SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

delay of 417 days (as computed by the Registry) in filing both appeals is hereby condoned, and the appeals are admitted for adjudication. 3. Facts of the cases: 3.1 The assessee is a registered public charitable trust which was granted provisional registration under section 12AB(1)(ac)(vi) vide order in Form No. 10AC dated 13.01.2022, valid for assessment years

THE DCIT,(OSD)-1, CIRCLE-4,, AHMEDABAD vs. MIDVALLEY HEALTHCARE SERVICES PVT.LTD.,, AHMEDABAD

In the result, the CO of the assessee is partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

120 (URO) and Digital Equipment India Ltd vs. DCIT reported in 103 TTJ 329. 5.2 The assessee further submitted that being a 100% EOU it has to file quarterly and annual reports of sales details with STPI in Software Export Declaration (SOFTEX) Form. After verifying and examining the details, the STPI grants certificate with regard to export, data link

THE ACIT, CENTRAL CIRCLE-1(4),, AHMEDABAD vs. SHRI RAGHUBHAI B.VAGHELA, AHMEDABAD

In the result, this appeal of the assessee is also allowed

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

4. In the light of aforesaid decisions, the burden is on the party claiming condonation of delay to place before the court, in clear and explicit terms, all facts on which the party relies, so that the court can come to the conclusion that it is not a case of want of diligence or inaction on the part

THE ACIT, CENTRAL CIRCLE-1(4),, AHMEDABAD vs. SHRI RAGHUBHAI B.VAGHELA, AHMEDABAD

In the result, this appeal of the assessee is also allowed

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

4. In the light of aforesaid decisions, the burden is on the party claiming condonation of delay to place before the court, in clear and explicit terms, all facts on which the party relies, so that the court can come to the conclusion that it is not a case of want of diligence or inaction on the part

THE ACIT, CENTRAL CIRCLE-1(4),, AHMEDABAD vs. SHRI RAGHUBHAI B.VAGHELA, AHMEDABAD

In the result, this appeal of the assessee is also allowed

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

4. In the light of aforesaid decisions, the burden is on the party claiming condonation of delay to place before the court, in clear and explicit terms, all facts on which the party relies, so that the court can come to the conclusion that it is not a case of want of diligence or inaction on the part

DARED SEVA SAHKARI MANDALI LIMITED,BHAVANAGAR vs. ITO, WARD-1(1), BHAVNAGAR

In the result, appeal of the assessee in ITA no

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Separate Appellate

120 of 2019, dated 14-03-2023 , in which the Tribunal has held as under:- “11 On a consideration of the rival submissions and on a perusal of the statutory provisions, we find that a reading of Section 80A(5) and Section 80AC of the IT Act as they stood prior to 1.4.2018, when the latter provision was amended

DARED SEVA SAHKARI MANDALI LIMITED,BHAVNAGAR, GUJARAT vs. ITO, WARD-1(1), BHAVNAGAR

In the result, appeal of the assessee in ITA no

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Separate Appellate

120 of 2019, dated 14-03-2023 , in which the Tribunal has held as under:- “11 On a consideration of the rival submissions and on a perusal of the statutory provisions, we find that a reading of Section 80A(5) and Section 80AC of the IT Act as they stood prior to 1.4.2018, when the latter provision was amended

AIRONA TILES LIMITED,SABARKANTHA vs. THE DCIT, CIRCLE HIMATNAGAR PRESENTLY THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

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

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1127/Ahd/2023 िनधा"रण वष" /Assessment Year : 2016-17 Airona Tiles Limited The Dcit बनाम/ Ceramic City Circle Himatnagar. V/S. At & Post : Dalpur Presently The Dcit, Kathwada Road Circle-2(1)(1) Sabarkantha – 383 120 (Gujarat) "थायी लेखा सं./Pan: Aanca 3712 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Anil N. Shah & Aatish Shah Ars Revenue By : Shri Purshottam Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 19 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 20 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Dated 13.10.2022 Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Arising Out Of The Assessment Order Dated 21.12.2018 Passed Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] By Dcit/Acit, Circle Himatnagar [Hereinafter Referred To As “Ao”] For The Assessment Year (Ay) 2016-17. Airona Tiles Ltd. Vs. The Dcit, Circle Himatnagar - Presently The Dcit, Circle-2(1)(1) Asst. Year : 2016-17

120 (Gujarat) "थायी लेखा सं./PAN: AANCA 3712 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Shri Anil N. Shah & Aatish Shah ARs Revenue by : Shri Purshottam Kumar, Sr.DR सुनवाई की तारीख/Date of Hearing : 19 /03/2025 घोषणा की तारीख /Date of Pronouncement: 20 /03/2025 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR, AM: This appeal has been preferred

M/S. FAG BEARINGS INDIA LTD.,BARODA vs. THE ACIT, CIRCLE-1(2),, BARODA

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

section 37, will require to be shown by the assessee for application of the netting principle. 33.1 The case law relied upon by the assessee before the AO/CIT-A does not apply to the facts of the case on hand. As such the case law relied upon by the AO/CIT-A is distinguishable from the facts of the present case. Therefore

M/S. FAG BEARINGS INDIA LTD.,,BARODA vs. THE CIT-I,, BARODA

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

section 37, will require to be shown by the assessee for application of the netting principle. 33.1 The case law relied upon by the assessee before the AO/CIT-A does not apply to the facts of the case on hand. As such the case law relied upon by the AO/CIT-A is distinguishable from the facts of the present case. Therefore

THE ACIT, CIRCLE-1(2),, BARODA vs. M/S. FAG BEARINGS INDIA LTD.,, VADODARA

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

section 37, will require to be shown by the assessee for application of the netting principle. 33.1 The case law relied upon by the assessee before the AO/CIT-A does not apply to the facts of the case on hand. As such the case law relied upon by the AO/CIT-A is distinguishable from the facts of the present case. Therefore

M/S. FAG BEARINGS INDIA LTD.,,BARODA vs. THE DY.CIT.,CIRCLE-1(2),, BARODA

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

section 37, will require to be shown by the assessee for application of the netting principle. 33.1 The case law relied upon by the assessee before the AO/CIT-A does not apply to the facts of the case on hand. As such the case law relied upon by the AO/CIT-A is distinguishable from the facts of the present case. Therefore

M/S. FAG BEARINGS INDIA LTD.,,BARODA vs. THE ACIT.,CIRCLE-1(2),(TPO), BARODA

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

section 37, will require to be shown by the assessee for application of the netting principle. 33.1 The case law relied upon by the assessee before the AO/CIT-A does not apply to the facts of the case on hand. As such the case law relied upon by the AO/CIT-A is distinguishable from the facts of the present case. Therefore

THE ACIT, CIRCLE-5, AHMEDABAD vs. M/S. NABROS PHARMA LTD., AHMEDABAD

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

section 37, will require to be shown by the assessee for application of the netting principle. 33.1 The case law relied upon by the assessee before the AO/CIT-A does not apply to the facts of the case on hand. As such the case law relied upon by the AO/CIT-A is distinguishable from the facts of the present case. Therefore

M/S.SAI ENTREPRISES,,AHMEDABAD vs. INCOME TAX OFFICER,WARD-5(2),, VADODARA

In the result, all three appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

condone the minor delay of 10 days in filing the appeal. Now, we take the appeal on merit. 3 5. Brief facts of the case are that according to the assessee it was engaged in development of industrial park and claimed deduction under section 80IA of the Act in respect of income from development of Industrial Park Scheme 2008 notified

SAI ENTERPRISE,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(1)(5),, BARODA

In the result, all three appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

condone the minor delay of 10 days in filing the appeal. Now, we take the appeal on merit. 3 5. Brief facts of the case are that according to the assessee it was engaged in development of industrial park and claimed deduction under section 80IA of the Act in respect of income from development of Industrial Park Scheme 2008 notified

RAJESH AMARSINH PRAJAPATI,AHMEDABAD vs. ITO, WARD-3(2)(4), AHMEDABAD

In the result, appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

b) of the Act and without initiating revenue proceeding u/s 142? Rajesh Amarsinh Prajapati vs. ITO Asst.Year –2010-11 - 2– Whether the AO was correct in failing to make provisional attachment to protect the interest of the revenue even after knowing about the high volume of income escaping assessment and without confining his jurisdiction u/s. 120

RASNA PVT. LTD.,,AHMEDABAD vs. THE PR.CIT, -3, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedasstt.Year 2015-16

condone the delay and proceed to decide the appeal of the assessee on merit. 4. Brief facts of the case are that the assessee-company has filed its return of income on 28.11.2015 declaring total income at Rs.9,08,58,880/-. The assessee-company at the relevant time was engaged in manufacturing and trading of soft drink concentrate/mixes and bakery