THE ACIT, CIRCLE-1(2), AHMEDABAD vs. NEPTUNE PLASTIC CORPORATION, AHMEDABAD

In the result, the appeal filed by the Revenue is partly allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 147 of the Income Tax Act, 1961 (in short ‘the Act’) after recording proper reason. The assessment was completed u/s. 143(3) r.w.s. 147 of the Act on 29.12.2018 at total income of Rs.3,07,97,263/-. 3. Aggrieved with the order of the AO, the assessee had filed an appeal before the First Appellate Authority, which was decided

VIJAY KANTILAL VORA,VADODARA vs. DCIT, CIRCLE-4(2)(1), VADODARA

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2011-12 Vijay Kantilal Vora The Dcit 201, Shrushti Flats, Vs Circle-4(2)(1), Opp. Geb Sub Station, Vadodara Gotri Road, Vadodara-390021 Pan: Aakpv3542 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Talati, Ca Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 27/05/2024 घोषणा क" तार"ख /Date Of Pronouncement: 30/05/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthis Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)- 4 Vadodara (Hereinafter Referred As “Ld. Cit(A)” Dated 30.1.2018, Relating To The Assessment Order Passed By The Assessing Officer (Hereinafter Referred As “Ao”) Under Section 144 R.W.S. 147 Of The Income Tax Act, 1961(Hereinafter Referred As “The Act” For The Assessment Year2011-12. 2. Assessee Has Taken Following Grounds Of Appeal: Vijay Kantilal Vora Vs. Dcit Asst. Year : 2011-12

201, Shrushti Flats, Vs Circle-4(2)(1), Opp. GEB Sub Station, Vadodara Gotri Road, Vadodara-390021 PAN: AAKPV3542 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sunil Talati, CA Revenue by : Shri Sudhakar Verma, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 27/05/2024 घोषणा क" तार"ख /Date of Pronouncement: 30/05/2024 आदेश/O R D E R PER MAKARAND

ARUNABEN KISHORKUMAR MANDALIA,AHMEDABAD vs. THE PR.CIT, CENTRAL, AHMEDABAD

In the result, the appeal preferred by the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita Nos. 1052 To 1054/Ahd/2025 िनधा"रण वष"/Asstt. Years: 2017-18 To 2020-21 Arunaben Kishorkumar Mandalia, The Principal बनामVs 12, Ashwamegh-Iii, Commissioner Of . 132 Feet Ring Road, Income Tax (Central), Satellite, Ahmedabad. Ahmedabad-380015. Pan: Ablpm2848Q (अपीलाथ" /Appellant ( ""यथ" /Respondent) Assessee By : Shri M K Patel, With Shri Vartik Choksi, Ars Revenue By : Shri Sher Singh, Cit.Dr

gains of business, Section 40A(2)(b) does not apply to me. 13. Details of addition/disallowance made for scrutiny assessment occasions for the relevant assessment years and explain as to why similar addition/disallowance should not be made for the year under review. Please also furnish copy of order passed u/s.143(3)/147/154/263 of the Act, if any, for the relevant

ARUNABEN KISHORKUMAR MANDALIA,AHMEDABAD vs. THE PR.CIT, CENTRAL, AHMEDABAD

In the result, the appeal preferred by the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita Nos. 1052 To 1054/Ahd/2025 िनधा"रण वष"/Asstt. Years: 2017-18 To 2020-21 Arunaben Kishorkumar Mandalia, The Principal बनामVs 12, Ashwamegh-Iii, Commissioner Of . 132 Feet Ring Road, Income Tax (Central), Satellite, Ahmedabad. Ahmedabad-380015. Pan: Ablpm2848Q (अपीलाथ" /Appellant ( ""यथ" /Respondent) Assessee By : Shri M K Patel, With Shri Vartik Choksi, Ars Revenue By : Shri Sher Singh, Cit.Dr

gains of business, Section 40A(2)(b) does not apply to me. 13. Details of addition/disallowance made for scrutiny assessment occasions for the relevant assessment years and explain as to why similar addition/disallowance should not be made for the year under review. Please also furnish copy of order passed u/s.143(3)/147/154/263 of the Act, if any, for the relevant

ARUNABEN KISHORKUMAR MANDALIA,AHMEDABAD vs. THE PR.CIT, CENTRAL, AHMEDABAD

In the result, the appeal preferred by the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita Nos. 1052 To 1054/Ahd/2025 िनधा"रण वष"/Asstt. Years: 2017-18 To 2020-21 Arunaben Kishorkumar Mandalia, The Principal बनामVs 12, Ashwamegh-Iii, Commissioner Of . 132 Feet Ring Road, Income Tax (Central), Satellite, Ahmedabad. Ahmedabad-380015. Pan: Ablpm2848Q (अपीलाथ" /Appellant ( ""यथ" /Respondent) Assessee By : Shri M K Patel, With Shri Vartik Choksi, Ars Revenue By : Shri Sher Singh, Cit.Dr

gains of business, Section 40A(2)(b) does not apply to me. 13. Details of addition/disallowance made for scrutiny assessment occasions for the relevant assessment years and explain as to why similar addition/disallowance should not be made for the year under review. Please also furnish copy of order passed u/s.143(3)/147/154/263 of the Act, if any, for the relevant

M/S. PETROFILS CO .OPERATIVE LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2),, VADODARA

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

201, Shagun Residency 2, Nandanvan Society B/h. Rly. Station Alkapuri, Vadodara. PAN : AAAAP 0443P (Applicant) (Responent) : Shri M.K. Patel, AR Assessee by Revenue by : Smt.Trupti Patel, Sr.DR सुनवाई क" तारीख/Date of Hearing : 04/03/2024 घोषणा क" तारीख /Date of Pronouncement: 29/05/2024 आदेश आदेश/O R D E R आदेश आदेश PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER These are appeals filed

M/S. PETROFILS CO .OPERATIVE LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, VADODARA

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

201, Shagun Residency 2, Nandanvan Society B/h. Rly. Station Alkapuri, Vadodara. PAN : AAAAP 0443P (Applicant) (Responent) : Shri M.K. Patel, AR Assessee by Revenue by : Smt.Trupti Patel, Sr.DR सुनवाई क" तारीख/Date of Hearing : 04/03/2024 घोषणा क" तारीख /Date of Pronouncement: 29/05/2024 आदेश आदेश/O R D E R आदेश आदेश PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER These are appeals filed

M/S. PETROFILS CO .OPERATIVE LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, VADODARA

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

201, Shagun Residency 2, Nandanvan Society B/h. Rly. Station Alkapuri, Vadodara. PAN : AAAAP 0443P (Applicant) (Responent) : Shri M.K. Patel, AR Assessee by Revenue by : Smt.Trupti Patel, Sr.DR सुनवाई क" तारीख/Date of Hearing : 04/03/2024 घोषणा क" तारीख /Date of Pronouncement: 29/05/2024 आदेश आदेश/O R D E R आदेश आदेश PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER These are appeals filed

M/S. PETROFILS CO. OPERATIVE LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, VADODARA

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

201, Shagun Residency 2, Nandanvan Society B/h. Rly. Station Alkapuri, Vadodara. PAN : AAAAP 0443P (Applicant) (Responent) : Shri M.K. Patel, AR Assessee by Revenue by : Smt.Trupti Patel, Sr.DR सुनवाई क" तारीख/Date of Hearing : 04/03/2024 घोषणा क" तारीख /Date of Pronouncement: 29/05/2024 आदेश आदेश/O R D E R आदेश आदेश PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER These are appeals filed

JERAMBHAI RATNABHAI PATEL,AHMEDABAD vs. CPC, BANGALORE PRESENT JURISDICTION THE ITO, WARD-5(1)(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year 2022-23

201 at 2nd Floor Commercial, Smt. Vimblaben Jerambhai Patel Unit No. 101 at 1st Floor commercial, (III) Assessee’s Unit at Ground Floor commercial with equal share that of Smt. Vimblaben Jerambhai Patel and Darshanbhai Jerambhai Patel. I.T.A No. 1531/Ahd/2024 Jerambhai Ratnabhai Patel, A.Y. 2022-23 3 3.1. After taking into account of the family arrangement with Assessee’s wife

VIDHI PRAGNESH MODI,AHMEDABAD vs. THE ITO, WARD-4(2)(5), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

201, Devashish Complex, Nr. Regenta Central Antarim Hotel, Off C.G. Road, Ahmedabad-380015 (Respondent) Gujarat PAN: AKZPM0327R (Appellant) Assessee Represented: Shri Divyang Shah, A.R. Revenue Represented: Shri Abhijit, Sr.D.R. Date of hearing : 05-08-2025 Date of pronouncement : 07 -08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against exparte appellate

KIRI INDUSTRIES LTD.,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

201(1A) would be compensatory in nature and thus, was to be allowed as deduction. While passing the order, ITAT made the following observations: 5. Considered the rival submissions and materials placed on record. We observe that assessee has paid interest on late payment of TDS. We observe from various decisions relied upon by both the parties and we observe

NIRMA LIMITED,,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1),, AHMEDABAD

201/- on the same intangible assets.\nThe AO restricted the allowance to Rs.20,65,768/- (25% of Rs.\n82,63,073/- being the WDV carried forward as per his\ncomputation) and disallowed Rs.3,08,70,433/-.\n24. The AO justified this on the ground that the ITAT's decision\nin assessee's favour for earlier years (allowing depreciation on\nWDV

THE ACTI , CIRCLE-3(1)(1),, AHMEDABAD vs. NIRMA LIMITED,, AHMEDABAD

201/- on the same intangible assets.\nThe AO restricted the allowance to Rs.20,65,768/- (25% of Rs.\n82,63,073/- being the WDV carried forward as per his\ncomputation) and disallowed Rs.3,08,70,433/-.\n24. The AO justified this on the ground that the ITAT's decision\nin assessee's favour for earlier years (allowing depreciation on\nWDV

THE ACTI , CIRCLE-3(1)(1),, AHMEDABAD vs. NIRMA LIMITED,, AHMEDABAD

201/- on the same intangible assets.\nThe AO restricted the allowance to Rs.20,65,768/- (25% of Rs.\n82,63,073/- being the WDV carried forward as per his\ncomputation) and disallowed Rs.3,08,70,433/-.\n24. The AO justified this on the ground that the ITAT's decision\nin assessee's favour for earlier years (allowing depreciation on\nWDV

NIRMA LIMITED,,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1),, AHMEDABAD

201/- on the same intangible assets.\nThe AO restricted the allowance to Rs.20,65,768/- (25% of Rs.\n82,63,073/- being the WDV carried forward as per his\ncomputation) and disallowed Rs.3,08,70,433/-.\n24. The AO justified this on the ground that the ITAT's decision\nin assessee's favour for earlier years (allowing depreciation on\nWDV

VARIS MAHENDRABHAI DOSHI,AHMEDABAD vs. THE ITO, WARD-4(2)(3), AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

201, Ahmedabad Devashish Complex, Nr. Regenta Central Antarim Hotel, Off. C.G. Road, Ahmedabad-380009 [PAN No.ADPPD4435N] (Appellant) .. (Respondent) Appellant by : Shri Divyang Shah, AR Respondent by: Shri Kamal Deep Singh, Sr. DR 10.12.2025 Date of Hearing Date of Pronouncement 16.12.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against

HARIVALLABHDAS RAJAN RAMKRISHNA,AHMEDABAD vs. THE ACIT, CIRCLE-5(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 1010/Ahd/2024 (िनधा"रण वष" / Assessment Year : 2012-13)

201 Aniket, CG Raod, Circle 5(2)(1), Ahmedabad Navrangpura, Ahmedabad, Gujarat, 380009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAHH5621N (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Mehul K. Patel, Advocate ""थ" की ओर से/Respondent by : Smt. Mamta Singh, Sr. DR Date of Hearing 11/09/2024 Date of Pronouncement 01/10/2024 O R D E R PER SHRI NARENDRA