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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

D E R आदेश आदेश PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER All four appeals relate to the same assessee and pertain to two different assessment years i.e. Asst.Year 2015-16 and 2016-17 with the issues involved relating to levy of penalty under section 272A(2)(g) and section 271C of the Income Tax Act, 1961 ("the Act" for short

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

D E R आदेश आदेश PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER All four appeals relate to the same assessee and pertain to two different assessment years i.e. Asst.Year 2015-16 and 2016-17 with the issues involved relating to levy of penalty under section 272A(2)(g) and section 271C of the Income Tax Act, 1961 ("the Act" for short

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars of income which is not just and proper. The Ld. A.R. further submitted that

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars of income which is not just and proper. The Ld. A.R. further submitted that

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars of income which is not just and proper. The Ld. A.R. further submitted that

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars of income which is not just and proper. The Ld. A.R. further submitted that

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD) RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars of income which is not just and proper. The Ld. A.R. further submitted that

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars of income which is not just and proper. The Ld. A.R. further submitted that

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT. LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars of income which is not just and proper. The Ld. A.R. further submitted that

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars of income which is not just and proper. The Ld. A.R. further submitted that

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars of income which is not just and proper. The Ld. A.R. further submitted that

BANK OF BARODA,ANAND vs. THE ACIT, CPC, TDS, GHAZIABAD

In the result, the appeal of the assessee is dismissed

272A became redundant and by adding a proviso to the said section, this effect was therefore limited upto 01.07.2012. 17. In essence, section 234E thus prescribed for the first time charging of a fee for every day of default in filing of statement under sub-section (3) of section 200 or any proviso to sub-section (3) of section 206C

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

In the result, all the four appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : These four appeals have been filed by the assessee against four different orders dated 08.06.2018, 09.06.2018, 08.06.2018 & 09.06.2018 passed by the CIT(A)-8, Ahmedabad pertaining to A.Ys. 2015-16, 2015-16, 2016-17 & 2016-17 respectively. 2. The grounds raised are as under :- ITA No.1815/Ahd/2018 for A.Y. 2015-16 Your appellant

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

In the result, all the four appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : These four appeals have been filed by the assessee against four different orders dated 08.06.2018, 09.06.2018, 08.06.2018 & 09.06.2018 passed by the CIT(A)-8, Ahmedabad pertaining to A.Ys. 2015-16, 2015-16, 2016-17 & 2016-17 respectively. 2. The grounds raised are as under :- ITA No.1815/Ahd/2018 for A.Y. 2015-16 Your appellant

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

In the result, all the four appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : These four appeals have been filed by the assessee against four different orders dated 08.06.2018, 09.06.2018, 08.06.2018 & 09.06.2018 passed by the CIT(A)-8, Ahmedabad pertaining to A.Ys. 2015-16, 2015-16, 2016-17 & 2016-17 respectively. 2. The grounds raised are as under :- ITA No.1815/Ahd/2018 for A.Y. 2015-16 Your appellant

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

In the result, all the four appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : These four appeals have been filed by the assessee against four different orders dated 08.06.2018, 09.06.2018, 08.06.2018 & 09.06.2018 passed by the CIT(A)-8, Ahmedabad pertaining to A.Ys. 2015-16, 2015-16, 2016-17 & 2016-17 respectively. 2. The grounds raised are as under :- ITA No.1815/Ahd/2018 for A.Y. 2015-16 Your appellant

GANESH HOUSING CORPORATION LIMITED,,AHMEDABAD vs. THE ADDL.CIT, TDS CIRCLE, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Amarjit Singhआयकर अपील सं./I.T.A. No. 1196/Ahd/2019 ("नधा"रण वष" / Assessment Year: 2013-14) Ganesh Housing Corporation Adcit(Tds Circle) बनाम/ 2Nd Floor, Amrutjayanti Ltd., 100 Ft. Hebatpur, Vs. Bhavan, Navjivan Trust Thaltej Road, Nr. Sola Building, Off. Ashram Bridge, Off. S. G. Highway, Road, Ahmedabad- Ahmedabad-380054 380009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacg5590Q .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

D E R PER AMARJIT SINGH - AM: The appeal filed by the Assessee for A.Y. 2013-14, arise from order of the CIT(A) –8, Ahmedabad dated 31.05.2019, in proceedings under Section 272A(2)(g) of the Income Tax Act, 1961; in short “the Act”. The assessee has raised following grounds of appeal:- “1. The Ld. CIT(A) has grossly

THE ITO, WARD-9(1),, AHMEDABAD vs. SHREE PARSHWANATH CORPORATION,, AHMEDABAD

In the result, the appeal of the assessee is allowed, and the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.872/Ahd/2015 2. आयकर अपील सं./Ita No.1693/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1. The Income Tax 1.Shree Parshwanath बनाम/ Corporation Officer, Ward-9(1) Vs. 50, 3Rd Floor Ahmedabad Harisiddh Chambers Ashram Road Ahmedabad-380 014 2. Shree Parshwanath 2. Income-Tax Officer Ward-9(1) Corporation, Ahmedabad Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfs 3093 C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee By : Ms. Arti Shah, Ar Revenue By : Mr. B.P. Srivastava, Sr.Dr

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned cross-appeals have been filed by the Assessee and the Revenue against the common order of the Commissioner of Income Tax (Appeals)–Ahmedabad-5, [CIT(A) in short] vide appeal no.CIT(A)- XV/ITO.9(1)/18/2013-14 and now CIT(A)-5/Wd.9(1)/121/2014-15 dated 02/03/2015 arising in the assessment order