Awadhesh Pratap Singh Adbul Rehman & Bros. v. CIT

Sun Pharmaceutical Industries, Mumbai vs. JCIT 20(3), Mumbai

In the result appeal of the Revenue is hereby dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘डी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. AY Appellant Respondent Sun Pharma Laboratories JCIT, 20(3), Mumbai Ltd., (Erstwhile M/s. Sun Pharmaceuticals Industries), Present Jurisdiction 3507/Mum/2016 2011-12 Acme Plaza Andheri-Kurla Road, Andheri (East), JCIT, 25(1), Mumbai Mumbai-400 059 PAN: AATFS 9584 Q M/s. Sun Pharmaceutical 4096/Mum/2016 2011-12 The ACIT, 25(1), Mumbai Industries, Mumbai PAN: AATFS 9584 Q M/s. Sun Pharmaceutical ACIT, 25(1), Mumbai…

Shivam Water Treaters Pvt. Ltd., Ahmedabad vs. The Dy. CIT, Circle-8, Ahmedabad

In the result appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

…viding the confirmation of the suppliers and supporting bills and voucher with respect to closing stock. In holding so we draw support and guidance from the judgment of Hon’ble Allahabad High Court in case of Awadhesh Pratap Singh Adbul Rehman & Bros v/s. CIT 201 ITR 404(All) which reads as; “It is difficult to catalogue the various types of defects in the account books of an assessee which may render rejection of account books on the ground that the accounts are not complete or correct from which the correct profit cannot be deduced. Whether presence or absence of stock register is material or not, would depend…

Shivam Water Treaters Pvt. Ltd., Ahmedabad vs. The Dy. CIT, Circle-4(1)(1), Ahmedabad

In the result appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

…viding the confirmation of the suppliers and supporting bills and voucher with respect to closing stock. In holding so we draw support and guidance from the judgment of Hon’ble Allahabad High Court in case of Awadhesh Pratap Singh Adbul Rehman & Bros v/s. CIT 201 ITR 404(All) which reads as; “It is difficult to catalogue the various types of defects in the account books of an assessee which may render rejection of account books on the ground that the accounts are not complete or correct from which the correct profit cannot be deduced. Whether presence or absence of stock register is material or not, would depend…

The DCIT, Circle-8, Ahmedabad vs. Shivam Water Treaters Pvt. Ltd., Ahmedabad

In the result appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

…viding the confirmation of the suppliers and supporting bills and voucher with respect to closing stock. In holding so we draw support and guidance from the judgment of Hon’ble Allahabad High Court in case of Awadhesh Pratap Singh Adbul Rehman & Bros v/s. CIT 201 ITR 404(All) which reads as; “It is difficult to catalogue the various types of defects in the account books of an assessee which may render rejection of account books on the ground that the accounts are not complete or correct from which the correct profit cannot be deduced. Whether presence or absence of stock register is material or not, would depend…

Shivam Water Treaters Pvt. Ltd., Ahmedabad vs. The ACIT, (OSD), Circle-8, Ahmedabad

In the result appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

…viding the confirmation of the suppliers and supporting bills and voucher with respect to closing stock. In holding so we draw support and guidance from the judgment of Hon’ble Allahabad High Court in case of Awadhesh Pratap Singh Adbul Rehman & Bros v/s. CIT 201 ITR 404(All) which reads as; “It is difficult to catalogue the various types of defects in the account books of an assessee which may render rejection of account books on the ground that the accounts are not complete or correct from which the correct profit cannot be deduced. Whether presence or absence of stock register is material or not, would depend…

Shree Rama Multi-Tech Ltd., Ahmedabad vs. The ACIT(OSD), Circle-8, Ahmedabad

In the result the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

…आयकर अपील"य अ"धकरण, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 217/Ahd/2014 2006-07 Shree Rama Multi –Tech ACIT(OSD), Ltd. 603, Shikhar Circle-8, Building, Navrangpura, Ahmedabad Ahmedabad-380009 PAN No. AAJ CS1 563 N 2. 1510/Ahd/2009 2003-04 Shree Rama Multi-Tech. ITO Ltd. Ram Nivas No.1, Ward-8(4), Khanpur, Ahmedabad Ahmedabad PAN No. AAJ CS1 563 N 3. 1511/Ahd/2009 2004-05 Shree Rama Multi-Tech. DCIT(OSD),…

The ACIT, (OSD) Circle-8, Ahmedabad vs. M/S. Shree Rama Multi-Tech Ltd., Ahmedabad

In the result the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

…आयकर अपील"य अ"धकरण, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 217/Ahd/2014 2006-07 Shree Rama Multi –Tech ACIT(OSD), Ltd. 603, Shikhar Circle-8, Building, Navrangpura, Ahmedabad Ahmedabad-380009 PAN No. AAJ CS1 563 N 2. 1510/Ahd/2009 2003-04 Shree Rama Multi-Tech. ITO Ltd. Ram Nivas No.1, Ward-8(4), Khanpur, Ahmedabad Ahmedabad PAN No. AAJ CS1 563 N 3. 1511/Ahd/2009 2004-05 Shree Rama Multi-Tech. DCIT(OSD),…

Shree Rama Multi-Tech Ltd., Ahmedabad vs. The Dy.CIT(OSD)Circle-8, Ahmedabad

In the result the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

…आयकर अपील"य अ"धकरण, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 217/Ahd/2014 2006-07 Shree Rama Multi –Tech ACIT(OSD), Ltd. 603, Shikhar Circle-8, Building, Navrangpura, Ahmedabad Ahmedabad-380009 PAN No. AAJ CS1 563 N 2. 1510/Ahd/2009 2003-04 Shree Rama Multi-Tech. ITO Ltd. Ram Nivas No.1, Ward-8(4), Khanpur, Ahmedabad Ahmedabad PAN No. AAJ CS1 563 N 3. 1511/Ahd/2009 2004-05 Shree Rama Multi-Tech. DCIT(OSD),…

Shree Rama Multi-Tech Ltd., Ahmedabad vs. The Income Tax Officer, Ward-8(4), Ahmedabad

In the result the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

…आयकर अपील"य अ"धकरण, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 217/Ahd/2014 2006-07 Shree Rama Multi –Tech ACIT(OSD), Ltd. 603, Shikhar Circle-8, Building, Navrangpura, Ahmedabad Ahmedabad-380009 PAN No. AAJ CS1 563 N 2. 1510/Ahd/2009 2003-04 Shree Rama Multi-Tech. ITO Ltd. Ram Nivas No.1, Ward-8(4), Khanpur, Ahmedabad Ahmedabad PAN No. AAJ CS1 563 N 3. 1511/Ahd/2009 2004-05 Shree Rama Multi-Tech. DCIT(OSD),…

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Asian Granito India Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’ BENCH, AHMEDABAD BEFORE, SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.1517/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-13 & आयकर अपील सं./ITA No. 2451/AHD/2016 "नधा"रण वष"/Asstt. Year: 2013-14 D.C.I.T. Asian Grantio India Ltd. Cir.1(1)(1), Vs. 22-Dev Arc, Ahmedabad Opp. Iskon Temple, S.G. Highway, Ahmedabad PAN: AAFCA2340H (Applicant) (Respondent) Revenue by : Shri O.P. Sharma, C.I.T.DR Assessee by : Shri Ankit Talsania, A.R सुनवाई क" तार"ख/Date of Hearing : 01/08/2019 घोषणा क" तार"ख /…

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Asian Granito India Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’ BENCH, AHMEDABAD BEFORE, SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.1517/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-13 & आयकर अपील सं./ITA No. 2451/AHD/2016 "नधा"रण वष"/Asstt. Year: 2013-14 D.C.I.T. Asian Grantio India Ltd. Cir.1(1)(1), Vs. 22-Dev Arc, Ahmedabad Opp. Iskon Temple, S.G. Highway, Ahmedabad PAN: AAFCA2340H (Applicant) (Respondent) Revenue by : Shri O.P. Sharma, C.I.T.DR Assessee by : Shri Ankit Talsania, A.R सुनवाई क" तार"ख/Date of Hearing : 01/08/2019 घोषणा क" तार"ख /…