414 and PCIT v. Gujarat Fluro Chemicals Ltd.

155 Taxmann.com 135High Court2023#5515 most cited

What is 414 and PCIT v. Gujarat Fluro Chemicals Ltd. authority for?

The Assessing Officer must record reasons for not being satisfied with a suo motu disallowance made by an assessee under section 14A, and this satisfaction must be based on the assessee's accounts.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Gujarat Fluro Chemicals Ltd · section 14A · section 8D · Assessing Officer satisfaction · suo motu disallowance · expenditure for earning exempt income · Maxopp Investment Limited

Sections most often in play

Section 14ASection 115JBSection 8DSection 143(3)Section 144BSection 147Section 42Section 148

Issues it is cited on

section 14(2)goodwill arising on amalgamationsection 9(1)(ii)section 43(6)(c)section 10(33)section 14(1)section 55(2)section 14a disallowancesection 49section 115jaminimum alternate taxresulting company

Judgments citing 414 and PCIT v. Gujarat Fluro Chemicals Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR vs. GUJARAT STATE PETROLEUM CORPORATION LIMITED, GANDHINAGAR

ITA 1254/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1165 & 1166/Ahd/2025 and ITA Nos. 1254 & 1249/Ahd/2025 Asst. Years: 2014-15 & 2015-16 Gujarat State Petroleum DCIT Corporation Limited Vs Gandhinagar Circle, GSPC Bhavan, B/H. Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F DCIT Vs Gujarat State Petroleum Gandhinagar Circle, Corporation Limited Gandhinagar GSPC Bhavan, B/H. Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F (Appellant) (Respondent) Assessee Re…

DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR vs. GUJARAT STATE PETROLEUM CORPORATION LIMITED, GANDHINAGAR

ITA 1249/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1165 & 1166/Ahd/2025 and ITA Nos. 1254 & 1249/Ahd/2025 Asst. Years: 2014-15 & 2015-16 Gujarat State Petroleum DCIT Corporation Limited Vs Gandhinagar Circle, GSPC Bhavan, B/H. Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F DCIT Vs Gujarat State Petroleum Gandhinagar Circle, Corporation Limited Gandhinagar GSPC Bhavan, B/H. Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F (Appellant) (Respondent) Assessee Re…

SHALBY LTD.,AHMEDABAD vs. THE PCIT, AHMEDABAD-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1227/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2020-21

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Section 132Section 143(3)Section 14ASection 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2020-21 Shalby Ltd., Principal Commissioner of Shalby Hospitals, Opp. Income Tax, Ahmedabad-3 Karnavati Club, Sarkhej Ahmedabad - 380015 Gandhinagar Highway, Ahmedabad, Vs. Gujarat - 380015 [PAN – AAICS5593B] (Appellant) (Respondent) Assessee by Shri Aseem Thakkar, AR Revenue by Shri R P Rastogi, CIT-DR Date of Hearing 23.02.2026 Date of Pronouncement 26.03.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal filed by the…

GUJARAT STATE PETROLEUM CORPORATION LIMITED,GANDHINAGAR vs. DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR, GANDHINAGAR

ITA 1166/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1165 & 1166/Ahd/2025 and ITA Nos. 1254 & 1249/Ahd/2025 Asst. Years: 2014-15 & 2015-16 Gujarat State Petroleum DCIT Corporation Limited Vs Gandhinagar Circle, GSPC Bhavan, B/H. Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F DCIT Vs Gujarat State Petroleum Gandhinagar Circle, Corporation Limited Gandhinagar GSPC Bhavan, B/H. Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F (Appellant) (Respondent) Assessee Re…

GUJARAT STATE PETROLEUM CORPORATION LIMITED,GANDHINAGAR vs. DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR, GANDHINAGAR

ITA 1165/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1165 & 1166/Ahd/2025 and ITA Nos. 1254 & 1249/Ahd/2025 Asst. Years: 2014-15 & 2015-16 Gujarat State Petroleum DCIT Corporation Limited Vs Gandhinagar Circle, GSPC Bhavan, B/H. Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F DCIT Vs Gujarat State Petroleum Gandhinagar Circle, Corporation Limited Gandhinagar GSPC Bhavan, B/H. Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F (Appellant) (Respondent) Assessee Re…

HN SAFAL INFRA DEVELOPER PVT LTD (ON BEHALF OF SAFAL ORG PVT LTD),AHMEDABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 737/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad09 Sept 2025AY 2018-19

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri Rignesh Das, CIT. DRFor Respondent: Date of Hearing
Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 737/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2018-19) बनाम HN Safal Infra Developer Principal Commissioner Pvt. Ltd. (On behalf of of Income Tax / Safal Org. Pvt. Ltd.) Ahmedabad Vs. HN Safal House Beside Circle P Complex, Nr. Prahladnagar, SG Highway, Ahmedabad, Gujarat - 380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAVCS9736P (Appellant) .. (Respondent) Shri Vartik Chokshi, A.R. अपीलाथ" ओर से /Appellant by : Shri Rignesh Das, CIT. DR…

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), VADODARA, VADODARA vs. ORIENTAL ENTERPRISES PRIVATE LIMITED, PCC NOTIFIED AREA

ITA 807/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 Aug 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Ashok Natha Bhalekar, Sr.DR
Section 143(3)Section 36(1)(va)Section 37

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ“ए“, अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले,"या"यक सद"य एवं "ीमकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकरअपील सं/ "नधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" /""यथ" / ment Appellant बनाम/vs.Respondent Year(s) 1. 661/Ahd/2023 2016-17 Oriental Enterprise The ACIT Pvt.Ltd. Circle…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 2(1)(1), VADODARA, VADODARA vs. ORIENTAL ENTERPRISES PRIVATE LIMITED,, PCC NOTIFIED AREA

ITA 732/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad27 Aug 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Ashok Natha Bhalekar, Sr.DR
Section 143(3)Section 36(1)(va)Section 37

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ“ए“, अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले,"या"यक सद"य एवं "ीमकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकरअपील सं/ "नधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" /""यथ" / ment Appellant बनाम/vs.Respondent Year(s) 1. 661/Ahd/2023 2016-17 Oriental Enterprise The ACIT Pvt.Ltd. Circle…

ORIENTAL ENTERPRISE PRIVATE LIMITED,VADODARA vs. THE ACIT, CIRCLE-2(1)(2), VADODARA

ITA 661/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad27 Aug 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Ashok Natha Bhalekar, Sr.DR
Section 143(3)Section 36(1)(va)Section 37

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ“ए“, अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले,"या"यक सद"य एवं "ीमकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकरअपील सं/ "नधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" /""यथ" / ment Appellant बनाम/vs.Respondent Year(s) 1. 661/Ahd/2023 2016-17 Oriental Enterprise The ACIT Pvt.Ltd. Circle…

URMIN PRODUCTS PVT. LTD.,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(3), AHMEDABAD

In the result, the appeal filed by the assessee bearing ITA

ITA 1007/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri V.K. Mangla, Sr. DR
Section 143(3)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD \ BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1006 & 1007/Ahd/2023 Assessment Years : 2018-19 & 2020-21 Urmin Products Pvt. Ltd., The Deputy Commissioner Vs 48, Changodar Industrial Estate, of Income-Tax, Nr. Besan Factory, Tal. Sanand, Central Circle-1(3), Changodar, Gujarat-382213 Ahmedabad PAN : AAACU 4489 Q अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by : Shri Aseem L. Thakkar, AR Revenue by : Shri V.K. Mangla, Sr. DR सुनवाई क" तारीख/Date…

URMIN PRODUCTS PVT. LTD.,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(3), AHMEDABAD

In the result, the appeal filed by the assessee bearing ITA

ITA 1006/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri V.K. Mangla, Sr. DR
Section 143(3)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD \ BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1006 & 1007/Ahd/2023 Assessment Years : 2018-19 & 2020-21 Urmin Products Pvt. Ltd., The Deputy Commissioner Vs 48, Changodar Industrial Estate, of Income-Tax, Nr. Besan Factory, Tal. Sanand, Central Circle-1(3), Changodar, Gujarat-382213 Ahmedabad PAN : AAACU 4489 Q अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by : Shri Aseem L. Thakkar, AR Revenue by : Shri V.K. Mangla, Sr. DR सुनवाई क" तारीख/Date…

TML INDUSTRIES LTD.,VADODARA vs. THE INCOME TAX OFFICER, WARD-2(1)(4), NOW THE DCIT, CIRCLE-2(1)(1), VADODARA

In the result, appeal of the assessee is partly allowed

ITA 14/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad30 May 2024AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaassessment Year: 2014-15

Section 1Section 10Section 115JSection 14A

…ITA No.14/Ahd/2023 A.Y. 2014-15 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2014-15 TML Industries Limited, Income Tax Officer, 601-B Tower Ward – 2(1)(4), Alkapuri Arcade, (Now DCIT, Circle – 2(1)(1)), Vadodara – 390 007. Baroda. Vs. Gujarat [PAN – AABCT 0793 K] (Appellant) (Respondent) Assessee by Shri Vimal Desai, AR Revenue by Shri Pratik Sharma, Sr. DR Date of Hearing 21.05.2024 Date of Pronouncement 30.05.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JUDICIA…

ATLANTA ELECTRICALS PRIVATE LIMITED,ANAND vs. INCOME TAX OFFICER ,WARD1(1)(1),VADODARA (NOW CIRCLE 1(1)(1), VADODARA), VADODARA

In the result, the appeal of the assessee is partly allowed

ITA 730/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad15 Mar 2024AY 2014-15

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No.730/Ahd/2023 धििाधरणवरध/Asstt. Year: 2014-2015 Atlanta Electricals Pvt. Ltd., Income Tax Officer, Plot No.1503-04 Phase Iv, Vs. Ward(1)(1)(1), Anand Vithal Udyognagar, Vadodara. Anand-388121. (Now Circle 1(1)(1), Vadodara. Pan: Aabca6647B

For Appellant: Ms Amrin Pathan, ARFor Respondent: Shri Prateek Sharma, Sr.DR
Section 115JSection 14A

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.730/AHD/2023 धििाधरणवरध/Asstt. Year: 2014-2015 Atlanta Electricals Pvt. Ltd., Income Tax Officer, Plot No.1503-04 Phase IV, Vs. Ward(1)(1)(1), Anand Vithal Udyognagar, Vadodara. Anand-388121. (Now Circle 1(1)(1), Vadodara. PAN: AABCA6647B (Applicant) (Respondent) Assessee by : Ms Amrin Pathan, AR Revenue by : Shri Prateek Sharma, Sr.DR सुिवाईकीतारीख/Date of Hearing : 05/03/2024 घोरणाकीतारीख/Date of Pronouncement: 15/…

DCIT-15(3)(1), MUMBAI , MUMBAI vs. RELIANCE POWER LTD, MUMBAI

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3424/MUM/2023[2015-16]Status: DisposedITAT Mumbai22 Jan 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR
Section 115Section 115JSection 14Section 143Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3043/Mum/2023&ITA No 3424/M/2023 [A Y: 2015-16] & ITA no 3044/Mum/2023& ITA No 3423/Mum/2023 [ AY 2018-19] The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani knowledge city, Room number 483, fourth Vs. Koparkhairane, floor, Aaykar Bhavan, Mumbai Navi Mumbai 7 400020 (Appellant) (Respondent) PAN No. AAACR2365L The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani…

DCIT-15(3)(1), MUMBAI, MUMBAI vs. RELIANCE POWER LTD, NAVI MUMBAI

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3423/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Jan 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR
Section 115Section 115JSection 14Section 143Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3043/Mum/2023&ITA No 3424/M/2023 [A Y: 2015-16] & ITA no 3044/Mum/2023& ITA No 3423/Mum/2023 [ AY 2018-19] The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani knowledge city, Room number 483, fourth Vs. Koparkhairane, floor, Aaykar Bhavan, Mumbai Navi Mumbai 7 400020 (Appellant) (Respondent) PAN No. AAACR2365L The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani…

RELIANCE POWER LIMITED,MUMBAI SUBURBAN vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 15(3)(1), MUMBAI

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3044/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Jan 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR
Section 115Section 115JSection 14Section 143Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3043/Mum/2023&ITA No 3424/M/2023 [A Y: 2015-16] & ITA no 3044/Mum/2023& ITA No 3423/Mum/2023 [ AY 2018-19] The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani knowledge city, Room number 483, fourth Vs. Koparkhairane, floor, Aaykar Bhavan, Mumbai Navi Mumbai 7 400020 (Appellant) (Respondent) PAN No. AAACR2365L The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani…

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