THE ACIT, CIRCLE-3(2),, AHMEDABAD vs. VISHAL ENGINEERING & GALVANIZERS,, AHMEDABAD

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

Gain (STCG). 4. The brief facts leading to this case is this that the assessee engaged in the business of Manufacturing of Transmission Towers and Job work of Engineering Fabrication and Galvanizing, filed its return of income through Electronic Media on 02.09.2011 declaring total income at Rs.38,82,630/- for A.Y. 2011-12, which was processed u/s 143(1

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ROHITJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground

THE ACIT,(OSD)CIRCLE-8,, AHMEDABAD vs. TORRENT POWER LTD.,, AHMEDABAD

In the result, the appeal of the Revenue and the Cross-objection of the assessee, both are dismissed

Bench: Shri Sandeep Gosain & Shri Amarjit Singh

143(3) of the Act referred to above. Hence, the A. O. was not justified in enhancing such disallowance by reworking the disallowance from interest and administrative expenses. Further, it is noticed that the provisions of Rule 8D are applicable from A. Y. 2008-09 as held by Bombay High Court in the case of Godrej & Boyce

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

143(3) dated 31.03.2013, 26.02.2014,25.03.2015, 01.03.2016, 28.12.2016 28.03.2013 respectively framed by JCIT, Range-3, ACIT, Circle-3, ACIT Circle 1(3), DCIT, Circle 1(3) & JCIT Circle-3, Ahmedabad. 2. The grounds raised by the assessee are as under; I Assessment Year 2010-11 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made

KIFS SECURITIES PVT. LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

143(3) dated 31.03.2013, 26.02.2014,25.03.2015, 01.03.2016, 28.12.2016 28.03.2013 respectively framed by JCIT, Range-3, ACIT, Circle-3, ACIT Circle 1(3), DCIT, Circle 1(3) & JCIT Circle-3, Ahmedabad. 2. The grounds raised by the assessee are as under; I Assessment Year 2010-11 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made

THE DY. CIT., CIRCLE-3,, AHMEDABAD vs. KHANDWALA INTEGRATED FINANCIAL SERVICES PVT. LTD, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

143(3) dated 31.03.2013, 26.02.2014,25.03.2015, 01.03.2016, 28.12.2016 28.03.2013 respectively framed by JCIT, Range-3, ACIT, Circle-3, ACIT Circle 1(3), DCIT, Circle 1(3) & JCIT Circle-3, Ahmedabad. 2. The grounds raised by the assessee are as under; I Assessment Year 2010-11 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

143(3) dated 31.03.2013, 26.02.2014,25.03.2015, 01.03.2016, 28.12.2016 28.03.2013 respectively framed by JCIT, Range-3, ACIT, Circle-3, ACIT Circle 1(3), DCIT, Circle 1(3) & JCIT Circle-3, Ahmedabad. 2. The grounds raised by the assessee are as under; I Assessment Year 2010-11 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3),, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

143(3) dated 31.03.2013, 26.02.2014,25.03.2015, 01.03.2016, 28.12.2016 28.03.2013 respectively framed by JCIT, Range-3, ACIT, Circle-3, ACIT Circle 1(3), DCIT, Circle 1(3) & JCIT Circle-3, Ahmedabad. 2. The grounds raised by the assessee are as under; I Assessment Year 2010-11 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

143(3) dated 31.03.2013, 26.02.2014,25.03.2015, 01.03.2016, 28.12.2016 28.03.2013 respectively framed by JCIT, Range-3, ACIT, Circle-3, ACIT Circle 1(3), DCIT, Circle 1(3) & JCIT Circle-3, Ahmedabad. 2. The grounds raised by the assessee are as under; I Assessment Year 2010-11 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made

DY.COMMISSIONER OF INCOME TAX CIRCLE-1(3),, AHMEDABAD vs. KIFS PVT.LTD.,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

143(3) dated 31.03.2013, 26.02.2014,25.03.2015, 01.03.2016, 28.12.2016 28.03.2013 respectively framed by JCIT, Range-3, ACIT, Circle-3, ACIT Circle 1(3), DCIT, Circle 1(3) & JCIT Circle-3, Ahmedabad. 2. The grounds raised by the assessee are as under; I Assessment Year 2010-11 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made