THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

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

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

reassess income under section 147 of the Act is under the obligation to issue a valid notice under section 143(2) of the Act. In case the AO ITA Nos.37-38/AHD/2021 A.Y.s 2008-09 & 2017-18 22 has not done so, the order framed under section 143(3) read with section 147 of the Act becomes invalid. In the present case

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. N K PROTEINS PVT. LIMITED, AHMEDABAD

In the result the appeal filed by the Revenue is hereby dismissed

Bench: Shri T R Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

23. Section 147 of the Act, even without the aid of Explanation 3 thus enabled the Assessing Officer while framing an assessment under Section 147 of the Act, to assess or reassess

DCIT CENTRAL CIRCLE- 1(3), AAYKAR BHAVAN vs. SIDDHESWARI INFRASTRUCTURE, JUDGES BUNGLOW ROAD

The appeals are dismissed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos. 595 & 596/Ahd/2023 िनधा"रण वष" /Assessment Years: 2016-17 & 2017-18 Respectively The Dcit Siddheswari Infrastructure बनाम/ Circle-1(3) B-101, Shakti Enclave V/S. Ahmedabad Judges Bungalows Road Ahmedabad – 380 054 "थायी लेखा सं./Pan: Abmfs 3587 R (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : -None- Revenue By : Shri Rignesh K. Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/09/2024 घोषणा की तारीख /Date Of Pronouncement: 23/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

23,680 (Post- Not applicable Order (Original CIT(A) order dated Assessment) 05.03.2019) Search & Seizure Conducted under Conducted under Action Section 132 (Sadbhav Section 132 (Sadbhav Group) on 06.04.2017 Group) on 06.04.2017 Notice for 17.02.2020 17.02.2020 Reassessment

DCIT CENTRAL CIRCLE 1(3) ,AHMEDABAD, AAYKAR BHAVAN, ASHRAM ROAD vs. SIDDHESWARI INFRASTRUCTURE, JUDGES BUNGLOW ROAD

The appeals are dismissed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos. 595 & 596/Ahd/2023 िनधा"रण वष" /Assessment Years: 2016-17 & 2017-18 Respectively The Dcit Siddheswari Infrastructure बनाम/ Circle-1(3) B-101, Shakti Enclave V/S. Ahmedabad Judges Bungalows Road Ahmedabad – 380 054 "थायी लेखा सं./Pan: Abmfs 3587 R (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : -None- Revenue By : Shri Rignesh K. Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/09/2024 घोषणा की तारीख /Date Of Pronouncement: 23/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

23,680 (Post- Not applicable Order (Original CIT(A) order dated Assessment) 05.03.2019) Search & Seizure Conducted under Conducted under Action Section 132 (Sadbhav Section 132 (Sadbhav Group) on 06.04.2017 Group) on 06.04.2017 Notice for 17.02.2020 17.02.2020 Reassessment

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for six assessment years immediately preceding the assessment year relevant to the previous

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for six assessment years immediately preceding the assessment year relevant to the previous

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for six assessment years immediately preceding the assessment year relevant to the previous

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for six assessment years immediately preceding the assessment year relevant to the previous

ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for six assessment years immediately preceding the assessment year relevant to the previous

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT vs. ANILKUMAR OCHHAVLAL DESAI, VADODARA

In the result, the appeal of the Department is dismissed

Bench: Jurisdictional Assessing Officer?

23-07-2024 Date of pronouncement : 26-07-2024 आदेश/ORDER PER : SIDDHARHTA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the Department against the order of National Faceless Appeal Centre (NFAC), Delhi, in proceeding u/s 250 vide order dated 21/12/2023 passed for the Assessment Year 2017-18. 2. The Revenue has raised the following Grounds of Appeal

WAVES TRADELINE PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

The appeals of the assessee are allowed

reassessment proceeding by\nissue of notice under Section 148 of the Act on 07.06.2021. Thereafter,\nas per the direction of Hon'ble Supreme Court in the case of Union of India\nand Ors. vs Ashish Agarwal (Civil Appeal No.3005/2022) dated\n04.05.2022, the Assessing Officer had issued notice under Section\n148A(b) of the Act on 25.05.2022. Subsequently, the order under

SWASTIK DEVELOPERS,AHMEDABAD vs. THE INCOME TAX OFFICER WARD 3(3)(5), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2017-2018 Swastik Developers The Ito, Ward-3(3)(5), 21, Swastik House Vs. Ahmedabad. B/H.Sardar Patel Stadium Ahmedabad. Pan : Acyfs 0641 R (Applicant) (Responent) : Shri Prashant Shrivastav, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 06/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

section 144B(xvi)(b) of the Act. The AO, therefore, proceeded to complete the reassessment ex parte and passed the order dated 23.05.2023 determining total income at Rs.4,28,64,954/-, comprising the following additions: i. Addition of Rs.2,91,23

RASHMIN KANTILAL VAKTA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

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

reassessment proceedings. However, it is an admitted position that the AO did not carry out any independent verification of these materials—no enquiries were made under section 133(6), nor were the creditors summoned under section 131 to verify their creditworthiness or the genuineness of the transactions. 41. The learned CIT(A) accepted the explanation of the assessee and held

MANISH RANJAN, DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYKAR BHAWAN ASHRAM ROAD, AHMEDABAD vs. RASHMIN KANTILAL VAKTA, ELLISBRIDGE AHMEDABAD GUJARAT

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

reassessment proceedings. However, it is an admitted position that the AO did not carry out any independent verification of these materials—no enquiries were made under section 133(6), nor were the creditors summoned under section 131 to verify their creditworthiness or the genuineness of the transactions. 41. The learned CIT(A) accepted the explanation of the assessee and held

RASHMIN KANTILAL VAKTA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

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

reassessment proceedings. However, it is an admitted position that the AO did not carry out any independent verification of these materials—no enquiries were made under section 133(6), nor were the creditors summoned under section 131 to verify their creditworthiness or the genuineness of the transactions. 41. The learned CIT(A) accepted the explanation of the assessee and held

MANISH RANJAN, DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. RASHMIN KANTILAL VAKTA, AHMEDABAD

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

reassessment proceedings. However, it is an admitted position that the AO did not carry out any independent verification of these materials—no enquiries were made under section 133(6), nor were the creditors summoned under section 131 to verify their creditworthiness or the genuineness of the transactions. 41. The learned CIT(A) accepted the explanation of the assessee and held

WAVES TRADELINE PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

The appeals of the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

reassessment proceeding by issue of notice under Section 148 of the Act on 07.06.2021. Thereafter, as per the direction of Hon’ble Supreme Court in the case of Union of India and Ors. vs Ashish Agarwal (Civil Appeal No.3005/2022) dated 04.05.2022, the Assessing Officer had issued notice under Section 148A(b) of the Act on 25.05.2022. Subsequently, the order under

WAVES TRADELINE PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

The appeals of the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

reassessment proceeding by issue of notice under Section 148 of the Act on 07.06.2021. Thereafter, as per the direction of Hon’ble Supreme Court in the case of Union of India and Ors. vs Ashish Agarwal (Civil Appeal No.3005/2022) dated 04.05.2022, the Assessing Officer had issued notice under Section 148A(b) of the Act on 25.05.2022. Subsequently, the order under

KUSHAL VINODKUMAR BHATT LEGAL HEIR OF LATE SHRI VINODKUMAR RAMANLAL BHATT,ANAND vs. THE ACIT (OSD), WARD-5, ANAND

In the result, the appeal filed by the Assessee is allowed

reassessment made in the name of a deceased person is void ab-initio and liable to be quashed.\n10. The above view of ours is supported by the judgement of the Hon'ble Supreme Court in the case of Bhupendra Bhikhalal Desai [cited supra] by dismissing the Department SLP as follows:\n“Section 153C of the Income