THE MEHSANA URBAN CO. OPERATIVE BANK LTD.,MEHSANA vs. THE ACIT, MEHSANA CIRCLE , MEHSANA

In the result, the appeal of the assessee in ITANo

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

va) of the Act. 24. We have noted that the assessee had pleaded this before the ld.CIT(A) who has not taken note of the same. Considering the same, therefore, we hold, it is fit case to restore the issue back to the file of the ld.AO to be adjudicated afresh in accordance with law, after verifying the facts

SANKALP RECREATION PRIVATE LIMITED,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

va) relates to statutory obligations and does not necessarily require incriminating material for such an addition, as it is independent of the search findings and pertains to the non-compliance with statutory provisions. 7.2. After considering the facts, submissions, and the CIT(A)’s order, except for the ground related to PF/ESIC contributions, which will be addressed separately, the assessee

THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. SANKALP RECREATION PVT. LTD., AHMEDABAD

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

va) relates to statutory obligations and does not necessarily require incriminating material for such an addition, as it is independent of the search findings and pertains to the non-compliance with statutory provisions. 7.2. After considering the facts, submissions, and the CIT(A)’s order, except for the ground related to PF/ESIC contributions, which will be addressed separately, the assessee

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?

36(1) (va) of the Act? 2 Aark Inforsoft Pvt Ltd Vs. ACIT AY : 2017-18 3. Whether on the facts and in circumstances of the case and in law, Ld. CIT(A) has erred in making addition of Rs. 55,91,349/- on account of difference in receipt between "Form 26AS" and "Profit and Loss account"? 4. Whether

KIRI INDUSTRIES LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Dr.Brr Kumarshri Tr Senthil Kumar

36(1)(iii) cannot go together as the same results in double taxation not permissible as per the scheme of the Act. 9. Both the lower authorities have passed the orders without properly appreciating the facts and they further erred in grossly ignoring various submissions, explanations. and information submitted by the appellant from time to time which ought to have

SAFAL HOSPITALITY AND MAINTANANCE SERVICE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2), AHMEDABAD

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

Bench: Ms. Suchitra Kamble (Judicial Member)

section 36(1)(va). The Assessing Officer also made addition of Rs. 41,649/- towards excess payments/receipts appearing in form 26AS. The Assessing Officer also made addition of Rs. 7800/- 7 I.T.A No. 76/Ahd/2019 A.Y. 2015-16 Page No. Safal Hospitality and Maintainance Service vs. DCIT towards depreciation and addition of Rs. 330/- in respect of TDS

NIMBESHWAR GUDADRAM DESAI,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1) (PREVIOUSLY CIRCLE-3(3)), AHMEDABAD

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

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

TDS was not applicable in the case of NBFCs. The Assessing Officer held that the failure to deduct tax attracted disallowance of 30% of the expenditure under section 40(a)(ia) of the Act, and accordingly disallowed Rs. 12,36,316/- and added the same to the total income of the assessee. The second addition pertains to disallowance

M/S. CHECKMATE FACILITY & ELECTRONIC SOLUTION PVT. LTD.,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal is partly allowed for statistical\npurposes

section 36(1)(va) is now\ncovered against the assessee by the decision of the Hon'ble\nSupreme Court in assessee's own case and did not press further\non this ground.\n8. As regards the second issue, the learned AR submitted that\nthe alleged difference in receipts is not attributable to\nunaccounted income but due to timing and accounting

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA, VADODARA vs. BARODA GUJARAT GRAMIN BANK, VADODARA

In the result, the appeal filed by the Revenue fails on the sole\nground urged and is accordingly dismissed

36(1)(va) of the Act.\n2.3 CPC made aggregate additions of Rs.48,12,66,504/-, resulting\nin the assessment of positive income and determination of tax liability\nof Rs.14,50,21,633/- inclusive of tax and interest under sections\n234B and 234C, after giving credit for TDS

SUMANGAL GLASS PVT. LTD.,BHACHAU vs. DCIT, CIRCLE-4(1)(1),, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकरअपीलसं./Ita No. 2636/Ahd/2017 धििाधरणवरध/Asstt. Year: 2012-2013 Sumangal Glass Pvt. Ltd., D.C.I.T, Plot No.617/1-618-620, Vs. Circle-4(1)(1), Nh-8A,Po.Samakhiyari Ahmedabad (Piprapati), Bhachau Taluka, Samakhiyari-370150. Pan: Aaics6992G

va) of Rs.1,50,202/- 3. To delete addition of write back of unsecured loan of Rs.2,58,30,000/- 3. The first issue raised by the assessee is that the Ld. CIT(A) erred in confirming the addition made by the AO for Rs. 1,44,21,556/- under the provision of section

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS Range, 380009 Ahmedabad-380014 [PAN No.AAACC0134G] (Appellant) (Respondent) .. Appellant by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Respondent by: Shri Purushottam Kumar, Sr. D.R. Date of Hearing 07.09.2022 Date of Pronouncement 19.10.2022 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This bunch of appeals filed by the assessee and Revenue are filed against

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS Range, 380009 Ahmedabad-380014 [PAN No.AAACC0134G] (Appellant) (Respondent) .. Appellant by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Respondent by: Shri Purushottam Kumar, Sr. D.R. Date of Hearing 07.09.2022 Date of Pronouncement 19.10.2022 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This bunch of appeals filed by the assessee and Revenue are filed against

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS Range, 380009 Ahmedabad-380014 [PAN No.AAACC0134G] (Appellant) (Respondent) .. Appellant by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Respondent by: Shri Purushottam Kumar, Sr. D.R. Date of Hearing 07.09.2022 Date of Pronouncement 19.10.2022 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This bunch of appeals filed by the assessee and Revenue are filed against

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS Range, 380009 Ahmedabad-380014 [PAN No.AAACC0134G] (Appellant) (Respondent) .. Appellant by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Respondent by: Shri Purushottam Kumar, Sr. D.R. Date of Hearing 07.09.2022 Date of Pronouncement 19.10.2022 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This bunch of appeals filed by the assessee and Revenue are filed against

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS Range, 380009 Ahmedabad-380014 [PAN No.AAACC0134G] (Appellant) (Respondent) .. Appellant by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Respondent by: Shri Purushottam Kumar, Sr. D.R. Date of Hearing 07.09.2022 Date of Pronouncement 19.10.2022 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This bunch of appeals filed by the assessee and Revenue are filed against

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS Range, 380009 Ahmedabad-380014 [PAN No.AAACC0134G] (Appellant) (Respondent) .. Appellant by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Respondent by: Shri Purushottam Kumar, Sr. D.R. Date of Hearing 07.09.2022 Date of Pronouncement 19.10.2022 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This bunch of appeals filed by the assessee and Revenue are filed against

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 Range, 380009 Ahmedabad-380014 [PAN No.AAACC0134G] (Appellant) (Respondent) .. Appellant by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Respondent by: Shri Purushottam Kumar, Sr. D.R. Date of Hearing 07.09.2022 Date of Pronouncement 19.10.2022 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This bunch of appeals filed by the assessee and Revenue are filed against

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS Range, 380009 Ahmedabad-380014 [PAN No.AAACC0134G] (Appellant) (Respondent) .. Appellant by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Respondent by: Shri Purushottam Kumar, Sr. D.R. Date of Hearing 07.09.2022 Date of Pronouncement 19.10.2022 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This bunch of appeals filed by the assessee and Revenue are filed against