THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

147 of the Income Tax Act, 1961, for the assessment years 2004-05, 2005-06, 2006-07 and 2007-08. As a matter of convenience, therefore, these eight appeals are being disposed of by way of this consolidated order. 2. We will first take up the assessment year 2004-05. 3. Ground no. 1, which challenges reopening the assessments

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

147 of the Income Tax Act, 1961, for the assessment years 2004-05, 2005-06, 2006-07 and 2007-08. As a matter of convenience, therefore, these eight appeals are being disposed of by way of this consolidated order. 2. We will first take up the assessment year 2004-05. 3. Ground no. 1, which challenges reopening the assessments

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

147 of the Income Tax Act, 1961, for the assessment years 2004-05, 2005-06, 2006-07 and 2007-08. As a matter of convenience, therefore, these eight appeals are being disposed of by way of this consolidated order. 2. We will first take up the assessment year 2004-05. 3. Ground no. 1, which challenges reopening the assessments

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

147 of the Income Tax Act, 1961, for the assessment years 2004-05, 2005-06, 2006-07 and 2007-08. As a matter of convenience, therefore, these eight appeals are being disposed of by way of this consolidated order. 2. We will first take up the assessment year 2004-05. 3. Ground no. 1, which challenges reopening the assessments

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

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

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

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

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

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

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

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

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

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

Appeals are allowed

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

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

SHRI ANILBHAI HIRALAL SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result the appeal filed by the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

11 (1) Weather the reason to believe for re-opening assessment under section 147 of the Act must be of the assessing officer who derived such satisfaction after application of his mind. As such, the AO is not empowered to re-open assessment proceeding under section 147 of the Act based on borrowed satisfaction and merely on the basis some

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

11 20.2 Thus, respectfully following the order of this Tribunal and the Hon’ble jurisdictional High Court as discussed above, we uphold the finding of the Ld. CIT(A). Hence the ground of appeal of Revenue hereby dismissed. 20.3 In the result, the appeal of the Revenue is hereby dismissed. Coming to ITA No. 37/Ahd/2021 by the Revenue

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

11 20.2 Thus, respectfully following the order of this Tribunal and the Hon’ble jurisdictional High Court as discussed above, we uphold the finding of the Ld. CIT(A). Hence the ground of appeal of Revenue hereby dismissed. 20.3 In the result, the appeal of the Revenue is hereby dismissed. Coming to ITA No. 37/Ahd/2021 by the Revenue

DARED SEVA SAHKARI MANDALI LIMITED,BHAVANAGAR vs. ITO, WARD-1(1), BHAVNAGAR

In the result, appeal of the assessee in ITA no

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Separate Appellate

reassessment order:- “6. Assessed u/s 147 read with section 144B of the Income Tax Act,1961. Computation of income and demand notice u/s 156 of the Act is attached.” It is an admitted fact that the assessee never filed its return of income u/s 139(1) of the 1961 Act, and the only return of income filed by the assessee

DARED SEVA SAHKARI MANDALI LIMITED,BHAVNAGAR, GUJARAT vs. ITO, WARD-1(1), BHAVNAGAR

In the result, appeal of the assessee in ITA no

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Separate Appellate

reassessment order:- “6. Assessed u/s 147 read with section 144B of the Income Tax Act,1961. Computation of income and demand notice u/s 156 of the Act is attached.” It is an admitted fact that the assessee never filed its return of income u/s 139(1) of the 1961 Act, and the only return of income filed by the assessee

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para