GUJARAT STATE PETROLEUM CORPORATION LIMITED,GANDHINAGAR vs. DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR, GANDHINAGAR

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

reopening of assessment, disallowance made u/s 14A r.w.r. 8D and u/s. 115JB of the Act are involved in both the assessment

GUJARAT STATE PETROLEUM CORPORATION LIMITED,GANDHINAGAR vs. DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR, GANDHINAGAR

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

reopening of assessment, disallowance made u/s 14A r.w.r. 8D and u/s. 115JB of the Act are involved in both the assessment

DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR vs. GUJARAT STATE PETROLEUM CORPORATION LIMITED, GANDHINAGAR

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

reopening of assessment, disallowance made u/s 14A r.w.r. 8D and u/s. 115JB of the Act are involved in both the assessment

GOLD FINCH JEWELLERY LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

In the result, the appeal filed by the Assessee is allowed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

disallowance of labour expenses of Rs.3,95,184/- made by the Assessing Officer holding the same as not being utilized fully for the business purpose of the assessee.” 19. The facts of the case are that the assessee company had filed the return of income for A.Y.2010-11 on 15.10.2010 declaring total income of Rs.94,75,790/-. The assessment was completed

GOLD FINCH JEWELLERY LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

In the result, the appeal filed by the Assessee is allowed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

disallowance of labour expenses of Rs.3,95,184/- made by the Assessing Officer holding the same as not being utilized fully for the business purpose of the assessee.” 19. The facts of the case are that the assessee company had filed the return of income for A.Y.2010-11 on 15.10.2010 declaring total income of Rs.94,75,790/-. The assessment was completed

SAGAR RAJESH JHAVERI,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

reopening of the assessment by the AO is on different stands to the convenience of the department as evident from the reasons recorded in case of various members of the appellant's family/group concerns. The AO in some cases have disallowed

AARAV FINANCIAL SERVICES PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

reopening of the assessment by the AO is on different stands to the convenience of the department as evident from the reasons recorded in case of various members of the appellant's family/group concerns. The AO in some cases have disallowed

VICKY RAJESH JHAVERI,AHMEDABAD vs. THE DY. CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

reopening of the assessment by the AO is on different stands to the convenience of the department as evident from the reasons recorded in case of various members of the appellant's family/group concerns. The AO in some cases have disallowed

VICKY RAJESH JHAVERI,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

reopening of the assessment by the AO is on different stands to the convenience of the department as evident from the reasons recorded in case of various members of the appellant's family/group concerns. The AO in some cases have disallowed

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

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

disallowance. In nutshell, in the reopened assessment, the AO has simply made disallowance based on the assessment for A.Y.2000-01 as is evident

KALYAN JEWELS PVT. LTD,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2009-10 Kalyan Jewells P.Ltd. Ito, Ward-2(1)(2) 49, Super Mall Vs Ahmedabad. Nr.Lal Bungalow, Ahmedabad 380 015 Pan : Aacck 4717 B

disallowed and added to income for the year A. Y. 2009-10. Since, it was failure on account of the assessee to disclose, fully and truly all material facts, necessary for assessment, I have reasons to believe that income chargeable to tax has escaped assessment within the meaning of u/s. 147 of the Act and this case

PARVINDAR INDAR SINGH,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee in ITA No

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

disallow interest expenses (which were incurred for earning the exempted income) u/s. 14A of the Act in the ITR as well as in the relevant column in the audit report, It is evident from the above facts that the assessee had not truly and fully disclosed material facts necessary for his assessment for the year under consideration thereby necessitating reopening

PARVINDAR INDAR SINGH,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee in ITA No

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

disallow interest expenses (which were incurred for earning the exempted income) u/s. 14A of the Act in the ITR as well as in the relevant column in the audit report, It is evident from the above facts that the assessee had not truly and fully disclosed material facts necessary for his assessment for the year under consideration thereby necessitating reopening

JHAVERI TRADING AND INVESTMENT PRIVATE LIMITED,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2012-13

reopening the assessment on different stands to the convenience of the department in the reasons recorded in case of I.T.A No. 9/Ahd/2024 Jhaveri Trading and Investment Pvt. Ltd., A.Y. 2012-13 various members of the appellant's family/group concerns. The AO in some cases have disallowed

JET AIR AGENCIES PVT LTD,WEST BENGAL vs. CENTRAL CIRCLE 2(3)AHMEDABAD, AHMEDABAD

In the result, Ground Nos

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

disallowance made. 10. That the appellant craves leave to add, alter, adduce, or amend any grounds of appeal on or before or in course of hearing.” Challenge to reopening of assessment

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

disallowance made. 10. That the appellant craves leave to add, alter, adduce, or amend any grounds of appeal on or before or in course of hearing.” Challenge to reopening of assessment

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

disallowance made. 10. That the appellant craves leave to add, alter, adduce, or amend any grounds of appeal on or before or in course of hearing.” Challenge to reopening of assessment

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

disallowance made. 10. That the appellant craves leave to add, alter, adduce, or amend any grounds of appeal on or before or in course of hearing.” Challenge to reopening of assessment