THE DCIT, CENTRAL CIRCLE-2(1),, AHMEDABAD vs. INTAS PHARMACEUTICALS LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is allowed

154 of the act on 01-05-2012 and provided MAT credit of Rs. 8,28,19,589/- as claimed by the assessee. Thereafter, the assessee preferred appeal before the ld. CIT (A) against the order of the assessing officer on the ground that surcharge and education cess has been computed on the tax payable before reducing the MAT credit

LAKHI ELECTRONICS PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(3), AHMEDABAD

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

TDS or tax paid has been made. While deciding applications under Section 154, or passing an order under Section 245, the Assessing

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)

Section 154 of the Act. 7. The Ld. AR relied on the submissions made before the Ld. CIT(A) which are as under:- 1. "Kindly refer to your above Notice wherein you have stated that an excess refund of Rs. 39,23,270 in respect of interest paid u/s. 244A has been issued to us and you have proposed

MUKESH M. SHAH & CO.,AHMEDABAD vs. DCIT, CPC-, BANGLORE

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Year : 2016-17 Mukesh M. Shah & Co., Dcit, 7Th Floor, Heritage Chambers, Vs Cpc-Bengaluru B/H. Bikanerwala, Nr. Azad Society, Nehrunagar, Ahmedabad – 380015 Pan : Aaifm 0810 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri M.J. Shah, Ar Revenue By : Shri Shramdeep Sinha, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 23/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 28/09/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-:

TDS credit only to the extent of Rs.9,33,296/- and raised a demand of Rs.20,97,939/-. Thereafter, the assessee filed an application under Section 154

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.

154 of the Act, provide the power to income tax authorities to amend any intimation or deemed intimation under section 143(1) of the Act to rectify the mistake apparent from record on its own motion. 6. As such, the details about the salary appearing in form 16 was filed by the employer as well as details of TDS

M/S. ORION STEEL CORPORATION,ANAND vs. THE ACIT.,CPC-TDS, GHAZIYABAD

In the result, the appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

TDS returns under section 200A even prior to 01.06.2015. Accordingly the action of charging late filing fee u/s 234E is confirmed.” 4. The assessee thereafter filed applications under Section 154

ANUKOOL FURNITURE PVT. LTD.,AHMEDABAD vs. ACIT, CPC -TDS, GHAZIABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedassessment Years : 2015-16 Anukool Furniture Pvt Ltd Acit, B-12, Doctor House, Nr. Parimal Vs Cpc-Tds, Railway Crossing, Ellisbridge, Ghaziabad Ahmedabad-380006 Pan : Aabca 6053 F अपीलाथ"/ (Appellant) अपीलाथ" "त् यथ" "त् यथ"/ (Respondent) अपीलाथ" अपीलाथ" "त् "त् यथ" यथ" Assessee By : Shri Bharat Shah, Ar Revenue By : Shri R.R. Makwana, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 15/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 17/11/2021 आदेश/O R D E R आदेश आदेश आदेश Per Rajpal Yadav: The Assessee Is In Appeal Before The Tribunal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-8, Ahmedabad [“Cit(A) In Short] Dated 25Th January 2019 Passed For Assessment Year 2015-16. 2. The Solitary Grievance Of The Assessee Is That The Learned Cit(A) Has Erred In Confirming The Penalty Of Rs.74,000/- Which Was Imposed Under Section 234E Of The Income Tax Act, 1961. 3. With The Assistance Of The Learned Representatives, We Have Gone Through The Record Carefully. It Emerges Out From The Record That The Assessee Failed To Submit Its Tds Return Well In Time During The Accounting Period Relevant To The Assessment Year 2015-16. Therefore, A Penalty Under Section 234E Of The Act Amounting To Rs.74,000/- Was Imposed Upon The Assessee. Anukool Furniture Pvt Ltd Vs. Acit Ay : 2015-16 2

154 of the Act and is also appealable under section 246A. in absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification

MAVENVISTA TECHNOLOGIES PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

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

Bench: Shri P.M. Jagtap, Vice-Assessment Year : 2017-18 Mavenvista Technologies Pvt. Ltd. Income Tax Officer, S/1, Norquest House, Mithakhali, Vs Ward-2(1)(1), Ellisbridge, Ahmedabad-380006 Ahmedabad Pan : Aabca 8370 M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Hardik Vora, Ar Revenue By : Shri Mukesh Sharma, Dr सुनवाई क" तार"ख/Date Of Hearing : 22/09/2022 घोषणा क" तार"ख /Date Of Pronouncement: 28/09/2022

TDS credit only to the extent of Rs.24,58,310/- was allowed by the Assessing Officer (CPC). The assessee, however, moved an application under Section 154

DILIP HIRALAL MEHTA, HUF,,AHMEDABAD vs. THE ITO, WARD-5(2)(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Shri Amarjit Singh, Accountant & Ms.Madhumita Royआयकर अपील सं./ Ita No.1454/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2009-10 Dilip Hiralal Mehta-Huf Vs. Ito,Ward-5(2)(2) Prop. Of Ispat Incorporate Ahmedabad. B-208, Nirman Complex Opp: Havmor Restaurant Navrangpura, Ahmedabad Pan : Aaehm 4045 F

TDS made on freight, dalali, commission and cartage expenses. Upon verification of these documents, it was come to the knowledge of the Ld.AO that there were sixteen payments in cash exceeding Rs.20,000/- for an aggregate amount to the tune of Rs.4,73,852/- which was ultimately added to the total income of the assessee under section

SHRI RATNESH METAL INDUSTRIES PRIVATE LIMITED,,AHMEDABAD vs. DCIT, CIRCLE-3(1)(2),, AHMEDABAD

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

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

154 of the Act by taking the gross 6 ITA Nos. 50 to 53/Ahd/2018 (Ratnesh Metal Industries Pvt. Ltd. vs. DCIT) profit at 9.70%, and accordingly, this has resulted into a reduced addition of Rs.17,20,563/- and not Rs.33,73,722/- as made by the AO in his assessment framed under section 143(3)/147 of the Act. This

STRATEGIC INFOSYSTEMS PVT. LTD.,AHMEDABAD vs. THE DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

section 154 is equally 'daunting and expensive'. Invariably the assessees write letters or even visit the office of the deductors, but when there is no response or desired result, they get frustrated and suffer. This causes distrust and feeling that the assessee has not been treated justly, fairly and in an honest manner. [Para 49] • Therefore, it is directed that

DARSHIT GUNWANTBHAI SHAH,AHMEDABAD vs. THE ITO, WARD-1(2)(1), AHMEDABAD

In the result, the appeal is allowed for statistical purposes

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2021-22 Darshit Gunantbhai Shah Ito, Ward-1(2)(1) B/2/236, Madhuvrund Society Vs. Ahmedabad. Ghatlodia Ahmedabad 380 061. Pan : Awmps 9760 R (Applicant) (Responent) : Shri Hardik Vora, Advocate Assessee By : Shri Umesh Kumar Agrawal, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 24/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश/O R D E R आदेश आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”] Dated 25.01.2023 For The Assessment Year 2021– 22, Wherein The Disallowance Of Rs.4,67,802/- Made Under Section 43B Of The Act By The Was Confirmed.

TDS payments under section 43B, which had been debited in the profit and loss account but were reflected in Form 3CD under clause 26(B)(b) as not paid on or before the due date prescribed under section 139(1). 3.2 The CPC adjustment summary recorded the following: Sl. Particulars Amount in Amount in Proposed No. ITR Form 3CD Adjustment

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.

154 dated 11.05.2023, allowing TDS credit of Rs.26,697/- 4. Aggrieved by the Assessment Order passed u/s.154 of the Act, the assessee filed an appeal before the Ld. CIT(A)/NFAC, who dismissed the appeal of the assessee by observing as follows: “…5.1.1 During the appellate proceedings, the appellant trust was requested to submit evidence in support of its claim

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"].

Section 143(1), a demand of Rs.1,08,57,395/- was raised. The assessee observed the error in computation of tax liability and credit on account of TDS. Therefore, the assessee filed an application for rectification u/s 154

C D INTEGRATED SERVICES LTD,AHMEDABAD vs. THE ACIT-TDS, CPC, GHAZIABAD

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

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS, Ghaziabad, under Section 154 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Y. 2018-19. 2. Admittedly

AQUAFIL POLYMERS CO.PVT.LTD.,AHMEDABAD vs. THE DY.CIT, TDS CIRCLE,, AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

section 154. Though, the assessee company is under no legal obligation to work out the Interest u/s. 201(1A) and quantify the demand, the working of Interest u/s.201 (1 A) arc as-under: Financial Remarks Year 2010-11 The assesses company has provided for Interest payable by Mangalore Refinery and Petrochemicals Ltd, under protest, and has deducted sax at sources

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

TDS credit of only Rs.165,66,37,908/- was granted as per the rectification order under Section 154 of the Act dated

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT INDUSTRIES POWER CO.LTD.,, BARODA

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

TDS on delayed payment charges (viii) Disallowance on upgradation of software expenses (ix) Charging of interest under section 234B on book Profits u/s. 115JB (x) Loss due to foreign exchange difference rate 7. As the first five issues are being covered in assessee’s own case in ITA No. 3003/Ahd/2010 & ors. relating to A.Ys. 2003- 04 & ors., dated

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT INDUSTRIES POWER CO.LTD.,, BARODA

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

TDS on delayed payment charges (viii) Disallowance on upgradation of software expenses (ix) Charging of interest under section 234B on book Profits u/s. 115JB (x) Loss due to foreign exchange difference rate 7. As the first five issues are being covered in assessee’s own case in ITA No. 3003/Ahd/2010 & ors. relating to A.Ys. 2003- 04 & ors., dated