PATEL AMBALAL LAXMANDAS NI CO.,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-2(3), AHMEDABAD

In the result, all the appeals filed by the Assessee are hereby dismissed

u/s. 133A of the Act was conducted at the business premises on 02.11.2015. During the survey proceedings, large amount of documents were impounded as per annexure A-1 to A-32 which includes large number of incrementing papers related to three Assessment Years i.e. 2009-10 to 2011-12. After detailed enquiry by the Assessing Officer, the reassessment

SUN PHARMACEUTICALS INDUSTRIES LTD.,,BARODA vs. THE ACIT, CENTRAL CIRCLE-1, BARODA

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.1659/Ahd/2015 2. आयकर अपील सं./Ita No.1689/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2008-09 ) बनाम/ 1. Sun Pharmaceuticals 1. The Acit Industries Ltd. Cen.Cir-1 Vs. “Sparc” Tandalja Baroda – 20 2. The Acit 2. Sun Pharmaceu- Central Circle-1 Ticals Industries Baroda Ltd. Baroda. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcs 3124K (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By : Shri S.N. Soparkar, Ar ""यथ" क" ओर से/Respondent By: Shri R.C. Panday, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing 28/03/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/06/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Cross-Appeals Have Been Filed At The Instance Of The Assessee & Revenue Against The Order Of The Commissioner Of Income Tax (Appeals)–2, Vadodara [Cit(A) In Short] Vide Appeal No.Cab/(A)- 2/387/2014-15 Dated 31/03/2015 Arising In The Assessment Order Passed Under S.143(3) R.W.S.147 Of The Income Tax Act, 1961(Hereinafter Referred To As "The Act") Dated 14/02/2014 Relevant To Assessment Year (Ay) 2008-09. Ita Nos.1659/Ahd/2015 (By Assessee) & Ita No.1689/Ahd/2015 (By Revenue) Sun Pharmaceuticals Industries Ltd. Vs. Acit Asst.Year - 2008-09 2

133A (6) of the Act nor took prior approval of joint director. The AO erred in relying on statement recorded u/s 131 as the same was retracted on a later stage which is not valid in the eyes of law. Thus, the sole basis of reassessment was statement which cannot be relied upon, consequently, the sanctity of addition is questionable

THE ITO, WARD-1,, ANAND vs. M/S. DEVRAJ DEVELOPERS,, ANAND

In the result, appeal of the revenue in ITA No

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 1524 To 1526/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2009-10 To 2011-12)

survey u/s 133A of the Act and the assessee had disclosed Rs. 1.75 crore as undisclosed income. The same was reflected in the return of income filed by assessee. 4. It was further noticed that Assessing Officer vide letter no DCIT/Anand/ Valuation/Devraj Devp/2012-13 dated 26/02/2013 asked the District Valuation Officer, Valuation Cell, Income tax Department, Ahmedabad & Vadodara to estimate land

THE ITO, WARD-1,, ANAND vs. M/S. DEVRAJ DEVELOPERS,, ANAND

In the result, appeal of the revenue in ITA No

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 1524 To 1526/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2009-10 To 2011-12)

survey u/s 133A of the Act and the assessee had disclosed Rs. 1.75 crore as undisclosed income. The same was reflected in the return of income filed by assessee. 4. It was further noticed that Assessing Officer vide letter no DCIT/Anand/ Valuation/Devraj Devp/2012-13 dated 26/02/2013 asked the District Valuation Officer, Valuation Cell, Income tax Department, Ahmedabad & Vadodara to estimate land

THE ITO, WARD-1,, ANAND vs. M/S. DEVRAJ DEVELOPERS,, ANAND

In the result, appeal of the revenue in ITA No

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 1524 To 1526/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2009-10 To 2011-12)

survey u/s 133A of the Act and the assessee had disclosed Rs. 1.75 crore as undisclosed income. The same was reflected in the return of income filed by assessee. 4. It was further noticed that Assessing Officer vide letter no DCIT/Anand/ Valuation/Devraj Devp/2012-13 dated 26/02/2013 asked the District Valuation Officer, Valuation Cell, Income tax Department, Ahmedabad & Vadodara to estimate land

OVEZ ARIFBHAI LAKHANI,BHAVNAGAR vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Income Tax Appellate Tribunal, Ahmedabad Benches, Has Arisen From The Revisionary Order Dated 12.03.2024 Passed By Ld. Principal

reassessment proceedings, and the returned income was accepted. The assessee has given reply before the Assessing Officer along with contract note, bank statement etc.. The ld. PCIT issued notice u/s. 263 on 14th Feb, 2024 , and passed the revisionary order u/s. 263 on 12th March, 2024. The assessee filed paper book containing 115 pages which is placed on record

MANOJ MOHANDAS SUKHWANI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(3), AHMEDABAD

The appeal of the assessee is allowed in above terms

Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita No. 273/Ahd/2024 िनधा"रण वष"/Assessment Year: 2017-18 बनाम बनाम बनाम बनाम Manoj Mohandas Sukhwani, 103, 104, 1St Floor, Elegance The Income Tax Officer, Vs. Arcade, Nr. Bank Of India, Ward-6(1)(3), Station Road, Maninagar, Ahmedabad Ahmedabad-380008 Pan : Bayps 0941 P अपीलाथ"/ (Appellant) "त्यथ"/ (Respondent) िनधा" रती की ओर से / Assessee By : Shri S K Sadhwani, Ar "#थ% की ओर से / Revenue By: Shri Hrishikesh Hemant Patki, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 30/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 28/08/2024 आदेश आदेश/O R D E R आदेश आदेश

133A at business premises of appellant by Ld. AO wd. 6(1)(2), which commenced from evening of 02.03.2017 and was concluded on 03.03.2017 at 10.30 pm ie at late night hours, when appellant was confined to the shop for about more than 28 hours, fully exhausted, and not taken any rest and during the interrogation he was confronted with

DCIT, CENTRAL CIRCLE-1, VADODARA vs. M/S. MONAREECA ENTERPRISE, VADODARA

In the result, the appeal filed by the Revenue is dismissed and consequently, the Cross Objection filed by the assessee is also dismissed

Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarwith Cross Objection No.67/Ahd/2020 Assessment Year : 2013-14 Dcit, Cent.Cir.1 M/S.Monareeca Enterprise Baroda. Vs “Monalisa Lakewood” B/H. Vibgyor School Atladra Padra Road Baroda Pan : Aatfm 2714 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Milin Mehta, Ar Revenue By : Shri Vijaykuamr Jaiswal, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 16/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 16/03/2022 आदेश/O R D E R

133A of the Act was also carried out at the site office of the assessee-firm viz. Monareeca Enterprise, B/h. Vibhyor School, Atladara Padra Road, Baroda. The books of account/documents etc. have been impounded as per Annexure A/1 to A/3. Page no.10 of Annexure A/3 apparently contained details of working of project cost which is produced at page no.2

SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

survey action u/s. 133A of the Act at the business premises on 15/10/2013 as well as a search action u/s. 132 of the Act at the residential premises of the assessee. Following the search action notice u/s. 153A of the Act was issued on 26.08.2014 and the assessee filed her Returns of Income for the Asst. Years

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

survey action u/s. 133A of the Act at the business premises on 15/10/2013 as well as a search action u/s. 132 of the Act at the residential premises of the assessee. Following the search action notice u/s. 153A of the Act was issued on 26.08.2014 and the assessee filed her Returns of Income for the Asst. Years

THE ITO WARD-5(3)(1) (PREVIOUSLY THE ACIT, CENTRAL CIRCLE-2(2)), AHMEDABAD vs. SHRI SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA, AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

survey action u/s. 133A of the Act at the business premises on 15/10/2013 as well as a search action u/s. 132 of the Act at the residential premises of the assessee. Following the search action notice u/s. 153A of the Act was issued on 26.08.2014 and the assessee filed her Returns of Income for the Asst. Years

THE ACIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SMT. RITABEN SAKETKUMAR TANNA, AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

survey action u/s. 133A of the Act at the business premises on 15/10/2013 as well as a search action u/s. 132 of the Act at the residential premises of the assessee. Following the search action notice u/s. 153A of the Act was issued on 26.08.2014 and the assessee filed her Returns of Income for the Asst. Years

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

survey action u/s. 133A of the Act at the business premises on 15/10/2013 as well as a search action u/s. 132 of the Act at the residential premises of the assessee. Following the search action notice u/s. 153A of the Act was issued on 26.08.2014 and the assessee filed her Returns of Income for the Asst. Years

SMT. RITABEN SAKETKUMAR TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

survey action u/s. 133A of the Act at the business premises on 15/10/2013 as well as a search action u/s. 132 of the Act at the residential premises of the assessee. Following the search action notice u/s. 153A of the Act was issued on 26.08.2014 and the assessee filed her Returns of Income for the Asst. Years

TULSI REALITY,VADODARA vs. THE PR. CIT-1, VADODARA

The appeal of the assessee is dismissed

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.134/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Tulsi Reality The Pr.Cit-1 बनाम/ G5 Anand Deep Complex Vadodara – 390 007 V/S. Gotri Road (Gujarat) Gotri, Vadodara – 390 021 (Gujarat) "थायी लेखा सं./Pan: Aafft 8908 B (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Ms. Urvashi Shodhan, Ar Revenue By : Shri Prathvi Raj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 27/01/2025 घोषणा की तारीख /Date Of Pronouncement: 30/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee Against The Order Dated 29.03.2022 Passed By The Ld. Principal Commissioner Of Income Tax, Vadodara-1 (Hereinafter Referred To As "Pcit") Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") For The Assessment Year (Ay) 2017- 18, Setting Aside The Assessment Order Passed By The Assessing Officer (Hereinafter Referred To As “Ao”) Under Section 143(3) Of The Act Dated 12.12.2019. Tulsi Reality Vs. The Pr.Cit-1 Asst. Year : 2017-18

133A of the Act, the assessee recorded the income in its books of accounts and disclosed under profit and loss account. The AR stated that the AO issued notice u/s 142(1) of the Act on 10-10-2019 and asked specifically about undisclosed income of Rs.50,10,000/- as admitted during the course of survey and after due verification

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD vs. APPLITECH SOLUTION LTD.,, AHMEDABAD

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyal

133A of the Act was carried out at the premises of the assessee on 07.03.2003. The findings of the said survey as mentioned in the assessment order for AY 2000-01 were as under:-- “1. No insurance cover was taken for the computers 2. No adequate evidences relating to the real purchase of computer hardware were produced. 3. The main

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

u/s 133A was conducted in the case of Parul Arogya Seva Mandal Trust and Parul University on 31/01/2017. 2. During the survey, various incrimination documents were found along with data in the form of MS Excel files and impounded which show that the trustees of Parul Group were involved in the practice of receiving back the portion of salary paid

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

u/s 133A was conducted in the case of Parul Arogya Seva Mandal Trust and Parul University on 31/01/2017. 2. During the survey, various incrimination documents were found along with data in the form of MS Excel files and impounded which show that the trustees of Parul Group were involved in the practice of receiving back the portion of salary paid