ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

245C to Settlement Commission and brought only case\npursuant to notice under section 153A issued to it and did not expressly refer to\nnotice and penalty proceedings for violation of section 269ST pending against it\nSince penalty proceedings were also initiated in context of search, seizure and\nsurvey carried out qua assessee pursuant whereto notices under section 153A were\nissued

ASHOK BHARTI GOSWAMI ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

245C to Settlement Commission and brought only case\npursuant to notice under section 153A issued to it and did not expressly refer to\nnotice and penalty proceedings for violation of section 269ST pending against it\nSince penalty proceedings were also initiated in context of search, seizure and\nsurvey carried out qua assessee pursuant whereto notices under section 153A were\nissued

DEEPAK KANTILAL JAIN ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

245C to Settlement Commission and brought only case\npursuant to notice under section 153A issued to it and did not expressly refer to\nnotice and penalty proceedings for violation of section 269ST pending against it\nSince penalty proceedings were also initiated in context of search, seizure and\nsurvey carried out qua assessee pursuant whereto notices under section 153A were\nissued

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

245C to Settlement Commission and brought only case\npursuant to notice under section 153A issued to it and did not expressly refer to\nnotice and penalty proceedings for violation of section 269ST pending against it\nSince penalty proceedings were also initiated in context of search, seizure and\nsurvey carried out qua assessee pursuant whereto notices under section 153A were\nissued

ASHOK BHARTI GOSWAMI,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

reassess the income of the other person in accordance with the provisions of section 153A, if, that AO is satisfied that such books of account or documents have a bearing on the determination of the total income of such other person. Therefore, the provisions of section 153C of the Act squarely apply to the case of the appellant and thus

CHITRA NARENDRA PARMAR,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

reassess the income of the other person in accordance with the provisions of section 153A, if, that AO is satisfied that such books of account or documents have a bearing on the determination of the total income of such other person. Therefore, the provisions of section 153C of the Act squarely apply to the case of the appellant and thus

RAMLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

reassess the income of the other person in accordance with the provisions of section 153A, if, that AO is satisfied that such books of account or documents have a bearing on the determination of the total income of such other person. Therefore, the provisions of section 153C of the Act squarely apply to the case of the appellant and thus

RAMANLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

reassess the income of the other person in accordance with the provisions of section 153A, if, that AO is satisfied that such books of account or documents have a bearing on the determination of the total income of such other person. Therefore, the provisions of section 153C of the Act squarely apply to the case of the appellant and thus

CHITRA NARENDRA PARMAR ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

reassess the income of the other person in accordance with the provisions of section 153A, if, that AO is satisfied that such books of account or documents have a bearing on the determination of the total income of such other person. Therefore, the provisions of section 153C of the Act squarely apply to the case of the appellant and thus