ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

133(6) of the Act. it is also pertinent to observe that quantum of income mentioned in the return of income cannot be criteria to judge creditworthiness of share applicants. In the case of M/s.Ami Industries (India) P.Ltd. (supra), Hon'ble Bombay High Court has also considered this aspect. In that case also, existence of share applicants

H K ISPAT PVT. LTD.,PANCHMAHAL vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

133(6) of the Act. it is also pertinent to observe that quantum of income mentioned in the return of income cannot be criteria to judge creditworthiness of share applicants. In the case of M/s.Ami Industries (India) P.Ltd. (supra), Hon'ble Bombay High Court has also considered this aspect. In that case also, existence of share applicants

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

133(6) of the Act. it is also pertinent to observe that quantum of income mentioned in the return of income cannot be criteria to judge creditworthiness of share applicants. In the case of M/s.Ami Industries (India) P.Ltd. (supra), Hon'ble Bombay High Court has also considered this aspect. In that case also, existence of share applicants

THE DCIT, CIRCLE-4(1)(1),, AHMEDABAD vs. SHREE SARAS SPICES & FOOD PRIVATE LTD.,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 478/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2012-2013 M/S. Shree Saras Spices & Foods Pvt. I.T.O., Ltd., Vs. Ward-4(1)(3), A/3, 4Th Floor, Ahmedabad. Casela Tower,, Opp. Iscon Mandir, S.G. Highway, Ahmedabad-380015

133(6) and some of the parties have submitted required detail. In the given facts and circumstances, the assessee duly discharged the primary onus cast under section 68 of the Act. It was the duty of the AO to make independent enquiries based on primary document to bring contrary materials. But the AO failed to make enquiries and bring

SHREE SARAS SPICES & FOODS P. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1)(3),, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 478/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2012-2013 M/S. Shree Saras Spices & Foods Pvt. I.T.O., Ltd., Vs. Ward-4(1)(3), A/3, 4Th Floor, Ahmedabad. Casela Tower,, Opp. Iscon Mandir, S.G. Highway, Ahmedabad-380015

133(6) and some of the parties have submitted required detail. In the given facts and circumstances, the assessee duly discharged the primary onus cast under section 68 of the Act. It was the duty of the AO to make independent enquiries based on primary document to bring contrary materials. But the AO failed to make enquiries and bring

AAKASH PURSHOTTAMBHAI VAGHELA,VADODARA vs. THE ITO, TDS-1, VADODARA

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

133/- was made on 30.08.2017 to various persons on which no TDS under Section 194IA of the Act was made. In addition, the assessee had made payment of Audit Fee of Rs.39,000/- on 31.03.2018 to Mukund and Rohit which was liable to TDS @ 10% under Section 194J of the Act but no TDS was made by the assessee

NILESH AMRITLAL PARIKH,VADODARA vs. THE ACIT/DCIT, CIRCLE-1(1)(1)(PREVIOUSLY ITO, WARD-1(2)(4), VADODARA

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 133(6), it does not automatically render the transaction non-genuine. Further, the Ld. Counsel for the assessee submitted that TDS

NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(2), (FORMERLY ITO, WARD-3(3)(3),, AHMEDABAD

In the result, the appeal of the assessee in ITA No

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench

TDS credit of Rs. 42,830/- while calculating demand of Rs. 2,32,474/-. 6. The learned CIT(A) has erred in law and on facts of the case in confirming action of the learned AO in levying interest u/s. 234A/B/C/D of the Act. 7. The Ld. CIT(A) has erred in law and on facts of the case

NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(2)(FORMERLY ITO, WARD-3(3)(3)), AHMEDABAD

In the result, the appeal of the assessee in ITA No

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench

TDS credit of Rs. 42,830/- while calculating demand of Rs. 2,32,474/-. 6. The learned CIT(A) has erred in law and on facts of the case in confirming action of the learned AO in levying interest u/s. 234A/B/C/D of the Act. 7. The Ld. CIT(A) has erred in law and on facts of the case

ITO, WARD - 4(1)(1), AHMEDABAD , AHMEDABAD vs. SHREE GAYATRI COTTEX ENGINEERS PVT. LTD., AHMEDABAD

In the result the appeal of the Revenue is partly allowed for statistical purpose

Bench: Shri T R Senthil Kumar & Shri Narendra Prasad Sinha

Section 133(6) notices during the assessment proceedings. (ii) the assessee failed to produce primary evidence, such as invoices, delivery challans, and payment proofs, to establish the genuineness of the purchases. (iii) Mere furnishing of ledger confirmations at the appellate stage cannot replace the requirement of primary documentary evidence. Further, TDS

IRM PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 1590/Ahd/2024 िनधा"रण वष" /Assessment Year : 2011-12 Irm Private Limited, The Deputy Commissioner Irm House, बनाम/ Of Income Tax, V/S. Off. C.G Raod, Circle 2(1)(1), Navrangpura, Ahmedabad. Ahmedabad-380009. "थायी लेखा सं./Pan: Aaaci3678M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Abhijit, Sr-Dr

133(6)) in the case of Shri Hemant Srivastava, an employee of the amalgamated company, showing that Rs. 10,12,600/- was deposited into the bank account of M/s Green Channel Private Limited from the employee’s personal account, suggesting possible unaccounted cash acceptance. 3. Based on the above inputs, the AO formed a belief that income to the extent

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

133(6) of the Act. But the AO has not done so. A.Y. 2009-2010 with others 28 53.3 The assessee has been making sales to the sister concern since many years but in none of the previous year, any doubt was raised by the revenue. Therefore, based on the principle of consistency the transaction for the sales made

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

133(6) of the Act. But the AO has not done so. A.Y. 2009-2010 with others 28 53.3 The assessee has been making sales to the sister concern since many years but in none of the previous year, any doubt was raised by the revenue. Therefore, based on the principle of consistency the transaction for the sales made

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

133(6) of the Act. But the AO has not done so. A.Y. 2009-2010 with others 28 53.3 The assessee has been making sales to the sister concern since many years but in none of the previous year, any doubt was raised by the revenue. Therefore, based on the principle of consistency the transaction for the sales made

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

133(6) of the Act. But the AO has not done so. A.Y. 2009-2010 with others 28 53.3 The assessee has been making sales to the sister concern since many years but in none of the previous year, any doubt was raised by the revenue. Therefore, based on the principle of consistency the transaction for the sales made

ACIT, CIRCLE-1, BHAVNAGAR, BHAVNAGAR vs. LEELA NEWS NETWORK PRIVATE LIMITED, BHAVNAGAR, GUJARAT

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

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

section 133(6) of the Act was issued to M/s VRR Financial Services Pvt. Ltd., which were duly responded by it. The identity of the parties could not be, therefore disputed. The entire amount advanced by the M/s VRR Financial Services Pvt. Ltd. was through banking channels, this fact has been made part of the assessment order

INCOME TAX OFFICER WARD 3(2)(1) AHMEDABAD, AAYKAR BHAWAN VEJALPUR AHMEDABAD vs. RAMANBHAI JAGABHAI BHARWAD, AHMEDABAD

In the result, appeal of the Department is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

TDS was duly deducted by Agarwal Enterprise. Documentary proof such as ledgers, ITRs of lenders, bank statements, and confirmations were submitted by the assessee to substantiate both the ownership and source of the properties ITO vs. Ramanbhai Jagabhai Bharwad Asst.Year –2017-18 - 4– sold, as well as the sources of funds. Despite this, the AO disregarded all these submissions

THE ITO, WARD-1(1)(3), AHMEDABAD vs. CREDO REAL ESTATE PVT. LTD(NOW AS M/S. CSBPROJECT PVT. LTD), AHMEDABAD

In the result, appeal filed by the Revenue is partly allowed for statistical purpose\nand the Cross Objection filed by the assessee is dismissed

TDS issue, the Tribunal held them to be genuine expenses and dismissed the Revenue's appeal.", "result": "Partly Allowed", "sections": [ "143(2)", "142(1)", "133(6