MR. ARPANBHAI VIRAMBHAI DESAI,GANDHINAGAR vs. THE PR. CIT, AHMEDABAD-3, AHMEDABAD

In the result, all four appeals filed by the assessee are\nallowed in above terms

Section\n- 12, 13(1)(b) and 13(2) of Prevention of Corruption Act-2018 on 19.01.2021 against\nVirambhai Lilabhai Desai, Deputy Mamlatdar Class-III, E-Dhara Centre, Kalol and six\nothers of the family of Virambhai Lilabhai Desai.\n7. The FIR registered by the ACB and brief summary has been shared with your kind perusal\nin our previous correspondence

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

Appeals are partly allowed

C” BENCH, AHMEDABAD\nBEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nMAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER\nIT(SS)A No.167/Ahd/2021\nAsstt.Year : 2017-18\nAND\nITA No.233/Ahd/2021\nAsst.Year: 2018-19\nShaligram Infra Projects LLP\n4th Floor, Office No.401-402\nB/h. Dishman House\nOpp: Sankalp Grace II, Ambli\nAhmedabad.\nPAN: ACPFS 7047 A\nVs.\nThe JCIT (OSD)\nCentral Cir.2(2)\nAhmedabad

DEEP ENERGY RESOURCES LTD. (FORMERLY DEEP INDUSTRIES LTD.),AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the matter is restored to the file of Ld

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

217 ITR 597 (SC) and on the case of Raymond Woollen Mills Ltd. vs. ITO 236 ITR 34 (SC) which have held that at the stage of initiation of proceedings under Section 147 of the Act, all that is required is formation of “reasons to believe” that the income has escaped assessment but not the established fact of escapement