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

In the result, appeal of the assessee is allowed

153 of the IT. Act, the Assessment Order, passed in pursuance to the Order of the Hon'ble ITAT u/s. 254 of the IT. Act, was required to be passed by 31/12/2018, being the expiry of nine months from the end of FY 2017-18 during which the Appellate Order of the ITAT was received. 2. That without prejudice

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3) r.w.s. 153A 26.12.17 No 19 IT(SS)A244/Ahd/20 2012-13 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A245/Ahd/20 2013-14 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A246/Ahd/20 2014-15 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A247/Ahd/20 2015-16 Department 143(3) r.w.s. 153B 26.12.17 No 19 Shri Dilipkumar

SHRI DEEPAK BUDHARMAL VASWANI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3) r.w.s. 153A 26.12.17 No 19 IT(SS)A244/Ahd/20 2012-13 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A245/Ahd/20 2013-14 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A246/Ahd/20 2014-15 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A247/Ahd/20 2015-16 Department 143(3) r.w.s. 153B 26.12.17 No 19 Shri Dilipkumar

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJESH SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3) r.w.s. 153A 26.12.17 No 19 IT(SS)A244/Ahd/20 2012-13 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A245/Ahd/20 2013-14 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A246/Ahd/20 2014-15 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A247/Ahd/20 2015-16 Department 143(3) r.w.s. 153B 26.12.17 No 19 Shri Dilipkumar

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3) r.w.s. 153A 26.12.17 No 19 IT(SS)A244/Ahd/20 2012-13 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A245/Ahd/20 2013-14 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A246/Ahd/20 2014-15 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A247/Ahd/20 2015-16 Department 143(3) r.w.s. 153B 26.12.17 No 19 Shri Dilipkumar

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3) r.w.s. 153A 26.12.17 No 19 IT(SS)A244/Ahd/20 2012-13 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A245/Ahd/20 2013-14 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A246/Ahd/20 2014-15 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A247/Ahd/20 2015-16 Department 143(3) r.w.s. 153B 26.12.17 No 19 Shri Dilipkumar

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3) r.w.s. 153A 26.12.17 No 19 IT(SS)A244/Ahd/20 2012-13 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A245/Ahd/20 2013-14 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A246/Ahd/20 2014-15 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A247/Ahd/20 2015-16 Department 143(3) r.w.s. 153B 26.12.17 No 19 Shri Dilipkumar

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI ASHOK SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3) r.w.s. 153A 26.12.17 No 19 IT(SS)A244/Ahd/20 2012-13 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A245/Ahd/20 2013-14 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A246/Ahd/20 2014-15 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A247/Ahd/20 2015-16 Department 143(3) r.w.s. 153B 26.12.17 No 19 Shri Dilipkumar

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3) r.w.s. 153A 26.12.17 No 19 IT(SS)A244/Ahd/20 2012-13 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A245/Ahd/20 2013-14 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A246/Ahd/20 2014-15 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A247/Ahd/20 2015-16 Department 143(3) r.w.s. 153B 26.12.17 No 19 Shri Dilipkumar

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

3) r.w.s. 153A 26.12.17 No 19 IT(SS)A244/Ahd/20 2012-13 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A245/Ahd/20 2013-14 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A246/Ahd/20 2014-15 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A247/Ahd/20 2015-16 Department 143(3) r.w.s. 153B 26.12.17 No 19 Shri Dilipkumar

SHRI ANILBHAI HIRALAL SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result the appeal filed by the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this Section, or re-compute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned. The issue arises

M/S. SURZLON GLOBAL SERVICES LTD. ,AHMEDABAD vs. THE PR. CIT-3,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 67-68/Ahd/2021 िनधा"रण वष"/Asstt. Years: 2016-2017 & 2017-2018 M/S. Suzlon Global Services Limited, Principal Commissioner 5 Suzlon, Shrimali Society, Vs. Of Income-Tax, Near Shree Krishna Centre, Ahmedabad. Nr. Judges Bunglow Cross Road, Ahmedabad-380009. Pan: Aaics1406R

section 153(3) of the Act. 6. Being aggrieved by the order of the learned principal CIT, the assessee is in appeal before us. 7. The learned AR before us filed a paper book running from pages 1 to 330 and assailed the order of the learned Principal CIT on various grounds. It was contended by the learned AR that

ITO, WARD-2(2)(2), AHMEDABAD vs. JASMIN JAYENDRABHAI THAKKAR, AHMEDABAD

In the result, we answer the question in the affirmative i

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

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

ITO, WARD-2(2)(2), AHMEDABAD vs. JASMIN JAYENDRABHAI THAKKAR, AHMEDABAD

In the result, we answer the question in the affirmative i

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

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

GUJARAT ENERGY TRANSMISSION CORPORATION LTD.,,VADODARA vs. THE DCIT, , VADODARA

In the result, the appeal of the assessee in ITA No

Bench: Shri Ramit Kochar & Ms.Madhumita Roy"नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Pcit-I Corporation Ltd. Vadodra Sardar Patel Vidyut Bhavan V. Race Course Circle, Baroda. Pan : Aabcg 4029 R "नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Deputy Corporation Ltd. Commissioner Of Sardar Patel Vidyut Bhavan V. Income Tax, Circle Race Course Circle, Baroda. 1(1)(1), Vadodra Pan : Aabcg 4029 R Baroda.

153(3) of the Act for the Asst.Year 2010-11. Both the appeals are disposed of by this common order for the sake of convenience. 2. We shall first adjudicate the appeal of the assessee in ITA No.1119/Ahd /2015 challenging the order of the ld. Pr.CIT passed under section 263 of the Act. 3. The grievances of the assessee

GUJARAT ENERGY TRANSMISSION CORPN.LTD.,,BARODA vs. THE CIT-1, BARODA

In the result, the appeal of the assessee in ITA No

Bench: Shri Ramit Kochar & Ms.Madhumita Roy"नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Pcit-I Corporation Ltd. Vadodra Sardar Patel Vidyut Bhavan V. Race Course Circle, Baroda. Pan : Aabcg 4029 R "नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Deputy Corporation Ltd. Commissioner Of Sardar Patel Vidyut Bhavan V. Income Tax, Circle Race Course Circle, Baroda. 1(1)(1), Vadodra Pan : Aabcg 4029 R Baroda.

153(3) of the Act for the Asst.Year 2010-11. Both the appeals are disposed of by this common order for the sake of convenience. 2. We shall first adjudicate the appeal of the assessee in ITA No.1119/Ahd /2015 challenging the order of the ld. Pr.CIT passed under section 263 of the Act. 3. The grievances of the assessee

SHRI SHAILESH S. PATEL,,PALANPUR vs. THE INCOME TAX OFFICER, WARD-5,, PALANPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr आयकर अपील सं./I.T.A. No. 3063/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

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

M/S. KOSA CONSTRUCTION,,AHMEDABAD vs. INCOME TAX OFFICER, WARD-1(2)(3),, VADODARA

In the result, all the grounds appeal of the assessee are allowed

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

M/S. KALATHIA ENGINEERING & CONSTRUCTION LTD.,,AHMEDABAD vs. THE DY.CIT, (OSD)-1, CIRCLE-4,, AHMEDABAD

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad)

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