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Raju Bhupendra Desai vs The Income Tax Officer Ward 1(3)(4) on 5 July, 2021

5. Recently, the Coordinate Bench of this Court in similar situation in case of Jitendra Mansukhlal Adesara versus Assistant Commissioner of Income Tax reported in (2021) 126 Taxmann.com 150 (Gujarat), had an occasion to consider the above ratio laid down by the Supreme Court, and it had observed as under : -

Gujarat High Court Cites 10 - Cited by 0 - B M Trivedi - Full Document

Raju Bhupendra Desai vs The Income Tax Officer Ward 1(3)(4) on 5 July, 2021

5. Recently, the Coordinate Bench of this Court in similar situation in case of Jitendra Mansukhlal Adesara versus Assistant Commissioner of Income Tax reported in (2021) 126 Taxmann.com 150 (Gujarat), had an occasion to consider the above ratio laid down by the Supreme Court, and it had observed as under : -

Gujarat High Court Cites 10 - Cited by 0 - B M Trivedi - Full Document

Bhavin Kishorebhai Zinzuwadia vs Assistant Commissioner Of Income Tax ... on 2 December, 2024

21. Reliance was placed on the decision of the Jitendra Mansukhlal Adesara vs. Assistant Commissioner of Income Tax reported in [2021] 126 Taxman.com 150 (Guj.) wherein it is held by this Court that when the Assessing Officer is satisfied, the documents containing the details in the seized material from the searched person and such material pertains to the petitioner, it cannot be said that the mandatory requirements of section 153C of the Act have not been complied with.

Gujarat High Court Cites 31 - Cited by 0 - B D Karia - Full Document

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Raju Bhupendra Desai vs The Income Tax Officer Ward 1(3)(4) on 5 July, 2021

Raju Bhupendra Desai vs The Income Tax Officer Ward 1(3)(4) on 5 July, 2021

Bhavin Kishorebhai Zinzuwadia vs Assistant Commissioner Of Income Tax ... on 2 December, 2024