ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

reassessment proceedings cannot be conducted on the basis of search conducted in case of third party more particularly when no details related to appellant are found therein. The ld CIT(A) ought to have treated notice u/s 148 as invalid as AO ought to have issued notice u/s 153C of the Act as proceedings have been initiated based upon documents

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

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

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

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

131 taxmann.com 175 (Calcutta) in support of his contention that there was no violation of natural justice. 24. We have carefully considered the rival submissions and also gone through the assessment order. The Revenue has furnished a timeline chart of the events that took place in this case, which is reproduced below: Assessment Proceedings Sr. Date Event Reference Remarks