ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

143 or section 144 at any time after the expiry of twenty one months from the end of the assessment year in which the income was first assessable. (2) ………. (3) ………. (4) Notwithstanding anything contained in sub-sections (1), (2) and (3), where a reference under sub-section (1) of section 92CA is made during the course of the proceeding

AARK INFOSOFT PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The Acit, 45, Shetrunjay, 2Nd Floor, Above Circle-1(1)(1), Central Bank Of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 Pan : Aahca 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Divyang Shah, Ar Revenue By : Shri Santosh Kumar, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 08.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 21.02.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 27.07.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Issuing A Notice U/S 143(2) Of The Act? 2. Whether On The Facts & In Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Making Disallowance Of Employees' Contribution To Pf & Esic Of Rs.5,51,657/- U/S 36(1) (Va) Of The Act?

delayed in terms of the time prescribed u/s 143(2) of the Act. Section 143(2) prescribes the time limit as under:- “143… (2) Where a return has been furnished under section 139, or in response to a notice under sub-section (1) of section 142, the Assessing Officer or the prescribed income-tax authority, as the case

TEXRAJ REALTY PVT.LTD.,,AHMEDABAD vs. THE PR. CIT-4, AHMEDABAD

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

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Year : 2015-16

condone the said delay and proceed to dispose of this appeal on merit. Texraj Realty Pvt Ltd Vs. PCIT AY : 2015-16 2 3. The assessee, in the present case, is a company which is engaged in real estate business. The return of income for the year under consideration was filed by it on 05.10.2015 declaring a total income

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C and 148 of the Income Tax Act as required in the particular case of an assessee, and directed them to file their return. The returns were filed. The assessments have been completed, and the appeals have been decided by the ld.CIT

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI ASHOK SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C and 148 of the Income Tax Act as required in the particular case of an assessee, and directed them to file their return. The returns were filed. The assessments have been completed, and the appeals have been decided by the ld.CIT

SHRI DEEPAK BUDHARMAL VASWANI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C and 148 of the Income Tax Act as required in the particular case of an assessee, and directed them to file their return. The returns were filed. The assessments have been completed, and the appeals have been decided by the ld.CIT

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C and 148 of the Income Tax Act as required in the particular case of an assessee, and directed them to file their return. The returns were filed. The assessments have been completed, and the appeals have been decided by the ld.CIT

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJESH SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C and 148 of the Income Tax Act as required in the particular case of an assessee, and directed them to file their return. The returns were filed. The assessments have been completed, and the appeals have been decided by the ld.CIT

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C and 148 of the Income Tax Act as required in the particular case of an assessee, and directed them to file their return. The returns were filed. The assessments have been completed, and the appeals have been decided by the ld.CIT

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C and 148 of the Income Tax Act as required in the particular case of an assessee, and directed them to file their return. The returns were filed. The assessments have been completed, and the appeals have been decided by the ld.CIT

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C and 148 of the Income Tax Act as required in the particular case of an assessee, and directed them to file their return. The returns were filed. The assessments have been completed, and the appeals have been decided by the ld.CIT

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C and 148 of the Income Tax Act as required in the particular case of an assessee, and directed them to file their return. The returns were filed. The assessments have been completed, and the appeals have been decided by the ld.CIT

THE ITO, WARD-1(2)(3), AHMEDABAD vs. MOHAMMEDARIF IBRAHIMBHAI SHAIKH, AHMEDABAD

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

Section 143(3) r.w.s. 147 and 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Ys. 2012-13 & 2014- 15 respectively. Since all the appeals relate to the same assessee these are heard analogously and are being disposed of by a common order for the sake of convenience. C.O. No. 10/Ahd/2022

THE ITO, WARD-1(2)(3), AHMEDABAD vs. MOHAMMEDARIF IBRAHIMBHAI SHAIKH, AHMEDABAD

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

Section 143(3) r.w.s. 147 and 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Ys. 2012-13 & 2014- 15 respectively. Since all the appeals relate to the same assessee these are heard analogously and are being disposed of by a common order for the sake of convenience. C.O. No. 10/Ahd/2022

VINEETSINGH GULABSINGH RORE,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

143(3) read with Section 263 and Section 1448 of the Act was passed on 23rd September 2023, making an addition of Rs 5.80,00,000/- under Section 69 of the Act. Reason for Delay: The reason for the delay of 543 days in filing the appeal against the order under Section 263 is due to a lack of proper

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

3– 139(5) of the Act, again declaring nil income after claiming exemption under section 11 of the Act. The return was processed by the Assessing Officer, CPC, Bangalore under section 143(1) of the Act vide intimation dated 04.04.2023, wherein the total income was assessed at ₹10,04,64,687/- and a demand

ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. KUNJ INFRASTRUCTURE PVT. LTD.,, AHMEDABAD

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

3) 'Every day's delay must be explained' does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational, commonsense and pragmatic manner. (4) When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves

ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. KUNJ INFRASTRUCTURE PVT. LTD.,, AHMEDABAD

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

3) 'Every day's delay must be explained' does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational, commonsense and pragmatic manner. (4) When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. KUNJ INFRASTRUCTURE PVT. LTD.,, AHMEDABAD

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

3) 'Every day's delay must be explained' does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational, commonsense and pragmatic manner. (4) When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves