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1,269 results for “disallowance”+ Section 143(1)clear

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Key Topics

Section 143(3)84 Addition to Income79 Disallowance74 Section 143(1)64 Section 26353 Section 80P(2)(d)37 Section 14A36 Section 1136 Deduction35 Section 68

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

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

ITA 312/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2019-20

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

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

section 143(1)(a) of the Act. The ITAT held that disallowance under section 143(1)(a) was valid in view

JAIPRAKASH CHOUDHARY,VADODARA vs. THE DCIT, CIRCLE-1(1)(1), VADODARA

Showing 1–20 of 1,269 · Page 1 of 64

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29

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

ITA 310/AHD/2022[2020-21]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2020-21

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

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

section 143(1)(a) of the Act. The ITAT held that disallowance under section 143(1)(a) was valid in view

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

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

ITA 311/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

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

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

section 143(1)(a) of the Act. The ITAT held that disallowance under section 143(1)(a) was valid in view

M/S. CHECKMATE SERVICES PVT. LTD.,,VADODARA vs. THE ADIT, CPC, BANGALORE PRESENT JURIDICTION THE DY. CIT, CIRCLE-1(1)(1), , VADODARA

In the result, appeal preferred by the assessee is dismissed

ITA 69/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2019-20

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 69/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2019-20) िनधा"रण वष" िनधा"रण वष" M/S. Checkmate Adit, Cpc, बनाम बनाम/ बनाम बनाम Services Pvt. Ltd. Bangalore Vs. G.F 6-9, Amaan Tower & Suvas Colony, Fatehgunj, Dy.Cit Vadodara, Gujarat, Circle-1(1)(1), Vadodara 390002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc8465A (Appellant) .. (Respondent) Shri M. R. Sahu, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Dr. Darsi Suman Ratnam, Cit. Dr 12/07/2024 Date Of Hearing Date Of Pronouncement 16/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 08.12.2022 For The Assessment Year 2019-20. 2. The Brief Facts Of The Case Are That Assessee Had Filed Its Return Of Income For A.Y. 2019-20 On 30.09.2019 Declaring Total

For Respondent: Dr. Darsi Suman Ratnam, CIT. DR

Section 143(1)Section 143(1)(a)

disallowance while processing the return under Section 143(1) of the Act, such intimation is liable to be quashed and set aside

GELOT AGRI EXPORTS,DEESA vs. ITO WD 1 PALANPUR, BANASKANTHA

The appeal of the assessee is allowed, while that of the Revenue is dismissed

ITA 1739/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad19 Dec 2024AY 2018-19

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

Section 143(3)Section 250(6)Section 270ASection 270A(1)Section 270A(8)Section 40

disallowance of such expenses now made in assessment framed under section 143(3) of the Act would tantamount to under reporting of the income as per the provisions of section 270A(2) of the Act. The provision of section are reproduced by us above , and are being reproduced again for clarity: ITA No.1739 and 225/Ahd/2024 11 270A. (1

ITO, WARD-1, PALANPUR, PALANPUR vs. GELOT AGRI EXPORTS, PALANPUR

The appeal of the assessee is allowed, while that of the Revenue is dismissed

ITA 225/AHD/2024[2018]Status: DisposedITAT Ahmedabad19 Dec 2024

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

Section 143(3)Section 250(6)Section 270ASection 270A(1)Section 270A(8)Section 40

disallowance of such expenses now made in assessment framed under section 143(3) of the Act would tantamount to under reporting of the income as per the provisions of section 270A(2) of the Act. The provision of section are reproduced by us above , and are being reproduced again for clarity: ITA No.1739 and 225/Ahd/2024 11 270A. (1

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 281/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

143(3) read with section 144C of the Income-tax Act, 1961 [hereinafter referred to as "the Act"]by the Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad[hereinafter referred to as "Assessing Officer/AO”], for the Assessment Year 2015-16. The assessee has filed its appeal challenging the confirmation of various additions and disallowances

INTAS PHARMACEUTICALS LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 222/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

143(3) read with section 144C of the Income-tax Act, 1961 [hereinafter referred to as "the Act"]by the Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad[hereinafter referred to as "Assessing Officer/AO”], for the Assessment Year 2015-16. The assessee has filed its appeal challenging the confirmation of various additions and disallowances

AARK INFOSOFT PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed

ITA 681/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2017-18

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The Acit, 45, Shetrunjay, 2Nd Floor, Above Circle-1(1)(1), Central Bank Of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 Pan : Aahca 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Divyang Shah, Ar Revenue By : Shri Santosh Kumar, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 08.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 21.02.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 27.07.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Issuing A Notice U/S 143(2) Of The Act? 2. Whether On The Facts & In Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Making Disallowance Of Employees' Contribution To Pf & Esic Of Rs.5,51,657/- U/S 36(1) (Va) Of The Act?

For Appellant: Shri Divyang Shah, ARFor Respondent: Shri Santosh Kumar, Sr. DR

Section 139(9)Section 143(2)Section 250Section 269SSection 36(1)Section 40Section 68

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for the Assessment Year (AY) 2017-18. 2. The grounds raised by the assessee are as under:- “1. Whether on the facts and circumstances of the case and in law, Ld. CIT(A) has erred in issuing a notice u/s 143

KRITESHWAR PRASAD SINGH,PANVEL vs. ASST/DY CIT, CIRCLE 2(1)(1), VADODARA

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

ITA 268/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.268/Ahd/2025 िनधा"रण वष" /Assessment Year : 2022-23 Kriteshwar Prasad Singh The Asst./Dy.Cit बनाम/ F.No.07, Lilac Bldg Circle-2(1)(1) V/S. Godrej Sky Garden Vadodara – 390 007 Takka, Panvel – 410 206 "थायी लेखा सं./Pan: Ahlps 7784 H (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Bhupendra C. Meha, Adv. Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 09/09/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 21/01/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2022-2023. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. 143 1 A The Ld Addl Jcit A Grossly Erred On Facts & In Law In Dismissing The Appeal Without Adjudicating The Preliminary Issue Raised Regarding The Violation Of Statutory Provision Of Sec 143 1 A Of The Income Tax Act 1961 The Act In The Form Of Kriteshwar Prasad Singh Vs. Asst/Dy Cit Asst. Year : 2022-23

For Appellant: Shri Bhupendra C. Meha, AdvFor Respondent: Shri Abhijit Sr.DR

Section 10Section 143(1)Section 143(1)(a)Section 250

143 1 The Ld Addl JCIT A grossly erred on facts and in law in not considering and adjudicating the raised ground in the appeal that the addition made by the Ld AO is without jurisdiction and authority of law. 3. Sec 10 10AA ii wrongly disallowed The Ld Addi JCIT A has grossly erred

TEKNI ENGINEERING PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

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

ITA 1855/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2022-23

Bench: Dr.Brr Kumarshri Siddhartha Nautiyal

For Appellant: Adjournment ApplicationFor Respondent: Shri V K Mangla, Sr. DR

Section 14(1)Section 143Section 143(1)Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 438Section 43B

disallowance under section 36(1)(iv) instead of section 36(1)(va) as per the intimation u/s. 143(1). It is also

ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is partly allowed

ITA 38/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad08 May 2025AY 2017-18

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Bandish Soparkar, AR

Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 35Section 40Section 9(1)(vii)Section 92C

1) in respect of specified domestic transactions including inter-unit sale of electricity 3 and steam. The TPO passed an order dated 30.01.2021 under section 92CA(3) proposing an adjustment of Rs.37,77,80,391/-. The Assessing Officer thereafter issued the draft assessment order dated 24.09.2021 under section 143(3) read with section 144C of the Act, computing the total

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

ITA 38/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2017-18

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw

Section 80Section 80I

143(3) of the Income Tax Act 1961 (here- in-after referred to as "the Act") relevant to the Assessment Years 2008-09 & 2017-18. First, we take up ITA No. 38/Ahd/2021, an appeal by the Revenue for AY 2017-18 ITA Nos.37-38/AHD/2021 A.Y.s 2008-09 & 2017-18 2 2. The Revenue has raised the following grounds of appeal: 1

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

ITA 37/AHD/2021[2008-09]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2008-09

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw

Section 80Section 80I

143(3) of the Income Tax Act 1961 (here- in-after referred to as "the Act") relevant to the Assessment Years 2008-09 & 2017-18. First, we take up ITA No. 38/Ahd/2021, an appeal by the Revenue for AY 2017-18 ITA Nos.37-38/AHD/2021 A.Y.s 2008-09 & 2017-18 2 2. The Revenue has raised the following grounds of appeal: 1

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

143(2) of the Act, was issued and served upon the assessee. 4. Specific questionnaires were also issued from time-to-time and duly served upon the assessee alongwith notice under Section 142(1) of the Act, the details whereupon were duly filed by the assessee through electronic media on e-proceeding. The assessee had shown total turnover of Rs.65

CERA SANITARYWARE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1333/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad07 Feb 2025AY 2020-21

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2020-21 Cera Sanitaryware Ltd The Dcit, Cir.1(1)(1) 7Th & 8Th Floor, “B” Wing Vs Ahmedabad. Privilon, Ambli Brts Road Iskcon Cross Roads Shilaj Bo, Taluka : Daskroi Dist: Ahmedabad. Pan : Aabcm 9244 N (Applicant) (Responent) : Assessee By Shri Dinal Shah, Ar Revenue By : Smt.Malarkodi R., Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 03/02/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/02/2025 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Smt.Malarkodi R., Sr.DR

Section 14ASection 250

1)(a), the addition on account of disallowance under section 14A of the Act was made along with disallowance of health & education cess, resulting in the total income assessed amounting to Rs.142,99,69,643/-. 14. The ld.counsel for the assessee contended that no intimation under section 143

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

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

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

Section 115JSection 143(3)Section 14A

1) of section 14 has been amended so as to include a non obstante clause to provide that no direction shall be allowed in relation to exempt income, notwithstanding anything contrary contained in the Act. Thus, the earlier judgments holding that if there is no exempt income, no disallowance u/s 14A can be made are overruled. It is also held

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

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

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

Section 115JSection 143(3)Section 14A

1) of section 14 has been amended so as to include a non obstante clause to provide that no direction shall be allowed in relation to exempt income, notwithstanding anything contrary contained in the Act. Thus, the earlier judgments holding that if there is no exempt income, no disallowance u/s 14A can be made are overruled. It is also held

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

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

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

Section 115JSection 143(3)Section 14A

1) of section 14 has been amended so as to include a non obstante clause to provide that no direction shall be allowed in relation to exempt income, notwithstanding anything contrary contained in the Act. Thus, the earlier judgments holding that if there is no exempt income, no disallowance u/s 14A can be made are overruled. It is also held

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

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

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

Section 115JSection 143(3)Section 14A

1) of section 14 has been amended so as to include a non obstante clause to provide that no direction shall be allowed in relation to exempt income, notwithstanding anything contrary contained in the Act. Thus, the earlier judgments holding that if there is no exempt income, no disallowance u/s 14A can be made are overruled. It is also held