RD DYNAMECH INFRA PRIVATE LIMITED,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

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

227-230, Abhishek Vs Vadodara Complex, Akshar Chowk, Old Padra Road Vadodara-390020 PAN: AADCR0384C (Appellant) (Respondent) Assessee Represented: Shri Sunil Talati, A.R. Revenue Represented: Shri Hargovind Singh, Sr.D.R. Date of hearing : 25-06-2025 Date of pronouncement : 30-06-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the appellate

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

227/-. During the course of assessment, the ld. Assessing Officer asked the assessee to provide details of one party namely, Shriram Lakhan Sharma from whom the assessee had accepted Rs. 2,80,000/- in cash but the assessee neither provided the PAN No. of such party and nor the address details. In absence thereof, the ld. Assessing Officer added

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

227/-. During the course of assessment, the ld. Assessing Officer asked the assessee to provide details of one party namely, Shriram Lakhan Sharma from whom the assessee had accepted Rs. 2,80,000/- in cash but the assessee neither provided the PAN No. of such party and nor the address details. In absence thereof, the ld. Assessing Officer added

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

227/-. During the course of assessment, the ld. Assessing Officer asked the assessee to provide details of one party namely, Shriram Lakhan Sharma from whom the assessee had accepted Rs. 2,80,000/- in cash but the assessee neither provided the PAN No. of such party and nor the address details. In absence thereof, the ld. Assessing Officer added

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

227/-. During the course of assessment, the ld. Assessing Officer asked the assessee to provide details of one party namely, Shriram Lakhan Sharma from whom the assessee had accepted Rs. 2,80,000/- in cash but the assessee neither provided the PAN No. of such party and nor the address details. In absence thereof, the ld. Assessing Officer added

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

227/-. During the course of assessment, the ld. Assessing Officer asked the assessee to provide details of one party namely, Shriram Lakhan Sharma from whom the assessee had accepted Rs. 2,80,000/- in cash but the assessee neither provided the PAN No. of such party and nor the address details. In absence thereof, the ld. Assessing Officer added

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

227/-. During the course of assessment, the ld. Assessing Officer asked the assessee to provide details of one party namely, Shriram Lakhan Sharma from whom the assessee had accepted Rs. 2,80,000/- in cash but the assessee neither provided the PAN No. of such party and nor the address details. In absence thereof, the ld. Assessing Officer added

M/S. KHYATI CHEMICALS PVT. LTD.,,AHMEDABAD vs. THE ACIT(OSD)-I, CIRCLE-4,, AHMEDABAD

In the result appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 884/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2004-05 & आयकर अपील सं./Ita No. 779/Ahd/2015 िनधा"रण वष"/Asstt. Year: 2011-12 M/S Khyati Chemicals Pvt. Ltd., D.C.I.T(Osd), A/7, 4Th Floor, Safai Profitire, Vs. Circle-4, Opp. Auda Garden, Ahmedabad. Prahladnagar, Corporate Road, Satellite, Ahmedabad-380015. Pan: Aaack6277E

condone the delay and proceed to adjudicate the issue raised by the assessee on merit. 11. The only issue raised by the assessee is that the learned CIT (A) erred in confirming the order of the AO by treating the unutilized MODVAT credit of Rs. 20,30,909/- as income of the assessee. 12. The facts in brief are that

M/S. KHYATI CHEMICALS PVT.LTD.,,AHMEDABAD vs. DY. CIT,(OSD),, AHMEDABAD

In the result appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 884/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2004-05 & आयकर अपील सं./Ita No. 779/Ahd/2015 िनधा"रण वष"/Asstt. Year: 2011-12 M/S Khyati Chemicals Pvt. Ltd., D.C.I.T(Osd), A/7, 4Th Floor, Safai Profitire, Vs. Circle-4, Opp. Auda Garden, Ahmedabad. Prahladnagar, Corporate Road, Satellite, Ahmedabad-380015. Pan: Aaack6277E

condone the delay and proceed to adjudicate the issue raised by the assessee on merit. 11. The only issue raised by the assessee is that the learned CIT (A) erred in confirming the order of the AO by treating the unutilized MODVAT credit of Rs. 20,30,909/- as income of the assessee. 12. The facts in brief are that

MANSHA TEXTILE PVT LTD.,VADODARA vs. ITO, WARD-2(1)(1),, VDAODARA

227 & 228/Ahd/2018 Assessment Year 2008-09 to 2011-12 & 2014-15 Mansha Textile Pvt. Ltd. ITO, 1, Vikram Society, Gotri Ward-2(1)(1), Road, Vadodara-390020 Vs Baroda PAN: AADCM0191J (Respondent) (Appellant) Assessee by: Ms. Urvashi Shodhan, A.R. Revenue by: Shri Rakesh Jha, Sr. D.R. Date of hearing : 16-09-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER

MANSHA TEXTILE PVT LTD.,VADODARA vs. ITO, WARD-2(1)(1),, VDAODARA

227 & 228/Ahd/2018 Assessment Year 2008-09 to 2011-12 & 2014-15 Mansha Textile Pvt. Ltd. ITO, 1, Vikram Society, Gotri Ward-2(1)(1), Road, Vadodara-390020 Vs Baroda PAN: AADCM0191J (Respondent) (Appellant) Assessee by: Ms. Urvashi Shodhan, A.R. Revenue by: Shri Rakesh Jha, Sr. D.R. Date of hearing : 16-09-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER

MANSHA TEXTILE PVT LTD.,VADODARA vs. ITO, WARD-2(1)(1), VADODARA

227 & 228/Ahd/2018 Assessment Year 2008-09 to 2011-12 & 2014-15 Mansha Textile Pvt. Ltd. ITO, 1, Vikram Society, Gotri Ward-2(1)(1), Road, Vadodara-390020 Vs Baroda PAN: AADCM0191J (Respondent) (Appellant) Assessee by: Ms. Urvashi Shodhan, A.R. Revenue by: Shri Rakesh Jha, Sr. D.R. Date of hearing : 16-09-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER

MANSHA TEXTILE PVT LTD.,VADODARA vs. ITO, WARD-2(1)(1),, VDAODARA

227 & 228/Ahd/2018 Assessment Year 2008-09 to 2011-12 & 2014-15 Mansha Textile Pvt. Ltd. ITO, 1, Vikram Society, Gotri Ward-2(1)(1), Road, Vadodara-390020 Vs Baroda PAN: AADCM0191J (Respondent) (Appellant) Assessee by: Ms. Urvashi Shodhan, A.R. Revenue by: Shri Rakesh Jha, Sr. D.R. Date of hearing : 16-09-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER

MANSHA TEXTILE PVT LTD.,VADODARA vs. ITO, WARD-2(1)(1),, VDAODARA

227 & 228/Ahd/2018 Assessment Year 2008-09 to 2011-12 & 2014-15 Mansha Textile Pvt. Ltd. ITO, 1, Vikram Society, Gotri Ward-2(1)(1), Road, Vadodara-390020 Vs Baroda PAN: AADCM0191J (Respondent) (Appellant) Assessee by: Ms. Urvashi Shodhan, A.R. Revenue by: Shri Rakesh Jha, Sr. D.R. Date of hearing : 16-09-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result the appeal filed by the Assessee in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

227/ relevant to the asst. years 2008-09 and 2007-08 respectively. 2.2. The Ld AO rejected the above claim made by the assessee, on the ground that the claim was neither made in the Original Return of Income nor in the Revised Return of Income filed by the assessee. However, on appeal against the above assessment order before

THE DCIT, CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD., AHMEDABAD

In the result the appeal filed by the Assessee in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

227/ relevant to the asst. years 2008-09 and 2007-08 respectively. 2.2. The Ld AO rejected the above claim made by the assessee, on the ground that the claim was neither made in the Original Return of Income nor in the Revised Return of Income filed by the assessee. However, on appeal against the above assessment order before

ACIT(E), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

condone the delay of 95 days in filing the above appeals by the Revenue and take up the appeals for adjudication. 4. ITA No.386/Ahd/2023 is the taken as the lead case. The brief facts of the case is that the assessee is an autonomous body which is established under section 22 of the Gujarat Town Planning and Area Development

ACIT(E), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

condone the delay of 95 days in filing the above appeals by the Revenue and take up the appeals for adjudication. 4. ITA No.386/Ahd/2023 is the taken as the lead case. The brief facts of the case is that the assessee is an autonomous body which is established under section 22 of the Gujarat Town Planning and Area Development