TaxTMI 
TaxTMI 
2024 (9) TMI 1201
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.... and learned Senior Advocate Mr. R. K. Patel for learned advocate Mr. Darshan R. Patel for the respondent. [2] By these Tax Appeals under Section 260A of the Income Tax Act, 1961 (for short, "the Act"), the appellant - Revenue has proposed the questions / questions of law arising out of the common judgement and order dated 28th February 2023 passed by the Income Tax Appellate Tribunal, Ahmedabad (for short, "the Tribunal") in IT(SS)A Nos. 177/Ahd/2021, 178/Ahd/2021, 180/Ahd/2021 and ITA No. 290/Ahd/2021 and Cross-objections for the Assessment Years 2011-12, 2012-13, 2014-15 and 2015-16. [3] In Tax Appeals Nos. 825 of 2024, 826 of 2024 and 827 of 2024, for the Assessment Years 2014-15, 2012-13 and 2011-12, the appellant - Revenue has propo....
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.... that the Tribunal has followed the decision of this Court in the case of Anil Kumar Gopikishan Agrawal vs. Assistant Commissioner of Income-tax, Circle 3(2), Ahmedabad [2019] 106 taxmann.com 137 (Gujarat), to hold that Section 153C of the Act would be applicable for the searches conducted after 1st June 2015 and in the facts of the case, searches were conducted prior to the said date. The Tribunal following the aforesaid decision dismissed the appeals filed by the appellant - Revenue challenging the order of CIT(A) whereby the decision made by the Assessing Officer invoking the amended provisions of Section 153C of the Act were made. [6] Consequently, the Tribunal also dismissed the cross-objections filed by the respondent - assessee. [7....
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.... the respective assessees to challenge the assessment orders before CIT (A) on any other grounds which may be available and it is observed that if said appeals are preferred within four weeks from today, the same be considered in accordance with law and on their own merits, on any other grounds." [8] Referring to the above observations, it was submitted that the impugned order passed by the Tribunal would now not be sustainable as the appeals filed by the Revenue as well as the cross-objections filed by the respondent - assessee are dismissed only on the ground of non-applicability of Section 153C of the Act because in view of the decision of the Hon'ble Supreme Court, Section 153C of the Act would be applicable even to the search is cond....