AIA Engineering v. Additional CIT

DCIT, Circle 1(1)(1), Ahmedabad vs. Aia Engineering Ltd, Ahmedabad

In the result, the appeal of the Revenue is dismissed, whereas, the

Bench: Shri Sanjay Garg & Annapurna Gupta1. आयकर अपील सं/Ita No.565/Ahd/2025 – Asst.Year 2014-15 2. आयकर अपील सं/Ita No.351/Ahd/2025 – Asst. Year 2014-15 1. The Dcit Circle-1(1)(1) Ahmedabad – 380 015 बनाम / V/S. 2. Aia Engineering Ltd. 115, Gvmm Estate Odhav Road, Odhav Ahmedabad - 382 415 1. Aia Engineering Ltd. 115, Gvmm Estate Odhav Road, Odhav Ahmedabad – 382 415 2. The Dcit Circle-1(1)(1) Ahmedabad स्थायी लेखा सं./Pan: Aabca 2777 J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Assessee By : Shri Tushar Hemani, Sr. Advocate Revenue By : Shri Alpesh Parmar, Cit-Dr सुनवाई की तारीख /Date Of Hearing : 29/07/2025 घोषणा की तारीख / Date Of Pronouncement: 01/10/2025 आदेश/Order Per Sanjay Garg: The Captioned Are Cross-Appeals, One By The Assessee & The Other By The Revenue Preferred Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)'] Dated 13/01/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As 'The Act') For The Assessment Year (Ay) 2014-2015. Both The Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. First, We Take Up Revenue'S Appeal In Ita No.565/Ahd/2025 For Ay 2014-15 For Adjudication.

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ "ए", अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL " A " BENCH, AHMEDABAD श्री संजय गर्ग, न्यायिक सदस्य एवं अन्नपूर्ण गुप्ता, लेखा सदस्य के समक्ष । Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member 1. आयकर अपील सं/ITA No.565/Ahd/2025 – Asst.Year 2014-15 2. आयकर अपील सं/ITA No.351/Ahd/2025 – Asst. Year 2014-15 1. The DCIT Circle-1(1)(1) Ahmedabad – 380 015 बनाम / v/s. 2. AIA Engineering Ltd. 115, GVMM Estate Odhav Road, Odhav Ahmedabad - 382 415 1. AIA Engineering Ltd. 115, GVMM Estate Odhav Road, Odhav Ahmedabad – 382 415 2. The DCIT Circle-1(1…

Aia Engineering Ltd., Ahmedabad vs. The Dy.CIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal of the Revenue is dismissed, whereas, the

Bench: Shri Sanjay Garg & Annapurna Gupta1. आयकर अपील सं/Ita No.565/Ahd/2025 – Asst.Year 2014-15 2. आयकर अपील सं/Ita No.351/Ahd/2025 – Asst. Year 2014-15 1. The Dcit Circle-1(1)(1) Ahmedabad – 380 015 बनाम / V/S. 2. Aia Engineering Ltd. 115, Gvmm Estate Odhav Road, Odhav Ahmedabad - 382 415 स्थायी लेखा सं./Pan: Aabca 2777 J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Assessee By: Shri Tushar Hemani, Sr. Advocate Revenue By : Shri Alpesh Parmar, Cit-Dr सुनवाई की तारीख /Date Of Hearing : 29/07/2025 घोषणा की तारीख / Date Of Pronouncement: 01/10/2025 आदेश/Order Per Sanjay Garg: The Captioned Are Cross-Appeals, One By The Assessee & The Other By The Revenue Preferred Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)'] Dated 13/01/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As 'The Act') For The Assessment Year (Ay) 2014-2015. Both The Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. First, We Take Up Revenue'S Appeal In Ita No.565/Ahd/2025 For Ay 2014-15 For Adjudication.

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ "ए", अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD श्री संजय गर्ग, न्यायिक सदस्य एवं अन्नपूर्ण गुप्ता, लेखा सदस्य के समक्ष । Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member 1. आयकर अपील सं/ITA No.565/Ahd/2025 – Asst.Year 2014-15 2. आयकर अपील सं/ITA No.351/Ahd/2025 – Asst. Year 2014-15 1. The DCIT Circle-1(1)(1) Ahmedabad – 380 015 बनाम / v/s. 2. AIA Engineering Ltd. 115, GVMM Estate Odhav Road, Odhav Ahmedabad - 382 415 स्थायी लेखा सं./PAN: AABCA 2777 J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Assessee by: Shri T…

The DCIT, Circle-1, Ahmedabad vs. Aia Engineering Ltd., Ahmedabad

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Sl. ITA No. Appellant Respondent A.Y. No. 1 1766/Ahd/2012 Dy. CIT, AIA 2008-09 Circle-1, Ah’d Engineering Ltd. Ah’d 2 2342/Ahd/2015 Dy. CIT, AIA 2009-10 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 3 2343/Ahd/2015 Dy. CIT, AIA 2010-11 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 4 1112/Ahd/2017 Dy. CIT, AIA 2011-12 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 5 1835/Ahd/2017 Dy. CIT, AIA 2012-13 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 6 2805/Ahd/2017 Dy. CIT,…

Aia Engineering Ltd., Ahmedabad vs. The Dy.CIT., Circle-1, Ahmedabad

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Sl. ITA No. Appellant Respondent A.Y. No. 1 1766/Ahd/2012 Dy. CIT, AIA 2008-09 Circle-1, Ah’d Engineering Ltd. Ah’d 2 2342/Ahd/2015 Dy. CIT, AIA 2009-10 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 3 2343/Ahd/2015 Dy. CIT, AIA 2010-11 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 4 1112/Ahd/2017 Dy. CIT, AIA 2011-12 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 5 1835/Ahd/2017 Dy. CIT, AIA 2012-13 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 6 2805/Ahd/2017 Dy. CIT,…