Central Board of Direct Taxes Circular No.24/2015

PARASHAR NAVNITBHAI PATELversusASST. COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) OR HIS SUCCESSOR

7 January 202639-RULE DISCHARGED/DISMISSED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

DHAVAL MAVJIBHAI KOSHIYAversusINCOME TAX OFFICER WARD 1(2), BHAVNAGAR

7 January 202638-RULE ABSOLUTE/ALLOWED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

DHAVAL MAVJIBHAI KOSHIYAversusINCOME TAX OFFICER WARD 1(2)

7 January 202638-RULE ABSOLUTE/ALLOWED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

RAHUL SURESHBHAI OZEversusTHE INCOME TAX OFFICER, WARD 2(2)(1)

7 January 202639-RULE DISCHARGED/DISMISSED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

NEETABEN NAUTAMKUMAR VAKILversusINCOME TAX OFFICER, WARD 5(3)(1)

7 January 202639-RULE DISCHARGED/DISMISSED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

NAYANABEN ASHISHBHAI SOPARKARversusINCOME TAX OFFICER, WARD 3(3)(1), AHMEDABAD

7 January 202639-RULE DISCHARGED/DISMISSED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

SITABEN SENDHABHAI PATELversusINCOME TAX OFFICER, WARD 1(3)(1)

7 January 202639-RULE DISCHARGED/DISMISSED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

SNEHA HETALBHAI SHAHversusINCOME TAX OFFICER, WARD 5(3)(1)

7 January 202639-RULE DISCHARGED/DISMISSED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

MANUBHAI JOITARAM PATELversusINCOME TAX OFFICER, WARD 5(3)(1)

7 January 202639-RULE DISCHARGED/DISMISSED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

JAYESH SENDHABHAI PATELversusINCOME TAX OFFICER, WARD 1(3)(1)

7 January 202639-RULE DISCHARGED/DISMISSED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

MUKESHBHAI JOITARAM PATELversusTHE INCOME TAX OFFICER, WARD 5(3)(1)

7 January 202639-RULE DISCHARGED/DISMISSED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

ASHISH NATVARLAL SOPARKARversusDEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), AHMEDABAD

7 January 202639-RULE DISCHARGED/DISMISSED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

JENISH BHUPATRAI BHUTversusTHE INCOME TAX OFFICER, WARD 1(1)(1)

7 January 202638-RULE ABSOLUTE/ALLOWED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

ISHWARLAL MAHIDAS BHUTversusTHE INCOME TAX OFFICER WARD 1(1)(1)

7 January 202638-RULE ABSOLUTE/ALLOWED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

BHAGWANJIBHAI VIRJIBHAI BORADversusTHE INCOME TAX OFFICER, WARD 1(2)(1)

7 January 202638-RULE ABSOLUTE/ALLOWED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

LALJIBHAI JERAMBHAI BORADversusTHE INCOME TAX OFFICER, WARD 1(2)(1)

7 January 202638-RULE ABSOLUTE/ALLOWED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

PARAS CHANDRESHBHAI KOTICHAversusINCOME TAX OFFICER WARD - 1 (2)(2)

7 January 202638-RULE ABSOLUTE/ALLOWED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

PARAS CHANDRESHBHAI KOTICHAversusINCOME TAX OFFICER WARD - 1 (2)(2)

7 January 202638-RULE ABSOLUTE/ALLOWED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

PARAS CHANDRESHBHAI KOTICHAversusINCOME TAX OFFICER WARD - 1 (2)(2)

7 January 202638-RULE ABSOLUTE/ALLOWED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

PARAS CHANDRESHBHAI KOTICHAversusINCOME TAX OFFICER WARD - 1 (2)(2)

7 January 202638-RULE ABSOLUTE/ALLOWED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

VISHAL FABRICS LTD.versusASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), AHMEDABAD

7 January 202638-RULE ABSOLUTE/ALLOWED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

CHIRIPAL POLY FILMS LTD.versusASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), AHMEDABAD

7 January 202638-RULE ABSOLUTE/ALLOWED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …

MAHENDRA RATILAL PANDHIversusTHE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), AHMEDABAD

7 January 202639-RULE DISCHARGED/DISMISSED @ FH

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …