THE MEHSANA URBAN CO. OPERATIVE BANK LTD.,MEHSANA vs. THE ACIT, MEHSANA CIRCLE , MEHSANA

In the result, the appeal of the assessee in ITANo

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall

THE MEHSANA URBAN CO. OPERATIVE BANK LTD.,MEHSANA vs. THE ACIT, MEHSANA CIRCLE , MEHSANA

In the result, the appeal of the assessee in ITANo

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall

THE MEHSANA URBAN CO. OPERATIVE BANK LTD.,MEHSANA vs. THE ACIT, MEHSANA CIRCLE , MEHSANA

In the result, the appeal of the assessee in ITANo

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Ku. Sonia Bhatia v. State of U.P., (1981) 2 SCC 585]. If it is in its nature clarificatory then the Explanation must be read into

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Ku. Sonia Bhatia v. State of U.P., (1981) 2 SCC 585]. If it is in its nature clarificatory then the Explanation must be read into

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Ku. Sonia Bhatia v. State of U.P., (1981) 2 SCC 585]. If it is in its nature clarificatory then the Explanation must be read into

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Ku. Sonia Bhatia v. State of U.P., (1981) 2 SCC 585]. If it is in its nature clarificatory then the Explanation must be read into

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(2) are not fulfilled, the claim of the appellant is disallowed. The ground number 4 race dismissed.” 137. Being aggrieved by the order of the Ld. CIT-A the assessee is in appeal before us. 138. The Ld. AR before us contended that the bad debts has actually been written off by the assessee in the books

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(2) are not fulfilled, the claim of the appellant is disallowed. The ground number 4 race dismissed.” 137. Being aggrieved by the order of the Ld. CIT-A the assessee is in appeal before us. 138. The Ld. AR before us contended that the bad debts has actually been written off by the assessee in the books

KREATE KONNECT E SOLUTIONS PRIVATE LIMITED,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result the appeal is allowed for statistical purposes

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2020-21 Kcreate Konnect E Solutions Dy. Cit, Cir.1(1)(1) Private Limited Vs. Vadodara. 291M 2Bd Floor, Green Villa-11 B/H. Abs Tower Old Padra Road Vadodara Pan : Aagck 1493 C (Applicant) (Responent) : Shri Jigar Adhyaru, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 24/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश आदेश/O R D E R आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals) – 5, Chennai [Hereinafter Referred To As “Cit(A)”] Dated 18.09.2024, Pertaining To The Assessment Year 2020– 21, Whereby The Appeal Filed By The Assessee Against The Intimation Issued Under Section 143(1) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”] Dated 18.12.2021 Was Dismissed.

depreciation under section 32(1)(iia), deductions under sections 10AA, 35(1)(ii), etc., thereby complying with the conditions of sub-section (2) of section 115BAA. • In the tax audit report (Form No. 3CD), specifically under Clause 8(a), the auditor disclosed that the assessee has opted to be taxed under section 115BAA. This amounts to third-party statutory attestation

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

139(1)", "142(1)", "271(1)(c)", "274"], "issues": "The appeals concern disallowances under Section 14A read with Rule 8D, notional interest on advances, cost of land, site development expenses, deduction under section 80GGB, depreciation

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

139; or (ii) from the date of furnishing of return of income to the date on which the refund is granted, in a case not covered under sub-clause (i); (aa) where the refund is out of any tax paid under section 140A, such interest shall be calculated at the rate of one-half per cent for every month

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

Appeals are partly allowed for\nstatistical reasons

sections": [ "14A", "36(1)(iii)", "139(1)", "143(3)", "143(2)", "80GGB", "32", "68", "37(1)", "115JB" ], "issues": "The primary issues revolve around the allowability of various expenses and disallowances, including those related to investment income, advances, land purchase, site development, depreciation

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 32(1), 43(1) and 43(6)to the tune of Rs.1,90,09,241/-under normal provisions of the Act “5. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition of Rs. 1,90,09,241/- made by the AO on account disallowance of depreciation on Goodwill

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

139(1)\nΑ.Υ. 2013-14\nΑ.Υ. 2014-\n15\n30.09.2013\n30.11.2014\n2 Returned Income in Rs.\n13,49,70,010\n1,85,84,840\n3 Notice u/s 143(2)\n04.09.2014\n28.08.2015\n4 Date of Order u/s 143(3)\n28.03.2016\n28.11.2016\n5 Disallowance u/s 14A in Rs.\n9,33,104\n19,06,383\n6 Addition - Notional Interest on advance

BHARGAVKUMAR PARSOTTAMBHAI PATEL HUF,AHMEDABAD vs. THE ITO, WARD-1(2)(1), AHMEDABAD

In the result, the appeals of the assessees are allowed as indicated above

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaassessment Year : 2023-24 Arun Gopilal Samnani The I.T.O., Ward-5(3)(1) 7, Bank Of Baroda Society Vs Ahmedabad. Nr. P.T. College Paldi, Ahmedabad. Pan : Aywps 2887 D Assessment Year :2023-24 Bhargavkumarparsottambh The I.T.O., Ward-1(2)(1) Ai Patel-Huf Vs Ahmedabad. B/301, 3Rd Floor Shree Saran-2 Opp: Anand Niketan School Thaltej, Ahmedabad 380089. Pan : Aalhb 2685 R

depreciation, if any, under any provision of section 32, except clause (iia) of sub-section (1) of the said section, determined in such manner as may be prescribed; and (iv) without any exemption or deduction for allowances or perquisite, by whatever name called, provided under any other law for the time being in force. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx (5) Nothing contained

ARUN GOPILAL SAMNANI,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD

In the result, the appeals of the assessees are allowed as indicated above

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaassessment Year : 2023-24 Arun Gopilal Samnani The I.T.O., Ward-5(3)(1) 7, Bank Of Baroda Society Vs Ahmedabad. Nr. P.T. College Paldi, Ahmedabad. Pan : Aywps 2887 D Assessment Year :2023-24 Bhargavkumarparsottambh The I.T.O., Ward-1(2)(1) Ai Patel-Huf Vs Ahmedabad. B/301, 3Rd Floor Shree Saran-2 Opp: Anand Niketan School Thaltej, Ahmedabad 380089. Pan : Aalhb 2685 R

depreciation, if any, under any provision of section 32, except clause (iia) of sub-section (1) of the said section, determined in such manner as may be prescribed; and (iv) without any exemption or deduction for allowances or perquisite, by whatever name called, provided under any other law for the time being in force. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx (5) Nothing contained

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1), VADODARA, VADODARA vs. GUJARAT STATE ELECTRICITY CORPORATION LIMITED, VADODARA

In the result, the appeal of the assessee is partly allowed for statistical purposes, while the appeal of the Revenue is dismissed

Bench: Dr Brr Kumarshri Siddhartha Nautiyalआयकर अपील सं /Ita No. 1596/Ahd/2024 िनधा"रण वष" /Assessment Year : 2006-07

139 or along with the return of income furnished in response to a notice under clause (i) of sub-section (1) of section 142. (5) Save as otherwise provided in this section, all other provisions of this Act shall apply to every assessee, being a company, mentioned in this section.] [(6) The provisions of this section shall not apply