SHANKARLAL C SHAH,,SURAT vs. THE ACIT.,CIRCLE-4,, SURAT
In the result, appeal filed by the Revenue (in ITA No
ITA 1359/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
disallowance can be made only on the basis of material collected during the search or requisition. In case no incriminating material is found, as held by the Rajasthan High Court in the case
ITA.1359 & 1481/AHD/2016
Assessment Year. 2012-13
Shankarlal C Shah & Manish K. Patel of Jai Steel (India) (supra), the earlier assessment would have to be reiterated.
In case