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

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

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

SHRI ASHOK 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

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

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

section 68 of the Act is adjudicated in subsequent paras. IT(SS)A No. 73/Ahd/2025 and others Group Appeals - HK Ispat Pvt Ltd Asst.Year : 2015-16 to 2021-2022 - 12– 6.12 So far as loan taken from Abedabibi Mehboob Foda for Rs.22,05,000/- is concerned (Sr. No.1), the appellant has submitted sufficient evidences as tabularized herein above (para

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

section 68 of the Act is adjudicated in subsequent paras. IT(SS)A No. 73/Ahd/2025 and others Group Appeals - HK Ispat Pvt Ltd Asst.Year : 2015-16 to 2021-2022 - 12– 6.12 So far as loan taken from Abedabibi Mehboob Foda for Rs.22,05,000/- is concerned (Sr. No.1), the appellant has submitted sufficient evidences as tabularized herein above (para

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

section 68 of the Act is adjudicated in subsequent paras. IT(SS)A No. 73/Ahd/2025 and others Group Appeals - HK Ispat Pvt Ltd Asst.Year : 2015-16 to 2021-2022 - 12– 6.12 So far as loan taken from Abedabibi Mehboob Foda for Rs.22,05,000/- is concerned (Sr. No.1), the appellant has submitted sufficient evidences as tabularized herein above (para

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

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

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

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

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

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

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

RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

In the result, the appeals of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

section 263 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], dated 31.03.2025, for the assessment years 2017-18, 2018-19, 2019-20 and 2020-21. By the impugned orders, the learned PCIT held that the assessments framed by the Assessing Officer (AO) u/s. 153C of the Act (except A.Y. 2020-21 where proceedings were