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

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

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

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 ASHOK 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

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

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

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

block period. 18 Ld. CIT (A) erred in law and on facts confirming addition made by AO of Rs. 53,06,00,000/- as unaccounted income from Gitanjali Gems for price management A.Y. 2008-09 4 & share trading activities in their shares. 19 Ld. CIT (A) erred in law and on facts making enhancement of income by Rs. 1,68

KIRTI MILEX LIMITED,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.686/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 M/S. Kirti Milex Ltd., I.T.O, 5, Vasukanan, 2Nd Floor, Vs. Ward-2(1)(2), Nr.Lotus Flats, Ashram Road, Ahmedabad. Ahmedabad.

68 of Act of Rs.35,00,000/-. 6. The appellant craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal. 2. The 1st issue raised by the assessee is general in nature. Therefore we do not find any reason to adjudicate the same. Accordingly, we dismiss the ground of appeal of the assessee

KAMLA CRAFT PACK PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(2), AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.810/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 Kamla Craft Pack Pvt. Ltd., I.T.O, 5, Vasukanan, Nr. Lotus Flats, Vs. Ward-2(1)(2), Ashram Road, Ahmedabad. Ahmedabad-38001. Pan: Aaack7985K

68 of Act of Rs.35,00,000/-. 6. The appellant craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal. 2. The 1st issue raised by the assessee is general in nature. Therefore we do not find any reason to adjudicate the same. Accordingly, we dismiss the ground of appeal of the assessee

THE DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD vs. M/S. GTC OILFIELDS SERVICES P. LTD, AHMEDABAD

In the result, all the 8 appeals filed by the Revenue are dismissed

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Royappeal No. Ay Appellant Respondent Sn M/S. Gtc Oilfields Services P. Ltd., 2009-10 The Dcit, 61, New York Tower, A-Block, It(Ss)A Nos. 1-3 2010-11 Central Circle 1(4), Thaltej Char Rasta, S.G. Road, 314 To 316/Ahd/2019 2014-15 Ahmedabad Ahmedabad-380054 Pan : Aaacg 8684 P The Dcit, M/S. Gtc Oilfields Services P. Ltd.

Block, IT(SS)A No. 2014-15 6 Central Circle 1(4), Thaltej Char Rasta, S.G. Road, 111/Ahd/2018 Ahmedabad Ahmedabad-380054 PAN : AAACG 8685 N M/s. Globe Ecologistics Pvt. Ltd., The DCIT, Thelia Mill Compound, New IT(SS)A Nos. 2011-12 7-8 Central Circle 1(4), Kerripittha, Kalupur, Danapitha, 117 & 118/Ahd/2018 2012-13 Ahmedabad Ahmedabad-380054 PAN : AAACG

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

block period as a result of search, Assessing Officer cannot issue notice under section 148 for reopening of such assessment; reopening of assessee's assessment was bad in law. Accordingly, looking into the instant facts, where the Ld. Assessing Officer proceeded to make additions in the hands on account of undisclosed investments on the basis of documents found during

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

block period as a result of search, Assessing Officer cannot issue notice under section 148 for reopening of such assessment; reopening of assessee's assessment was bad in law. Accordingly, looking into the instant facts, where the Ld. Assessing Officer proceeded to make additions in the hands on account of undisclosed investments on the basis of documents found during

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

block period as a result of search, Assessing Officer cannot issue notice under section 148 for reopening of such assessment; reopening of assessee's assessment was bad in law. Accordingly, looking into the instant facts, where the Ld. Assessing Officer proceeded to make additions in the hands on account of undisclosed investments on the basis of documents found during

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

block period as a result of search, Assessing Officer cannot issue notice under section 148 for reopening of such assessment; reopening of assessee's assessment was bad in law. Accordingly, looking into the instant facts, where the Ld. Assessing Officer proceeded to make additions in the hands on account of undisclosed investments on the basis of documents found during

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

block period as a result of search, Assessing Officer cannot issue notice under section 148 for reopening of such assessment; reopening of assessee's assessment was bad in law. Accordingly, looking into the instant facts, where the Ld. Assessing Officer proceeded to make additions in the hands on account of undisclosed investments on the basis of documents found during

SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

In the result, all the appeals of the assessee are partly allowed\nand that of the Revenue are dismissed

block assessment under section 153A;\nii) all pending assessments/reassessments shall stand abated;\niii) in case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the ‘total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including the income

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

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

68/ 69A of the IT Act and no expenditure is allowable against such income as per provision 115BBE of the IT Act. (emphasis is supplied on para 8.31 of appellate order). 3. On the facts and in the circumstances of the case and in law the ld. CIT(A) has erred in deleting the addition on account of receipts