GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condone the delay, the CIT(Appeals) dismissed the quantum appeal in limine as time-barred without adjudicating the merits of the additions relating to unexplained cash deposits, unexplained investments, unexplained expenditure and income from other sources raised in the respective grounds of appeal. 8. In respect of the separate appeal against penalty levied under section

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condone the delay, the CIT(Appeals) dismissed the quantum appeal in limine as time-barred without adjudicating the merits of the additions relating to unexplained cash deposits, unexplained investments, unexplained expenditure and income from other sources raised in the respective grounds of appeal. 8. In respect of the separate appeal against penalty levied under section

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condone the delay, the CIT(Appeals) dismissed the quantum appeal in limine as time-barred without adjudicating the merits of the additions relating to unexplained cash deposits, unexplained investments, unexplained expenditure and income from other sources raised in the respective grounds of appeal. 8. In respect of the separate appeal against penalty levied under section

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condone the delay, the CIT(Appeals) dismissed the quantum appeal in limine as time-barred without adjudicating the merits of the additions relating to unexplained cash deposits, unexplained investments, unexplained expenditure and income from other sources raised in the respective grounds of appeal. 8. In respect of the separate appeal against penalty levied under section

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condone the delay, the CIT(Appeals) dismissed the quantum appeal in limine as time-barred without adjudicating the merits of the additions relating to unexplained cash deposits, unexplained investments, unexplained expenditure and income from other sources raised in the respective grounds of appeal. 8. In respect of the separate appeal against penalty levied under section

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

90,37,67,440 / - made in the said order be deleted. (iii) Any other relief that your honor may deem fit is necessary. 6. Your Honor appellant craves to leave to add, amend, alter or withdraw any or more grounds of appeal or before the hearing of appeal.” On Condonation of delay: 4. It was observed that there was delay

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

90,37,67,440 / - made in the said order be deleted. (iii) Any other relief that your honor may deem fit is necessary. 6. Your Honor appellant craves to leave to add, amend, alter or withdraw any or more grounds of appeal or before the hearing of appeal.” On Condonation of delay: 4. It was observed that there was delay

VISHAL EXPORTS OVERSEAS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-8,, AHMEDABAD

In the result, ground No.7 raised by the assessee is dismissed

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Royassessment Year:2009-10 Vishal Exports Overseas Ltd., The Acit, Circle-8, 301 Sheel Complex, 4 Mayur Colony, Vs Ahmebada. Nr. Mithakhali Six Road, Ahmedabad-380009. Pan :Aaacv 2354 D (Applicant) (Responent) Assessee By : Ms Urvashi Shodhan, Advocate Revenue By : Shria. P. Singh, Sr. Dr सुनवाईक"तार"ख/Date Of Hearing : 21/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 29/06/2022 आदेश/O R D E R

condone the delay and admit the appeal for hearing. 7. Ground No. 1 raised by the assessee relates to disallowance of Rs.9,460/- under section 14A r.w.s. Rule 8D of the Rules. 8.Learned Counsel for the assessee, informs the Bench that assessee, does not wish to press ground No.1, therefore, we dismiss ground No.1, as not pressed. 9.Ground No.2 relates

MAHEMUDKHAN AJAMUDDIN RANA,VADODARA vs. THE ITO, WARD-1(3)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

90,000/- as unexplained money under section 69A of the Act and added the same to the total income, which was subject to tax under section 115BBE of the Act. Penalty proceedings under sections 271AAC(1) and 272A(1)(d) were also initiated for unexplained income and non-compliance to statutory notices, respectively. 4. In appeal, he Commissioner (Appeals) dismissed

BHAVNATH EDUCATION TRUST,BAVNAGAR vs. THE ITO(EXEMPTION) WARD, BHAVNAGAR

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

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1559/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2018-19) बनाम/ Bhavnath Education Trust Income Tax Officer Bhanagar Highway, Dist. (Exemption) Vs. Bhavnagar, Ranghola- Ward, Bhavnagar 364230 / Aayakar Bhawan, Income Sanghavi & Company, Tax Office, Bhavanagar Prasham, 4Th Floor, Kasturba Road, Nr. Bilkha Plaza, Rajkot - 360001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatb2003J (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri M K Patel, Advocate ""यथ" क" ओर से/Respondent By : Smt. Mamta Singh, Sr. Dr Date Of Hearing 06/01/2026 07/01/2026 Date Of Pronouncement

condoned for which act of kindness the appellant will forever pray.” ITA No.1559/Ahd/2025 [Bhavnath Education Trust vs. ITO(E)] A.Y. 2018-19 - 4 – 3. To substantiate the above explanation for the delay in filing of the present appeal being on account of the order being served on an incorrect email ID, Ld. Counsel for the assessee drew my attention

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

90,233/- on the ground of furnishing inaccurate particulars of income. 8. In the appeal against the penalty order passed by the AO, the Ld. CIT(Appeals) dismissed the assessee’s appeal with the following observations: Decision: The contention of the Appellant is not accepted for tin following reasons. The argument of base erosion and reliance placed on Circular

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

90,233/- on the ground of furnishing inaccurate particulars of income. 8. In the appeal against the penalty order passed by the AO, the Ld. CIT(Appeals) dismissed the assessee’s appeal with the following observations: Decision: The contention of the Appellant is not accepted for tin following reasons. The argument of base erosion and reliance placed on Circular

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

90,233/- on the ground of furnishing inaccurate particulars of income. 8. In the appeal against the penalty order passed by the AO, the Ld. CIT(Appeals) dismissed the assessee’s appeal with the following observations: Decision: The contention of the Appellant is not accepted for tin following reasons. The argument of base erosion and reliance placed on Circular

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

90,233/- on the ground of furnishing inaccurate particulars of income. 8. In the appeal against the penalty order passed by the AO, the Ld. CIT(Appeals) dismissed the assessee’s appeal with the following observations: Decision: The contention of the Appellant is not accepted for tin following reasons. The argument of base erosion and reliance placed on Circular

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)

90,500/- ITA No. 162/Ahd/2021 (Zydus Lifesciences Ltd. vs. DCIT) A.Y.– 2016-17 - 9 – Total Income Rs. 18,04,62,99,989 /- Rounded off Rs. 18,04,62,99,990 /- U/s. 288A MAT Calculation u/s. 115JB: Book profit as per Rs. 2003,62,62,535 Return of Income Add: Disallowance u/s 14A – Rs. 8,07,84,146 as discussed Book

REAL CARGO MUMBAI,ARVALLI vs. THE ITO, WARD-1, MODASA

In the result, the appeal of the assessee in ITA No

Bench: Income-Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad. This Appeal In Ita No.268/Ahd/2024 For Assessment Year 2010-11, Is Filed By The Assessee Before Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen From The Appellate Order Dated 25.09.2023 Passed By Ld. Commissioner Of Income-Tax(Appeals), Nfac, Delhi U/S. 250 Of The Income- Tax Act,1961 , Vide Din & Order No. Itba/Nfac/S/250/2023- 24/1056508501(1), Which Has In Turn Arisen From The Assessment Order Dated 18.12.2018 Passed By The Assessing Officer U/S. 143(3) Read With Section 254 Of The Income-Tax Act 1961. 2. The Grounds Of Appeal Raised By The Assessee In Memo Of Appeal Filed With The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Reads As Under:-

condonation of delay, filed before ITAT. There are huge additions being made by the authorities below to the tune of Rs. 8,29,90,590/- against the assessee, and 13 I.T.A No.268/Ahd/2024 A.Y. 2010-11 Page No. Real Cargo Mumbai huge demand is outstanding against the assessee. Thus, by any stretch of imagination , it could not be accepted that this

RAMESH JASUBHAI PATEL,GHATLODIA, AHMEDABAD vs. INCOME TAX OFFICER, PRATYAKSHA KAR BHAVAN, AMBAWADI

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं / Ita Nos. 436 To 438/Ahd/2024 िनधा%रण वष%/Assessment Year: 2012-13, 2013-14 & 2015-16 बनाम Ramesh Jasubhai Patel, Income Tax Officer, Vs. A/7, Satkar Bungalow, Ward 4(2)(3), Ghatlodia, Ahmedabad Ahmedabad Gujarat-380061 Pan : Akspp 7877 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा%(रती की ओर से / Assessee By : Shri Prakash D. Shah, Ar *+थ- की ओर से / Revenue By : Smt. Trupti Patel, Sr Dr सुनवाई की तारीख/Date Of Hearing : 20.08.2024 घोषणा की तारीख /Date Of Pronouncement: 22.08.2024

delay should be condoned, and the appeal admitted and adjudicated. The notice issued under Section 148 of the Act and all subsequent proceedings are bad in law. The ✓ ✓ ✓ 2 impugned order passed by the AO is required to be quashed, and the additions made therein should be deleted in full. ITA No. 436 to 438/Ahd/2024 Ramesh Jasubhai Patel

RAMESH JASUBHAI PATEL,GHATLODIA, AHMEDABAD vs. INCOME TAX OFFICER, PRATYAKSHA KAR BHAVAN, AMBAWADI

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं / Ita Nos. 436 To 438/Ahd/2024 िनधा%रण वष%/Assessment Year: 2012-13, 2013-14 & 2015-16 बनाम Ramesh Jasubhai Patel, Income Tax Officer, Vs. A/7, Satkar Bungalow, Ward 4(2)(3), Ghatlodia, Ahmedabad Ahmedabad Gujarat-380061 Pan : Akspp 7877 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा%(रती की ओर से / Assessee By : Shri Prakash D. Shah, Ar *+थ- की ओर से / Revenue By : Smt. Trupti Patel, Sr Dr सुनवाई की तारीख/Date Of Hearing : 20.08.2024 घोषणा की तारीख /Date Of Pronouncement: 22.08.2024

delay should be condoned, and the appeal admitted and adjudicated. The notice issued under Section 148 of the Act and all subsequent proceedings are bad in law. The ✓ ✓ ✓ 2 impugned order passed by the AO is required to be quashed, and the additions made therein should be deleted in full. ITA No. 436 to 438/Ahd/2024 Ramesh Jasubhai Patel

RAMESH JASUBHAI PATEL,GHATLODIA, AHMEDABAD vs. INCOME TAX OFFICER, PRATYAKSHA KAR BHAVAN AMBAWADI

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं / Ita Nos. 436 To 438/Ahd/2024 िनधा%रण वष%/Assessment Year: 2012-13, 2013-14 & 2015-16 बनाम Ramesh Jasubhai Patel, Income Tax Officer, Vs. A/7, Satkar Bungalow, Ward 4(2)(3), Ghatlodia, Ahmedabad Ahmedabad Gujarat-380061 Pan : Akspp 7877 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा%(रती की ओर से / Assessee By : Shri Prakash D. Shah, Ar *+थ- की ओर से / Revenue By : Smt. Trupti Patel, Sr Dr सुनवाई की तारीख/Date Of Hearing : 20.08.2024 घोषणा की तारीख /Date Of Pronouncement: 22.08.2024

delay should be condoned, and the appeal admitted and adjudicated. The notice issued under Section 148 of the Act and all subsequent proceedings are bad in law. The ✓ ✓ ✓ 2 impugned order passed by the AO is required to be quashed, and the additions made therein should be deleted in full. ITA No. 436 to 438/Ahd/2024 Ramesh Jasubhai Patel