THE ACIT, CENTRAL CIRCLE-2(1), AHMEDABAD vs. M/S. DINESHCHANDRA R AGRAWAL INFRACON PVT. LTD., AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 85/Ahd/2021 िनधा"रणवष"/Asstt. Year: 2013-14

b) the due date for filing the return of income for such previous year has expired but the assessee has not filed the return, then, notwithstanding that such income is declared by him in any return of income furnished on or after the date of search, he shall, for the purposes of imposition of a penalty under clause

M/S. MORAKHIA COPPER & ALLOYS PVT. LTD.,,AHMEDABAD vs. ACIT, CIRCLE-2(1)(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 161/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2011-12 M/S. Morakhia Copper & Alloys Pvt. A.C.I.T., Ltd., Vs. Tax, Circle-2(1)(2), 12, 2Nd Floor, B Wing, Ahmedabad. Mardia Plaza, C.G. Road, Ahmedabad-380006. Pan: Aaacm3439J

B Wing, Ahmedabad. Mardia Plaza, C.G. Road, Ahmedabad-380006. PAN: AAACM3439J (Applicant) (Respondent) Assessee by : None Revenue by : Shri R.R. Makwana, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 15/11/2021 घोषणा क" तारीख /Date of Pronouncement: 20/12/2021 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against

WORLD TRADE IMPEX LTD.,,BARODA vs. THE ACIT.,CIRCLE-4,, BARODA

In the result, the appeal of the assessee is hereby allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

b) Ajay Dabre v. Pyare Ram 2023 SCC Online SC 92: ‘13. This Court in the case of Basawaraj v. Special Land Acquisition Officer while rejecting an application for condonation of delay for lack of sufficient cause has concluded in Paragraph 15 as follows: "15. The law on the issue can be summarised to the effect that where a case

M/S. WORLD TRADE IMPEX LTD.,,BARODA vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-5,, BARODA

In the result, the appeal of the assessee is hereby allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

b) Ajay Dabre v. Pyare Ram 2023 SCC Online SC 92: ‘13. This Court in the case of Basawaraj v. Special Land Acquisition Officer while rejecting an application for condonation of delay for lack of sufficient cause has concluded in Paragraph 15 as follows: "15. The law on the issue can be summarised to the effect that where a case

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. SANJAY PRATAPRAI MEHTA, BHAVNAGAR

In the result, appeal of the Department is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

B. Parmar, A.R. Date of Hearing 17.04.2024 Date of Pronouncement 24.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Revenue against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), passed for Assessment Year 2014-15 deleting the levy of penalty under Section 271

SHRI ATUL BABUBHAI SHAH,AHMEDABAD vs. THE JT.CIT.,RANGE-10,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed, Accountantmember & Ms. Madhumita Roy

271(1)(c) of the Act dated 28/03/2012 and assessment order u/s.143(3) dated 21/12/2011 relevant to Assessment Years (AYs) 2007-08, 2007-08 and 2009-10 respectively. First we take up ITA No.76/Ahd/2011 for AY 2007-08, wherein the assessee has raised the following grounds of appeal: 11.1. the order passed u/s.250

SHRI ATULBHAI BABULAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-11,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed, Accountantmember & Ms. Madhumita Roy

271(1)(c) of the Act dated 28/03/2012 and assessment order u/s.143(3) dated 21/12/2011 relevant to Assessment Years (AYs) 2007-08, 2007-08 and 2009-10 respectively. First we take up ITA No.76/Ahd/2011 for AY 2007-08, wherein the assessee has raised the following grounds of appeal: 11.1. the order passed u/s.250

SHRI ATULBHAI BABUBHAI SHAH,AHMEDABAD vs. THE ACIT.,RANGE-10,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed, Accountantmember & Ms. Madhumita Roy

271(1)(c) of the Act dated 28/03/2012 and assessment order u/s.143(3) dated 21/12/2011 relevant to Assessment Years (AYs) 2007-08, 2007-08 and 2009-10 respectively. First we take up ITA No.76/Ahd/2011 for AY 2007-08, wherein the assessee has raised the following grounds of appeal: 11.1. the order passed u/s.250

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

In the result, the appeal of the revenue is allowed

purchases shown by the assessee were 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

MARDIA COPPER EXTRUTIONS PVT.LTD.,AHMEDABAD vs. DCIT, CIRCLE-2(1)(2),, AHMEDABAD

In the result appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 229/Ahd/2018 "नधा"रण वष"/Asstt. Year: 1990-1991 M/S Mardia Copper Extrusions Pvt. Ltd., D.C.I.T, C/O Mehta Lodha & Co., Vs. Circle-2(1)(2), 105, Sakar-I, Near Gandhigram Railway Ahmedabad. Station, Off Ashram Road, Ahmedabad-380009. Pan: Aabcm3848G

b) where in respect of any fact, material to the computation of total income under the provisions of the Act, the assessee is not able to substantiate the explanation and the assessee fails, to prove that such explanation is bona fide and that the assessee had disclosed all the facts relating to the same and material to the computation

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

b)\n19,52,09,835/-\n20,76,83,195/-\n18. It was thus urged that, in view of the availability of substantial own\nfunds and the binding judicial precedents, the disallowance sustained by\nthe CIT(A) under section 14A ought to be deleted in full.\n19. With regard to the disallowance of administrative expenses under\nRule

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).

B” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment 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

SHRI KIRTIKUMAR VASANTBHAI THAKKAR,,PATAN vs. THE INCOME TAX OFFICER, WARD-1,, PATAN

In the result, the appeal of the assessee is dismissed

B” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2008-09 Shri Kiritkumar The ITO, Vasantbhai Thakkar, Wd-1, Prop. Of M/s. Divya Vs Patan Traders (Respondent) PAN: ADVPT8412B (Appellant) Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: Shri M. S. Chhajad, A.R. Date of hearing : 22-11-2017 Date of pronouncement

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

B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT, And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर 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

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

B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT, And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर 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

THE JT.CIT, CIRCLE-6(1),, AHMEDABAD vs. SHRI NILESH RAMESHCHANDRA SHAH,, AHMEDABAD

In the result, appeal filed by the Revenue is hereby dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2010-11 The JT. CIT, Shri Nilesh Rameshchandra Circle-6(1), Shah, Ahmedabad Vs Prop. Shagun Art, 8, Ram Shyam Apartment, Nr. L.G. Hospital, Maninagar, Ahmedabad-380008 (Appellant) PAN: AFQPS3070R (Respondent) Revenue Represented: Smt. Malarkodi. R, Sr.D.R. Assessee Represented: Shri Karan Shah

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 271(1)(c) in respect of disallowance on account of income reflected in 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

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 271(1)(c) in respect of disallowance on account of income reflected in 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