SHRI MUKESH HARJIBHAI PATEL,,AHMEDABAD vs. ACIT, CIRCLE-5(3), AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Ms.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2010-11 Shri Mukesh Harjibhai Patel Acit, Cir.5(3) 9, Malhar Bungalows Vs Ahmedabad. Shilaj Nandoli Road Kalol, Gandhinagar. Pan : Abvp P9561 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Written Submissions Revenue By : Shri J.L. Bhatia, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 10/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 16/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Assessee Against Order Dated 8.6.2018 In Cit(A)-5/Acit Cir.5(3)/10028/2017-18 Passed By The Ld.Commissioner Of Income-Tax (Appeals)-5, Ahmedabad [For Short “Ld.Cit(A)] Relating To The Assessment Year 2010-11 Against Confirmation Of Penalty Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act” For Short).

section 271(1)(c) of the Act for furnishing inaccurate particulars and concealment of income. Aggrieved by the 3 above assessment, the assessee filed appeal before the Ld.Commissioner of Income Tax (Appeals) against quantum appeal. The Ld.CIT(A) partly allowed the appeal of the assessee vide his order dated 11.6.2015 wherein Rs.4,79,000/- on account of undisclosed income from

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

DCIT, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LTD. , BARODA

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

DCIT, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LTD. , BARODA

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

THE DY. CIT, CIRCLE-6,, AHMEDABAD vs. M/S. ZODIAC EICHER,, AHMEDABAD

In the result, the appeal of the revenue is allowed

bogus. Subsequently the assessee has furnished merely affidavits of the 21 persons and 2 sub- dealers and could not produce any person/party for examination to controvert the findings of the assessing officer. Section 271(1)(c) of the Act has a direct bearing on the controversy and, therefore, it is salutary upon us to take note of the relevant provisions

RAJESHBHAI MOHANBHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both appeals of the assessee are partly allowed for statistical purposes, subject to the levy of costs

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1097/Ahd/2024 & 1098/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Rajeshbhai Mohanbhai Prajapati The Ito बनाम/ D-Ff 108 Pushp Business Ward-3(3)(5) V/S. Campus Ahmedabad Vastral Cross Roads Sp Ring Road, Vastral Ahmedabad – 382 445 (Gujarat) "थायी लेखा सं./Pan:Atspp 0059 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Jignesh Shah, Adv. Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/12/2024 घोषणा की तारीख /Date Of Pronouncement: 11/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

108 Pushp Business Ward-3(3)(5) v/s. Campus Ahmedabad Vastral Cross Roads SP Ring Road, Vastral Ahmedabad – 382 445 (Gujarat) "थायी लेखा सं./PAN:ATSPP 0059 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by : Shri Jignesh Shah, Adv. Revenue by : Shri V. Nandakumar, CIT-DR सुनवाई की तारीख/Date of Hearing : 10/12/2024 घोषणा की तारीख /Date of Pronouncement: 11/12/2024 आदेश

RAJESHBHAI MOHANBHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both appeals of the assessee are partly allowed for statistical purposes, subject to the levy of costs

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1097/Ahd/2024 & 1098/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Rajeshbhai Mohanbhai Prajapati The Ito बनाम/ D-Ff 108 Pushp Business Ward-3(3)(5) V/S. Campus Ahmedabad Vastral Cross Roads Sp Ring Road, Vastral Ahmedabad – 382 445 (Gujarat) "थायी लेखा सं./Pan:Atspp 0059 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Jignesh Shah, Adv. Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/12/2024 घोषणा की तारीख /Date Of Pronouncement: 11/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

108 Pushp Business Ward-3(3)(5) v/s. Campus Ahmedabad Vastral Cross Roads SP Ring Road, Vastral Ahmedabad – 382 445 (Gujarat) "थायी लेखा सं./PAN:ATSPP 0059 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by : Shri Jignesh Shah, Adv. Revenue by : Shri V. Nandakumar, CIT-DR सुनवाई की तारीख/Date of Hearing : 10/12/2024 घोषणा की तारीख /Date of Pronouncement: 11/12/2024 आदेश

MOBILE TELECOMMUNICATIONS LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, BARODA

In the result, the appeal of the assessee is Dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 641/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-2010 & आयकर अपील सं./Ita No. 1311/Ahd/2016 िनधा"रण वष"/Asstt. Year: 2010-2011 Mobile Telecommunications Pvt. Ltd., D.C.I.T., C/O. Ambalal M. Shah & Co., Vs. Circle-2(1)(2), Chartered Accountants, Baroda. 108, Bell-E-Vista Complex, Race Course Chakli Circle, Vadodara-390007. Pan: Aaccm2659J

108, Bell-e-vista Complex, Race course Chakli circle, Vadodara-390007. PAN: AACCM2659J (Applicant) (Respondent) Assessee by : None Revenue by : Shri R.R. Makwana, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 09/11/2021 घोषणा क" तारीख /Date of Pronouncement: 23/12/2021 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned two appeals have been filed at the instance

MOBILE TELECOMMUNICATIONS PVE. LTD.,,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, BARODA

In the result, the appeal of the assessee is Dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 641/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-2010 & आयकर अपील सं./Ita No. 1311/Ahd/2016 िनधा"रण वष"/Asstt. Year: 2010-2011 Mobile Telecommunications Pvt. Ltd., D.C.I.T., C/O. Ambalal M. Shah & Co., Vs. Circle-2(1)(2), Chartered Accountants, Baroda. 108, Bell-E-Vista Complex, Race Course Chakli Circle, Vadodara-390007. Pan: Aaccm2659J

108, Bell-e-vista Complex, Race course Chakli circle, Vadodara-390007. PAN: AACCM2659J (Applicant) (Respondent) Assessee by : None Revenue by : Shri R.R. Makwana, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 09/11/2021 घोषणा क" तारीख /Date of Pronouncement: 23/12/2021 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned two appeals have been filed at the instance

JAS INFRASPACE PVT. LTD.,AHMEDABAD vs. DCIT, CIRCLE-2(2)(1),, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

purchased the land from M/s. Advance Life Style Limited for Rs. 160 crore which included Rs. 5 crore on account of vacation of shops. As the liability to clear the encroachment was of M/s. Advance Life Style Limited, AO has correctly disallowed the claim. In view of the above, the ground of appeal is dismissed.” 95. Being aggrieved

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JAS INFRA SPACE PRIVATE LTD.,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

purchased the land from M/s. Advance Life Style Limited for Rs. 160 crore which included Rs. 5 crore on account of vacation of shops. As the liability to clear the encroachment was of M/s. Advance Life Style Limited, AO has correctly disallowed the claim. In view of the above, the ground of appeal is dismissed.” 95. Being aggrieved

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JAS INFRA SPACE PRIVATE LTD.,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

purchased the land from M/s. Advance Life Style Limited for Rs. 160 crore which included Rs. 5 crore on account of vacation of shops. As the liability to clear the encroachment was of M/s. Advance Life Style Limited, AO has correctly disallowed the claim. In view of the above, the ground of appeal is dismissed.” 95. Being aggrieved

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JAS INFRASPACE PRIVATE LIMITED,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

purchased the land from M/s. Advance Life Style Limited for Rs. 160 crore which included Rs. 5 crore on account of vacation of shops. As the liability to clear the encroachment was of M/s. Advance Life Style Limited, AO has correctly disallowed the claim. In view of the above, the ground of appeal is dismissed.” 95. Being aggrieved

THE ACIT, CEN- CIR 2(2), AHMEDABAD vs. M/S MARDIA CHEMICALS LTD, AHMEDABAD

In the result, the appeal of revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

bogus billings in its own case in any earlier assessment year. The unwarranted allegations made are totally false, fabricated and with ulterior motive. The said observations are totally denied as false, frivolous, vexatious and without any basis and merits whatsoever. The appellant further submitted that out of expenses of Rs, 103.79 crores, the major expenses are interest

THE ACIT, CENTRAL CAIRCLE-2(2) vs. M/S. MARDIA CHEMICALS LTD.,,

In the result, the appeal of revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

bogus billings in its own case in any earlier assessment year. The unwarranted allegations made are totally false, fabricated and with ulterior motive. The said observations are totally denied as false, frivolous, vexatious and without any basis and merits whatsoever. The appellant further submitted that out of expenses of Rs, 103.79 crores, the major expenses are interest

THE ACIT, CENTRAL CIRCLE-2(2) vs. M/S. MARDIA CHEMICALS LTD.,,

In the result, the appeal of revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

bogus billings in its own case in any earlier assessment year. The unwarranted allegations made are totally false, fabricated and with ulterior motive. The said observations are totally denied as false, frivolous, vexatious and without any basis and merits whatsoever. The appellant further submitted that out of expenses of Rs, 103.79 crores, the major expenses are interest

THE ACIT, CENTRAL CIRCLE-2(2) vs. M/S. MARDIA CHEMICALS LTD.,

In the result, the appeal of revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

bogus billings in its own case in any earlier assessment year. The unwarranted allegations made are totally false, fabricated and with ulterior motive. The said observations are totally denied as false, frivolous, vexatious and without any basis and merits whatsoever. The appellant further submitted that out of expenses of Rs, 103.79 crores, the major expenses are interest

THE ACIT, CENTRAL CIRCLE-2(2) vs. M/S. MARDIA CHEMICALS LTD.,

In the result, the appeal of revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

bogus billings in its own case in any earlier assessment year. The unwarranted allegations made are totally false, fabricated and with ulterior motive. The said observations are totally denied as false, frivolous, vexatious and without any basis and merits whatsoever. The appellant further submitted that out of expenses of Rs, 103.79 crores, the major expenses are interest