CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

c) of the Act, relevant to the Assessment Year 2010-11. 2. The assessee has raised following grounds of appeal: 1. That the learned C1T(A) has erred in law and fact by not quashing he assessment order, as the learned AO has not complied the provisions of section 147 of the Act and further that the notice under section

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)

c) of the Act." Similarly, in CIT Vs Berry Plastics (P) Ltd. (2013) 217 Taxman 39 (Guj.), it was held that in respect of valuation of land and building, DVO's report may b4 a useful tool in hands of Assessing Officer, nevertheless, it is an estimation and without there being anything more, it cannot form basis for addition under

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)

c) of the Act." Similarly, in CIT Vs Berry Plastics (P) Ltd. (2013) 217 Taxman 39 (Guj.), it was held that in respect of valuation of land and building, DVO's report may b4 a useful tool in hands of Assessing Officer, nevertheless, it is an estimation and without there being anything more, it cannot form basis for addition under

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)

c) of the Act." Similarly, in CIT Vs Berry Plastics (P) Ltd. (2013) 217 Taxman 39 (Guj.), it was held that in respect of valuation of land and building, DVO's report may b4 a useful tool in hands of Assessing Officer, nevertheless, it is an estimation and without there being anything more, it cannot form basis for addition under

MR. ARPANBHAI VIRAMBHAI DESAI,GANDHINAGAR vs. THE PR. CIT, AHMEDABAD-3, AHMEDABAD

In the result, all four appeals filed by the assessee are\nallowed in above terms

147 are applicable to facts of this case\nand the assessment year under consideration is deemed to be a\ncase where income chargeable to tax has escaped assessment. In\nthis case more than four years have lapsed from the end of\n assessment year under consideration. Hence necessary sanction to\nissue notice u/s 148 is to be obtain separately from

SHALIGRAM INFRA PROJECTS LLP ( LTD. LIABILITY PARTNERSHIP),AHMEDABAD vs. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD

Appeals are partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarit(Ss)A No.167/Ahd/2021 Asstt.Year : 2017-18 & Asst.Year : 2018-19 Shaligram Infra Projects Llp Vs. The Jcit (Osd) 4Th Floor, Office No.401-402 Central Cir.2(2) B/H. Dishman House Ahmedabad. Opp: Sankalp Grace Ii, Ambli Ahmedabad. Pan: Acpfs 7047 A It(Ss)A No.194,195 & 196/Ahd/2021 Asstt.Year : 2015-16, 2016-17 & 2017-18 & Asst.Year : 2018-19 The Jcit (Osd) Vs. Shaligram Infra Projects Llp Central Cir.2(2) 4Th Floor, Office No.401-402 Ahmedabad. B/H. Dishman House Opp: Sankalp Grace Ii, Ambli Ahmedabad.

C” BENCH, AHMEDABAD ]BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER IT(SS)A No.167/Ahd/2021 Asstt.Year : 2017-18 AND Asst.Year : 2018-19 Shaligram Infra Projects LLP Vs. The JCIT (OSD) 4th Floor, Office No.401-402 Central Cir.2(2) B/h. Dishman House Ahmedabad. Opp: Sankalp Grace II, Ambli Ahmedabad. PAN: ACPFS 7047 A IT(SS)A No.194

THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SHALIGRAM INFRA PROJECTS LLP , AHMEDABAD

Appeals are partly allowed

C” BENCH, AHMEDABAD\nBEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nMAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER\nIT(SS)A No.167/Ahd/2021\nAsstt.Year : 2017-18\nAND\nITA No.233/Ahd/2021\nAsst.Year: 2018-19\nShaligram Infra Projects LLP\n4th Floor, Office No.401-402\nB/h. Dishman House\nOpp: Sankalp Grace II, Ambli\nAhmedabad.\nPAN: ACPFS 7047 A\nVs.\nThe JCIT (OSD)\nCentral Cir.2(2)\nAhmedabad

DEEP ENERGY RESOURCES LTD. (FORMERLY DEEP INDUSTRIES LTD.),AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the matter is restored to the file of Ld

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

u/s 69C of Rs. 10,16,125/- being alleged commission paid to obtain accommodation entry from Rati Diamonds P. Ltd.” 3. The brief facts of the case are that the assessee is a company and it filed it’s return of income for A.Y. 2016-17 declaring total income of Rs. 40,20,66,630/-. Later on, the case