CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

e) Disallowance u/s 14A Rs.8,74,323/- (f) Interest on diversion of funds Rs.10,95,150/- (g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT. LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

e) Disallowance u/s 14A Rs.8,74,323/- (f) Interest on diversion of funds Rs.10,95,150/- (g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

e) Disallowance u/s 14A Rs.8,74,323/- (f) Interest on diversion of funds Rs.10,95,150/- (g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD) RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

e) Disallowance u/s 14A Rs.8,74,323/- (f) Interest on diversion of funds Rs.10,95,150/- (g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

e) Disallowance u/s 14A Rs.8,74,323/- (f) Interest on diversion of funds Rs.10,95,150/- (g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

e) Disallowance u/s 14A Rs.8,74,323/- (f) Interest on diversion of funds Rs.10,95,150/- (g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

e) Disallowance u/s 14A Rs.8,74,323/- (f) Interest on diversion of funds Rs.10,95,150/- (g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section

SHAILESHKUMAR DAHYABHAI PATEL,VADODARA, GUJARAT vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1)(2) (NOW DCIT CIRCLE 2(1)(1), VADODARA, GUJARAT, VADODARA, GUJARAT

In the result, Ground Number 7 of the assessee’s appeal is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 18.09.2025 passed for A.Y. 2017-18. 2. The assessee has raised the following grounds of appeal: “Invalid

GLOBAL FABRICS PVT.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-2(1)(1),, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Ms. Madhumita Royassessment Year: 2012-13

E R PER PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER The captioned appeal has been filed at the instance of the assessee against the order of CIT(A) dated 06.10.2016 arising in the Assessment Order dated 09.02.2015 passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 concerning A.Y. 2012-13. 2. In the captioned appeal

RHV ENTERPRISE PRIVATE LIMITED,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 04.06.2025 passed for A.Ys. 2019-20 & 2020-21. 2. The assessee has raised the following grounds

RHV ENTERPRISE PRIVATE LIMITED,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 04.06.2025 passed for A.Ys. 2019-20 & 2020-21. 2. The assessee has raised the following grounds

M/S. SHREE PARSHWANATH CORPORATION,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-9(1),, AHMEDABAD

In the result, the appeal of the assessee is allowed, and the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.872/Ahd/2015 2. आयकर अपील सं./Ita No.1693/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1. The Income Tax 1.Shree Parshwanath बनाम/ Corporation Officer, Ward-9(1) Vs. 50, 3Rd Floor Ahmedabad Harisiddh Chambers Ashram Road Ahmedabad-380 014 2. Shree Parshwanath 2. Income-Tax Officer Ward-9(1) Corporation, Ahmedabad Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfs 3093 C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee By : Ms. Arti Shah, Ar Revenue By : Mr. B.P. Srivastava, Sr.Dr

E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned cross-appeals have been filed by the Assessee and the Revenue against the common order of the Commissioner of Income Tax (Appeals)–Ahmedabad-5, [CIT(A) in short] vide appeal no.CIT(A)- XV/ITO.9(1)/18/2013-14 and now CIT(A)-5/Wd.9(1)/121/2014-15 dated 02/03/2015 arising in the assessment order passed

THE ITO, WARD-9(1),, AHMEDABAD vs. SHREE PARSHWANATH CORPORATION,, AHMEDABAD

In the result, the appeal of the assessee is allowed, and the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.872/Ahd/2015 2. आयकर अपील सं./Ita No.1693/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1. The Income Tax 1.Shree Parshwanath बनाम/ Corporation Officer, Ward-9(1) Vs. 50, 3Rd Floor Ahmedabad Harisiddh Chambers Ashram Road Ahmedabad-380 014 2. Shree Parshwanath 2. Income-Tax Officer Ward-9(1) Corporation, Ahmedabad Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfs 3093 C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee By : Ms. Arti Shah, Ar Revenue By : Mr. B.P. Srivastava, Sr.Dr

E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned cross-appeals have been filed by the Assessee and the Revenue against the common order of the Commissioner of Income Tax (Appeals)–Ahmedabad-5, [CIT(A) in short] vide appeal no.CIT(A)- XV/ITO.9(1)/18/2013-14 and now CIT(A)-5/Wd.9(1)/121/2014-15 dated 02/03/2015 arising in the assessment order passed

SAHEB INDUSTRIES,ANKLESHWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 25.10.2023 passed for A.Y. 2017-18. 2. The assessee has taken the following grounds of appeal