THE MODERN CONSTRUCTION CO. PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(4), AHMEDABAD

The appeal of the assessee is allowed for statistical\npurposes

seizure action u/s 132 of the Act on\n26/27 10 2012 at the Corporate Office of Sarang Chemicals Ltd\nsituated at C-4/806, Anushruti Apartment, Near Jain Temple, Thaltej,\nAhmedabad loose papers inventorized as Annexure A-1 was found\nand seized as per Panchnama dated 27.10.2012\nPage No 11 to 19 of Annexure AI is a Memorandum of Understanding

THE UNITED BUILDERS CORPORATION ,,AHMEDABAD vs. DY.CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

The appeal of the assessee is allowed for statistical\npurposes

seizure action u/s 132 of the Act on\n26/27 10 2012 at the Corporate Office of Sarang Chemicals Ltd\nsituated at C-4/806, Anushruti Apartment, Near Jain Temple, Thaltej,\nAhmedabad loose papers inventorized as Annexure A-1 was found\nand seized as per Panchnama dated 27.10.2012\nPage No 11 to 19 of Annexure Al is a Memorandum of Understanding

MODERN CONSTRUCTION CO. PVT. LTD.,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

The appeal of the assessee is allowed for statistical\npurposes

seizure action u/s 132 of the Act on\n26/27 10 2012 at the Corporate Office of Sarang Chemicals Ltd\nsituated at C-4/806, Anushruti Apartment, Near Jain Temple, Thaltej,\nAhmedabad loose papers inventorized as Annexure A-1 was found\nand seized as per Panchnama dated 27.10.2012\nPage No 11 to 19 of Annexure Al is a Memorandum of Understanding

ARUNABEN KISHORKUMAR MANDALIA,AHMEDABAD vs. THE PR.CIT, CENTRAL, AHMEDABAD

In the result, the appeal preferred by the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita Nos. 1052 To 1054/Ahd/2025 िनधा"रण वष"/Asstt. Years: 2017-18 To 2020-21 Arunaben Kishorkumar Mandalia, The Principal बनामVs 12, Ashwamegh-Iii, Commissioner Of . 132 Feet Ring Road, Income Tax (Central), Satellite, Ahmedabad. Ahmedabad-380015. Pan: Ablpm2848Q (अपीलाथ" /Appellant ( ""यथ" /Respondent) Assessee By : Shri M K Patel, With Shri Vartik Choksi, Ars Revenue By : Shri Sher Singh, Cit.Dr

seizure action, the residential premise of Shri Suresh Ranchhodbhai Thakkar, PANABXPT1494K at 8-7, Shantiniketan Bungalows, Behind AUDA Garden, Prahladnagar, Ahmedabad was also covered u/s. 132 of the Act as he is one of the leading land brokers. You were also apprised that during the course of search action, various incriminating documents and digital data relating pertaining to you were

ARUNABEN KISHORKUMAR MANDALIA,AHMEDABAD vs. THE PR.CIT, CENTRAL, AHMEDABAD

In the result, the appeal preferred by the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita Nos. 1052 To 1054/Ahd/2025 िनधा"रण वष"/Asstt. Years: 2017-18 To 2020-21 Arunaben Kishorkumar Mandalia, The Principal बनामVs 12, Ashwamegh-Iii, Commissioner Of . 132 Feet Ring Road, Income Tax (Central), Satellite, Ahmedabad. Ahmedabad-380015. Pan: Ablpm2848Q (अपीलाथ" /Appellant ( ""यथ" /Respondent) Assessee By : Shri M K Patel, With Shri Vartik Choksi, Ars Revenue By : Shri Sher Singh, Cit.Dr

seizure action, the residential premise of Shri Suresh Ranchhodbhai Thakkar, PANABXPT1494K at 8-7, Shantiniketan Bungalows, Behind AUDA Garden, Prahladnagar, Ahmedabad was also covered u/s. 132 of the Act as he is one of the leading land brokers. You were also apprised that during the course of search action, various incriminating documents and digital data relating pertaining to you were

ARUNABEN KISHORKUMAR MANDALIA,AHMEDABAD vs. THE PR.CIT, CENTRAL, AHMEDABAD

In the result, the appeal preferred by the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita Nos. 1052 To 1054/Ahd/2025 िनधा"रण वष"/Asstt. Years: 2017-18 To 2020-21 Arunaben Kishorkumar Mandalia, The Principal बनामVs 12, Ashwamegh-Iii, Commissioner Of . 132 Feet Ring Road, Income Tax (Central), Satellite, Ahmedabad. Ahmedabad-380015. Pan: Ablpm2848Q (अपीलाथ" /Appellant ( ""यथ" /Respondent) Assessee By : Shri M K Patel, With Shri Vartik Choksi, Ars Revenue By : Shri Sher Singh, Cit.Dr

seizure action, the residential premise of Shri Suresh Ranchhodbhai Thakkar, PANABXPT1494K at 8-7, Shantiniketan Bungalows, Behind AUDA Garden, Prahladnagar, Ahmedabad was also covered u/s. 132 of the Act as he is one of the leading land brokers. You were also apprised that during the course of search action, various incriminating documents and digital data relating pertaining to you were

OVEZ ARIFBHAI LAKHANI,BHAVNAGAR vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Income Tax Appellate Tribunal, Ahmedabad Benches, Has Arisen From The Revisionary Order Dated 12.03.2024 Passed By Ld. Principal

search and seizure action u/s 132 was conducted in the case of Jatia Group and other related entities on 17.04.2018 . The premises of the KDJHRL was also covered u/s 133A . The said company KDJHRL is a recognized penny stock with scrip code 530701 engaged in providing bogus long term capital gain/loss to various entities. The assessee

ROSHNIBEN SUMANLAL KAPADIA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2013-14

price. As per the observation of the Assessing Officer, a search u/s. 132 was launched on 11-09-2018 in the case of Jignesh Shah, an accommodation entry provider of Ahmedabad. The search resulted into seizure of unaccounted cash of Rs. 19.3 crores related to accommodation entries and commission earned thereon from residential premises of Jignesh Shah along with incriminating

THE DY. CIT, CENTRAL CIRCLE-1,, VADODARA vs. M/S. FARMVILE ENTERPRISE,, VADODARA

In the result, the appeal of the assessee is dismissed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2013-14

price. As per the observation of the Assessing Officer, a search u/s. 132 was launched on 11-09-2018 in the case of Jignesh Shah, an accommodation entry provider of Ahmedabad. The search resulted into seizure of unaccounted cash of Rs. 19.3 crores related to accommodation entries and commission earned thereon from residential premises of Jignesh Shah along with incriminating

ISMAIL ABDULAZIZ LAKHANI,BHAVNAGAR vs. ITO, WARD-1(1), BHAVNAGAR

In the result, appeal filed by the assessee is allowed

Bench: the same were transferred through registered broker, on the floor of the recognized stock exchange, after suffering Security Transaction Tax and ultimately settled through proper banking channel) as unaccounted income under Section 68 of the Act amounting to Rs.1,51,12,000/-.

seizure action u/s.132 of the Act conducted in the case of Jatia Group and other related group on 17.04.2018. The premises of M/s. KDJ Holidayscape and Resort Limited was also covered u/s.133A of the Act. All information gathered during search and survey so conducted was posted on the ITA No. 803/Ahd/2025 [Ismail Abdulaziz Lakhani

VEENITA ENTERPRISE PVT. LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),, AHMEDABAD

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

seizure action u/s. 132 of the Act was conducted in the case of B.R. Metal group on I.T.A No. 1199/Ahd/2016 A.Y. 2009-10 Page No 8 Veenita Enterprise Pvt. Ltd. vs. DCIT 21.09.2010. During the course of search/survey, incriminating documents were seized to the effect that the assessee has introduced unaccounted money in the form of share capital with huge

SAGAR RAJESH JHAVERI,AHMEDABAD vs. THE DCIT, CENT. CIR. 1(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

seizure operation along with survey operation at the premises of Shri Chandrakant Shah (for short SCS) and his employees and the associates of SCS dated 9th April 2013. There were found various documents of incriminating nature marked as “cash sheet and cheque sheet” containing the information about the accommodation entries provided by SCS to various parties. SCS used to provide

VICKY RAJESH JHAVERI,AHMEDABAD vs. THE DCIT, CENT. CIR. 1(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

seizure operation along with survey operation at the premises of Shri Chandrakant Shah (for short SCS) and his employees and the associates of SCS dated 9th April 2013. There were found various documents of incriminating nature marked as “cash sheet and cheque sheet” containing the information about the accommodation entries provided by SCS to various parties. SCS used to provide

VICKY RAJESH JHAVERI,AHMEDABAD vs. THE DCIT, CENT. CIR. 1(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

seizure operation along with survey operation at the premises of Shri Chandrakant Shah (for short SCS) and his employees and the associates of SCS dated 9th April 2013. There were found various documents of incriminating nature marked as “cash sheet and cheque sheet” containing the information about the accommodation entries provided by SCS to various parties. SCS used to provide

VICKY RAJESH JHAVERI,AHMEDABAD vs. THE DCIT, CENT. CIR. 1(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

seizure operation along with survey operation at the premises of Shri Chandrakant Shah (for short SCS) and his employees and the associates of SCS dated 9th April 2013. There were found various documents of incriminating nature marked as “cash sheet and cheque sheet” containing the information about the accommodation entries provided by SCS to various parties. SCS used to provide

SAGAR RAJESH JHAVERI,AHMEDABAD vs. THE DCIT, CENT. CIR. 1(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

seizure operation along with survey operation at the premises of Shri Chandrakant Shah (for short SCS) and his employees and the associates of SCS dated 9th April 2013. There were found various documents of incriminating nature marked as “cash sheet and cheque sheet” containing the information about the accommodation entries provided by SCS to various parties. SCS used to provide

SAGAR RAJESH JHAVERI,AHMEDABAD vs. THE DCIT, CENT. CIR. 1(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

seizure operation along with survey operation at the premises of Shri Chandrakant Shah (for short SCS) and his employees and the associates of SCS dated 9th April 2013. There were found various documents of incriminating nature marked as “cash sheet and cheque sheet” containing the information about the accommodation entries provided by SCS to various parties. SCS used to provide

JHAVERI TRADING AND INVESTMENT PVT.LTD.,AHMEDABAD vs. THE DCIT, CENT. CIR. 1(1), AHMEDABAD

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकर अपील सं./Ita Nos. 401 To 403/Ahd/2023 "नधा"रण वष"/Asstt. Years: (2012-2013 To 2014-2015) & आयकर अपील सं./Ita Nos. 399 & 400/Ahd/2023 "नधा"रण वष"/Asstt. Years: (2010-2011 & 2011-12)

seizure operation along with survey operation at the premises of Shri Chandrakant Shah (for short SCS) and his employees and the associates of SCS dated 9th April 2013. There were found various documents of incriminating nature marked as “cash sheet and cheque sheet” containing the information about the accommodation entries provided by SCS to various parties. SCS used to provide

JHAVERI TRADING AND INVESTMENT PVT.LTD.,AHMEDABAD vs. THE DCIT, CENT. CIR. 1(1), AHMEDABAD

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकर अपील सं./Ita Nos. 401 To 403/Ahd/2023 "नधा"रण वष"/Asstt. Years: (2012-2013 To 2014-2015) & आयकर अपील सं./Ita Nos. 399 & 400/Ahd/2023 "नधा"रण वष"/Asstt. Years: (2010-2011 & 2011-12)

seizure operation along with survey operation at the premises of Shri Chandrakant Shah (for short SCS) and his employees and the associates of SCS dated 9th April 2013. There were found various documents of incriminating nature marked as “cash sheet and cheque sheet” containing the information about the accommodation entries provided by SCS to various parties. SCS used to provide