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

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

section 143(3) r.w.s. 147 of the Act in the hands of assessee vide order dated 23-12-2019 wherein the sum of Rs. 13,85,10,960.00 was disallowed

THE ITO, WARD-1(2)(3), AHMEDABAD vs. MOHAMMEDARIF IBRAHIMBHAI SHAIKH, AHMEDABAD

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

143(3) and income was determined at Rs.9,92,620/- vide order dated 21/01/2015 During the verification of case records, it was noticed from cash book that assessee has made the payment in excess of Rs.20,000/- per persons in day and total cash payment comes to Rs.6,28,53,975/-. As per Section 40A(3) of the Act, where

THE ITO, WARD-1(2)(3), AHMEDABAD vs. MOHAMMEDARIF IBRAHIMBHAI SHAIKH, AHMEDABAD

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

143(3) and income was determined at Rs.9,92,620/- vide order dated 21/01/2015 During the verification of case records, it was noticed from cash book that assessee has made the payment in excess of Rs.20,000/- per persons in day and total cash payment comes to Rs.6,28,53,975/-. As per Section 40A(3) of the Act, where

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

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

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

JOSHI TECHNOLOGIES INTERNATIONAL INC.,,AHMEDABAD vs. THE ADIT.,(INTNL.TAXN.), AHMEDABAD

In the result appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedassessment Year : 2003-04 Joshi Technologies International Inc., Asst. Commissioner Of Income- 402, Heritage, Off. Ashram Road, Vs Tax (International Taxation), Usmanpura, Ahmedabad Ahmedabad Pan : Aaacj 9592 P Assessment Year : 2006-07 Joshi Technologies International Inc., Dy. Commissioner Of Income- 701, Parshwanath E Square, Vs Tax (International Taxation-1), Prahladnagar Garden, Near Titanium Ahmedabad Building, Satellite, Ahmedabad Pan : Aaacj 9592 P अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate With Shri Yogesh G. Shah, Ar Revenue By : Shri Alok Kumar, Cit-Dr & Shri Atul Pandey, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 02/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 17/08/2022 आदेश/O R D E R Per Waseem Ahmed, Am : These Are The Appeals Filed By The Assessee Against Two Separate Orders Of The Learned Commissioner Of Income Tax (Appeals), Gandhinagar Dated 12.01.2010 & Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad Dated 29.05.2015 Passed For Assessment Years 2003-04 & 2006-07 Respectively.

disallowing the deduction under section 42 of the Act. Thus in the absence of such document, there remains no ambiguity that no opinion has been formed by the then AO in the assessment framed under section 143(3

JOSHI TECHNOLOGIES INTERNATIONAL INC.,,AHMEDABAD vs. THE ASSTT. DIT, (INTL. TAXN.),, AHMEDABAD

In the result appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedassessment Year : 2003-04 Joshi Technologies International Inc., Asst. Commissioner Of Income- 402, Heritage, Off. Ashram Road, Vs Tax (International Taxation), Usmanpura, Ahmedabad Ahmedabad Pan : Aaacj 9592 P Assessment Year : 2006-07 Joshi Technologies International Inc., Dy. Commissioner Of Income- 701, Parshwanath E Square, Vs Tax (International Taxation-1), Prahladnagar Garden, Near Titanium Ahmedabad Building, Satellite, Ahmedabad Pan : Aaacj 9592 P अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate With Shri Yogesh G. Shah, Ar Revenue By : Shri Alok Kumar, Cit-Dr & Shri Atul Pandey, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 02/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 17/08/2022 आदेश/O R D E R Per Waseem Ahmed, Am : These Are The Appeals Filed By The Assessee Against Two Separate Orders Of The Learned Commissioner Of Income Tax (Appeals), Gandhinagar Dated 12.01.2010 & Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad Dated 29.05.2015 Passed For Assessment Years 2003-04 & 2006-07 Respectively.

disallowing the deduction under section 42 of the Act. Thus in the absence of such document, there remains no ambiguity that no opinion has been formed by the then AO in the assessment framed under section 143(3

M/S. PUSHKAR CORPORATION,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 2213-2214/Ahd/2018 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 M/S. Pushkar Corporation, D.C.I.T., 27, Nakshatra Arcade, Vs. Central Circle-1(4), Ioc Road, Ahmedabad. Chandkheda, Ahmedabad. C/O. M.S. Chhajed & Co. “Kamal Shanti” Besides Bank Of Baroda, Nr. Sardar Patel Under Bridge, Naranpura, Ahmedabad-380014. Pan: Aalep1840Q & आयकर अपील सं./Ita Nos. 2345-2346/Ahd/2018 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., M/S. Pushkar Corporation, Central Circle-1(4), Vs. 27, Nakshatra Arcade, Ahmedabad. Ioc Road, Chandkheda, Ahmedabad. C/O. M.S. Chhajed & Co. “Kamal Shanti” Besides Bank Of Baroda, Nr. Sardar Patel Under Bridge, Naranpura, Ahmedabad-380014. Pan: Aalep1840Q

disallowance under the provisions of section 40A(3) of the Act in the given facts and circumstances does not arise. In view of the above, the ground of appeal of the revenue is hereby dismissed whereas the ground of appeal of the assessee is partly allowed. 21. Regarding the deletion of the addition made by the learned

M/S. PUSHKAR CORPORATION,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 2213-2214/Ahd/2018 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 M/S. Pushkar Corporation, D.C.I.T., 27, Nakshatra Arcade, Vs. Central Circle-1(4), Ioc Road, Ahmedabad. Chandkheda, Ahmedabad. C/O. M.S. Chhajed & Co. “Kamal Shanti” Besides Bank Of Baroda, Nr. Sardar Patel Under Bridge, Naranpura, Ahmedabad-380014. Pan: Aalep1840Q & आयकर अपील सं./Ita Nos. 2345-2346/Ahd/2018 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., M/S. Pushkar Corporation, Central Circle-1(4), Vs. 27, Nakshatra Arcade, Ahmedabad. Ioc Road, Chandkheda, Ahmedabad. C/O. M.S. Chhajed & Co. “Kamal Shanti” Besides Bank Of Baroda, Nr. Sardar Patel Under Bridge, Naranpura, Ahmedabad-380014. Pan: Aalep1840Q

disallowance under the provisions of section 40A(3) of the Act in the given facts and circumstances does not arise. In view of the above, the ground of appeal of the revenue is hereby dismissed whereas the ground of appeal of the assessee is partly allowed. 21. Regarding the deletion of the addition made by the learned

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

In the result, the appeal is partly allowed

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

section 143(3) r.w.s. 144C(13), determining total income at Rs.178,23,60,063/- as against the returned income of Rs.168,29,62,390/-, after making the following additions: i. disallowance

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

The appeal of the assessee is allowed

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?

disallowance of Rs.1,00,53,319/- for Web Design & Development expenses, Data entry operating expenses and Advertisement and promotion expenses?” 3. The assessee has raised a legal ground before us in Ground No.1, challenging the validity of the assessment framed on account of the jurisdictional notice u/s 143(2) of the Act being issued beyond the limitation prescribed under

TEXRAJ REALTY PVT.LTD.,,AHMEDABAD vs. THE PR. CIT-4, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Year : 2015-16

Section 143(3) of the Act vide an order dated 18.12.2017, the total income of the assessee was determined by the Assessing Officer at Rs.10,72,87,310/- after making the following disallowances

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

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

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

section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2020-21, 2018-19 & 2019-20. Since I.T.A Nos. 310 /Ahd/2022 & Ors. A.Y. 2020-21 & Ors. Page No 2 Jai Prakash Choudhary vs. ADIT,CPC common issue of disallowance u/s. 36(1)(va) of the Act is involved

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

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

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

section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2020-21, 2018-19 & 2019-20. Since I.T.A Nos. 310 /Ahd/2022 & Ors. A.Y. 2020-21 & Ors. Page No 2 Jai Prakash Choudhary vs. ADIT,CPC common issue of disallowance u/s. 36(1)(va) of the Act is involved

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

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

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

section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2020-21, 2018-19 & 2019-20. Since I.T.A Nos. 310 /Ahd/2022 & Ors. A.Y. 2020-21 & Ors. Page No 2 Jai Prakash Choudhary vs. ADIT,CPC common issue of disallowance u/s. 36(1)(va) of the Act is involved

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

Accordingly, this ground raised by the Revenue is dismissed

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

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

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

Accordingly, this ground raised by the Revenue is dismissed

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

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

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

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

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 270A of the Act. 2. Brief facts of the case are that in the assessment framed on the assessee u/s 143(3) of the Act additions were made to its income on account of disallowances

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

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

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 270A of the Act. 2. Brief facts of the case are that in the assessment framed on the assessee u/s 143(3) of the Act additions were made to its income on account of disallowances

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1) (1) AHMEDABAD, VEJALPUR AHMEDABAD vs. INDUCTOTHERM (INDIA) PRIVATE LIMITED, AHMEDABAD

Appeal are dismissed

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

143(3) read with Section 144C(3) of the Act, adopted the TPO’s findings and passed an assessment order determining the total income of the assessee at Rs.80,85,45,535/-, after making the following adjustments: and CO No.10/Ahd/2024 (By Assessee) The Asstt.CIT vs. Inductotherm (India) Pvt.Ltd. Asst. Year:2016-17 3 - Transfer Pricing Adjustment of Rs.2