BINITABEN SANDIPKUMAR PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA

The appeal of the assessee is allowed

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Sejalben Patel The Pr.Cit-1 1049, Kantvalue Faliyu Vs. Vadodara. At & Po-Karkhadi Tal. Padra, Dist. Vadodara. Pan : Drhpp 9550 D Asstt.Year : 2018-19 Binitaben Sandipkumar Patel The Pr.Cit-1 Javla, Chotra Pase Vs. Vadodara. Savli, Dist. Vadodara. Pan : Cwopp 4609 Q (Applicant) (Responent)

144B) 7 Assessed Income Rs.90,350/- (same Rs.1,10,350/- as returned) (same as returned) ITA No.701 & 702/Ahd/2025 4 8 TDS credit claimed Rs.2,400/- under Rs.2,400/- under section

HESTER BIOSCIENCE LIMITED,MEHSANA vs. THE PR.CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

144B of the Income-tax Act, 1961 (Act) on 10.09.2022, wherein the Assessing Officer (A.O.) accepted the income as returned, without making any adjustments or disallowances. Upon examination of the records, the Principal Commissioner noted two key issues that rendered the assessment order erroneous and prejudicial to the interests of the Revenue. First, it was observed that the assessee

ISHIT KAMLESHBHAI SHETH,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

TDS deducted, the Assessing Officer reopened the case\nby issuing a notice under section 148 of the Act on 29.03.2022. In\nresponse to the said notice, the assessee filed his return of income on\n03.08.2022, declaring total income of Rs. 20,70,160/-. The\nassessment was completed under section 147 read with section 144B

ASSTT. COMMISSIONER OF INCOME TAX, AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

144B (in A.Y. 2018-19) of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) respectively. 2. Since all these appeals are relating to identical issues that too in respect of the same assessee, the entire bunch of appeals are heard analogously and are being disposed of by this common order for the sake of convenience

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

144B (in A.Y. 2018-19) of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) respectively. 2. Since all these appeals are relating to identical issues that too in respect of the same assessee, the entire bunch of appeals are heard analogously and are being disposed of by this common order for the sake of convenience

ASSTT. COMMISSIONER OF INCOME TAX,, CENTRAL CIRCLE - 1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PVT. LTD., AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

144B (in A.Y. 2018-19) of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) respectively. 2. Since all these appeals are relating to identical issues that too in respect of the same assessee, the entire bunch of appeals are heard analogously and are being disposed of by this common order for the sake of convenience

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

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

144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2016-17 and 2018-19. Since common issues of unsecured loan, payment of interest and repayment of loans are I.T.A Nos. 2224 & 2225/Ahd/2025 A.Ys. 2016-17 & 2018-19 2 Prolife Industries Ltd. Vs. ITO involved in both the appeals, for the sake

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

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

144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2016-17 and 2018-19. Since common issues of unsecured loan, payment of interest and repayment of loans are I.T.A Nos. 2224 & 2225/Ahd/2025 A.Ys. 2016-17 & 2018-19 2 Prolife Industries Ltd. Vs. ITO involved in both the appeals, for the sake

KIRI INDUSTRIES LTD.,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

144B of the Income Tax Act (Act) on April 22, 2021, determining the assessed income at Rs. 3,37,97,789/-. The AO made several additions, including Rs. 1,56,10,238/- under Section 14A, a disallowance of employee contributions to the Provident Fund amounting to Rs. 88,94,666/- under Section 36(1)(va), a disallowance

TORRENT ENERGY LIMITED (NOW MERGED WITH TORRENT POWER LIMITED),AHMEDABAD vs. THE ACIT CIRCLE 4(1)(1), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2011-12 Torrent Energy Limited The Acit, Cir.4(1)(1) (Now Merged With Torrent Power Ltd) Ahmedabad. Samanvay, 600, Tapovan Ambawadi, Ahmedabad Pan : Aacct 8570 B (Applicant) (Responent) Assessee By : Shri Vartik Chokshi, Ar : Smt.Trupti Patel, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 08/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

144B inasmuch as no draft order or video hearing was granted despite request. 9. In the appeal before the CIT(A), the assessee specifically raised the grievance that the AO failed to adjudicate the issue on merits, contrary to the binding remand direction. However, the Ld. CIT(A) also failed to address this grievance and instead reiterated the same reasoning

GUJARAT MINERAL DEVELOPMENT CORPORATION LIMITED,KHANJI BHAVAN vs. PR. COMMISSIONER OF INCOME TAX-1, AAYAKAR BHAWAN(VEJALPUR), AHMEDABAD

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

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21

TDS provisions, expenses incurred for earning exempt income, ICDS adjustments, and refund claims. Accordingly, notices under sections 143(2) and 142(1) were issued on 29.06.2021 and 15.12.2021 respectively, and the assessee furnished its responses thereunder. During the course of assessment proceedings, the Assessing Officer noted that the assessee had earned exempt income amounting to Rs.8,28,12,464/- during

DCIT, CIRCLE-4(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD vs. SUNPOINT TRADING LIMITED, MEMNAGAR, AHMEDABAD

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

144B of the Act.\nFacts of the Case\n2. The facts of the case, as emanating from the record, are that the assessee company, Sunpoint Trading Limited (formerly known as Sun Finlease (Gujarat) Limited), engaged in investment and financing activities, had e-filed its return of income for A.Y. 2018–19 on 29.09.2018, declaring total income at ‘NIL’. The assessment

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

144B r.w.s. 144 of the Income Tax Act, 1961 vide ITBA/AST/S/147/2021- 22/1035873474(1) , dated 24-09-2021, and the second appeal filed by the assessee in ITA No. 87/Ahd/2024 has arisen from the appellate order dated 27.10.2023 passed by ld. CIT(A), NFAC in DIN & Order No. ITBA/NFAC/S/250/2023- 24/1057462179(1) , which appeal before ld. CIT(A) in turn has arisen

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

144B r.w.s. 144 of the Income Tax Act, 1961 vide ITBA/AST/S/147/2021- 22/1035873474(1) , dated 24-09-2021, and the second appeal filed by the assessee in ITA No. 87/Ahd/2024 has arisen from the appellate order dated 27.10.2023 passed by ld. CIT(A), NFAC in DIN & Order No. ITBA/NFAC/S/250/2023- 24/1057462179(1) , which appeal before ld. CIT(A) in turn has arisen

AARVEE DENIMS & EXPORTS LTD.,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.396/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Aarvee Denims & Exports Ltd. The Pr.Cit बनाम/ 191, Shahwadi Ahmedabad-1 V/S. Narol–Sarkhej Highway Ahmedabad – 382 405 (Gujarat) "थायी लेखा सं./Pan: Aabca 6019 P (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Shri Divyakant Parikh, Ar Revenue By : Shri Prithviraj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/09/2024 घोषणा की तारीख /Date Of Pronouncement: 27/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

144B of the Act, making additions of Rs.42,06,604/- as per order under section 143(1) of the Act and Rs. 3,15,44,000/- under section 40(a)(i) of the Act on account of non-deduction of TDS

CHIRAG HIRALAL PATEL,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD 1, GANDHINAGAR, GANDHINAGAR

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

Bench: Ms Suchitra Kambleआयकर अपील सं./Ita No. 2697/Ahd/2025 िनधा"रण वष"/Asstt. Year: 2020-2021 Chirag Hiralal Patel, The Income Tax Officer, बनामVs. Plot No.973/2, Ward-1, Sector 2C, Gandhinagar. Gandhinagar-382002. Pan: Avwpp9239K

section 144B(8) of the Act. Asst. Year 2020-21 3 9. The learned CIT(A) erred in law by not considering the fact that the learned Assessing Officer has erred both in law and on the facts of the case by making the addition for the alleged payment of on-money amounting

M R PATEL AND SONS,SOUTH TOWER,AMBLI BOPAL ROAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, AAYAKAR BHAWAN (VEJALPUR),NR SACHIN TOWER,ANANDNAGAR PRAHLADNAGAR ROAD,AHMEDABAD

In the result the appeal filed by the assessee is allowed

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

144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2014-15. I.T.A No. 523/Ahd/2024 A.Y. 2014-15 Page No 2 M R Patel And Sons vs. PCIT 2. Brief facts of the case is that the assesse is a Partnership Firm engaged in the business of prepaid freight agent and loading

MUKESH CHHOTELAL GUPTA,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is treated as allowed for statistical purposes

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Shri Mukesh Chhotelal Gupta The Dcit, Cir.(1)(1) Gupta Nivas Vs. Ahmedabad. Chandkheda Sabarmati Ahmedabad 380 015. Pan : Ablpg 9729 N (Applicant) (Responent) : Assessee By Shri S.N. Divatia & Shri Samir Vora, Ar : Shri Ashok Kumar Suthar, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 31/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/08/2025 आदेश आदेश/O R D E R आदेश आदेश

144B of the Income-tax Act, 1961 [hereinafter referred to as “the Act”] for the Assessment Year 2018-19. 2. Facts of the Case 2.1 The brief factual backdrop, as emanates from the assessment order, is that the case was selected for limited scrutiny for the specific reason “large deduction claimed u/s 57 under the head income from other sources

NIKULBHAI CHATURBHAI PATEL, HUF,GANDHINAGAR vs. THE ITO, WARD-4(2)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS. We find that the Assessing Officer rejected the explanation offered by the assessee solely on the ground that in some cases, the lenders had filed returns with low income or had not filed returns at all. However, the identity of the lenders was not in dispute and the transactions were through banking channels. There is no adverse material brought