YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

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

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

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

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

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

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A

RAVINDRABHAI LAKSHMANRAV MANE,AHMEDABAD vs. ITO, WARD-5(3)(5), AHMEDABAD

In the result the appeals filed by the assessee in IT[SS]A Nos

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

reassess total income for entire six years block assessment period even in case of completed/unabated assessment- Held, yes - Whether in case of search under section 132 or requisition under section 132A

RAVINDRABHAI LAKSHMANRAV MANE,AHMEDABAD vs. ITO, WARD-5(3)(5), AHMEDABAD

In the result the appeals filed by the assessee in IT[SS]A Nos

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

reassess total income for entire six years block assessment period even in case of completed/unabated assessment- Held, yes - Whether in case of search under section 132 or requisition under section 132A

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI ASHOK SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A

SHRI DEEPAK BUDHARMAL VASWANI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJESH SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A

ROBIN RAMAVTAR GOENKA,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result, the appeal filed by the Revenue IT[SS]A Nos

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A

M/S. GREENSTONE AGRO PRODUCT & INFASTRUCTURE (P) LTD.,AHMEDABAD vs. THE P. CIT (CENTRAL), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 134 To 139/Ahd/2021 िनधा"रण वष"/Asstt. Year: 2009-10 To 2014-15 M/S. Greenstone Agro Product & P.C.I.T.(Central), Infrastructure(P) Ltd., Vs. Ahmedabad. D-2, New Garden Flat, Near Sbi, Navrangpura, Ahmedabad-380006. Pan: Aaccg2751P

reassessment,— (a) in respect of each assessment year falling within six assessment years referred to in clause (b) of sub-section (1) of section 153A, within a period of two years from the end of the financial year in which the last of the authorisations for search under section 132 or for requisition under section 132A

SHRI SURESHBHAI GORDHANBHAI PRAJAPATI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2),, AHMEDABAD

In the result, the appeals filed by the assessees in ITA

Bench: Shri Kul Bharatassessment Year: 2012-13 Sureshbhai Gordhanbhai Dcit, बनाम/ Prajapati Cc-1(2) 308/43, Prajapati Vas Ahmedabad Vs. S.G. Highway Thaltej Ahmedabad-59 (Appellant) (Revenue ) P.A. No.Aprpp0781K Assessment Year: 2012-13 Rajivbhai Gordhanbhai Dcit, बनाम/ Prajapati Cc-1(2) 308/43, Prajapati Vas Ahmedabad Vs. S.G. Highway Thaltej Ahmedabad-59 (Appellant) (Revenue ) P.A. No.Aprpp0713R

132A, as the case may be, shall abate. [Ref to Memorandum accompanying the Finance Bill, 2003] Section 153A opens with a non-obstanle clause relating to normal assessment procedure covered by Sections 139, 147, 148, 149, 151 and 153 in respect of searches made after May 31, 2003. The sections, so excluded, relate to returns, assessment and reassessment

RAVJIBHAI GORDHANBHAI PRAJAPATI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2),, AHMEDABAD

In the result, the appeals filed by the assessees in ITA

Bench: Shri Kul Bharatassessment Year: 2012-13 Sureshbhai Gordhanbhai Dcit, बनाम/ Prajapati Cc-1(2) 308/43, Prajapati Vas Ahmedabad Vs. S.G. Highway Thaltej Ahmedabad-59 (Appellant) (Revenue ) P.A. No.Aprpp0781K Assessment Year: 2012-13 Rajivbhai Gordhanbhai Dcit, बनाम/ Prajapati Cc-1(2) 308/43, Prajapati Vas Ahmedabad Vs. S.G. Highway Thaltej Ahmedabad-59 (Appellant) (Revenue ) P.A. No.Aprpp0713R

132A, as the case may be, shall abate. [Ref to Memorandum accompanying the Finance Bill, 2003] Section 153A opens with a non-obstanle clause relating to normal assessment procedure covered by Sections 139, 147, 148, 149, 151 and 153 in respect of searches made after May 31, 2003. The sections, so excluded, relate to returns, assessment and reassessment