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

69C of the Act representing alleged unaccounted expenses for “Vejalpur-503 site expenses” and “Golden Park Society & Golden Society by holding that such transactions belong to present assessee i.e. Venus Infrastructure & Developers Pvt. Ltd. The learned CIT(A) also directed the AO to consider the addition representing the impugned unaccounted expenses in the hands of present assessee and also directed

ALANG STEEL RECYCLING PRIVATE LIMITED,BHAVNAGAR vs. THE PR. CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalalang Steel Recycling The Pr. Cit-1, Private Limited Vs. Ahmedabad – 380 015 Ground Floor, Shop No.G-1 Sukun-1, Bhilwara Circle Bhavnagar – 364 001 [ Pan: Aamca 4837 A ] (Appellant) .. (Respondent) Assessee Represented By : Shri Parimalsinh B. Parmar, Ar Revenue Represented By : Shri R.P. Rastogi, Cit-Dr 08.12.2025 Date Of Hearing Date Of Pronouncement 16.01.2026

147 read with section 144B of the Income-tax Act, 1961 (“the Act”) on 21.03.2023 assessing Alang Steel Recycling Private Limited vs. Pr.CIT A.Y: 2018-19 the total income at ₹88,37,215/-. The case was reopened on the basis of information received from the investigation wing alleging that the assessee had availed bogus purchase bills through Shri Gurukamal Singh

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

section 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has raised following grounds of appeal:- I.T.A No. 2163/Ahd/2014 A.Y. 2007-08 Page No 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

DCIT CENTRAL CIRCLE 1(1) AHMEDABAD, AHMEDABAD vs. MUKESH MOHANLAL VAGHELA, MUMBAI

The appeal of the Department is allowed for assessment year 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

147 of the Act is bad in law, illegal and null and void. 3. The learned CIT(A) has erred in confirming the additions made by AO in the Appellant's case and rejecting the submissions that the noting in the seized diaries do not pertain to/belong to the Appellant. 4. The learned CIT(A) has erred in confirming

MUKESH MOHANLAL VAGHELA,MUMBAI vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

The appeal of the Department is allowed for assessment year 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

147 of the Act is bad in law, illegal and null and void. 3. The learned CIT(A) has erred in confirming the additions made by AO in the Appellant's case and rejecting the submissions that the noting in the seized diaries do not pertain to/belong to the Appellant. 4. The learned CIT(A) has erred in confirming

MUKESH MOHANLAL VAGHELA,MUMBAI vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

The appeal of the Department is allowed for assessment year 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

147 of the Act is bad in law, illegal and null and void. 3. The learned CIT(A) has erred in confirming the additions made by AO in the Appellant's case and rejecting the submissions that the noting in the seized diaries do not pertain to/belong to the Appellant. 4. The learned CIT(A) has erred in confirming

MUKESH MOHANLAL VAGHELA,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

The appeal of the Department is allowed for assessment year 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

147 of the Act is bad in law, illegal and null and void. 3. The learned CIT(A) has erred in confirming the additions made by AO in the Appellant's case and rejecting the submissions that the noting in the seized diaries do not pertain to/belong to the Appellant. 4. The learned CIT(A) has erred in confirming

MUKESH MOHANLAL VAGHELA,MUMBAI vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

The appeal of the Department is allowed for assessment year 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

147 of the Act is bad in law, illegal and null and void. 3. The learned CIT(A) has erred in confirming the additions made by AO in the Appellant's case and rejecting the submissions that the noting in the seized diaries do not pertain to/belong to the Appellant. 4. The learned CIT(A) has erred in confirming

MUKESH MOHANLAL VAGHELA,MUMBAI vs. DCIT CC 1(1) , AHMEDABAD

The appeal of the Department is allowed for assessment year 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

147 of the Act is bad in law, illegal and null and void. 3. The learned CIT(A) has erred in confirming the additions made by AO in the Appellant's case and rejecting the submissions that the noting in the seized diaries do not pertain to/belong to the Appellant. 4. The learned CIT(A) has erred in confirming

MUKESH MOHANLAL VAGHELA,MUMBAI vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

The appeal of the Department is allowed for assessment year 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

147 of the Act is bad in law, illegal and null and void. 3. The learned CIT(A) has erred in confirming the additions made by AO in the Appellant's case and rejecting the submissions that the noting in the seized diaries do not pertain to/belong to the Appellant. 4. The learned CIT(A) has erred in confirming

MUKESH MOHANLAL VAGHELA,MUMBAI vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

The appeal of the Department is allowed for assessment year 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

147 of the Act is bad in law, illegal and null and void. 3. The learned CIT(A) has erred in confirming the additions made by AO in the Appellant's case and rejecting the submissions that the noting in the seized diaries do not pertain to/belong to the Appellant. 4. The learned CIT(A) has erred in confirming

MUKESH MOHANLAL VAGHELA,MAHARASHTRA vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

The appeal of the Department is allowed for assessment year 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

147 of the Act is bad in law, illegal and null and void. 3. The learned CIT(A) has erred in confirming the additions made by AO in the Appellant's case and rejecting the submissions that the noting in the seized diaries do not pertain to/belong to the Appellant. 4. The learned CIT(A) has erred in confirming

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

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

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

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

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

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

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

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

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

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

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

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

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

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

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

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

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

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

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

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

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A