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 MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

u/s. 143(2) dated 08-09-1998 was served upon the appellant vide which the date of hearing was fixed on 16-09-1998 and the Authorised Representative of the assessee had attended the hearing on 16-09-1998. Thus, there is no substance in the second ground of appeal and the same is hereby dismissed. ITA nos.1022 to 1025/AHD/2018

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, where the Assessing Officer is satisfied that," . Therefore, as per the word used in section 153C(1) of the Act, once the AO has relied upon the seized material loose paper pages found and seized in the search case of Venus group, the notice issued u/s. 148 and proceedings initiated u/s. 147 of the Act is illegal and void

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, where the Assessing Officer is satisfied that," . Therefore, as per the word used in section 153C(1) of the Act, once the AO has relied upon the seized material loose paper pages found and seized in the search case of Venus group, the notice issued u/s. 148 and proceedings initiated u/s. 147 of the Act is illegal and void

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books

ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. M/S.DHARMEN MARBLE & STONE, AHMEDABAD

In the result appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 794/Ahd/2019 With C.O.No.171/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Dharmen Marble & Stone, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. Pan: Aabfd5172B

u/s 153C of the Act. Thus, the proceedings initiated under section 147 of the Act are not maintainable. 6.2 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 HEMANG CHIMANBHAI POKAL,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

In the result, appeal of the assessee is allowed

3) read with section 147 of the Act. It is also fact on record, as emanating from the assessment order so passed under section 147 of the Act, that the reassessment proceedings were initiated for assessing income which had escaped 4 I.T.A No. 42/Ahd/2021 A.Y. 2012-2013 Page No Shri Hemang C. Pokal vs. Pr.CIT assessment relating to exempt income

DCIT, CENTRAL CIRCLE-(1)(2), AHMEDABAD vs. SHREYASI DHARMEN SUTARIA, AHMEDABAD

In the result appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 797/Ahd/2019 With C.O.No.173/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shreyasi Dharmen Sutaria, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. 2Nd Address: 8, Amrashagun Bunglows, Nr. Hathisingh Park, Satellite, Ahmedabad-380015. Pan: Awops1881R

u/s 153C of the Act. Thus, the proceedings initiated under section 147 of the Act are not maintainable. 6. 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

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

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

3). No notice u/s. 148 of the Act was issued to the legal heirs in their names. (4) Only notice u/s 142(1) of the Act was issued to the legal heirs which remained unresponded. (5)The participation by one of the assessee’s legal heirs was only in response to the show cause notice issued

THE DCIT, CENTRAL CIIRCLE-1(2), AHMEDABAD vs. SHRENA S SUTARIA, AHMEDABAD

In the result appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 796/Ahd/2019 With C.O.No.172/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shrena S. Sutaria, Central Circle-1(2), Vs. 8, Amrashagun Bunglows, Ahmedabad. Nr. Hathisingh Park, Satellite, Ahmedabad-380015. Pan: Asqps7606E

u/s 153C of the Act. Thus, the proceedings initiated under section 147 of the Act are not maintainable. 6. 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

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)

u/s 147 was justified and in accordance with law, considering the reasons recorded and the facts of the case. 1.6 That in the facts and circumstances of the case, and in law, the Ld. CIT(Appeals) has erred in observing that the investment as per the books of account exceeded the investment determined by the DVO towards cost of construction

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)

u/s 147 was justified and in accordance with law, considering the reasons recorded and the facts of the case. 1.6 That in the facts and circumstances of the case, and in law, the Ld. CIT(Appeals) has erred in observing that the investment as per the books of account exceeded the investment determined by the DVO towards cost of construction

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)

u/s 147 was justified and in accordance with law, considering the reasons recorded and the facts of the case. 1.6 That in the facts and circumstances of the case, and in law, the Ld. CIT(Appeals) has erred in observing that the investment as per the books of account exceeded the investment determined by the DVO towards cost of construction