THE ITO, WARD-4(1)(3), AHMEDABAD vs. SHRI VIGHNAHARTA REALITY PVT. LTD., AHMEDABAD

The appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) / Cos By :

reassessment. ITA Nos.2370, 2112, 2205 and 2206/Ahd/2018 & CO Nos.108 & 137/Ahd/2019 Shri Vighnaharta Reality Pvt.Ltd. & Shivganga Property Holders P.Ltd. vs. ITO Asst. Year : 2012-13 8.4. Accordingly, we uphold the order of CIT(A) and dismiss the legal grounds raised by the assessee. The AO had sufficient grounds to reopen the assessment, and the CIT(A) correctly sustained the jurisdiction assumed

SHRI VIGHNAHARTA REALTY PVT. LTD,AHMEDABAD vs. THE ITO, WARD-4(1)(3), AHMEDABAD

The appeal of the Revenue is dismissed

reassessment.\n\nITA Nos.2370, 2112, 2205 and 2206/Ahd/2018 &\nCO Nos.108 & 137/Ahd/2019\nShri Vighnaharta Reality Pvt.Ltd. & Shivganga Property Holders P.Ltd. vs. ITO\nAsst. Year: 2012-13\n14\n8.4.\nAccordingly, we uphold the order of CIT(A) and dismiss the legal\ngrounds raised by the assessee. The AO had sufficient grounds to reopen the\nassessment, and the CIT(A) correctly sustained

ARVINDKUMAR AMULKH TANNA,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-2 (3), AHMEADABAD

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

section 68/69A of the Act because based on the investigations made and the findings therefrom the AO has the basis of to be not satisfied with the explanations furnished by the appellant. The satisfaction of the AO is not arbitrary and is not based on whims and fancy". (ii) The Ld. CIT (A) has erred in law and on facts

DIPAKKUMAR PUSHKARRAY VYAS,AHMEDABAD vs. THE ITO, WARD-1(3)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2012-13

reassessment proceedings based on wrong recorded facts as per explanation-2, which state that, for the purpose of this section the following shall be deemed to be cases where income chargeable to tax has escaped assessment, and as per explanation-2(c)(i) which state that, where the assessment has been made but income chargeable to tax has been under

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume the jurisdiction with respect to such abated assessments. It does not provide that all completed/unabated assessments shall abate. If the submission on behalf

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume the jurisdiction with respect to such abated assessments. It does not provide that all completed/unabated assessments shall abate. If the submission on behalf

DHARMENBHAI MAHENDRABHAI SUTARIA,HUF,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume the jurisdiction with respect to such abated assessments. It does not provide that all completed/unabated assessments shall abate. If the submission on behalf

DCIT, CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. NAVNIRMAN CO OP. BANK LTD, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1974/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 The Dcit Navnirman Co-Op. Bank Ltd. बनाम/ Circle-2(1)(1) Navnirman Bhawan V/S. Ahmedabad – 380 015 Opp. Hdfc Bank Ahmedabad City Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aabfn 2975 L (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee By : Shri Hem Chhajed, Ar Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 13/05/2025 घोषणा की तारीख /Date Of Pronouncement: 20/05/2025

reassessment. The relevant para of the SOP issued by CBDT is reproduced which read as under. Fourth paragraph- will record details of enquiries made by AO which must have ‘live link’ with the information received/collected by AO. The enquiries may include scrutiny of information available on ITBA portal /other websites, enquiries made from other agencies or through notice