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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

section 133A of the Act was carried out at the business premises of the assessee on 30.11.2015 by the Income Tax Authority of TDS Range, Ahmedabad. During the course of survey, it was observed by the survey team that the assessee had defaulted in deposit of TDS amounting to the tune of Rs.26,33

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

section 133A of the Act was carried out at the business premises of the assessee on 30.11.2015 by the Income Tax Authority of TDS Range, Ahmedabad. During the course of survey, it was observed by the survey team that the assessee had defaulted in deposit of TDS amounting to the tune of Rs.26,33

SHREE HARI ENTERPRISE ,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is partly allowed in the\nfollowing terms:\n\ni) Issue No

section 194-I was deducted only on payment of Rs.6,00,000/-.\n\n9. The ld.counsel for the assessee stated the issue to have been adjudicated during the assessment proceedings. In this regard, he drew our attention to the reply filed to the ld.Pr.CIT placed before us\n\nat PB Page No.598 and 599, the contents of which are reproduced

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

TDS etc are allowable expenditure under section 37(1) of the Income Tax Act, 1961. Copy of said judgement is attached herewith for your reference. Considering all of the above points, your honour is requested to allow Rs. 33

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

TDS etc are allowable expenditure under section 37(1) of the Income Tax Act, 1961. Copy of said judgement is attached herewith for your reference. Considering all of the above points, your honour is requested to allow Rs. 33

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

TDS etc are allowable expenditure under section 37(1) of the Income Tax Act, 1961. Copy of said judgement is attached herewith for your reference. Considering all of the above points, your honour is requested to allow Rs. 33

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

33,336/- Moje Vastral, Ahmedabad 3. The AO issued notices dated 11.12.2018 and 26.08.2019, proposing to invoke section 201(1)/201(1A) for failure to deduct tax at source under section 194IA. The assessee, in reply dated 01.01.2019, submitted that both lands were agricultural lands and not subject to TDS

GUJARAT URJA VIKAS NIGAM LTD,VADODARA vs. THE ACIT, CIRECLE-1(1)(1), VADODARA

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

TDS) from Chhatisgarh 33,23,630 Surguja Power Ltd. on deposits with them TOTAL 33,23,630 From the above, it can be seen that the Company was mandatorily required to place a Deposit with M/s. Chhattisgarh Surguja Power Ltd. towards Gujarat’s share of power in Chhattisgarh Ultra Mega Power Project. Hence, interest on the same has been earned

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

Bench: Us.

33,215/- Total 2.4. It is here to be mentioned that the AO has not granted the deduction on the aforesaid amounts by saying that none of the above income can be held to be generated from the manufacturing activities of the undertaking, and therefore, the nature of above incomes cannot be held as income derived from manufacturing activities. Thus

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

33 (Guj), wherein it was held\nthat when the original return has been filed within the prescribed due date,\nthe assessee's entitlement to interest under section 244A cannot be curtailed\nmerely because a revised return is subsequently filed. Accordingly, we direct\nthat interest under section 244A(1)(a)(i) be granted on the amount

SNEHALBEN KAMALBHAI PATEL,GANDHINAGAR vs. THE ADDL.CIT,TDS, AHMEDABAD

In the result, both these appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble

TDS under Section 194IA of the Act. The Assessing Officer invoked provision of Section 271C of the Income Tax Act as the assessee was liable to pay the penalty for such default. After issuing notice dated 24.01.2020 the Assessing Officer imposed penalty of Rs. 33

RANCHHODBHAI VITTHALBHAI PATEL,GANDHINAGAR vs. THE ADDL.CIT,TDS, AHMEDABAD

In the result, both these appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble

TDS under Section 194IA of the Act. The Assessing Officer invoked provision of Section 271C of the Income Tax Act as the assessee was liable to pay the penalty for such default. After issuing notice dated 24.01.2020 the Assessing Officer imposed penalty of Rs. 33

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

33,446/-. The reassessment notice under section 148 of the Act was admittedly issued beyond four years from the end of the relevant assessment year. Therefore, the provisions of the first proviso ITA Nos. 45to47/Ahd/2025 & 266&267/Ahd/2025 Nikulbhai Chaturbhai Patel-HUF vs. ITO ITO vs. Nikulbhai Chaturbhai Patel-HUF Asst. Years –2014-15 to 2016-17 - 8– to section

INCOME TAX WARD 4(2)(3) AHMEDABAD , AHMEDABAD vs. NIKULBHAI CHATURBHAI PATEL HUF, GANDHINAGAR

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

33,446/-. The reassessment notice under section 148 of the Act was admittedly issued beyond four years from the end of the relevant assessment year. Therefore, the provisions of the first proviso ITA Nos. 45to47/Ahd/2025 & 266&267/Ahd/2025 Nikulbhai Chaturbhai Patel-HUF vs. ITO ITO vs. Nikulbhai Chaturbhai Patel-HUF Asst. Years –2014-15 to 2016-17 - 8– to section

INCOME TAX WARD 4(2)(3) AHMEDABAD, AHMEDABAD vs. NIKULBHAI CHATURBHAI PATEL HUF, GANDHINAGAR

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

33,446/-. The reassessment notice under section 148 of the Act was admittedly issued beyond four years from the end of the relevant assessment year. Therefore, the provisions of the first proviso ITA Nos. 45to47/Ahd/2025 & 266&267/Ahd/2025 Nikulbhai Chaturbhai Patel-HUF vs. ITO ITO vs. Nikulbhai Chaturbhai Patel-HUF Asst. Years –2014-15 to 2016-17 - 8– to section

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

33,446/-. The reassessment notice under section 148 of the Act was admittedly issued beyond four years from the end of the relevant assessment year. Therefore, the provisions of the first proviso ITA Nos. 45to47/Ahd/2025 & 266&267/Ahd/2025 Nikulbhai Chaturbhai Patel-HUF vs. ITO ITO vs. Nikulbhai Chaturbhai Patel-HUF Asst. Years –2014-15 to 2016-17 - 8– to section

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

33,446/-. The reassessment notice under section 148 of the Act was admittedly issued beyond four years from the end of the relevant assessment year. Therefore, the provisions of the first proviso ITA Nos. 45to47/Ahd/2025 & 266&267/Ahd/2025 Nikulbhai Chaturbhai Patel-HUF vs. ITO ITO vs. Nikulbhai Chaturbhai Patel-HUF Asst. Years –2014-15 to 2016-17 - 8– to section

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, both of the Appeals of Revenue are partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

33 of 51 ITA No.2682 & 2683/Ahd/2016 A.Y. 2011-12 and 2012-13 Gujarat Microwax Pvt. Ltd. Therefore, the obvious conclusion is that the aggregation is not a rule of blind application, it is to be applied in certain situations and there has to be a scientific or rational basis for adoption. In the present case before us, the assessee