SHRI VITTHALBHAI GORDHANBHAI PRAJAPATI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2),, AHMEDABAD
In the result, the appeals filed by the assessees in ITA
ITA 528/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad19 Sept 2019AY 2012-13
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
Section 132Section 132(4)Section 143(3)Section 153ASection 153A(1)(b)Section 271(1)(c)
reassessment provisions. However, the provisions that are saved are those under Section 153B and 153C, so that these three
^Sections 153A, 153B and 153C are intended to be a complete code for post- search assessments. Considering that the non-obstante clause under Section.
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