THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LIMITED,, VADODARA

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

u/s 143(3) r.w.s. 147 ITA Nos. 2260 & 2261/Ahd/2017 9 . A.Y. 2006-07 & 2007-08 3. Section 153 states the time limits for completion of assessments and reassessments. Sub-section 2

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

153 and if Assessing Officer is said to be justified in proceeding with section 147 to reopen the assessment, then there would be no relevance to section 153A, which was inserted in the Act to deal exclusively with search cases. (b) The AO erred to notice that the legislators in their wisdom clearly spelt out the provisions of law applicable

ABDULVAHED A. SHEIKH, LEGAL HEIROF LATE SMT. SARIFABEN BIKHUBHAI SHEK,,AHMEDABAD vs. THE ITO, WARD-7(2)(5),, AHMEDABAD

The appeal of the assessee is allowed in above terms

153 referred to as the relevant assessment year)." It is not necessary to consider the Explanation. Sec. 148 provides for issue of notice where income has escaped assessment as under: "148. (1) Before making the assessment, reassessment or recomputation under s. 147, the ITO shall serve on the assessee a notice containing all or any of the requirements which

ITO, WARD-2(2)(2), AHMEDABAD vs. JASMIN JAYENDRABHAI THAKKAR, AHMEDABAD

In the result, we answer the question in the affirmative i

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

u/s 147 of the Act. (KAVITA P. KAUSHIK) Dy. Commissioner of Income-tax Central Circle-1(3), Ahmedabad.” 17. A perusal of the above reasons would indicate that the Assessing Officer has reopened the assessment on the ground that the assessee had made deposits in cash aggregating to Rs.1.63 crores. This cash deposit, in the opinion of the Assessing Officer

ITO, WARD-2(2)(2), AHMEDABAD vs. JASMIN JAYENDRABHAI THAKKAR, AHMEDABAD

In the result, we answer the question in the affirmative i

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

u/s 147 of the Act. (KAVITA P. KAUSHIK) Dy. Commissioner of Income-tax Central Circle-1(3), Ahmedabad.” 17. A perusal of the above reasons would indicate that the Assessing Officer has reopened the assessment on the ground that the assessee had made deposits in cash aggregating to Rs.1.63 crores. This cash deposit, in the opinion of the Assessing Officer

SHRI RAOOF R DHANANI,,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX,CIRCLE-1(2),, BARODA

In the result, appeal of the assessee is allowed on jurisdiction

147/- on account of alleged unexplained jewellery. 8. The Ld. CIT (A) erred on facts and in law in confirming addition of Rs. 31,18,767/- on account of alleged unaccounted marriage expenses.” 3. The brief facts of the case are that the search under section 132(1) of the Act was conducted on 11-02-2011 i.e. financial year

THE DCIT, CENTRAL CIRCLE-1(3), AHMEDABAD vs. GANESH PLANTATIONS LTD., AHMEDABAD

In the result, appeal of the Revenue as well as cross appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

153 of the Income-tax Act, 1961 and compares it with the special procedure for assessment of other persons as per section 153C r.w.s 153A of the Act, no jurisdiction to reopening an assessment while relying on the seized material found and seized in the case of third party in the case of appellant is permissible as per provisions

GANESH PLANTATIONS LTD.,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(3), AHMEDABAD

In the result, appeal of the Revenue as well as cross appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

153 of the Income-tax Act, 1961 and compares it with the special procedure for assessment of other persons as per section 153C r.w.s 153A of the Act, no jurisdiction to reopening an assessment while relying on the seized material found and seized in the case of third party in the case of appellant is permissible as per provisions

SHRI DEEPAK BUDHARMAL VASWANI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

u/s 153A additions need not be restricted or limited to incriminating material found during the course of search?" 35. Hon’ble Court concurred with the decision of Hon’ble Delhi High Court. We deem it appropriate to take note of relevant part of the decision, which reads as under: “16. Section 153A bears the heading "Assessment in case of search

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI ASHOK SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

u/s 153A additions need not be restricted or limited to incriminating material found during the course of search?" 35. Hon’ble Court concurred with the decision of Hon’ble Delhi High Court. We deem it appropriate to take note of relevant part of the decision, which reads as under: “16. Section 153A bears the heading "Assessment in case of search

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

u/s 153A additions need not be restricted or limited to incriminating material found during the course of search?" 35. Hon’ble Court concurred with the decision of Hon’ble Delhi High Court. We deem it appropriate to take note of relevant part of the decision, which reads as under: “16. Section 153A bears the heading "Assessment in case of search

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

u/s 153A additions need not be restricted or limited to incriminating material found during the course of search?" 35. Hon’ble Court concurred with the decision of Hon’ble Delhi High Court. We deem it appropriate to take note of relevant part of the decision, which reads as under: “16. Section 153A bears the heading "Assessment in case of search

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

u/s 153A additions need not be restricted or limited to incriminating material found during the course of search?" 35. Hon’ble Court concurred with the decision of Hon’ble Delhi High Court. We deem it appropriate to take note of relevant part of the decision, which reads as under: “16. Section 153A bears the heading "Assessment in case of search

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

u/s 153A additions need not be restricted or limited to incriminating material found during the course of search?" 35. Hon’ble Court concurred with the decision of Hon’ble Delhi High Court. We deem it appropriate to take note of relevant part of the decision, which reads as under: “16. Section 153A bears the heading "Assessment in case of search

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJESH SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

u/s 153A additions need not be restricted or limited to incriminating material found during the course of search?" 35. Hon’ble Court concurred with the decision of Hon’ble Delhi High Court. We deem it appropriate to take note of relevant part of the decision, which reads as under: “16. Section 153A bears the heading "Assessment in case of search

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

u/s 153A additions need not be restricted or limited to incriminating material found during the course of search?" 35. Hon’ble Court concurred with the decision of Hon’ble Delhi High Court. We deem it appropriate to take note of relevant part of the decision, which reads as under: “16. Section 153A bears the heading "Assessment in case of search

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

u/s 153A additions need not be restricted or limited to incriminating material found during the course of search?" 35. Hon’ble Court concurred with the decision of Hon’ble Delhi High Court. We deem it appropriate to take note of relevant part of the decision, which reads as under: “16. Section 153A bears the heading "Assessment in case of search

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. DHARMENBHAI MAHENDRABHAI SUTARIA -HUF, AHMEDABAD

In the result appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 795/Ahd/2019 With C.O.No.169/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Dharmenbhai M. Sutaria, Huf Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. Pan: Aafhd1653K

u/s 153C of the Act. Thus, the proceedings initiated under section 147 of the Act are not maintainable. 7. On the other hand, the learned DR submitted that the proceedings under section 153C of the Act can be initiated by the AO if, there was any document found during the search proceedings at the premises of the 3rd party pertaining/belonging

SHRI BIPINKUMAR HIRALAL SHAH,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1),, AHMEDABAD

In the result, this ground of the assessee challenging the re-assessment proceedings is allowed

2 Bipinkumar Hiralal Shah vs. ITO “1.1 The order passed u/s. 250 on 15/5/2014 for A.Y.2007-08 by CIT(A)-XI, Abad, partly confirming the addition u/s 69C of Rs.3,45,678 is wholly illegal, unlawful and against the principles of natural justice. 1.2 The Ld. CIT(A) has grievously erred in law and or on facts in not considering fully