Before invoking provisions of section 153A it would be necessary to comply with provisions of section 132(1) of the Income Tax Act, 1961

DECIDED BY: ITAT, AHMEDABAD `D’ BENCH IN THE CASE OF: Dr. Manshukh Kanjibhai Shah Vs. ACIT,  APPEAL NO: ITA No. 2878 to 2880/Ahd/2007, DECIDED ON May 21, 2010 ORDER PER SHRI BHAVNESH SAINI, J.M. This order shall dispose of all the above appeals based upon identical facts. 2. The appeals of the assessee in assessment years 2002-03, 2003-04 and 2004-05 are directed against different orders of learned Commissioner of Income Tax (Appeals)-IV, Ahmedabad all dated 20th March -2007on the following common grounds: “1. In law and in the facts and circumstances of the appellant’s case, the lear...