Search: reassessment u/s 147

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Section 14885 Section 143(3)75 Section 69A60 Section 14760 Addition to Income57 Section 271(1)(c)42 Reopening of Assessment23 Bogus Purchases20 Limitation/Time-bar

SURESH B DESAI,,SURAT vs. DCIT CENTRAL CIRCLE-3,, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1721/AHD/2017[2012-13]Status: DisposedITAT Surat26 Jul 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T.A.No’S.1720 & 1721/Ahd/2017 िनधा"रणवष"/Assessment Years: 2011-12 & 2012-13 Suresh B Desai, Vs. Deputy Commissioner Of 101, Vishal Apartment, Near Jamna Income Tax, Central Circle – Nagar Bus Stand, Ghod Dod Road, 3, Surat. Surat – 395 007. [Pan: Aappd 7237 H] अपीलाथ" Appellant ""यथ"/Respondent Shri Rasesh Shah – Ca िनधा"रतीक"ओरसे /Assessee By Shri S.R.Meena –Sr.Dr राज"वक"ओरसे /Revenue By 26.07.2019 सुनवाईकीतारीख/ Date Of Hearing: 26.07.2019 उ"ोषणाक"तारीख/Pronouncement On: आदेश /O R D E R Per O.P.Meena, Am: The Above Two Appeals By The Assessee Are Directed Against The 1. Common Order Of Learned Commissioner Of Income Tax(Appeals)-4, Surat (In Short The “Cit(A)”) Dated 29.05.2017 For The A.Y. 2011-12 & 2012-13 Challenging The Confirmation Of Penalty Levied U/S.271(1)(C) Of The Act Amounting To Rs.2,01,980/- & Rs.18,370/- Respectively.

Section 132Section 132(1)Section 139(1)Section 143(3)Section 153ASection 271(1)(c)

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after Suresh B Desai Vs. DCIT, C.C.-3, Surat /ITA No’s.1720 & 1721/AHD/2017 A.Y. 2011-12 & 12-13 Page

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SURESH B DESAI,,SURAT vs. DCIT CENTRAL CIRCLE-3,, SURAT

SURESH B DESAI,,SURAT vs. DCIT CENTRAL CIRCLE-3,, SURAT

SURESH B DESAI,,SURAT vs. DCIT CENTRAL CIRCLE-3,, SURAT

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. SHRI ANIL PUKHRAJ JAIN, SURAT

VAPI MARCHANT SAVING AND CREDIT CO-OP SOCIETY LIMITED ,VAPI vs. INCOME TAX OFFICER, WARD-9, VAPI, VAPI

ALKESHKUMAR MAGANBHAI PATEL,BHARUCH vs. INCOME TAX OFFICER (ITO),WARD 1(1) BHARUCH, BHARUCH

DCIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,, SURAT

SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,,SURAT vs. INCOME TAX OFFICER WARD-3(1(1), SURAT

ACIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA, SURAT

SHRI RAVJIBHAI B DHAMELIYA,SURAT vs. DCIT, CIRCLE-2(1)(2), SURAT

SHRI ASHISH NATVARLAL VASHI,,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-1,, NAVSARI

ACIT, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI