BGSCTPL- MSKEL CONSORTIUM,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-10(1),, AHMEDABAD

In the result, appeal filed by the assessee in ITA no

Bench: Us & That These Four

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the assessee. Explanation 2.—Where in the case of an undertaking, any machinery or plant

JMC-MSKE(JV),,AHMEDABAD vs. INCOME TAX OFFICER, WARD-5(2)(3),, AHMEDABAD

In the result, appeal filed by the assessee in ITA no

Bench: Us & That These Four

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the assessee. Explanation 2.—Where in the case of an undertaking, any machinery or plant

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

132(4) and there must be something more than bare suspicion to support assessment or addition - Held, yes - Whether Tribunal had rightly reduced additions made by Assessing Officer - Held, yes [Paras 5 and 6][In favour of assessee] 12.2. Respectfully following the above judicial precedent, the asst. years 2013-14 & 2014-15 being abated/pending assessments and the additions are made

THE ITO WARD-5(3)(1) (PREVIOUSLY THE ACIT, CENTRAL CIRCLE-2(2)), AHMEDABAD vs. SHRI SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA, AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

132(4) and there must be something more than bare suspicion to support assessment or addition - Held, yes - Whether Tribunal had rightly reduced additions made by Assessing Officer - Held, yes [Paras 5 and 6][In favour of assessee] 12.2. Respectfully following the above judicial precedent, the asst. years 2013-14 & 2014-15 being abated/pending assessments and the additions are made

SMT. RITABEN SAKETKUMAR TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

132(4) and there must be something more than bare suspicion to support assessment or addition - Held, yes - Whether Tribunal had rightly reduced additions made by Assessing Officer - Held, yes [Paras 5 and 6][In favour of assessee] 12.2. Respectfully following the above judicial precedent, the asst. years 2013-14 & 2014-15 being abated/pending assessments and the additions are made

THE ACIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SMT. RITABEN SAKETKUMAR TANNA, AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

132(4) and there must be something more than bare suspicion to support assessment or addition - Held, yes - Whether Tribunal had rightly reduced additions made by Assessing Officer - Held, yes [Paras 5 and 6][In favour of assessee] 12.2. Respectfully following the above judicial precedent, the asst. years 2013-14 & 2014-15 being abated/pending assessments and the additions are made

SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

132(4) and there must be something more than bare suspicion to support assessment or addition - Held, yes - Whether Tribunal had rightly reduced additions made by Assessing Officer - Held, yes [Paras 5 and 6][In favour of assessee] 12.2. Respectfully following the above judicial precedent, the asst. years 2013-14 & 2014-15 being abated/pending assessments and the additions are made

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

132(4) and there must be something more than bare suspicion to support assessment or addition - Held, yes - Whether Tribunal had rightly reduced additions made by Assessing Officer - Held, yes [Paras 5 and 6][In favour of assessee] 12.2. Respectfully following the above judicial precedent, the asst. years 2013-14 & 2014-15 being abated/pending assessments and the additions are made

DCIT, CENTRAL CIRCLE-2, VADODARA vs. NEOTECH EDUCATION FOUNDATION, VADODARA

132(4A) of the Act refers to the books of accounts inter-alia, found during the course of search that these belongs to the assessee and the contents of such books of accounts are true. It does not deal with respect to the loose paper found during the course of search. Accordingly, there cannot be any inference against the assessee

DCIT, CENTRAL CIRCLE-2, VADODARA vs. NEOTECH EDUCATION FOUNDATION, VADODARA

132(4A) of the Act refers to the books of accounts inter-alia, found during the course of search that these belongs to the assessee and the contents of such books of accounts are true. It does not deal with respect to the loose paper found during the course of search. Accordingly, there cannot be any inference against the assessee

SHRI PRAVINCHANDRA R PATEL,VADODARA vs. DCIT, CENTRAL CIRCLE-2, VADODARA

132(4A) of the Act refers to the books of accounts inter-alia, found during the course of search that these belongs to the assessee and the contents of such books of accounts are true. It does not deal with respect to the loose paper found during the course of search. Accordingly, there cannot be any inference against the assessee

TECHNODOT ENGINEERS PVT. LTD,GANDHINAGAR vs. THE DCIT, CIRCLE-2(2), AHMEDABAD

Appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokari.T(Ss).A. Nos.147&148/Ahd/2019 (A.Ys.: 2005-06 & 2006-07) Smt. Neelu Sanjay Gupta, Vs. Deputy Commissioner Of L/H. Of Late Shri Sanjay Gupta Income Tax, B-202, Dhananjay Tower, Central Circle-2(2), Anand Nagar Road, Satellite, Ahmedabad Ahmedabad-380015 [Pan No.Adypg0351K] (Appellant) .. (Respondent) I.T(Ss).A. Nos.21 To 23/Ahd/2020 & 15/Ahd/2022 & Ita No. 93/Ahd/2020) (A.Ys.: 2007-08, 2008-09 & 2006-07 & 2010-11 To 2011-12) M/S. Technodot Engineers Ltd., Vs. Deputy Commissioner Of C/O. Cambay Hotel & Resorts, Income Tax, Plot No. 22, 23, 24 Gidc, Central Circle-2(2), Sector-25, Gandhinagar-382010 Ahmedabad [Pan No.Aabct5392A] (Appellant) .. (Respondent)

132 had been met. The Assessing Officer observed that again the assessee continued to obstruct the investigation by not providing the requested documents, despite repeated attempts by the Department to obtain them. On October 30, 2012, a show-cause notice under Section 271(1)(b) was issued, for consistent non- appearance citing the assessee's non-compliance with the notices

M/S. FLOURISH PUREFOODS PVT.LTD.,,AHMEDABAD vs. THE DCIT.,CENT.CIRCLE-2(1),, AHMEDABAD

In the result, this ground of appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. No.518/Ahd/2019 (Assessment Year: 2015-16) Flourish Purefoods Pvt. Ltd., Vs. Deputy Commissioner Of Income 11-12, Ecs House, Garden View, Tax, Nr. Global Hospital, Bodakdev, Central Circle-2(1), Ahmedabad-380054 Ahmedabad [Pan No.Aadcv2683B] (Appellant) .. (Respondent)

Section 132(4), in which he admitted to organizing accommodation entries for Claris with the assistance of various Angadiyas, where cash was paid in exchange for RTGS transfers, and cheques/RTGS were issued against cash payments. The list of firms involved in these bogus transactions, including J S Enterprise and IT(SS)A No. 518/Ahd/2019 & ITA No. 30/Ahd/2022 Flourish Purefoods

TORRENT POWER LTD.,,AHMEDABAD vs. THE ACIT.,RANGE-8,, AHMEDABAD

In the result cross objection filed by the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

section 80-IA of the Act. 69. The learned CIT (A) disregarded the contention of the assessee by observing that the impugned income does not have nexus with the distribution of power activity of the assessee. Thus the learned CIT (A) upheld the finding of the AO. 70. Being aggrieved by the order of the learned CIT (A), the assessee

M/S. ATRI DEVELOPERS,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, AHMEDABAD

Appeal is dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2013-14 The Dcit, Cir.3(3) M/S.Atri Developers Ahmedabad. Vs 19, Ambalal House Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D Assessment Year : 2013-14 M/S.Atri Developers The Dcit, Cir.3(3) 19, Ambalal House Vs Ahmedabad. Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D

Section 145(3) of the Act. 14. Ld. Counsel for the assessee, in his synopsis filed before us, has only attempted to counter the basis adopted by the Assessing Officer to reject the books of accounts of the assessee by pointing out that the assessee had not deviated, in any manner, from the Development agreement. He, however, was unable

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-3(3),, AHMEDABAD vs. M/S. ATRI DEVELOPERS,, AHMEDABAD

Appeal is dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2013-14 The Dcit, Cir.3(3) M/S.Atri Developers Ahmedabad. Vs 19, Ambalal House Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D Assessment Year : 2013-14 M/S.Atri Developers The Dcit, Cir.3(3) 19, Ambalal House Vs Ahmedabad. Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D

Section 145(3) of the Act. 14. Ld. Counsel for the assessee, in his synopsis filed before us, has only attempted to counter the basis adopted by the Assessing Officer to reject the books of accounts of the assessee by pointing out that the assessee had not deviated, in any manner, from the Development agreement. He, however, was unable

M/S. BODAL CHEMICALS LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, AHMEDABAD

In the result, the appeals being IT(SS)A No

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

section 115JB (2) of the Act, lower of the amount of the brought forward loss or unabsorbed depreciation as per books of accounts, is required to be reduced from the profit as per profit and loss account. The working of unabsorbed business loss of Rs. 3,56,51,941 reduced from the profit by the assessee was given as under

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE DY.CIT.,CRCLE-8,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 36 (1)(va) of the Act. ITA Nos.722,218&1306/Ahd/2014 & ITA No. 1345/Ahd/2015 A.Ys. 2000-01&2007-08 to 2009-10 33 Under the provision of PF and ESI Act, the period for making the payment has been specified within 15 days from the end of the month in which salary of the assessee became due. However, there