THE KALUPUR COMMERCIAL CO.-OPERATIVE BANK LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS, a sum of ₹16,00,00,000/- as advance tax, and a sum of ₹1,90,00,000/- as self-assessment tax, which was paid on 30th July 2011. The return was processed under section 143(1) by the Centralized Processing Centre (CPC) on 7th August 2012, resulting in a refund of ₹93,20,690/-. Thereafter, the case

SUZLON GUJARAT WIND PARK LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed in the above\nterms

B. P. Srivastav, Sr. DR\nDate of Hearing\n16.07.2025\nDate of Pronouncement\n08.10.2025\nORDER\nPER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:\nThis appeal has been filed by the Assessee against the order passed by\nthe Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)»),\nADDL/JCIT(A)-2, Kolkata vide order dated 24.01.2025 passed for A.Y.\n2017-18.\n2.\nThe assessee

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)

TDS, TCS. Advance Tax or Self- Assessment Tax paid u/s 140A. 4. Proviso to Sec. 244A(1) as relied upon is not applicable to the facts of the case, which is in fact governed by the provisions of Sec. 244A(1)(h), being in any other case. The amount of Rs. 75,04,960/-as determined to be refundable

ROTOMAG MOTORS & CONTROLS (P) LTD.,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

Appeal is allowed

B” BENCH, AHMEDABAD\nBEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nMAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER\nITA No.796/Ahd/2025\nAsstt.Year : 2014-2015\nM/s.Roomag Motors &\nControls P.Ltd.[Rotomag\nEnertec Ltd.)\n2102/3&4, GIDC Estate\nVithal Udyognagar\nAnand 388 121.\nPAN: AAACR 9061 K\nDy.CIT, Anand Circle\nVs.\nAnand.\n(Applicant)\n(Responent)\nAssessee by\n:\nShri Tushar Hemani, Sr.Advocate, &\nShri Kushal Fofaria

TOSHIBA TECHNICAL SERVICES INTERNATIONAL CORPORATION,MUMBAI vs. THE ADIT.,(INTL.TAXN.)-2, AHMEDABAD

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

Bench: Smt.Annapurna Gupta & Miss Suchitra Raghunath Kambleassessment Year :2015-16 Toshiba Technical Services Vs. Acit, International International Corporation Taxation-2 (India Project Office) Ahmedabad. B-/12 Vijay Wadi Niwas Chs Ltd. Lokmanya Tilak Road Mulund East, Mumbai Pan : Aabct 9577 D

B-/12 Vijay Wadi Niwas CHS Ltd. Lokmanya Tilak Road Mulund East, Mumbai PAN : AABCT 9577 D अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri Yogesh Shah, AR Revenue by : Shri Atul Pandey, SR-DR सुनवाई क" तार"ख/Date of Hearing : 19/07/2022 घोषणा क" तार"ख /Date of Pronouncement: 12/10/2022 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT

ZYDUS LIFESCIENCES LTD.,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-2(1), AHMEDABAD

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

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

TDS and TCS of Rs 9,02,68,127/- in the tax computation even though duly granted under an intimation processed u/s 143(1) by the CPC. 12. That the learned Assessing Officer erred in law and on facts in not allowing credit for relief claimed u/s 90 of Rs. 37,46,819/-. 13. That the learned Assessing Officer erred

PARIMAL CHANDRAKANT ZAVERI,MUMBAI vs. THE PR. CIT-1, VADODARA

In the result, the appeal filed by the Assessee is hereby dismissed

B” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2015-16 Parimal Chandrakant The Pr. Zaveri Commissioner of 5/9A, Dreamland Vs Income Tax-1, Building, Vadodara New Queen Road, Opera House, (Respondent) Mumbai 400004 Maharashtra PAN: AACPZ2367D (Appellant) Appellant by : Shri Piyush Chhajed, A.R. Respondent by : Shri James Kurian, CIT-DR Date

VEER PLASTICS PVT. LTD,AHMEDABAD vs. THE PR. CIT -4, AHMEDABAD

The appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

244A of Rs. 4,83,616/- on the income tax refund which has already been included in total income assessed by AO; in utter disregard to the fact that in the course of original assessment proceedings, the AO has made necessary enquiries on all the above issues and after due verification, he has taken a conscious decision in accordance with

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

B” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर 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

CHECKMATE FACILITY & ELECTRONIC SOLUTION PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-1(1)(1), VADODARA

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

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

244A does not apply since the alleged interest on Refund in Income-tax is adjusted against the demand without permission/sanction/knowledge of the Appellant which is against Law and Equity and therefore the Addition of Rs.5,04,705/-be deleted.” 6. The assessee in the above ground has challenged the order of the Ld. CIT(A) confirming the addition made

AESHA ASHISHBHAI SHAH LEGAL HEIR AND WIFE OF LATE ASHISH SUMATIBHAI SHAH,AHMEDABAD vs. THE ITO, WARD-1(2)(1) PREVIOUSLY WARD-5(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 1480/Ahd/2025 (Assessment Year: 2013-14) Aesha Ashishbhai Shah, The Income Tax Officer, Vs. L/h & Wife of late Ashish Ward 1(2)(1), Sumatibhai Shah, Previously C/o. Divyang Shah & Co., Ward 5(3)(1), Chartered Accountants, Ahmedabad 201, 2nd Floor, Devashish Complex, Nr. Regenta, Central