CIT v. Ashok J. Patel

VIRBALA KIRITKUMAR PATEL,VADODARA vs. THE DY.CIT, CIRCLE-5 PRESENT JURISDICTION CIRCLE-2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1213/Ahd/2024 (Assessment Year: 2009-10) Virbala Kiritkumar Patel, Vs. Deputy Commissioner of 44, Meghdoot Society, Karelibaug Income Tax, Vadodara-390018 Circle-5, Baroda (Present Jurisdiction Circle2(1)(1), Vadodara) [PAN No.ADFPP0275Q] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah, A.R. Respondent by: Shri B. P. Srivastava, Sr. DR 18.06.2025 Date of Hearing Date of Pronouncement 23.06.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This ap…

VARUN SATYAPAL SINGHAL,VADODARA vs. THE INCOMETAX OFFICER, WARD-1(2)(3( NOW THE DCIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the assessee is allowed

Bench: Us, At The Outset, Ld. Counsel For The Assessee Submitted That He Shall Not Be Pressing For Ground Nos. 3, 4 & 5 Of His

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 Varun Satyapal Singhal Income Tax Officer, 376-GIDC, Ward-1(2)(3), GIDC Makarpura, Vs Vadodara, Now Baroda, Gujarat- DCIT, 390010 Circle-1(1)(1), Vadodara PAN: AXZPS9257P (Appellant) (Respondent) Assessee Represented: Shri Parimalsinh B. Parmar, A.R. Revenue Represented: Ms. Saumya Pandey Jain, Sr.D.R. Date of hearing : 13-03-2024 Date of pronouncement : 10-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an…

APEX HEALTH CARE LIMITED,ANKLESHWAR vs. THE ACIT, CIRCLE-2, BHARUCH PRESENT JURIDICTION THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, the appeal filed by the assessee is partly allowed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2015-16 Apex Health Care Ltd. The ACIT, Circle-2, Plot No. 4710, Vs Bharuch GIDC Industrial Estate, Present Jurisdiction Ankleshwar, Gujarat The DCIT, Central Circle-2, PAN: AAGCA2182A Vadodara (Appellant) (Respondent) Assessee Represented: Ms. Urvashi Sodhan, A.R. Revenue Represented: Smt. Trupti Patel, Sr.D.R. Date of hearing : 04-03-2024 Date of pronouncement : 05-04-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal…

KANSARA POPATLAL TRIBHUVAN METAL PVT. LTD.,,AHMEDABAD vs. THE PR. CIT-2,, AHMEDABAD

In the result, ground number 9 of the assessee’s appeal is allowed

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Kansara Popatlal Principal Tribhuvan Metal Pvt. Ltd. Commissioner of 7/A, Kamal Nayan Vs Income Tax-2, 1st Floor, Navjivan Apartment, Opp. Next, Sardar Patel Nagar, Trust Building, Navrangpura, Off Ashram Road, PAN: AABCK2339N Ahmedabad (Appellant) (Respondent) Assessee by: Shri Manish J. Shah, A.R. & Shri Jimi Patel, A.R. Revenue by: Shri Purshottam Kumar, Sr. D.R. Date of hearing : 10-05-2022 Date of pronouncement : 22-07-2022 आदेश/ORD…

M/S. NEPTUNE ASSOCIATES,,VADODARA vs. THE DCIT, CIRCLE-1(2),, VADODARA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं./I.T.A. No. 2907/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2907/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) M/s. Neptune Associates The Deputy बनाम/ 22/23, Rokadnath Commissioner of Vs. Society, Race Course Income Tax Circle (South), Vadodara Circle 1(2), - 390007 Aayakar bhavan, Race Course, Vadodara – 390 007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAN5530F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Milind Mehta, A.R. अपीलाथ" ओर…

THE ITO, WARD-2(1)(1),, BARODA vs. MARKET CREATORS LTD.,, VADODARA

In the result, this appeal is partly allowed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 41/AHD/2017 & C.O. No. 29/Ahd/2017 (Assessment Year: 2012-13 ) Income Tax Officer, Ward- V/S Market Creators Ltd. 2 (1)(1), Baroda “Creative Castle”, 70 Sampatrao Colony, Productivity Road, Vadodara V/S Market Creators Ltd. “Creative Castle”, 70 Income Tax Officer, Ward- Sampatrao Colony, 2 (1)(1), Baroda Productivity Road, Vadodara (Appellant) (Respondent) ITA. No: 3545/AHD/2016 (Assessment Year: 2012-13 ) Market Creators Ltd. V/S Income Tax Offi…

ROTOMAG MOTORS & CONTROLS PVT. LTD.,,ANAND vs. THE DEPUTY COMMISSIONER OF INCOME TAX, ANAND CIRCLE,, ANAND

In the result, the appeal is allowed in the terms indicated above

…ITA No.: 184/Ahd/17 Assessment year: 2012-13 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] ITA No.: 184/Ahd/17 Assessment year: 2012-13 Rotomag Motors & Controls Pvt Ltd ……………...………..Appellant C-1/5, Vitthal Udyognagar, GIDC Estate Vitthal Udyognagar, Anand 388 121 [PAN:AAACR 9061 K] Vs. Deputy Commissioner of Income Tax Anand Circle, Anand ……………..…..........Respondent Appearances by Shailesh Shah, for the appellant Lalit P Jain for the respondent Date of concluding the hearing : December 6, 2018 Date of pr…

ITO, WARD-2(1)(3),, AHMEDABAD vs. HEMATO ONCOLOGY CLINIC (AHMEDABAD)P.LTD.,, AHMEDABAD

In the result, the appeal is dismissed

…ITA No. 3411/Ahd/2015 ITO Vs. Hemato Oncology Clinic Assessment year: 2012-13 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Mahavir Prasad JM] Assessment Year: 2012-13 Income Tax Officer ............…………......Appellant Ward 2(1)(3), Ahmedabad Vs. Hemato Oncology Clinic (Ahmedabad) Pvt Ltd ...........................Respondent Vdanta, Nr. Samved Hospital, Commerce College Road, Navrangpura, Ahmedabad [PAN : AABCH 4932 Q] Appearances by: Mudit Nagpal for the Appellant SN Divetia for the Respondent Date of concluding the hearing : 25.01.2018 Date of…

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT GAS FINANCIAL SERVICES LTD.,, AHMEDABAD

In the result, appeal is dismissed

Bench: Shri Rajpal Yadav & Shri N.K. Billaiyaassessment Year: 2012-13 Dy. Commissioner Of Income Tax, Vs. Gujarat Gas Financial Services Ltd., Gandhinagar Circle, 2, Shantisadan Society, Gandhinagar. Near Parimal Garden, Ellisbridge, Ahmedabad. [Pan – Aaacg 5584 E] (Appellant) (Respondent) Appellant By : Shri O.P. Pathak, Joint Cit Respondent By : Shri S.N. Soparkar With Parin Shah Date Of Hearing : 27.11.2017 Date Of Pronouncement : 18.12.2017 O R D E R Per N.K. Billaiyathis Appeal By The Revenue Is Preferred Against The Order Of Cit(A)-2, Ahmedabad Dated 30.06.2015 Pertaining To Assessment Year 2012-13. 2. The Only Grievance Of The Revenue Is That The Cit(A) Erred In Deleting The Addition Of Rs.32,86,103/- Made By The Assessing Officer On Account Of Disallowance Under Section 40A(2)(A) Read With Section 40A(2)(B) Of The Income Tax Act, 1961 (‘The Act’ Hereinafter) In Respect Of The Service Charges Paid To Gujarat Gas Company Limited.

…ITA No.2623/Ahd/2015 A.Y. 2012-13 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2012-13 Dy. Commissioner of Income Tax, vs. Gujarat Gas Financial Services Ltd., Gandhinagar Circle, 2, Shantisadan Society, Gandhinagar. Near Parimal Garden, Ellisbridge, Ahmedabad. [PAN – AAACG 5584 E] (Appellant) (Respondent) Appellant by : Shri O.P. Pathak, Joint CIT Respondent by : Shri S.N. Soparkar with Parin Shah Date of hearing : 27.11.2017 Date of pronouncement : 18.12.2017 O R D E R PE…