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

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

1-6-2015. An action under section 153C can only be initiated if the documents belongs to person other than the person referred to section 153A of the Act. Thus, according to him, primarily the Act expects that cognizance of searched material should be taken primarily in the case of searched persons, except that

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

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

1-6-2015. An action under section 153C can only be initiated if the documents belongs to person other than the person referred to section 153A of the Act. Thus, according to him, primarily the Act expects that cognizance of searched material should be taken primarily in the case of searched persons, except that

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

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

1-6-2015. An action under section 153C can only be initiated if the documents belongs to person other than the person referred to section 153A of the Act. Thus, according to him, primarily the Act expects that cognizance of searched material should be taken primarily in the case of searched persons, except that

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

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

1-6-2015. An action under section 153C can only be initiated if the documents belongs to person other than the person referred to section 153A of the Act. Thus, according to him, primarily the Act expects that cognizance of searched material should be taken primarily in the case of searched persons, except that

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

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

1-6-2015. An action under section 153C can only be initiated if the documents belongs to person other than the person referred to section 153A of the Act. Thus, according to him, primarily the Act expects that cognizance of searched material should be taken primarily in the case of searched persons, except that

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

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

1-6-2015. An action under section 153C can only be initiated if the documents belongs to person other than the person referred to section 153A of the Act. Thus, according to him, primarily the Act expects that cognizance of searched material should be taken primarily in the case of searched persons, except that

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

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

1-6-2015. An action under section 153C can only be initiated if the documents belongs to person other than the person referred to section 153A of the Act. Thus, according to him, primarily the Act expects that cognizance of searched material should be taken primarily in the case of searched persons, except that

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

1) declaring total income at Nil. A search action u/s 132 of the Act was carried out in Kothi Group on 05.11.2020, wherein the assessee was also covered. Pursuant to the search, notice under section 153A was issued and assessment was completed determining total income at Rs.3,03,82,267/-. 5.1 During the course of assessment proceedings, the Assessing

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

1) declaring total income at Nil. A search action u/s 132 of the Act was carried out in Kothi Group on 05.11.2020, wherein the assessee was also covered. Pursuant to the search, notice under section 153A was issued and assessment was completed determining total income at Rs.3,03,82,267/-. 5.1 During the course of assessment proceedings, the Assessing

H K ISPAT PVT. LTD.,PANCHMAHAL vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

1) declaring total income at Nil. A search action u/s 132 of the Act was carried out in Kothi Group on 05.11.2020, wherein the assessee was also covered. Pursuant to the search, notice under section 153A was issued and assessment was completed determining total income at Rs.3,03,82,267/-. 5.1 During the course of assessment proceedings, the Assessing

RAJIV AMRITLAL PATEL,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(4), AHMEDABAD

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section Income Income - 2014-15 153A 1,48,894/- 2015-16 153A 1,68,240/- 1,78,790/- 2016-17 153A

RAOOF R DHANANI,MUMBAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

1)(c) of the Act for Rs. 3,71,721/- on account of unexplained cash credit under section 68 of the Act. 14. The assessee declared the income in the return filed under section 153A

RAOOF R DHANANI,MUMBAI vs. THE ACIT CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

1)(c) of the Act for Rs. 3,71,721/- on account of unexplained cash credit under section 68 of the Act. 14. The assessee declared the income in the return filed under section 153A

ANISHA R DHANANI,MUMBAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

1)(c) of the Act for Rs. 3,71,721/- on account of unexplained cash credit under section 68 of the Act. 14. The assessee declared the income in the return filed under section 153A

RAOOF R DHANANI,MUMBAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

1)(c) of the Act for Rs. 3,71,721/- on account of unexplained cash credit under section 68 of the Act. 14. The assessee declared the income in the return filed under section 153A

SHRI HIRALAL D. THAKKAR,AHMEDABAD vs. THE PR. CIT (CENTRAL), , AHMEDABAD

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumar

section 153A of the Act with direction to the AO to pass a fresh assessment order in accordance with law and the facts of the case after examining particulars and after giving assessee a reasonable opportunity of being heard. Aggrieved against this Revision Order, the assessee is in appeal before the Tribunal with the following grounds: “1. Whether

SHRI HIRALAL D. THAKKAR,AHMEDABAD vs. THE PR. CIT (CENTRAL), , AHMEDABAD

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumar

section 153A of the Act with direction to the AO to pass a fresh assessment order in accordance with law and the facts of the case after examining particulars and after giving assessee a reasonable opportunity of being heard. Aggrieved against this Revision Order, the assessee is in appeal before the Tribunal with the following grounds: “1. Whether

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

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

153A r.w.s. 143(3) of the Act. 1.03 On the facts and in circumstances of your appellant's case and in law, Id. CIT(A) erred in upholding that credit entries in alleged foreign bank statements is liable to be treated as deemed income as per section 68 or 69A of the Act though your appellant has not maintained