SHRI NAGIN A VAGHELA,VADODARA vs. THE DCIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

capital gains was offered to tax in the return or whether it was properly accounted for. More crucially, since A.Y. 2011-12 was an unabated year for the purposes of section 153A proceedings, the AO could not have made any additions unless incriminating documents were found during the search. The assessment record does not mention any such incriminating material that

DARPAN KANUBHAI SHAH,VADODARA vs. THE INCOME TAX OFFICER,WARD-3(1)(4), VADODARA

The appeal of the assessee is allowed for statistical purposes

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarआयकर अपील सं / Ita No. 123/Ahd/2024 िनधा"रण वष"/Assessment Year : 2018-19 बनाम बनाम बनाम बनाम Darpan Kanubhai Shah The Income-Tax Officer, C/O. Darpan Travels, Vs. Ward-3(1)(4), Near Ramji Mandir, Vadodara Madanzampa Road, Vadodara-390001 Pan : Agips 3405 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा"रती की ओर से / Assessee By : Shri Samir Parikh, Ar ""थ" की ओर से / Revenue By: Dr. Darsi Suman Ratnam, Cit-Dr सुनवाई की तारीख /Date Of Hearing : 22/04/2024 घोषणा की तारीख /Date Of Pronouncement: 05/07/2024 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 22.11.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2018-19. 2. Grounds Raised Are As Under :- “(1) The Learned Cit(Appeal) Is Not Correct In Holding That The Assessee Has Not Filed Return Of Income U/S 148. Consequently The Learned Cit (Appeal) Is Not Correct That The Appeal Is Not Liable To Be Admitted. (Ii) Alternatively Appeal Is Allowed By Set Aside The Order & Matter Referred Back To The Desk Of Hon. Cit For Reconsideration. Darpan Kanubhai Shah Vs. Ito Ay : 2018-19 2

Capital Gain earned by the assessee was computed by the Assessing Officer at Rs.52,41,028/- and, subjected to tax, adding it to the income of the assessee. 4. The matter was carried in appeal before the ld. CIT(A) who dismissed the assessee’s appeal as infructuous and non-maintainable, noting that the assessee had failed to fulfil

DCIT(E), CIRCLE-1, AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Gains of business or profession as well as Income from other sources which together constitute "two properties" held under the trust and the total moon thereof has been arrived at in the manner as held by ITAT Mumbai in the ne Prayagdham Trust Vs. CIT(E), Mumbai in ITA No. 3348(Mum) 2016 for A. 2011 pronounced on 07.08.2017 reported

DCIT(EXEMPTION) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Gains of business or profession as well as Income from other sources which together constitute "two properties" held under the trust and the total moon thereof has been arrived at in the manner as held by ITAT Mumbai in the ne Prayagdham Trust Vs. CIT(E), Mumbai in ITA No. 3348(Mum) 2016 for A. 2011 pronounced on 07.08.2017 reported

DCIT (EXMP) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Gains of business or profession as well as Income from other sources which together constitute "two properties" held under the trust and the total moon thereof has been arrived at in the manner as held by ITAT Mumbai in the ne Prayagdham Trust Vs. CIT(E), Mumbai in ITA No. 3348(Mum) 2016 for A. 2011 pronounced on 07.08.2017 reported

DCIT (EXMP) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Gains of business or profession as well as Income from other sources which together constitute "two properties" held under the trust and the total moon thereof has been arrived at in the manner as held by ITAT Mumbai in the ne Prayagdham Trust Vs. CIT(E), Mumbai in ITA No. 3348(Mum) 2016 for A. 2011 pronounced on 07.08.2017 reported

ARVINDSINH ISHVARSINH VAGHELA,GANDHINAGAR vs. THE ITO, WARD-4, MEHSANA

In the result, appeal of the assessee is allowed

Bench: Ms. Suchitra Kambleassessment Year: 2012-13

249(4)(b). The ld. NFAC has failed to appreciate that the appellant had not filed his ITR for AY 2012-13 In view of no taxable income so that he was not liable to pay even advance tax therefore, there was no liability to pay the amount equal to advance tax as per sec.249(4)(b). 3.2. That

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

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

249/- made by A.O, on account of product registration expenses. 4. The Ld.CIT(A) has erred in law and on facts in deleting the addition of Rs.212,82,47,627/- made by A.O. on account of deduction u/s 80IA. 5. The Ld.CIT(A) has erred in law and on facts in deleting the addition of Rs.64,33,028/- made

JT. CTI (OSD), CIRCLE-3(1)(1),, AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

249/- made by A.O, on account of product registration expenses. 4. The Ld.CIT(A) has erred in law and on facts in deleting the addition of Rs.212,82,47,627/- made by A.O. on account of deduction u/s 80IA. 5. The Ld.CIT(A) has erred in law and on facts in deleting the addition of Rs.64,33,028/- made

M/S. NIRMA LIMITED,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

249/- made by A.O, on account of product registration expenses. 4. The Ld.CIT(A) has erred in law and on facts in deleting the addition of Rs.212,82,47,627/- made by A.O. on account of deduction u/s 80IA. 5. The Ld.CIT(A) has erred in law and on facts in deleting the addition of Rs.64,33,028/- made

THE DCIT, CIR-3(1)(1), AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

249/- made by A.O, on account of product registration expenses. 4. The Ld.CIT(A) has erred in law and on facts in deleting the addition of Rs.212,82,47,627/- made by A.O. on account of deduction u/s 80IA. 5. The Ld.CIT(A) has erred in law and on facts in deleting the addition of Rs.64,33,028/- made

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

249 ITR 216 (SC) ii. TIBCO Software India P. Ltd. Vs. DCIT [2015] 170 TTJ 432 (Pune) 23. Per Contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the AO had provided numerous opportunities to the assessee to explain the transactions in foreign bank accounts. However, the assessee never provided the required details and was in perpetual denial mode

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

249 ITR 216 (SC) ii. TIBCO Software India P. Ltd. Vs. DCIT [2015] 170 TTJ 432 (Pune) 23. Per Contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the AO had provided numerous opportunities to the assessee to explain the transactions in foreign bank accounts. However, the assessee never provided the required details and was in perpetual denial mode

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

249 ITR 216 (SC) ii. TIBCO Software India P. Ltd. Vs. DCIT [2015] 170 TTJ 432 (Pune) 23. Per Contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the AO had provided numerous opportunities to the assessee to explain the transactions in foreign bank accounts. However, the assessee never provided the required details and was in perpetual denial mode

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

249 ITR 216 (SC) ii. TIBCO Software India P. Ltd. Vs. DCIT [2015] 170 TTJ 432 (Pune) 23. Per Contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the AO had provided numerous opportunities to the assessee to explain the transactions in foreign bank accounts. However, the assessee never provided the required details and was in perpetual denial mode

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

249 ITR 216 (SC) ii. TIBCO Software India P. Ltd. Vs. DCIT [2015] 170 TTJ 432 (Pune) 23. Per Contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the AO had provided numerous opportunities to the assessee to explain the transactions in foreign bank accounts. However, the assessee never provided the required details and was in perpetual denial mode

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

249 ITR 216 (SC) ii. TIBCO Software India P. Ltd. Vs. DCIT [2015] 170 TTJ 432 (Pune) 23. Per Contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the AO had provided numerous opportunities to the assessee to explain the transactions in foreign bank accounts. However, the assessee never provided the required details and was in perpetual denial mode

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

249 ITR 216 (SC) ii. TIBCO Software India P. Ltd. Vs. DCIT [2015] 170 TTJ 432 (Pune) 23. Per Contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the AO had provided numerous opportunities to the assessee to explain the transactions in foreign bank accounts. However, the assessee never provided the required details and was in perpetual denial mode

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

249 ITR 216 (SC) ii. TIBCO Software India P. Ltd. Vs. DCIT [2015] 170 TTJ 432 (Pune) 23. Per Contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the AO had provided numerous opportunities to the assessee to explain the transactions in foreign bank accounts. However, the assessee never provided the required details and was in perpetual denial mode