DCIT CIRCLE GANDHINAGAR, GANDHINAGAR vs. SHRI UMIYA CO OPERATIVE CREDIT SOCIETY LTD LINCH, GANDHINAGAR

In the result, the appeals filed by the Revenue are hereby dismissed

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

271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, I.T.A 1932 & 1933/Ahd/2025 A.Y: 2016-17 5 DCIT Vs. Shri Umiya Cooperative Credit Society Ltd. section 271F, section 271FA, 99[section 271FAB.] section 271FB, section 271G, 1[section 271GA,J 2[section 271GB,] section 271H, 3 section 271-1], 4[section 271J,] clause

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

D” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1 1029/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 2 1030/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward

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

D” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1 1029/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 2 1030/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward

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

D” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1 1029/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 2 1030/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward

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

D” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1 1029/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 2 1030/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward

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

D” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1 1029/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 2 1030/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward

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

D” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1 1029/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward-9(2), PAN: ATFPS6366M A’bad 2 1030/Ahd/2013 2003-04 Shri Pavan M. Sharma, A’bad The ITO, Ward

DINESHJI PRATAPJI THAKOR,UNJHA, GUJARAT vs. INCOME TAX OFFICER, WARD 1, PATAN, GUJARAT, PATAN, GUJARAT

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2018-19

D E R PER SHRI NARENDRA PRASAD SINHA, AM: This appeal has been preferred by the assessee against the order of National Faceless Appeal Centre (NFAC) [hereinafter referred as ‘the CIT(A)’] dated 23.07.2024 for the Assessment Year (A.Y.) 2018-19 in the proceedings under Section 271A of the Income Tax Act, 1961 (hereinafter referred

SUVAS HITENDRABHAI BAROT,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 22.04.2024 passed for A.Y. 2018-19. 2. The assessee has raised the following grounds of appeal

THE KARA DUDH UTPADAK SAHKARI MANDLI LTD.,AHMEDABAD vs. THE ITO, WARD-1, GODHRA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra Kamblethe Kara Dudh Utpadak Sahkari The Income Tax Vs. Mandli Ltd. Officer, Kara Kanjipani Ward-1, Godhra Jambughoda Godhra – 389 001 Panchmahal – 389 390

271A and 2718 of the Income Tax Act, 1961. 6.0 The learned Commissioner of Income Tax (Appeals), NFAC erred in law and on facts has confirmed the charging interest under section 234A, 2348 and 234F of the Income Tax Act, 1961. 7.0 The appellant craves leave to add to, alter, delete or modify any of the above grounds of appeal