SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 36 (1)(va) of the Act. ITA Nos.722,218&1306/Ahd/2014 & ITA No. 1345/Ahd/2015 A.Ys. 2000-01&2007-08 to 2009-10 33 Under the provision of PF and ESI Act, the period for making the payment has been specified within 15 days from the end of the month in which salary of the assessee became due. However, there

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 purchases based on the information received from Department of Sales Tax, Maharashtra without considering the evidences and explanations provided by the Appellant and without giving the basis for such allegations and an opportunity to cross examine the defaulting parties to the Appellant. 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 purchases based on the information received from Department of Sales Tax, Maharashtra without considering the evidences and explanations provided by the Appellant and without giving the basis for such allegations and an opportunity to cross examine the defaulting parties to the Appellant. ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

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 purchases based on the information received from Department of Sales Tax, Maharashtra without considering the evidences and explanations provided by the Appellant and without giving the basis for such allegations and an opportunity to cross examine the defaulting parties to the Appellant. 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 purchases based on the information received from Department of Sales Tax, Maharashtra without considering the evidences and explanations provided by the Appellant and without giving the basis for such allegations and an opportunity to cross examine the defaulting parties to the Appellant. ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

bogus purchases to the file of the Assessing Officer for fresh adjudication with specific directions to verify the transactions by issuing summons to the concerned parties. 4. Pursuant to the directions of the Hon’ble ITAT, the Assessing Officer carried out set-aside assessment proceedings under section 254 read with section 143(3) of the Act. During these proceedings

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

bogus purchases to the file of the Assessing Officer for fresh adjudication with specific directions to verify the transactions by issuing summons to the concerned parties. 4. Pursuant to the directions of the Hon’ble ITAT, the Assessing Officer carried out set-aside assessment proceedings under section 254 read with section 143(3) of the Act. During these proceedings

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

bogus purchases to the file of the Assessing Officer for fresh adjudication with specific directions to verify the transactions by issuing summons to the concerned parties. 4. Pursuant to the directions of the Hon’ble ITAT, the Assessing Officer carried out set-aside assessment proceedings under section 254 read with section 143(3) of the Act. During these proceedings

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

bogus purchases to the file of the Assessing Officer for fresh adjudication with specific directions to verify the transactions by issuing summons to the concerned parties. 4. Pursuant to the directions of the Hon’ble ITAT, the Assessing Officer carried out set-aside assessment proceedings under section 254 read with section 143(3) of the Act. During these proceedings

M/S. UNIQUE METROPOLIS,,AHMEDABAD vs. JT.COMMISSIONER OF INCOME TAX,RANGE-9,, AHMEDABAD

In the result, Ground Nos

bogus purchases calculated at 12.5% of the purchases which is excessive when no such disallowance is called. The ld. Authorized Representative of the assessee reiterated that assessee had provided all details and evidences and vide reply dated 24-02- 2014, copy of PAN card of parties, confirmation of ledger account duly signed by parties, copies of invoices and delivery challan

THE JT. CIT, RANGE-9,, AHMEDABAD vs. M/S. UNIQUE METROPOILS,, AHMEDABAD

In the result, Ground Nos

bogus purchases calculated at 12.5% of the purchases which is excessive when no such disallowance is called. The ld. Authorized Representative of the assessee reiterated that assessee had provided all details and evidences and vide reply dated 24-02- 2014, copy of PAN card of parties, confirmation of ledger account duly signed by parties, copies of invoices and delivery challan

SHRI ASHISH HARIBHAI PATEL,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(1),, AHMEDABAD

In the result, assessee’s appeal is partly allowed

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

bogus purchases to the turn of Rs.9,27,747/-. 5. During the course of assessment proceeding, the assessee was told to submit the books of accounts for F.Y. 2009-10 along with all ledgers, cash books, register for purchase and sales, with bills/vouchers and other relevant documents in respect of his return filed. In response whereof, the assessee furnished

ASHAPURA STONE INDUSTRIES,ANAND vs. THE ITO, WARD-1, ANAND

The appeal of the assessee is allowed for statistical purposes, with directions as above

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2012-2013 Ashapura Stone Industries The Ito, Ward-1 1, Nh No.8, Vasad Vs. Anand. Nr.Geb Sub-Station Anand-388 306, Gujarat Pan : Aaufa 6762 D (Applicant) (Responent) : Shri Hardik Vora, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 07/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

section 250 r.w.s. 254 of the Income-tax Act, 1961 for the A.Y. 2012–13. 2. Brief Facts 2.1 The assessee is engaged in the business of quarrying and trading in stone products. In the course of reassessment proceedings initiated u/s 147 based on an information received from the office of the Dy. Director of Income-tax (Investigation

M/S. ARMEE INFOTECH,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

1), 1002, Akik Building Ahmedabad. Opp: Rajpath Club, SG Highway, Ahmedabad 380 0054. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri Hardik Vora, Advocate Revenue by : Shri Mukesh Kumar Sharma, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 21/12/2021 घोषणा क" तार"ख /Date of Pronouncement: 11/01/2022 आदेश/O R D E R PER RAJPAL YADAV, VICE-PRESIDENT In assessment

THE ACIT, CIRCLE-6(1),, AHMEDABAD vs. ARMEE INFOTECH,, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

1), 1002, Akik Building Ahmedabad. Opp: Rajpath Club, SG Highway, Ahmedabad 380 0054. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri Hardik Vora, Advocate Revenue by : Shri Mukesh Kumar Sharma, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 21/12/2021 घोषणा क" तार"ख /Date of Pronouncement: 11/01/2022 आदेश/O R D E R PER RAJPAL YADAV, VICE-PRESIDENT In assessment

THE INCOME TAX OFFICER, WARD-1(3)(1),, AHMEDABAD vs. SHRI ASHOKKUMAR MOHANLAL JAIN,, AHMEDABAD

Appeal of the Revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1207/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2012-2013 Ashok Mohanlal Jain, I.T.O, Prop Of Parshwanth Enterprise, Vs. Ward-1(3)(1), S/3, Sujata Flats, Ahmedabad. Camp Road, Sahibaug, Ahmedabad-380004. Pan: Aczpj7617B

1,61,20251/- against which made payment of Rs. 99,93,000/-and payment for Rs. 39,00,000/- was still outstanding at the end of the year. The learned CIT(A) further found that there was copy ledger confirmation, financial statement along tax audit report, copy of ITR etc. furnished by the assessee which sufficient enough to hold genuineness

SHRI ASHOK MOHANLAL JAIN,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(3)(1),, AHMEDABAD

Appeal of the Revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1207/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2012-2013 Ashok Mohanlal Jain, I.T.O, Prop Of Parshwanth Enterprise, Vs. Ward-1(3)(1), S/3, Sujata Flats, Ahmedabad. Camp Road, Sahibaug, Ahmedabad-380004. Pan: Aczpj7617B

1,61,20251/- against which made payment of Rs. 99,93,000/-and payment for Rs. 39,00,000/- was still outstanding at the end of the year. The learned CIT(A) further found that there was copy ledger confirmation, financial statement along tax audit report, copy of ITR etc. furnished by the assessee which sufficient enough to hold genuineness

THE ACIT, CIRCLE-5,, AHMEDABAD vs. NIRMA CHEMICALS WORKS PVT.LTD., AHMEDABAD

In the result appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. ITA Nos.1054/Ahd/2012 and 6 others