SHRI RAM KRUPA MEDICARE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: 2021-22

u/s. 154 of the Act vide order dated 13.11.2020 raising demand of Rs.3,26,770/- on account of short deduction of TDS and interest thereon. 3. Aggrieved with the rectification

THE DY.CIT, CENTRAL CIRCLE-2(1), AHMEDABAD vs. M/S. ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS M/S. CADILA HEALTHCARE LTD.), AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: DR. BRR KUMAR (Vice President), SHRI SIDDHATHA NAUTIYAL (Judicial Member)

rectification order u/s. 154 of the Act dated 05/07/2017 requesting credit of Rs. 75,04,960/- paid by ZAHL (subsidiary) company of assessee. The Ld. CIT(A) allowed the appeal of the assessee for eligibility of assessee for refund on excess tax paid on dividend computed as per section 1150(1A) of the Act. 2.2 In view of above

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

Rectification application by Assessee to correct error in OGE 32-33 1. TDS is short granted. 2. Interest u/s 234C will be revised. 3. Interest u/s 244A not granted 154

JANKI WIND FARM DEVELOPERS PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

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

u/s 143(1) and intimation was\nissued accordingly. Thereafter, the assessee filed a rectification application\nunder section 154 on 17.11.2021 pointing out two mistakes apparent from\nrecord:\ni. That TDS

POWER AND INSTRUMENTATION (GUJARAT) LIMITED,AHMEDABAD vs. CIRCLE 3(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1212/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Power & Instrumentation The Acit बनाम/ (Gujarat) Ltd. Circle-3(3)(1) V/S. 12, Sunshin Industrial Estate Ahmedabad – 390 014 Rakhial, Ahmedabad – 380 023 "थायी लेखा सं./Pan: Aaccp 4292 Q (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 26/11/2024 घोषणा की तारीख /Date Of Pronouncement: 06/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Dated 07/05/2024 Passed By The Commissioner Of Income Tax (Appeals) [Hereinafter Referred To As "Cit(A)"] Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"], Upholding The Order Of Rectification Dated 23-11-2021 Under Section 154 Of The Act For The Assessment Year (Ay) 2018-19 Passed By The Assistant Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad [Hereinafter Referred To As "Ao"].

rectification u/s 154. The AO, on scrutiny, gave credit of TDS and passed order u/s 154 r.w.s. 143(1) of the Act. 3. The assessee

I- SERVE SYSTEM PVT. LTD.,,GANDHINAGAR vs. DY. COMMISSIONER OF INCOME TAX, GANDHINAGAR CIRCLE,, GANDHINAGAR

In the result, the appeal of the assessee is allowed

Bench: Shri P. M. Jagtap & Ms. Suchitra Kamble

rectification application u/s 154 to CIT(A) against above order dated 25.07.2014 on account of factual mistakes apparent from record. In consequence thereof, CIT(A) passed order u/s 154 of the Act on 17.10.2014. The assessee was aggrieved by the order dated 24.07.2014 vide which the penalty was confirmed and intended to file the appeal against the above order

MARKAND INDUPRASAD BHATT,AHMEDABAD vs. THE DCIT CPC, BANGALORE

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

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 501/Ahd/2020 िनधा"रण वष"/Asstt. Year:2018-2019 Markand Induprasad Bhatt, D.C.I.T., 2, Panchsheel Enclave, Vs. Cpc, Nr. Sundarvan, Bangalore. Satellite Road, Ahmedabad.

TDS u/s 192 of the Act on each and every payment of salary made to employee whereas gross salary could be more or less than the amount of salary as representing in the form 16/26AS. The Ld. CIT- A was also of the view that the assessee had an opportunity to revise his return of income u/s

DHARTI FOUNDATION,SABARKANTHA vs. THE DY.DIT, CPC PRESENT JURIS. THE ITO, EXEMPTION, PALANPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Ms Suchitra Kambleआयकर अपील सं./Ita No. 2250/Ahd/2025 िनधा"रण वष"/Asstt. Year: 2022-2023 Dharti Foundation, The Deputy Director Of बनामVs. B/H Kheti Bank, Income Tax, Cpc Chhapariya Char Rasta, Present Jurisdiction, Himatnagar-383001, The Income Tax Officer, Sabarkantha. (Exemption), Palanpur.

TDS of Rs.26,697/-. Subsequently, the assessee filed rectification on 01.05.2023 and in response, CPC passed rectification order u/s 154

AHMEDABAD STRIPS PRIVATE LIMITED,AHMEDABAD vs. THE DY.CIT, TDS CIRCLE, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kambleassessment Year 2012-13

TDS, Circle, Ahmedabad dated 27/03/2019 needs to be rectified. I.T.A No. 2211/Ahd/2025 Ahmedabad Strips Pvt. Ltd., A.Y. 2012-13 03. That the Appellant Company has paid all the Taxes and liabilities of TDS/TCS for the year under consideration. However, the order passed u/s 2026C(6A) r.w.s. 206C (7) of the Act without appreciating the facts on records is erroneous

BADRINATH SHREENIVAS,BANGALORE, KARNATAKA vs. THE INCOME TAX OFFICER, WARD-1(2)(3), VADODARA

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1055/Ahd/2024 िनधा"रण वष" /Assessment Year : 2011-12 Badrinath Shreenivas The Ito बनाम/ 605/A, 80 Feet Double Road Ward-1(2)(3) V/S. Rmv Club Vadodara – 390 015 Rmv Extension Ii Stage S.O. Bangalore North, Bangalore 15-Karnataka, 91-India Karnataka – 560 094 (Karnataka) "थायी लेखा सं./Pan: Adpps 0435 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Veeresh Budati, Ar Revenue By : Shri Nitin Vishnu Kulkarni, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 11/12/2024 घोषणा की तारीख /Date Of Pronouncement: 13/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

154 of the Act, which led to partial rectification, granting 30% standard deduction u/s 24(a) of the Act for rent income and credit for TDS

SHRI JITENDRA P. SHAH,AHMEDABAD vs. THE DCIT, CPC, BANGLORE

In the result, the appeal of the assessee is allowed

TDS credit of " 12,05,147/- in respect of professional fees received during the year. The assessee has been consistently following cash basis of accounting as per section 145 of the Act, since inception. As per the rectification order passed u/s 154

TORRENT SOLARGEN LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(2), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 90/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2016-17) िनधा"रण वष" िनधा"रण वष" Torrent Solargen Limited Dcit बनाम बनाम/ बनाम बनाम “Samanvay”, 600, Circle- 4(1)(2), Vs. Tapovan, Amabawadi, Ahmedabad Ahmedabad, Gujarat, 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadct0483G (Appellant) .. (Respondent) Shri Vartik Chokshi, Advocate अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Prasad Rao Waghe Annasaheb, Sr. Dr 27/08/2024 Date Of Hearing Date Of Pronouncement 30/08/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee (Tsl) Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 08.09.2022 For The Assessment Year 2016- 17. 2. There Was A Delay Of 95 Days In Filing Of This Appeal. The Assessee Has Filed An Affidavit Explaining The Reason For Delay. It

rectification application was also filed by M/s. Torrent Power Ltd. in this regard, which was rejected by the AO of TPL vide order u/s. 154 of the Act dated 25.03.2019. It was only pursuant to that order dated 25.03.2019, the AO of the assessee had passed order under Section 154 of the Act dated 29.05.2019 allowing refund in the case

DHIRAJLAL SAVAILAL SHAH,AHMEDABAD vs. THE AO,CPC, BANGALORE PRESENT JURIDICTION THE ITO, WARD-5(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Final Hearing Of Appeal.”

TDS on property for Rs. 1,42,500/- and therefore the 3 I.T.A No. 274/Ahd/2023 A.Y. 2017-18 Page No. Dhirajlal Savailal Shah vs. ITO assessee filed rectification against the same. However, the same was not accepted by the Revenue. 4. Being aggrieved by the rectification order u/s. 154

DCIT(EXEMPTIONS), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. DEENDAYAL PORT AUTHORITY, GANDHIDHAM

In the result, the appeal filed by the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.881/Ahd/2024 िनधा"रण वष" /Assessment Year : 2019-20

u/s 154 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”]. 2. The sole ground of appeal raised by the Revenue reads as under: “Whether, on the facts and in the circumstances of the case, the Ld. CIT(A) was justified in allowing increased TDS credit of Rs.168,61,96,022/-, whereas TDS credit of only Rs.165

A P SHAH & CO.,AHMEDABAD vs. THE ASSTT, DIRECTOR OF IT, CPC , BANGLORE

Appeal of the assessee is allowed for statistical purpose

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 A.P. Shah & Co. Vs. Dcit, Cpc 172/1, Premchand House Bangalore. High Court Way Ashram Road Gujarat. Pan : Aadfa 1884 B

u/s 154 of the Act on 14-8-2020,the Form No.26AS filed before us by the assessee was updated form with data updated till 23-7-2021. Which means that, subsequent to the passing of the rectification order, and the order of the ld.CIT(A) which was passed on 26-4-2021, the assessee had got its TDS

PARVINDAR INDAR SINGH,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee in ITA No

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

rectification order passed under section 154 of the Act relating to the same Assessment Year 2013-14. I.T.A No. 1001 & 1002/Ahd/2025 A.Y. 2013-14 Page No 2 Parvindar Indar Singh vs. ACIT 2. Brief facts of the case is that the assessee is an individual and doctor by profession specializing in the field of cardiology. For the Asst. Year

PARVINDAR INDAR SINGH,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee in ITA No

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

rectification order passed under section 154 of the Act relating to the same Assessment Year 2013-14. I.T.A No. 1001 & 1002/Ahd/2025 A.Y. 2013-14 Page No 2 Parvindar Indar Singh vs. ACIT 2. Brief facts of the case is that the assessee is an individual and doctor by profession specializing in the field of cardiology. For the Asst. Year

CHIRAG MAHENDRABHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(2)(1),, AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purpose

Rectification Order u/s. 154 of the I.Tax Act and to allow claim of Refund of Tax, as claimed as per ITR filed. 2. To issue necessary directions to grant credit of TDS