BSES Rajdhani Power Ltd. v. Pr. CIT

GUJARAT STATE COOPERATIVE COTTON FEDERATION LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD -1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2018-19

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Assessment Year 2018-19 Gujarat State The PCIT, Cooperative Cotton Ahmedabad-1 Federation Ltd., Vs (Respondent) ‘A’ Block, Silver Arc, Behind Town Hall, Ellisbridge, Ahmedabad-380006 PAN: AAAAG0399P (Appellant) Assessee by: Shri Manish J. Shah & Shri Rushin Patel, AR.s Revenue by: Shri Sher Singh, CIT-D.R. Date of hearing : 17-12-2025 Date of pronouncement : 19-02-2026 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 14-…

ALANG STEEL RECYCLING PRIVATE LIMITED,BHAVNAGAR vs. THE PR. CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalalang Steel Recycling The Pr. Cit-1, Private Limited Vs. Ahmedabad – 380 015 Ground Floor, Shop No.G-1 Sukun-1, Bhilwara Circle Bhavnagar – 364 001 [ Pan: Aamca 4837 A ] (Appellant) .. (Respondent) Assessee Represented By : Shri Parimalsinh B. Parmar, Ar Revenue Represented By : Shri R.P. Rastogi, Cit-Dr 08.12.2025 Date Of Hearing Date Of Pronouncement 16.01.2026

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Alang Steel Recycling The Pr. CIT-1, Private Limited Vs. Ahmedabad – 380 015 Ground Floor, Shop No.G-1 Sukun-1, Bhilwara Circle Bhavnagar – 364 001 [ PAN: AAMCA 4837 A ] (Appellant) .. (Respondent) Assessee represented by : Shri Parimalsinh B. Parmar, AR Revenue represented by : Shri R.P. Rastogi, CIT-DR 08.12.2025 Date of Hearing Date of Pronouncement 16.01.2026 O R D E R PER SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the o…

GMM PFAULDER LTD.,AHMEDABAD vs. THE PR.CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.839/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-21 Gmm Pfaulder Ltd. The Pr.Cit बनाम/ 3Rd Floor, B-Jadav Chambers Ahmedabad-1 V/S. Navrangpura H.O. Ahmedabad – 380 015 Ashram Road Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aabcg 0563 A (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate Revenue By : Shri Sher Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 09/09/2025 घोषणा की तारीख /Date Of Pronouncement: 28 /10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Principal Commissioner Of Income-Tax, Ahmedabad-1 [Hereinafter Referred To As “Ld. Pr. Cit” For Short] Dated 07/03/2025 Passed In Exercise Of His Revisionary Jurisdiction Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For Assessment Year (Ay) 2020- 21. 2. The Assessee Has Raised The Following Grounds Of Appeal: Gmm Pfaulder Ltd. Vs. Pcit Asst. Year : 2020-21 2

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “D”,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.839/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-21 GMM Pfaulder Ltd. The Pr.CIT बनाम/ 3rd Floor, B-Jadav Chambers Ahmedabad-1 v/s. Navrangpura H.O. Ahmedabad – 380 015 Ashram Road Ahmedabad – 380 009 "थायी लेखा सं./PAN: AABCG 0563 A (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri S.N. Soparkar, Sr. Advocate Revenue by : Shri Sher Singh, CIT-DR सुनवाई की तारीख/Date o…

MAKSON PHARMACEUTICALS(INDIA) PRIVATE LIMITED,SURENDRANAGAR vs. PR. CIT, AHMEDABAD-3, AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1017/Ahd/2024 (िनधा"रण वष" / Assessment Year : 2018-19) बनाम/ Makson Pharmaceuticals Pr.CIT (India) Private Limited Ahmedabad-3, Vs. Survey No.195, Makson Ahmedabad Compound, Rajkot Highway, Surendranagar, Gujarat 363020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCM2806L (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri M J Ranpura, A.R. ""यथ" क" ओर से/Respondent by : Shri Alpesh Parmar, CIT. DR 13/05/2025 Date of Hearing Date of…

AMNS PORTS VIZAG LIMITED (FORMERLY KNOWN AS ESSAR VIZAG TERMINALS LIMITED),SURAT vs. PR. COMMISSIONER OF INCOME TAX, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2018-19 AMNS Ports Vizag The PCIT, Terminals Ltd. Ahmedabad-1 (Formerly Known as Essar Vs (Respondent) Vizag Terminal Ltd.) Ahmedabad PAN: AADCE4272C (Appellant) Assessee by: Shri Ronak Doshi, A.R. Revenue by: Shri Prathvi Raj Meena, CIT-D.R. Date of hearing : 12-12-2024 Date of pronouncement : 20-12-2024 आदेश आदेश/ORDER आदेश आदेश PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- The present appeal has been filed by the assessee against order passe…