DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

natural justice. 2. The NFAC erred in disallowing the appellant's claim for alleged bogus purchases without considering that the Ld. AO had accepted

ANANYA FINANCE FOR INCLUSIVE GROWTH PVT. LTD.,,AHMEDABAD vs. THE ASST.COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

disallowance of claim of depreciation of Rs.5,68,50,000/- and Rs.9,12,638/- u/s.14A of the Act made by AO is wholly illegal, unlawful and against the principles of natural justice

ANANYA FINANCE FOR INCLUSIVE GROWTH PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(1)(2),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

disallowance of claim of depreciation of Rs.5,68,50,000/- and Rs.9,12,638/- u/s.14A of the Act made by AO is wholly illegal, unlawful and against the principles of natural justice

THE DY.COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ANANYA FINANCE FOR INCLUSIVE GROWTH PVT. LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

disallowance of claim of depreciation of Rs.5,68,50,000/- and Rs.9,12,638/- u/s.14A of the Act made by AO is wholly illegal, unlawful and against the principles of natural justice

ANANYA FINANCE FOR INCLUSIVE GROWTH PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(1)(2),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

disallowance of claim of depreciation of Rs.5,68,50,000/- and Rs.9,12,638/- u/s.14A of the Act made by AO is wholly illegal, unlawful and against the principles of natural justice

ANANYA FINANCE FOR INCLUSIVE GROWTH PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

disallowance of claim of depreciation of Rs.5,68,50,000/- and Rs.9,12,638/- u/s.14A of the Act made by AO is wholly illegal, unlawful and against the principles of natural justice

KAUSHIK NARSINHBHAI RAGVANI,AHMEDABAD vs. ITO, WARD 2(2)(2), AHMEDABAD, AHMEDABAD

In the result, both the appeals are partly allowed for statistical purpose

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 2143 & 2144/Ahd/2024 Assessment Year 2012-13 & 2013-14

disallowance/ addition made by Ld AO and upheld by the CIT(A) may please be deleted in the interest of natural justice

KAUSHIK NARSINHBHAI RAGVANI,AHMEDABAD vs. ITO, WARD 2(2)(2), AHMEDABAD

In the result, both the appeals are partly allowed for statistical purpose

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 2143 & 2144/Ahd/2024 Assessment Year 2012-13 & 2013-14

disallowance/ addition made by Ld AO and upheld by the CIT(A) may please be deleted in the interest of natural justice

IRM PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 1590/Ahd/2024 िनधा"रण वष" /Assessment Year : 2011-12 Irm Private Limited, The Deputy Commissioner Irm House, बनाम/ Of Income Tax, V/S. Off. C.G Raod, Circle 2(1)(1), Navrangpura, Ahmedabad. Ahmedabad-380009. "थायी लेखा सं./Pan: Aaaci3678M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Abhijit, Sr-Dr

disallowance under section 14A and addition of unexplained income. Against the said additions, as stated in the form 35 under the statement of facts, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals), which was allowed, and the additions were deleted. Subsequently, the case was reopened by issuance of notice under section 148 of the Act dated

THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. SANKALP RECREATION PVT. LTD., AHMEDABAD

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

Natural Justice and therefore deserves to be quashed. 10. The learned CIT(A) has erred in law and on facts of the case in confirming action of the Id. AO in levying interest u/s. 234A/B/C of the Act. 11. The learned CIT(A) has erred in law and on facts of the case in confirming action

SANKALP RECREATION PRIVATE LIMITED,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

Natural Justice and therefore deserves to be quashed. 10. The learned CIT(A) has erred in law and on facts of the case in confirming action of the Id. AO in levying interest u/s. 234A/B/C of the Act. 11. The learned CIT(A) has erred in law and on facts of the case in confirming action

SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

In the result, all the appeals of the assessee are partly allowed\nand that of the Revenue are dismissed

disallowance of sub-contract\nexpenses.\nISSUE NO.2 OF DENIAL OF OPPORTUNITY OF CROSS-\nΕΧΑΜΙΝΑΤΙΟΝ:\n57. One of the contentions of the ld.counsel for the assessee was\nthat the addition on account of bogus sub-contract expenses and\nother expenses was made in violation of principles of natural justice

ASSISTANT COMMISSIONER OF INCOMETAX, RACE COURSE, VADODARA vs. UNIMED TECHNOLOGIES LIMITED, HALOL PANCHMAHAL

In the result, the Departmental appeal is dismissed for AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

disallowance made by the Assessing Officer was arbitrary, without any logical or scientific basis, and contrary to the principles of natural justice

UNIMED TECHNOLOGIES LIMITED,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

In the result, the Departmental appeal is dismissed for AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

disallowance made by the Assessing Officer was arbitrary, without any logical or scientific basis, and contrary to the principles of natural justice

MADHAV COPPER LTD.,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

Natural Justice and therefore deserves to be quashed. 7. The Ld. CIT(A) has erred in law and on facts of the case in confirming action of the ld. AO in levying interest u/s. 234A/B/C/D of the Act. 8. The learned CIT(A) has erred in law and on facts of the case in confirming action

INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR, BHAVNAGAR vs. MADHAV COPPER LIMITED, BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

Natural Justice and therefore deserves to be quashed. 7. The Ld. CIT(A) has erred in law and on facts of the case in confirming action of the ld. AO in levying interest u/s. 234A/B/C/D of the Act. 8. The learned CIT(A) has erred in law and on facts of the case in confirming action

INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR vs. MADHAV COPPER LIMITED, BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

Natural Justice and therefore deserves to be quashed. 7. The Ld. CIT(A) has erred in law and on facts of the case in confirming action of the ld. AO in levying interest u/s. 234A/B/C/D of the Act. 8. The learned CIT(A) has erred in law and on facts of the case in confirming action

MADHAV COPPER LTD.,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR

In the result, all six appeals, three by the Revenue and three\nby the assessee, stand dismissed

Natural Justice and therefore deserves\nto be quashed.\n7. The Ld. CIT(A) has erred in law and on facts of the case in confirming\naction of the ld. AO in levying interest u/s.234A/B/C/D of the Act.\n8. The learned CIT(A) has erred in law and on facts of the case in\nconfirming action

MADHAV COPPER LTD.,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR

In the result, all six appeals, three by the Revenue and three\nby the assessee, stand dismissed

Natural Justice and therefore deserves\nto be quashed.\n7. The Ld. CIT(A) has erred in law and on facts of the case in confirming\naction of the ld. AO in levying interest u/s. 234A/B/C/D of the Act.\n8. The learned CIT(A) has erred in law and on facts of the case in\nconfirming action