THE DCITANAND CIRCLE,, ANAND vs. ELECON ENGINEERING CO.LTD.,, ANAND

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Roysr.No.

reassess such income, other than the income involving matters which are the subject matters of any appeal, reference or revision, which is chargeable to tax and has escaped assessment.] 4.5 There is no dispute that the issue of the disallowance of the expenses concerning FCCB was the subject matter of appeal before the learned CIT (A). In view

THE DCITANAND CIRCLE,, ANAND vs. ELECON ENGINEERING CO.LTD.,, ANAND

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Roysr.No.

reassess such income, other than the income involving matters which are the subject matters of any appeal, reference or revision, which is chargeable to tax and has escaped assessment.] 4.5 There is no dispute that the issue of the disallowance of the expenses concerning FCCB was the subject matter of appeal before the learned CIT (A). In view

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

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

reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made. The court emphasized that the jurisdiction under section 153A of the Act is contingent on the existence of incriminating material discovered during

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

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

reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made. The court emphasized that the jurisdiction under section 153A of the Act is contingent on the existence of incriminating material discovered during

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

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

reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made. The court emphasized that the jurisdiction under section 153A of the Act is contingent on the existence of incriminating material discovered during

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

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

reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made. The court emphasized that the jurisdiction under section 153A of the Act is contingent on the existence of incriminating material discovered during

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

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

reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made. The court emphasized that the jurisdiction under section 153A of the Act is contingent on the existence of incriminating material discovered during

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

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

reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made. The court emphasized that the jurisdiction under section 153A of the Act is contingent on the existence of incriminating material discovered during

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

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

reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made. The court emphasized that the jurisdiction under section 153A of the Act is contingent on the existence of incriminating material discovered during

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

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

reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made. The court emphasized that the jurisdiction under section 153A of the Act is contingent on the existence of incriminating material discovered during

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

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

reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made. The court emphasized that the jurisdiction under section 153A of the Act is contingent on the existence of incriminating material discovered during

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

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

reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made. The court emphasized that the jurisdiction under section 153A of the Act is contingent on the existence of incriminating material discovered during

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

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

reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made. The court emphasized that the jurisdiction under section 153A of the Act is contingent on the existence of incriminating material discovered during

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

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

reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made. The court emphasized that the jurisdiction under section 153A of the Act is contingent on the existence of incriminating material discovered during

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

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

reassessment in unabated years, additions must be based on specific incriminating material found during the search. The court held that in the absence of such evidence, additions to income disclosed in the regular books cannot be made. The court emphasized that the jurisdiction under section 153A of the Act is contingent on the existence of incriminating material discovered during

SARVODAYA TRADING CO.,,SABARKANTHA vs. THE ITO, S.K. WARD-2,, HIMATNAGAR

In the result, the appeal preferred by the assessee is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

194C of the I T Act for deducting TDS. The processing expenses required to disallowed. 3. As per the provisions of section 14A of the I T Act,1961, no deduction shall be allowed in respect of expenditure incurred by assessee in relation to income which does not from part of the total income under this act. Further