ANANYA FINANCE FOR INCLUSIVE GROWTH PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

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

depreciation of Rs.5,68,50,000/- and Rs.9,12,638/- u/s.14A of the Act made by AO is wholly illegal, unlawful and against the principles of natural justice

THE DY.COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ANANYA FINANCE FOR INCLUSIVE GROWTH PVT. LTD.,, AHMEDABAD

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

depreciation of Rs.5,68,50,000/- and Rs.9,12,638/- u/s.14A of the Act made by AO is wholly illegal, unlawful and against the principles of natural justice

ANANYA FINANCE FOR INCLUSIVE GROWTH PVT. LTD.,,AHMEDABAD vs. THE ASST.COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1),, AHMEDABAD

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

depreciation of Rs.5,68,50,000/- and Rs.9,12,638/- u/s.14A of the Act made by AO is wholly illegal, unlawful and against the principles of natural justice

ANANYA FINANCE FOR INCLUSIVE GROWTH PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(1)(2),, AHMEDABAD

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

depreciation of Rs.5,68,50,000/- and Rs.9,12,638/- u/s.14A of the Act made by AO is wholly illegal, unlawful and against the principles of natural justice

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD vs. APPLITECH SOLUTION LTD.,, AHMEDABAD

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyal

depreciation is only based on the statements of Parikh couple who were not allowed to be cross examined by the assessee; therefore, their statements are in complete violation of principles of natural justice

INTAS PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2 (1)(1),, AHMEDABAD

In the result, both the appeals filed by the Assessee as well as Revenue are partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

depreciation has been claimed later on in the context of Income Tax Statute. Needless to say, the assessee be given opportunity of hearing by following the principles of natural justice

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2 (1)(1),, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LIMITED,, AHMEDABAD

In the result, both the appeals filed by the Assessee as well as Revenue are partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

depreciation has been claimed later on in the context of Income Tax Statute. Needless to say, the assessee be given opportunity of hearing by following the principles of natural justice

PATEL INN AND TRAVELS PRIVATE LIMITED,AHMEDABAD vs. THE JT.CIT(OSD), CIRCLE-3(1)(1), NOW THE ITO WARD-3(1)(1), AHMEDABAD

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

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 814/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2011-12) िनधा"रण वष" Patel Inn & Travels The Jt.Cit(Osd) बनाम बनाम/ बनाम बनाम Circle-3(1)(1), Ahmedabad Private Limited Vs. 59, Op. Rural Police Head Quarters, B/H. S. G. Now The Ito, Ward- Highway, Makarba Road, 3(1)(1), Ahmedabad Ahmedabad, Gujarat, 380054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcp9068M (Appellant) .. (Respondent) Ms. Urvashi Shodhan, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri J L Bhatia, Sr. Dr Date Of Hearing 25/07/2024 29/07/2024 Date Of Pronouncement O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 22.08.2023 For The Assessment Year 2011-12. 2. The Brief Facts Of The Case Are That The Original Return Of Income For A.Y. 2011-12 Was Filed By The Assessee On 30.09.2011 Declaring Total Income Of Rs.81,08,580/-. Subsequently, The Assessee Had Filed A Revised Return On 17.02.2012 Declaring Total Income Of Rs.68,93,150/-. The Assessment Was

depreciation by the appellant was correct.” 6. Ms. Urvashi Shodhan, the Ld. AR appearing for the assessee submitted that the order under Section 154 of the Act passed by the AO was not only against the principle of natural justice

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

Natural Justice and therefore deserves to be quashed. 10. The ld. CIT(A) has erred in law and on facts in confirming the action of Id. AO in charging interest u/s 234B/C/D of the Act. 11. The ld. CIT(A) has erred in law and on facts in confirming the action of Id. AO in initiating penalty proceedings

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

Natural Justice and therefore deserves to be quashed. 10. The ld. CIT(A) has erred in law and on facts in confirming the action of Id. AO in charging interest u/s 234B/C/D of the Act. 11. The ld. CIT(A) has erred in law and on facts in confirming the action of Id. AO in initiating penalty proceedings

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

Natural Justice and therefore deserves to be quashed. 10. The ld. CIT(A) has erred in law and on facts in confirming the action of Id. AO in charging interest u/s 234B/C/D of the Act. 11. The ld. CIT(A) has erred in law and on facts in confirming the action of Id. AO in initiating penalty proceedings

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

Natural Justice and therefore deserves to be quashed. 10. The ld. CIT(A) has erred in law and on facts in confirming the action of Id. AO in charging interest u/s 234B/C/D of the Act. 11. The ld. CIT(A) has erred in law and on facts in confirming the action of Id. AO in initiating penalty proceedings

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

Natural Justice and therefore deserves to be quashed. 10. The ld. CIT(A) has erred in law and on facts in confirming the action of Id. AO in charging interest u/s 234B/C/D of the Act. 11. The ld. CIT(A) has erred in law and on facts in confirming the action of Id. AO in initiating penalty proceedings

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

Natural Justice and therefore deserves to be quashed. 10. The ld. CIT(A) has erred in law and on facts in confirming the action of Id. AO in charging interest u/s 234B/C/D of the Act. 11. The ld. CIT(A) has erred in law and on facts in confirming the action of Id. AO in initiating penalty proceedings

CADILA HEALTHCARE LTD.,AHMEDABAD vs. DCIT, CIRCLE-1(1)(2), AHMEDABAD

Appeal are dismissed as not pressed

depreciation of Rs. 6,60,491/- on the cost of Hummer H2 imported motor car, alleging that the vehicle was owned by the Director and not by the appellant. 7. That the learned Assessing Officer erred in law and on facts in making an adjustment of Rs. 14,56,85,632/- in respect of disallowance u/s.14A for purposes of computation

ENERGY-MISSION MACHINERIES (INDIA) PRIVATE LIMITED,AHEMADABAD vs. CIRCLE 2(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

natural justice. 5) That the Appellant prays for an opportunity of being heard in person through representative and the grant of permission to add, alter, delete, modify, any or all of the grounds of appeal at any time on or before or during the time of hearing before the Hon'ble ITAT” 3. The brief facts of the case

GTPL CRAZY NETWORK,AHMEDABAD vs. THE ACIT, CIRCLE-1(2), AHMEDABAD

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

Bench: Ms. Suchitra Kamble

depreciation on intangible assets is wholly illegal, unlawful and against the principles of natural justice. 1.2 The Ld. CIT(A) has grievously

THE DCIT, BARODA CIRCLE-1,, BARODA vs. AMBALAL SARABHAI ENTERPRISES LIMITED,, BARODA

In the result, appeal of the assesse and the Revenue are partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

depreciation on the sum so paid in lieu of the reassignment. 4.5 A holistic examination of the nature of the scheme and the motive behind it readily betrays the real considerations underlying the apparent. It is respectfully submitted that facts and circumstances of the present case crave for invocation of the doctrine of substance over form so as to distil