THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. KANSARA POPATLAL TRIBHOVANDAS METAL PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed while the Cross

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

Section 143(2) of the Income-tax Act, 1961 [“the Act” in short] was issued by the Assessing Officer to the assessee on 06.08.2013. In the return of income, depreciation of Rs.1,68,42,000/- was claimed by the assessee on windmill stated to be purchased and put to use after 01.10.2011. During the course of assessment proceedings, this claim

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

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-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

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-8, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

section 133(6)/131 of the Act in order to find out whether the commercial operation began in the year under consideration. 11.7 We are also conscious to the fact that the genuineness of the plant and machinery has not been doubted by the authorities below. It is also the settled law that the actual use of the plant

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1),, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

section 133(6)/131 of the Act in order to find out whether the commercial operation began in the year under consideration. 11.7 We are also conscious to the fact that the genuineness of the plant and machinery has not been doubted by the authorities below. It is also the settled law that the actual use of the plant

THE DCIT, CIRCLE-8,, AHMEDABAD vs. SHIVAM WATER TREATERS PVT. LTD.,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

section 133(6)/131 of the Act in order to find out whether the commercial operation began in the year under consideration. 11.7 We are also conscious to the fact that the genuineness of the plant and machinery has not been doubted by the authorities below. It is also the settled law that the actual use of the plant

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE ACIT, (OSD), CIRCLE-8,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

section 133(6)/131 of the Act in order to find out whether the commercial operation began in the year under consideration. 11.7 We are also conscious to the fact that the genuineness of the plant and machinery has not been doubted by the authorities below. It is also the settled law that the actual use of the plant

MUKESH TRENDS LIFESTYLE LIMITED ,AHMEDABAD vs. THE DY.CIT., CIRCLE-2(1)(2), AHMEDABAD

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

Bench: Shri Ramit Kochar & Ms. Suchitra Kambleassessment Year : 2018-19 Mukesh Trends Lifestyle Ltd. Dy. Commissioner Of Income-Tax N.H. No.8, Narol Naroda V. Circle-2(1)(2) Road Ahmedabad Ahmedabad-382 405 (Gujarat) Pan: Aabcm0500F अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" य थ"/ (Respondent) अपीलाथ" अपीलाथ" "" य "" य थ" थ" Assessee By : Shri Vihar Soni, Ar Revenue By : Shri Vipul Chavda, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 18/01/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/01/2024 आदेश/O R D E R आदेश आदेश आदेश Per Coram

Section 250 of the Income Tax Act, 1961 (hereinafter called “the Act”) for Assessment Year 2018-19 (DIN & Order No. ITBA/NFAC/S/250/2023- 24/1055630517(1)), the appellate proceedings have arisen before Ld.CIT(A) from assessment order dated 06/04/2021 passed by Ld.AO (hereinafter Mukesh Trends Lifestyle Ltd. v. DCIT. AY 2018-19 2 called “the AO”) u/s.143(3) r.w.s.143

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (OSD) CIRCLE-8,, AHMEDABAD

In the result appeal of the Revenue is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

section (5) of Section 80-IA. In this case, the question that arose for consideration ITA.Nos.1285/Ahd/2017 & 7 others A.Y.2009-10 38 before this Court related to computation of the profits for the purpose of deduction under section 80-E, as it then existed, after setting off the loss incurred by the assessee in the manufacture of alloy steels. Section

N K PROTEINS PVT. LIMITED,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), AHMEDABAD

In the result, no question of law arises

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

Section 133(6) )f the Act, no adverse finding has been given by the AO in Remand Report hence addition made by AO only on the ground that Appellant has failed to make payment towards purchases cannot be accepted. Therefore, the addition made by AO for Rs.80,51,28,071/- is deleted.” 11.1 Having heard the rival contentions and perused

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. N K PROTEINS PRIVATE LIMITED, AHMEDABAD

In the result, no question of law arises

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

Section 133(6) )f the Act, no adverse finding has been given by the AO in Remand Report hence addition made by AO only on the ground that Appellant has failed to make payment towards purchases cannot be accepted. Therefore, the addition made by AO for Rs.80,51,28,071/- is deleted.” 11.1 Having heard the rival contentions and perused

WORLD TRADE IMPEX LTD.,,BARODA vs. THE ACIT.,CIRCLE-4,, BARODA

In the result, the appeal of the assessee is hereby allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

133(6) of the Act was received. Likewise, the assessee also failed to submit ledger confirmation from the impugned parties. Thus, the AO added the above stated difference amount and balance from Swati Processors Pvt Ltd to the total income of the assessee. 22. The assessee preferred an appeal before the learned CIT(A) and submitted that difference with Indian

M/S. WORLD TRADE IMPEX LTD.,,BARODA vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-5,, BARODA

In the result, the appeal of the assessee is hereby allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

133(6) of the Act was received. Likewise, the assessee also failed to submit ledger confirmation from the impugned parties. Thus, the AO added the above stated difference amount and balance from Swati Processors Pvt Ltd to the total income of the assessee. 22. The assessee preferred an appeal before the learned CIT(A) and submitted that difference with Indian

SUN PHARMACEUTICALS INDUSTRIES LTD.,,BARODA vs. THE ACIT, CENTRAL CIRCLE-1, BARODA

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.1659/Ahd/2015 2. आयकर अपील सं./Ita No.1689/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2008-09 ) बनाम/ 1. Sun Pharmaceuticals 1. The Acit Industries Ltd. Cen.Cir-1 Vs. “Sparc” Tandalja Baroda – 20 2. The Acit 2. Sun Pharmaceu- Central Circle-1 Ticals Industries Baroda Ltd. Baroda. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcs 3124K (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By : Shri S.N. Soparkar, Ar ""यथ" क" ओर से/Respondent By: Shri R.C. Panday, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing 28/03/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/06/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Cross-Appeals Have Been Filed At The Instance Of The Assessee & Revenue Against The Order Of The Commissioner Of Income Tax (Appeals)–2, Vadodara [Cit(A) In Short] Vide Appeal No.Cab/(A)- 2/387/2014-15 Dated 31/03/2015 Arising In The Assessment Order Passed Under S.143(3) R.W.S.147 Of The Income Tax Act, 1961(Hereinafter Referred To As "The Act") Dated 14/02/2014 Relevant To Assessment Year (Ay) 2008-09. Ita Nos.1659/Ahd/2015 (By Assessee) & Ita No.1689/Ahd/2015 (By Revenue) Sun Pharmaceuticals Industries Ltd. Vs. Acit Asst.Year - 2008-09 2

133(6) of the Act. But the authorities below failed to do the same. 16. The learned AR for the assessee during hearing before us has also filed the details of the persons who visited the infrastructure facility of the assessee in connection with the development of the impugned technologies. The correspondence by UTL to the assessee and the list

M/S. UNIQUE METROPOLIS,,AHMEDABAD vs. JT.COMMISSIONER OF INCOME TAX,RANGE-9,, AHMEDABAD

In the result, Ground Nos

133(6) of the Act was issued to various parties and the inspector of the ld. Assessing Officer was also deputed to check the genuineness of the parties. After making necessary enquires, it came to light that four parties M/s C. R. Marketing, M/s. Radhe Electricals, M/s. Shree Sai Enterprises and M/s. Madhur Enterprise were found to be non- existent

THE JT. CIT, RANGE-9,, AHMEDABAD vs. M/S. UNIQUE METROPOILS,, AHMEDABAD

In the result, Ground Nos

133(6) of the Act was issued to various parties and the inspector of the ld. Assessing Officer was also deputed to check the genuineness of the parties. After making necessary enquires, it came to light that four parties M/s C. R. Marketing, M/s. Radhe Electricals, M/s. Shree Sai Enterprises and M/s. Madhur Enterprise were found to be non- existent

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD), CIRCLE-8, AHMEDABAD

In the result the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

133(6) of the Act. In the light of the above facts, the AO invoked the provisions of section 145(3) of the Act and thereby made upward addition of Rs. 1,75,39,681/-. In doing so, the AO has drawn authority given to him under section 145(3) of the Act. The learned CIT (A) subsequently confirmed

THE ACIT,(OSD) CIRCLE-8,, AHMEDABAD vs. M/S. SHREE RAMA MULTI-TECH LTD.,, AHMEDABAD

In the result the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

133(6) of the Act. In the light of the above facts, the AO invoked the provisions of section 145(3) of the Act and thereby made upward addition of Rs. 1,75,39,681/-. In doing so, the AO has drawn authority given to him under section 145(3) of the Act. The learned CIT (A) subsequently confirmed