Ltd. v. ACIT Circle 8 Ahmedabad

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judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2019 to 2021.

Judgments citing Ltd. v. ACIT Circle 8 Ahmedabad

M/S. Bayer Vapi Private Limited (Formerly Known As Bilag Industries Pvt.Ltd.), Vapi vs. Deputy Commissioner of Income Tax, Vapi Circle, Vapi

In the result, the appeal of the assessee is allowed

ITA 219/SRT/2018[2012-03]Status: DisposedITAT Surat22 Jun 2021AY 2012-03

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.219/Srt/2018 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) M/S.Bayer Vapi Private Limited The Deputy Commissioner Of V (Formerly Known As Bilag Industries Pvt. Income Tax, Vapi Circle, Vapi. S. Ltd.,), 306/3, Iind Phase, Gidc, Vapi – 396 195. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcb 2100 L (Assessee) (Respondent) Assessee By : Shri Gopala Krishnan - Ca Respondent By : Shri S.T.Bidari-Cit(Dr) & Ms.Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 09/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 28/06/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Assessee Pertaining To A.Y.2012-13 Is Directed Against The Order Passed By The Ld.Commissioner Of Income Tax(Appeals), Valsad Dated 29.01.2018 Which In Turn Arises Out Of Assessment Order Passed By The Ld.Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As ‘The Act’] Dated 29.03.2016. 2. Grievances Raised By The Assessee Are As Follows: “01. The Order Of Assessment Is Contrary To The Facts & Prejudicial To The Assessee. 02. On Appreciation Of The Facts & Circumstances Of The Case & Law, The Additions Made By The Learned Assessing Officer & Confirmed By The Learned Commissioner Of Income Tax (Appeals) Are Contrary To Law & Based On Erroneous Understanding Of The Facts. 03. On Appreciation Of The Facts & Circumstances Of The Case & Law The Learned Commissioner Of Income Tax (Appeals) Has Erred In Confirming

For Appellant: Shri Gopala Krishnan - CAFor Respondent: Shri S.T.Bidari-CIT(DR) & Ms.Anupama Singla – Sr.DR

Section 143(3)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.219/SRT/2018 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) M/s.Bayer Vapi Private Limited The Deputy Commissioner of V (Formerly Known as Bilag Industries Pvt. Income Tax, Vapi Circle, Vapi. s. Ltd.,), 306/3, IInd Phase, GIDC, Vapi – 396 195. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCB 2100 L (Assessee) (Respondent) Assessee by : Shri Gopala Krishnan - CA Respondent by : Shri S.T.Bidari-CIT(DR) & Ms.Anupama Singla – Sr.DR सुनवाईक"तार"ख/ Date of Hearing : 09/06/2021 घोषणाक"…

Goldmohur Design and Apparel Park Ltd., Mumbai vs. Pr. Comm. of Income Tax - 7, Mumbai

ITA 3971/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jul 2020AY 2012-13

Bench: Shri S.Rifaur Rahman & Shri Ravish Soodgoldmohar Design & Pr. Cit-7 R. No. 628, 6Th Floor, Apparel Park Ltd. 145, Goldmohar Mill, Aayakar Bhavan, M.K. Road, Vs. Dada Saheb Phalke Road, Mumbai – 400 020 Dadar (E), Mumbai- 400 014 Pan – Aadcg1613M (Appellant) (Respondent)

For Appellant: Shri Vipul JoshiFor Respondent: Shri. T. Kipgen &

Section 143Section 143(2)Section 143(3)Section 263

…Goldmohar Desine and Apparel Park Ltd. Vs. Pr. CIT-7 1 ITA No.3971/Mum/2017 A.Y 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before Shri S.Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member Goldmohar Design and Pr. CIT-7 R. No. 628, 6th Floor, Apparel Park Ltd. 145, Goldmohar Mill, Aayakar Bhavan, M.K. Road, Vs. Dada Saheb Phalke Road, Mumbai – 400 020 Dadar (E), Mumbai- 400 014 PAN – AADCG1613M (Appellant) (Respondent) Appellant by: Shri Vipul Joshi, Ms. Dinkle Hariya & Shri Divyesh Fataria, A.Rs Respondent by: Shri. T. Kipgen & Shri Rajesh Kumar Mishra, D.Rs Date of He…

M/S. Bayer Vapi Private Ltd. (Formerly Known As Bilag Industries P. Ltd.), Vapi vs. The Asstt. Commissioner of Income Tax, Vapi Circle, Vapi

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

ITA 1769/AHD/2016[2011-12]Status: DisposedITAT Surat24 Oct 2019AY 2011-12

Bench: Shri Amarjit Singh & Shri O.P. Meena, Accoutant Member आ.अ.सं/.I.T.A No’S.2886/Ahd/2010, 794/Ahd/2014 & 1769/Ahd/2016 िनधा"रण वष"/Assessment Years:2006-07, 2009-10 & 2011-12 बनाम M/S. Bilag Industries Pvt. Ltd. , Addl. Cit Range- ( Now Known As M/S. Bayer Vapi Vs. Vapi, Range Vapi Private Limited) 306/3,Phase-Ii Shivam Commercial Complex Gidc-1, Vapi Gujarat National Highway No 8 Vapi Pan: Aabcb 2100 L अपीलाथ" Appellant ""यथ"/Respondent Shri A. Gopalakrishnan Aiyer - Ca िनधा"रती क" ओर से /Assessee By Shri O. P. Singh Cit (D.R.) राज"व क" ओर से /Revenue By 26.09.2019 सुनवाई क" तारीख/ Date Of Hearing: 24.10.2019 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Three Appeals For The Assessment Year 2006-07, 2009-10 & 2011-12 By The Assessee Are Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C Dated 28.07.2010 & Dated 15.01.2014 Respectively Under The Income-Tax Act,1961 ['The Act' For Short] On The Direction Of Drp By The Addl. Cit Range-Vapi Range Vapi (Herein After Referred As The Ao) & The Appeal For The Assessment Year 2011-12 By The Assessee Is Directed Against The Order Of Ld. Cit (A) Dated 29.04.2016. Since The Common Issues Are Involved In These Appeals Therefore, These Were Heard Together & Consolidated Order Is Being Passed As Under: It(Tp)A No.2886/Ahd/2010/A.Y. 2006-07/ By The Assessee: 2. Ground Nos.1 Is General In Nature & Do Not Require Adjudication.

For Appellant: 2. Ground Nos.1 is general in nature and do not require adjudication

Section 143(3)

…1 Bilag Industries Pvt. Ltd. Now Bayer Vapi Pvt. Ltd. v. Addl. CIT – R- Vapi I.T.A.No.2886/AHD/2010 & 794/AHD/2014 & 1769/AHD/2016/A.Y. 2006-07 , 2009-10 & 2011-2 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER & SHRI O.P. MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No’s.2886/AHD/2010, 794/AHD/2014 and 1769/AHD/2016 िनधा"रण वष"/Assessment Years:2006-07, 2009-10 and 2011-12 बनाम M/s. Bilag Industries Pvt. Ltd. , Addl. CIT Range- ( Now known as M/s. Bayer Vapi Vs. Vapi, Range Vapi Private Limited) 306/3,Phase-II Shivam Commercial Com…

M/S. Bayer Vapi Pvt. Ltd., (Formerly Known As Bilag Industries Pvt.Ltd., Vapi vs. The Addl.CIT., Vapi Range, Vapi

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

ITA 2912/AHD/2015[2010-11]Status: DisposedITAT Surat24 Oct 2019AY 2010-11

Bench: Shri Amarjit Singh & Shri O.P. Meena, Accoutant Member आ.अ.सं/.I.T.A No.2912/Ahd/2015 िनधा"रण वष"/Assessment Year:2010-11 बनाम M/S. Bayer Vapi Private Limited) Addl. Cit Range- (Formerly M/S. Bilag Industries Vs. Vapi, Range Vapi Pvt. Ltd.), 306/3,Phase-Ii, Shivam Commercial Complex Gidc-1, Vapi Gujarat. National Highway No 8 Vapi Pan: Aabcb 2100 L अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 40ASection 40A(2)(b)

…Bayer Vapi Pvt. Ltd. Formerly Bilag Industries v. Addl. CIT – R- Vapi/I.T.A.No.2912/AHD/2015/A.Y. 10-11 1 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER & SHRI O.P. MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.2912/AHD/2015 िनधा"रण वष"/Assessment Year:2010-11 बनाम M/s. Bayer Vapi Private Limited) Addl. CIT Range- (formerly M/s. Bilag Industries Vs. Vapi, Range Vapi Pvt. Ltd.), 306/3,Phase-II, Shivam Commercial Complex GIDC-1, Vapi Gujarat. National Highway No 8 Vapi PAN: AABCB 2100 L अपीलाथ" Appellant ""यथ"/Respondent Shri A.…