JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

127 Revenue 4 12 248/Ahd/2016 ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India) Ltd. vs. DCIT-ACIT (By assessee and Revenue) Asst. Years : 2007-08 to 2015-16 Disallowance of 2007- ITA 3,00,000 Assessee 1 Gift/Boni/Chandla 08 2815/Ahd/2011 Expenses Addition u/s 40(a)(ia) 2010- ITA 1,26,97,906 Assessee 2.1 for Import of Materials

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

127 Revenue 4 12 248/Ahd/2016 ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India) Ltd. vs. DCIT-ACIT (By assessee and Revenue) Asst. Years : 2007-08 to 2015-16 Disallowance of 2007- ITA 3,00,000 Assessee 1 Gift/Boni/Chandla 08 2815/Ahd/2011 Expenses Addition u/s 40(a)(ia) 2010- ITA 1,26,97,906 Assessee 2.1 for Import of Materials

THE ACIT,(OSD)-I,RANGE-4,, AHMEDABAD vs. JMC PROJECTS (INDIA) LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

127 Revenue 4 12 248/Ahd/2016 ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India) Ltd. vs. DCIT-ACIT (By assessee and Revenue) Asst. Years : 2007-08 to 2015-16 Disallowance of 2007- ITA 3,00,000 Assessee 1 Gift/Boni/Chandla 08 2815/Ahd/2011 Expenses Addition u/s 40(a)(ia) 2010- ITA 1,26,97,906 Assessee 2.1 for Import of Materials

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

127 Revenue 4 12 248/Ahd/2016 ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India) Ltd. vs. DCIT-ACIT (By assessee and Revenue) Asst. Years : 2007-08 to 2015-16 Disallowance of 2007- ITA 3,00,000 Assessee 1 Gift/Boni/Chandla 08 2815/Ahd/2011 Expenses Addition u/s 40(a)(ia) 2010- ITA 1,26,97,906 Assessee 2.1 for Import of Materials

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

127 Revenue 4 12 248/Ahd/2016 ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India) Ltd. vs. DCIT-ACIT (By assessee and Revenue) Asst. Years : 2007-08 to 2015-16 Disallowance of 2007- ITA 3,00,000 Assessee 1 Gift/Boni/Chandla 08 2815/Ahd/2011 Expenses Addition u/s 40(a)(ia) 2010- ITA 1,26,97,906 Assessee 2.1 for Import of Materials

THE ACIT,(OSD)-I,RANGE-4,, AHMEDABAD vs. JMC PROJECTS (INDIA) LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

127 Revenue 4 12 248/Ahd/2016 ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India) Ltd. vs. DCIT-ACIT (By assessee and Revenue) Asst. Years : 2007-08 to 2015-16 Disallowance of 2007- ITA 3,00,000 Assessee 1 Gift/Boni/Chandla 08 2815/Ahd/2011 Expenses Addition u/s 40(a)(ia) 2010- ITA 1,26,97,906 Assessee 2.1 for Import of Materials

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

127 Revenue 4 12 248/Ahd/2016 ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India) Ltd. vs. DCIT-ACIT (By assessee and Revenue) Asst. Years : 2007-08 to 2015-16 Disallowance of 2007- ITA 3,00,000 Assessee 1 Gift/Boni/Chandla 08 2815/Ahd/2011 Expenses Addition u/s 40(a)(ia) 2010- ITA 1,26,97,906 Assessee 2.1 for Import of Materials

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

127 Revenue 4 12 248/Ahd/2016 ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India) Ltd. vs. DCIT-ACIT (By assessee and Revenue) Asst. Years : 2007-08 to 2015-16 Disallowance of 2007- ITA 3,00,000 Assessee 1 Gift/Boni/Chandla 08 2815/Ahd/2011 Expenses Addition u/s 40(a)(ia) 2010- ITA 1,26,97,906 Assessee 2.1 for Import of Materials

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

127 Revenue 4 12 248/Ahd/2016 ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India) Ltd. vs. DCIT-ACIT (By assessee and Revenue) Asst. Years : 2007-08 to 2015-16 Disallowance of 2007- ITA 3,00,000 Assessee 1 Gift/Boni/Chandla 08 2815/Ahd/2011 Expenses Addition u/s 40(a)(ia) 2010- ITA 1,26,97,906 Assessee 2.1 for Import of Materials

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

127 Revenue 4 12 248/Ahd/2016 ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India) Ltd. vs. DCIT-ACIT (By assessee and Revenue) Asst. Years : 2007-08 to 2015-16 Disallowance of 2007- ITA 3,00,000 Assessee 1 Gift/Boni/Chandla 08 2815/Ahd/2011 Expenses Addition u/s 40(a)(ia) 2010- ITA 1,26,97,906 Assessee 2.1 for Import of Materials

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

127 Revenue 4 12 248/Ahd/2016 ITA No.2815/Ahd/2011 and other 17 appeals JMC Projects (India) Ltd. vs. DCIT-ACIT (By assessee and Revenue) Asst. Years : 2007-08 to 2015-16 Disallowance of 2007- ITA 3,00,000 Assessee 1 Gift/Boni/Chandla 08 2815/Ahd/2011 Expenses Addition u/s 40(a)(ia) 2010- ITA 1,26,97,906 Assessee 2.1 for Import of Materials

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

127 of the Act for transferring its case to Central Circle at Ahmedabad or not provided any opportunity before transferring the case. It is observed that the appellant had not raised similar objections on receipt of notice under Section 148 of the Act from DCIT, Central Circle-1(2), Ahmedabad. The appellant has also complied with such notice, filed return

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

127 of the Act for transferring its case to Central Circle at Ahmedabad or not provided any opportunity before transferring the case. It is observed that the appellant had not raised similar objections on receipt of notice under Section 148 of the Act from DCIT, Central Circle-1(2), Ahmedabad. The appellant has also complied with such notice, filed return

ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

127 of the Act for transferring its case to Central Circle at Ahmedabad or not provided any opportunity before transferring the case. It is observed that the appellant had not raised similar objections on receipt of notice under Section 148 of the Act from DCIT, Central Circle-1(2), Ahmedabad. The appellant has also complied with such notice, filed return

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

127 of the Act for transferring its case to Central Circle at Ahmedabad or not provided any opportunity before transferring the case. It is observed that the appellant had not raised similar objections on receipt of notice under Section 148 of the Act from DCIT, Central Circle-1(2), Ahmedabad. The appellant has also complied with such notice, filed return

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

127 of the Act for transferring its case to Central Circle at Ahmedabad or not provided any opportunity before transferring the case. It is observed that the appellant had not raised similar objections on receipt of notice under Section 148 of the Act from DCIT, Central Circle-1(2), Ahmedabad. The appellant has also complied with such notice, filed return

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE DY.CIT.,CRCLE-8,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

reassessment are satisfied, is only relatable to the preceding expression in clauses (a) and (b) viz., 'escaped assessment'. The term 'escaped assessment' includes both 'non- assessment' as well as 'under assessment'. Income is said to have 'escaped assessment' within the meaning of this section when it has not been charged in the hands of an assessee in the relevant year

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

reassessment are satisfied, is only relatable to the preceding expression in clauses (a) and (b) viz., 'escaped assessment'. The term 'escaped assessment' includes both 'non- assessment' as well as 'under assessment'. Income is said to have 'escaped assessment' within the meaning of this section when it has not been charged in the hands of an assessee in the relevant year