Ward - 6(4), Ahmedabad as per the
departmental ITD database. However, for initiation of proceeding u/s
158BD of the Act, as per provisions
assessee
himself. The credentials of these companies available on ITD
database was also analyzed and on the basis of all available
evidences
assessee
himself. The credentials of these companies available on ITD
database was also analyzed and on the basis of all available
evidences
land transactions were called out from the
data available in the ITD database.
7.6 From the perusal of the assessment order dated
these facts as well as the date of order as appearing in ITD
data base, we are of the considered opinion that the order under ... order. The
date of order 01.06.2018 as appearing in ITD database
ITA No. 814/Ahd/2023 [Patel Inn And Travels
Private Limited
Shah, Patel Magan Shankerbhai Patel and Ramanbhai
Bhagwanbhai from the ITD application/PAN database of the Department which
was available with the Assessing Officer. This
method being easy in apply. Assessing Officer has taken price
from Database without pointing out any comparable cases.
The industry average is not a comparable ... case of Aztec Software & Technology
Services Ltd. Vs. ACIT (2007) (107 ITD 141) (Bang) (SB),
wherein it was held that Assessing Officer
(a) right
reopened on the basis of
information received through ITD/AIR/CIB systems indicating that the
assessee had jointly sold immovable properties and had made substantial ... time
deposits with Union Bank of India, Jodhpur Branch. The departmental
database further reflected that no return of income had been filed for the year
Ranbaxy Laboratories Ltd., Delhi vs Dcit, New Delhi on 5 September, 2019
IN THE INCOME
The Dy. Cit, Circle-1(1)(2),, ... vs Cadila Healthcare Ltd.,, Ahmedabad on 3 March
