JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD
ITA 1747/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2010-11
Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar
For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 153A
153A of the Act assessments for non-abated years are limited to additions based on seized incriminating material. As no such material was cited to justify the additions, the CIT(A) acted within legal boundaries by allowing the assessee’s appeal. Accordingly, the revenue’s consolidated legal ground lacks merit and is dismissed.
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