DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

250 of the Act for A.Y. 2014-15. ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 Since common issues are involved in these appeals, the same are heard analogously and are being disposed of by a common order. 2. ITA No.265/Ahd/2018 for A.Y. 2011-12 is taken

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

250 of the Act for A.Y. 2014-15. ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 Since common issues are involved in these appeals, the same are heard analogously and are being disposed of by a common order. 2. ITA No.265/Ahd/2018 for A.Y. 2011-12 is taken

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

250 of the Act for A.Y. 2014-15. ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 Since common issues are involved in these appeals, the same are heard analogously and are being disposed of by a common order. 2. ITA No.265/Ahd/2018 for A.Y. 2011-12 is taken

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

250(6) of the Act, confirming the penalty levied by the AO for both the assessment years. 2. While the appeal in IT No.2679/Ahd/2017 and 2681/Ahd/2017 pertains to the issue of levy of penalty under section 271C of the Act ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 2 for the Asst.Year 2015-16 and 2016-17 respectively, the appeal

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

250(6) of the Act, confirming the penalty levied by the AO for both the assessment years. 2. While the appeal in IT No.2679/Ahd/2017 and 2681/Ahd/2017 pertains to the issue of levy of penalty under section 271C of the Act ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 2 for the Asst.Year 2015-16 and 2016-17 respectively, the appeal

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

250(6) of the Act, confirming the penalty levied by the AO for both the assessment years. 2. While the appeal in IT No.2679/Ahd/2017 and 2681/Ahd/2017 pertains to the issue of levy of penalty under section 271C of the Act ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 2 for the Asst.Year 2015-16 and 2016-17 respectively, the appeal

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

250(6) of the Act, confirming the penalty levied by the AO for both the assessment years. 2. While the appeal in IT No.2679/Ahd/2017 and 2681/Ahd/2017 pertains to the issue of levy of penalty under section 271C of the Act ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 2 for the Asst.Year 2015-16 and 2016-17 respectively, the appeal

AARK INFOSOFT PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The Acit, 45, Shetrunjay, 2Nd Floor, Above Circle-1(1)(1), Central Bank Of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 Pan : Aahca 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Divyang Shah, Ar Revenue By : Shri Santosh Kumar, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 08.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 21.02.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 27.07.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Issuing A Notice U/S 143(2) Of The Act? 2. Whether On The Facts & In Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Making Disallowance Of Employees' Contribution To Pf & Esic Of Rs.5,51,657/- U/S 36(1) (Va) Of The Act?

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for the Assessment Year (AY) 2017-18. 2. The grounds raised by the assessee are as under:- “1. Whether on the facts and circumstances of the case and in law, Ld. CIT(A) has erred in issuing a notice

FORTUNE BARODA NETWORK PVT. LTD.,,VADODARA vs. THE PR. CIT-1,, VADODARA

In the result, the appeal of the assessee is dismissed

TDS on the payments made by it.” 4. During the course of appellate proceedings before us the ld. counsel by referring the section 153(2A) of the act contended that order u/s. 263 r.w.s. 254 of the act passed by the ld. Pr. CIT on 30-03-2017 is bad in law as the same has been passed after

THE ACIT, CIRCLE- 2(1)(1),, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LIMITED,, AHMEDABAD

Bench: Us.

250(6) of the Income Tax Act, 1961(hereinafter referred to as the “Act”) pertaining to Assessment Year (A.Y) 2014-15. 2. At the outset itself, it was pointed out by the Ld. Counsel for the assessee that the Ld. CIT(A) had granted relief to the assessee following the order of the Ld. CIT(A) in the case

DCIT, CIRCLE-2 (1)(2),, AHMEDABAD vs. M/S. JAGSON COLORCHEM LTD.,, AHMEDABAD

In the result, both the appeals of the revenue and the cross objection of the assessee are dismissed

Bench: Shri Pradip Kumar Kedia & Shri Madhumita Royआयकर अपील सं. Ita No.112/Ahd/2017 With Co No. 32/Ahd/2017 "नधा"रण वष" /Asstt. Years: 2013-14

TDS because none of the services were rendered in India. It was also claimed that the payment to the commission agents were made in their account maintained outside India in foreign currency. The commission payments were well within the limits prescribed by RBI and all such remittances were made through permitted banking channels. The appellant has submitted the complete

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. N K PROTEINS PRIVATE LIMITED, AHMEDABAD

In the result, no question of law arises

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

250 of the Income-tax Act, 1961, (hereinafter referred to as "the Act" for short) for the Assessment Year (AY) 2012-13. ITA No. 464/Ahd/2022 – Assessee’s appeal 2. The assessee has raised following grounds of appeal:- “1. In law, facts and circumstances of the Appellant's case, the learned CIT(Appeals) has erred by not appreciating the fact

N K PROTEINS PVT. LIMITED,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), AHMEDABAD

In the result, no question of law arises

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

250 of the Income-tax Act, 1961, (hereinafter referred to as "the Act" for short) for the Assessment Year (AY) 2012-13. ITA No. 464/Ahd/2022 – Assessee’s appeal 2. The assessee has raised following grounds of appeal:- “1. In law, facts and circumstances of the Appellant's case, the learned CIT(Appeals) has erred by not appreciating the fact

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

250 of the Income-tax Act, 1961 , which appeal before ld. CIT(A) has in turn arisen from the assessment order passed by the Assessing Officer u/s. 147 r.w.s. 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

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

250 of the Income-tax Act, 1961 , which appeal before ld. CIT(A) has in turn arisen from the assessment order passed by the Assessing Officer u/s. 147 r.w.s. 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

ACIT CENTRAL CIRCLE 2(3), AHMEDABAD vs. INTAS PHARMACEUTICALS LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinhaasst. Commissioner Of M/S. Intas Pharmaceuticals Ltd., Vs. Income-Tax, Corporate House, S.G. Highway, Central Circle 2(3), Nr. Sola Bridge, Thaltej, Ahmedabad Ahmedabad-380 054 [Pan : Aaaci 5120 L] (Appellant) .. (Respondent) Appellant Represented By : Shri Sher Singh, Cit (Dr) Respondent Represented By: Shri S. N. Soparkar, Sr. Advocate & Ms. Urvashi Sodhan, Ar Date Of Hearing 07.01.2026 Date Of Pronouncement 24.02.2026 O R D E R Per Ms. Suchitra R. Kamble:-

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2016-17. 2. The Revenue has raised the following grounds:- “1) Whether on the facts and the circumstances of the case and in law, the Id. CIT(A) has erred in deleting the upward adjustment

ASHVINKUMAR NARANBHAI PATEL,AHMEDABAD vs. THE ITO, TDS-WARD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.722/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Ashvinkumar Naranbhai Patel The Ito बनाम/ 43, Shankar Society Part-1 Tds Ward-1 V/S. Near Meerambica Road Ahmedabad – 380 014 Opp. Amikunj Bus Stand Naranpura Ahmedabad – 380 013 "थायी लेखा सं./Pan: Aeipp 9274 R अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Jaimin Shah, Ar Revenue By : Shri Umesh Kumar Agrawal, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24/07/2025 घोषणा की तारीख /Date Of Pronouncement: 28/07/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Dated 28.02.2025 Passed By The Commissioner Of Income-Tax (Appeals), 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”], Confirming The Demand Raised Under Section 201(1) & 201(1A) By The Ito, Tds Ward 1, Ahmedabad [Hereinafter Referred To As “Assessing Officer Or Ao”], In Relation To A.Y. 2015–16. Ashvinkumar Naranbhai Patel Vs. Ito Asst. Year : 2015-16

5. During the course of hearing before us the learned Authorized Representative (AR) of the assessee submitted that the Assessing Officer as well as the CIT(A) have erred in treating the assessee as “assessee in default” under section 201(1) for non-deduction of TDS under section 194IA of the Act, without appreciating the correct legal position and factual

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

250 read with section 251 of the Income Tax Act, 1961[hereinafter referred to as “the Act”] for the Assessment Year 2011–12, whereby the Ld. CIT(A) upheld the disallowance made by the Assessing Officer, National Faceless Assessment Centre (NFAC), Delhi [hereinafter referred to as “Assessing Office (NFAC)”], vide assessment order dated 13.09.2021 passed under section 143(3) read

ARCHANABEN RAJENDRASINGH DEVAL,AHMEDABAD vs. THE INCOME TAX OFFICER, TDS WARD-1,, AHMEDABAD

In the result, the appeal filed by the assessee is allowed, as indicated\nabove

Bench: SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA No.1465/Ahd/2024\nनिर्धारण वर्ष / Assessment Year : 2015-16\nArchanaben Rajendrasingh\nDeval\nबनाम /\nv/s.\nThe Income Tax Officer\nTDS Ward-1,\nAhmedabad – 380 014\n42, Tirth Bhumi Co-op. Society\nNear Dhara Soap Factory\nNikol Gam Road,\nNikol, Ahmedabad – 382 350\nस्थायी लेखा सं./PAN: AHZPD 2745 D\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी/ Respondent)\nAssessee by :\nShri Jaimin Sha

TDS, along with consequential interest under section 201(1A) of the Act.\nITA No.1465/Ahd/2024\nArchanaben Rajendrasingh Deval\nAsst. Year: 2015-16\n9\nThe Ld.CIT(A) affirmed the action of the AO without independent\nverification or analysis of key factual and legal aspects and summarily\ndismissed the appeal.\n9. 1. During the course of hearing before