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

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

153C is a procedural section, and no vested right has been taken away by the amendment. Thus, it will be applicable on the pending assessment. 11. The ld.DR further submitted that the assessee did not cooperate during the assessment proceedings. He took us through para 9.2 at page no.30 of the assessment order. According to him, first facts

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

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

153C is a procedural section, and no vested right has been taken away by the amendment. Thus, it will be applicable on the pending assessment. 11. The ld.DR further submitted that the assessee did not cooperate during the assessment proceedings. He took us through para 9.2 at page no.30 of the assessment order. According to him, first facts

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

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

153C is a procedural section, and no vested right has been taken away by the amendment. Thus, it will be applicable on the pending assessment. 11. The ld.DR further submitted that the assessee did not cooperate during the assessment proceedings. He took us through para 9.2 at page no.30 of the assessment order. According to him, first facts

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

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

153C is a procedural section, and no vested right has been taken away by the amendment. Thus, it will be applicable on the pending assessment. 11. The ld.DR further submitted that the assessee did not cooperate during the assessment proceedings. He took us through para 9.2 at page no.30 of the assessment order. According to him, first facts

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

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

153C is a procedural section, and no vested right has been taken away by the amendment. Thus, it will be applicable on the pending assessment. 11. The ld.DR further submitted that the assessee did not cooperate during the assessment proceedings. He took us through para 9.2 at page no.30 of the assessment order. According to him, first facts

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

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

153C is a procedural section, and no vested right has been taken away by the amendment. Thus, it will be applicable on the pending assessment. 11. The ld.DR further submitted that the assessee did not cooperate during the assessment proceedings. He took us through para 9.2 at page no.30 of the assessment order. According to him, first facts

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

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

153C is a procedural section, and no vested right has been taken away by the amendment. Thus, it will be applicable on the pending assessment. 11. The ld.DR further submitted that the assessee did not cooperate during the assessment proceedings. He took us through para 9.2 at page no.30 of the assessment order. According to him, first facts

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

68 of the Act and relevant factors. The Ld. CIT(A) has dealt with addition made for each lender separately and found that loans have been repaid in current year or subsequent years wherein Assessing Officer has not doubted such repayment. The Ld. CIT(A) observed that for Irfan Kothi and Hasan Kothi, the assessments under Section 153C

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

68 of the Act and relevant factors. The Ld. CIT(A) has dealt with addition made for each lender separately and found that loans have been repaid in current year or subsequent years wherein Assessing Officer has not doubted such repayment. The Ld. CIT(A) observed that for Irfan Kothi and Hasan Kothi, the assessments under Section 153C

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

68 of the Act and relevant factors. The Ld. CIT(A) has dealt with addition made for each lender separately and found that loans have been repaid in current year or subsequent years wherein Assessing Officer has not doubted such repayment. The Ld. CIT(A) observed that for Irfan Kothi and Hasan Kothi, the assessments under Section 153C

THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. M/S. STHAPATYA SHILP CONSTRUCTION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 907/Ahd/2019 With C.O.No.170/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Sthapatya Shilp Construction, Central Circle-1(2), Vs. 2, Abhiraj Complex, Ahmedabad. 68-B, Swastic Society, Ahmedabad. Pan: Abffs2922P

153C in exclusion to remedy available to the Assessing Officer under section 147. Thus, on this count also, the action of the Assessing Officer under section 147 was within the four corners of law and not be faulted. 8.8 In view of the above, we are not in agreement the contention of the learned AR for the assessee

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

153C in exclusion to remedy available to the Assessing Officer under section 147. Thus, on this count also, the action of the Assessing Officer under section 147 was within the four corners of law and not be faulted. 7.8 In view of the above, we are not in agreement the contention of the learned AR for the assessee

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

153C in exclusion to remedy available to the Assessing Officer under section 147. Thus, on this count also, the action of the Assessing Officer under section 147 was within the four corners of law and not be faulted. 7.8 In view of the above, we are not in agreement the contention of the learned AR for the assessee

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

68,970 also remain unexplained and escaped assessment. Therefore, the AO initiated the proceedings under section 147 of the Act by issuing a notice under section 148 of the Act. With C.O.No.171/Ahd/2019 Asstt. Year 2010-11 5 4.3 However, the assessee before the AO has challenged the initiation of the proceedings under section

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

153C in exclusion to remedy available to the Assessing Officer under section 147. Thus, on this count also, the action of the Assessing Officer under section 147 was within the four corners of law and not be faulted. 8.8 In view of the above, we are not in agreement the contention of the learned AR for the assessee

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

Section 147 of the Act were held by us to be bad in law. 25. In the result, the appeal of the assessee is partly allowed in ITA No. 249/Ahd/2023 for A.Y. 2016-17. Assessment Year 2016-17 (Department’s Appeal) (ITA No. 325/Ahd/2023) 26. The Department has taken the following grounds of appeal: “1. In the facts

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

Section 147 of the Act were held by us to be bad in law. 25. In the result, the appeal of the assessee is partly allowed in ITA No. 249/Ahd/2023 for A.Y. 2016-17. Assessment Year 2016-17 (Department’s Appeal) (ITA No. 325/Ahd/2023) 26. The Department has taken the following grounds of appeal: “1. In the facts

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

Section 147 of the Act were held by us to be bad in law. 25. In the result, the appeal of the assessee is partly allowed in ITA No. 249/Ahd/2023 for A.Y. 2016-17. Assessment Year 2016-17 (Department’s Appeal) (ITA No. 325/Ahd/2023) 26. The Department has taken the following grounds of appeal: “1. In the facts