SHRI RAOOF R DHANANI,,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX,CIRCLE-1(2),, BARODA

In the result, appeal of the assessee is allowed on jurisdiction

153B. [Para 18] In view of the aforesaid, It was to be held that the Commissioner (Appeals) was not correct in law in holding that assessment for the previous year in which search took place or requisition was made had to be completed under the normal provisions of the Act. [Para 19]" I.T.A No. 3367/Ahd/2015 A.Y. 2011-12 Page

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

section 153B for making the order of assessment or reassessment or recomputation or fresh assessment, as the case may be, expires

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

153B. (1) Notwithstanding anything contained in section 153, the Assessing Officer shall make an order of assessment or reassessment,— (a) in respect

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

reassessment provisions. However, the provisions that are saved are those under Section 153B and 153C, so that these three ^Sections

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

reassessment provisions. However, the provisions that are saved are those under Section 153B and 153C, so that these three ^Sections

SHRI VITTHALBHAI 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

reassessment provisions. However, the provisions that are saved are those under Section 153B and 153C, so that these three ^Sections

SHALIGRAM INFRA PROJECTS LLP ( LTD. LIABILITY PARTNERSHIP),AHMEDABAD vs. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD

Appeals are partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarit(Ss)A No.167/Ahd/2021 Asstt.Year : 2017-18 & Asst.Year : 2018-19 Shaligram Infra Projects Llp Vs. The Jcit (Osd) 4Th Floor, Office No.401-402 Central Cir.2(2) B/H. Dishman House Ahmedabad. Opp: Sankalp Grace Ii, Ambli Ahmedabad. Pan: Acpfs 7047 A It(Ss)A No.194,195 & 196/Ahd/2021 Asstt.Year : 2015-16, 2016-17 & 2017-18 & Asst.Year : 2018-19 The Jcit (Osd) Vs. Shaligram Infra Projects Llp Central Cir.2(2) 4Th Floor, Office No.401-402 Ahmedabad. B/H. Dishman House Opp: Sankalp Grace Ii, Ambli Ahmedabad.

reassess the total income of six preceding assessment years, even if the earlier assessments had been completed under section 143(1) or 143(3). However, that decision was premised on the fact that incriminating material (loan documents and supporting GPAs) was actually recovered during the search of the assessee himself, which linked the assessee directly to undisclosed transactions. Likewise

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

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

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. 17. In the facts of the present case, a search came to be conducted

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

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

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. 17. In the facts of the present case, a search came to be conducted

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

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

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. 17. In the facts of the present case, a search came to be conducted

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

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

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. 17. In the facts of the present case, a search came to be conducted

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

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

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. 17. In the facts of the present case, a search came to be conducted

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

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

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. 17. In the facts of the present case, a search came to be conducted

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

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

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. 17. In the facts of the present case, a search came to be conducted

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

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

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. 17. In the facts of the present case, a search came to be conducted

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

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

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. 17. In the facts of the present case, a search came to be conducted

THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SHALIGRAM INFRA PROJECTS LLP , AHMEDABAD

Appeals are partly allowed

reassess the total income of such years. The\nprovision is mandatory in its operation once the assessee is a searched\nperson.\n9.2 On the other hand, section 153C of the Act applies in a situation\nwhere, during the course of a search on one person, the Assessing Officer\nis satisfied that money, bullion, jewellery or documents seized actually\npertain

SHRI ROHITJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ It(Ss)A No. 45 & Ita No.204/Ahd/2020 "नधा"रण वष"/Assessment Year: 2005-06 Rohitji Chanduji Thakore Dcit, Cent.Cir.2(1) Chandanami Nivas Vs Ahmedabad. Thakor Vas, Ambali Gam Ahmedabad. Pan : Adtpt 4435 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Adv Parimal Singh B. Parmar, Ar Shri Vijay Govani, Ar Revenue By : Shri Virendra Ojha, Cit-Dr

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. 17. In the facts of the present case, a search came to be conducted

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. 17. In the facts of the present case, a search came to be conducted