THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, SURAT vs. SHRI MANISH KASHIRAM PATEL,, SURAT
In the result, appeal filed by the Revenue (in ITA No
ITA 1481/AHD/2016[2012-13]Status: DisposedITAT Surat14 Jun 2022AY 2012-13
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1359 & 1481/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Shankarlal C. Shah, The Acit, Central Circle-4, Vs. 199-201, Vishal Nagar Society, Surat. Udhna, Magdalla Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeups4161E The Dcit, Central Circle-1, Vs. Manish Kashiram Patel, Surat. 15-16, Vanita Residency, Althan Canal Road, Althan, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp5085E (Appellant)/(Revenue) (Respondent)/(Appellant)
For Appellant: Shri Tushar P Hemani, Sr. Advocate with Parimalsinh B. Parmar, and Shri Aaditya For Respondent: Shri H. P. Meena, CIT(DR) & Ms Anupama Singla, Sr. DR
Section 132Section 153ASection 153C
139 of the Act. The assessee`s case was also selected through CASS under compulsory scrutiny. As the assessee is a partner in the firms related to Shankar C Shah
Group, his residential premises was covered under search action u/s 132 of the IT Act, 1961 on 27.12.2012. Assessee is a partner in firms of the Group which