THE JT.CIT.(OSD),CENT.CIRCLE-2(1),, AHMEDABAD vs. SHRI SANJAY HIRALAL THAKKAR, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 490/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2006-07 J.C.I.T.(Osd), Shri Sanjay H. Thakkar, Central Circle-2(1), Vs. Devnandan Palace, Ahmedabad. Ambli Bopal Road, Ahmedabad.

68 of the Act. The AO, for the alternate contention of the assessee was of the view that the addition made in the hands of the Shri Rameshbhai M. Solanki might get deleted by the higher forum and therefore the contention of the assessee for the double addition would no longer be tenable in that event. Thus the AO added

THE DCIT, CENTRAL CIRCLE-1,, VADODARA vs. M/S. NARAYAN LAND ESTATE,, BHARUCH

Bench: Shri Dr. Arjun Lal Saini & Ms. Madhumita Royi.T(Ss).A. Nos. 182,184,185&187/Ahd/2019 (Assessment Years: 2009-10, 2011-12, 2012-13 & 2014-15) Jcit(Osd) Vs. M/S. Narayan Land Estate Central Circle-1, “Narayan Chambers” 607, 6Th Floor, Aaykar Bhavan, B/H Indian Petrol Pump, Race Course Circle, Station Road-Bharuch, Vadodara-390007 Gujarat-392001 [Pan No. Aacfn0406B] (Appellant) .. (Respondent)

68,02,000 Narayan Residency 2,78,81,955 Narayan Square 1,10,55,050 Narayan Shrusti Duplex* 2,06,42,009 Narayan Shrusti Tenament* 4,88,61,167 Narayan Garden (Shopping) 31,50,000 Total 13,83,92,181 *In the schemes, the amount of Rs. 3,23,822/- has been offered for taxation in A.Y. 2016-17 without

THE JT.CIT, (OSD) CENTRAL CIRCLE-1,, VADODARA vs. M/S. NARAYAN LAND ESTATE,, BHARUCH

Bench: Shri Dr. Arjun Lal Saini & Ms. Madhumita Royi.T(Ss).A. Nos. 182,184,185&187/Ahd/2019 (Assessment Years: 2009-10, 2011-12, 2012-13 & 2014-15) Jcit(Osd) Vs. M/S. Narayan Land Estate Central Circle-1, “Narayan Chambers” 607, 6Th Floor, Aaykar Bhavan, B/H Indian Petrol Pump, Race Course Circle, Station Road-Bharuch, Vadodara-390007 Gujarat-392001 [Pan No. Aacfn0406B] (Appellant) .. (Respondent)

68,02,000 Narayan Residency 2,78,81,955 Narayan Square 1,10,55,050 Narayan Shrusti Duplex* 2,06,42,009 Narayan Shrusti Tenament* 4,88,61,167 Narayan Garden (Shopping) 31,50,000 Total 13,83,92,181 *In the schemes, the amount of Rs. 3,23,822/- has been offered for taxation in A.Y. 2016-17 without

THE ITO, WARD-2(1)(4),, AHMEDABAD vs. M/S. M.G.F. GROWTH RESEARCH AND INVESTMENT LTD.,, AHMEDABAD

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

68 of the Income Tax Act, 1961. In the CO the assessee has taken up jurisdictional issue whereby it has pleaded that the assessment order is time ITA No.2311/Ahd/2016 with CO barred and the ld.CIT(A) has erred in not quashing the assessment order being time barred. 3. Brief facts of the case are that the assessee has filed

RAJU BABABHAI DESAI ,AHMEDABAD vs. THE ITO, WARD-3(3)(4), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2013-14. 2. The assessee has raised following grounds:- “I. Assessment u/s 144 of the Act and Non-Granting of adequate opportunity of hearing by the Assessing Officer. Raju Bababhai Desai Vs. ITO Asst. Year