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

145A of the Act. However, the Ld. CIT-A vide order dated 5th January 2007 was pleased to allow the claim of the assessee by observing as under: ITA Nos.722,218&1306/Ahd/2014 & ITA No. 1345/Ahd/2015 A.Ys. 2000-01&2007-08 to 2009-10 7 “7.2 I have considered the facts and submissions of the appellant and I am inclined

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

145A of the Act. However, the Ld. CIT-A vide order dated 5th January 2007 was pleased to allow the claim of the assessee by observing as under: ITA Nos.722,218&1306/Ahd/2014 & ITA No. 1345/Ahd/2015 A.Ys. 2000-01&2007-08 to 2009-10 7 “7.2 I have considered the facts and submissions of the appellant and I am inclined

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

Appeal of the Revenue is hereby dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedasstt. Sr.No.

depreciation claim on Motor Car-, Office Equipment and UPS. (7) That the ld.CIT(A) erred in law and on facts in deleting the addition of Rs.2,56,69,111/- made on account of disallowance u/s 145A of the Act. being unutilized CENVAT credit. ITA No.2030/Ahd/2016 and 3 others A.Y. 2011-12 19 (8) That the ld.CIT(A) erred

DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. ADANI ENTERPRISES LTD., AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

depreciation on office equipment directed to be deleted. 64.7 In view of the above discussion and respectfully following the order this tribunal in own case of assessee the ground of appeal raised by the Revenue is hereby dismissed. 38.1 In view of the above finding in the own case of the assessee for A.Y. 2011- 12 we do not find

THE DCIT, CIRCLE-1(1)(1), AHMEDABAD vs. M/S. ADANI ENTERPRISE LTD, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

depreciation on office equipment directed to be deleted. 64.7 In view of the above discussion and respectfully following the order this tribunal in own case of assessee the ground of appeal raised by the Revenue is hereby dismissed. 38.1 In view of the above finding in the own case of the assessee for A.Y. 2011- 12 we do not find

THE DCIT CIRCLE-1(1)(1), AHMEDABAD vs. M/S. ADANI ENTERPRISE LTD, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

depreciation on office equipment directed to be deleted. 64.7 In view of the above discussion and respectfully following the order this tribunal in own case of assessee the ground of appeal raised by the Revenue is hereby dismissed. 38.1 In view of the above finding in the own case of the assessee for A.Y. 2011- 12 we do not find

DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. ADANI ENTERPRISES LTD., AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

depreciation on office equipment directed to be deleted. 64.7 In view of the above discussion and respectfully following the order this tribunal in own case of assessee the ground of appeal raised by the Revenue is hereby dismissed. 38.1 In view of the above finding in the own case of the assessee for A.Y. 2011- 12 we do not find

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

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

depreciation even if it is not claimed by the assessee if assets are owned ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 and put to use by the assessee. Thus, Ground No. 6 of Revenue’s appeal is dismissed. 29. Thus, ITA No. 1871/Ahd/2012 filed

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

depreciation even if it is not claimed by the assessee if assets are owned ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 and put to use by the assessee. Thus, Ground No. 6 of Revenue’s appeal is dismissed. 29. Thus, ITA No. 1871/Ahd/2012 filed

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT. LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

depreciation even if it is not claimed by the assessee if assets are owned ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 and put to use by the assessee. Thus, Ground No. 6 of Revenue’s appeal is dismissed. 29. Thus, ITA No. 1871/Ahd/2012 filed

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

depreciation even if it is not claimed by the assessee if assets are owned ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 and put to use by the assessee. Thus, Ground No. 6 of Revenue’s appeal is dismissed. 29. Thus, ITA No. 1871/Ahd/2012 filed

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

depreciation even if it is not claimed by the assessee if assets are owned ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 and put to use by the assessee. Thus, Ground No. 6 of Revenue’s appeal is dismissed. 29. Thus, ITA No. 1871/Ahd/2012 filed

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD) RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

depreciation even if it is not claimed by the assessee if assets are owned ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 and put to use by the assessee. Thus, Ground No. 6 of Revenue’s appeal is dismissed. 29. Thus, ITA No. 1871/Ahd/2012 filed

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

depreciation even if it is not claimed by the assessee if assets are owned ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 and put to use by the assessee. Thus, Ground No. 6 of Revenue’s appeal is dismissed. 29. Thus, ITA No. 1871/Ahd/2012 filed

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

depreciation even if it is not claimed by the assessee if assets are owned ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 and put to use by the assessee. Thus, Ground No. 6 of Revenue’s appeal is dismissed. 29. Thus, ITA No. 1871/Ahd/2012 filed

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

depreciation even if it is not claimed by the assessee if assets are owned ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 and put to use by the assessee. Thus, Ground No. 6 of Revenue’s appeal is dismissed. 29. Thus, ITA No. 1871/Ahd/2012 filed

ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-3(1)(1),AHMEDABAD, AHMEDABAD vs. SHRI GOVIND JAIRAMDAS CHANGLANI, AHMEDABAD

In the result, the appeal filed by the Revenue is hereby dismissed

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2016-17. I.T.A No. 183/Ahd/2024 A.Y. 2016-17 Page No 2 ACIT Vs. Shri Govind Jairamdas Changlani 2. Brief facts of the case is that the assessee is an individual and engaged in carrying out Fruit Business (on Trading