RAMCHAND BHULCHAND RAJAI,BHAVNAGAR vs. THE DY.CIT.,CIRCLE-1, , BHAVNAGAR

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarआयकर अपील सं / Ita No. 167/Ahd/2024 िनधा"रण वष"/Assessment Year : 2009-10 बनाम बनाम बनाम बनाम Ramchand Bhulchand Rajai, The Deputy Commissioner C/O. Jayesh Tyres, Vs. Of Income-Tax, Opp. Railway Station, Circle-1, Bhavnagar Bhavnagar-364001 Pan : Abmpr 4841 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा"रती की ओर से / Assessee By : Shri B.R. Popat, Ar ""थ" की ओर से / Revenue By: Shri Prateek Sharma, Sr Dr सुनवाई की तारीख /Date Of Hearing : 22/04/2024 घोषणा की तारीख /Date Of Pronouncement: 15/07/2024 आदेश/O R D E R Per Annapurna Gupta

section 40A(3) of the Act, leading to disallowance being made under the said section. Similarly loading and unloading expenses

SANGATH INFRASTRUCTURE PVT. LTD,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

3) of section 40A or the payment shall be deemed to be the profits and gains of business or profession under the proposed sub-section (3A) of section 40A,as the case may be. In view of the above discussion, the disallowance

SHITAL VIPULKUMAR DHOLAKIA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(3), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical\npurposes

sections": [ "40A(3)", "143(3)", "133(6)", "250(4)", "270A", "271AAD", "234A", "234B", "234C", "234D" ], "issues": "Whether the disallowance of purchases

VARUN SATYAPAL SINGHAL,VADODARA vs. THE INCOMETAX OFFICER, WARD-1(2)(3( NOW THE DCIT, CIRCLE-1(1)(1), VADODARA

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

Bench: Us, At The Outset, Ld. Counsel For The Assessee Submitted That He Shall Not Be Pressing For Ground Nos. 3, 4 & 5 Of His

section 40A(2) (b) of the act to benchmark assessee's interest payment @ 18% and computed the corresponding interest disallowance @ 6% coming to Rs. 6,86,717/- thereby treating 24% interest in question as excessive. The CIT(A) upholds Assessing Officer's action. 3

M/S. PIPRANI EQUIPMENT PVT. LTD,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt.Annapurna Guptaasstt.Year : 2015-16 M/S.Piprani Equipment P.Ltd. Ito, Ward-3(1)(2) Ff-4, Amar Complex Vs Ahmedabad. Nr.Amin Equipments P.Ltd. Sarkhej Road Ahmedabad. Pan : Aagcp 6503 L

section 40A(3) of the Act. Accordingly, disallowance made by invoking section 40A(3) of the Act of Rs.37,01,314/- is directed

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

3. That the assessee has not concealed or suppressed any particulars of income as per explanation-1 to section 271(1)(c) and as such the penalty and interest u/s 234A, 234B and 234C may please be deleted.” 28. Ground Nos. 1 & 2 in respect of disallowance of Rs.27,02,501/- under Section 58(2) r.w.s. 40A

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

3. That the assessee has not concealed or suppressed any particulars of income as per explanation-1 to section 271(1)(c) and as such the penalty and interest u/s 234A, 234B and 234C may please be deleted.” 28. Ground Nos. 1 & 2 in respect of disallowance of Rs.27,02,501/- under Section 58(2) r.w.s. 40A

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

3. That the assessee has not concealed or suppressed any particulars of income as per explanation-1 to section 271(1)(c) and as such the penalty and interest u/s 234A, 234B and 234C may please be deleted.” 28. Ground Nos. 1 & 2 in respect of disallowance of Rs.27,02,501/- under Section 58(2) r.w.s. 40A

M/S. P. GAUTAM & CO.,AHMEDABAD vs. DCIT, CIRCLE-5(2), AHMEDABAD

In the result, we are of the view that the Ld

section 40A(3) of the Act and accordingly, he disallowed the same. 4. In appeal before ld. CIT(A), he dismissed

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

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

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita No. 368/Ahd/2020 धििाधरणवरध/Asstt. Year: 2010-2011 The D.C.I.T, M/S Awas Developers, Central Circle-1(4), Vs. “Agam Buglows” Ahmedabad. Opp. Subhash Society, Sanand-Kalol Road, Ahmedabad.

disallowance u/s 40A(3) with respect to cash payments in violation of section 40A(3) of the Act amounting Rs.44

DIPIKA KISHORKUMAR PATEL,BHAVNAGAR vs. THE ITO, WARD-1(2), BHJAVNAGAR

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

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Year : 2010-11 Dipika Kishorkumar Patel, The Income Tax Officer, A-76, Marketing Yard, Vs Ward-1 (2), Chitra, Bhavnagar-364 004 Bhavnagar Pan: Awkpp 2049 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri B.R. Popat, A.R. Revenue By : Shri Shramdeep Sinha, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 22/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/09/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-:

disallowance under Section 40A(3) of the Act could be made by the Assessing Officer. We accordingly delete the disallowance

SHALIGRAM INFRA PROJECTS LLP ( LTD. LIABILITY PARTNERSHIP),AHMEDABAD vs. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD

Appeals are partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarit(Ss)A No.167/Ahd/2021 Asstt.Year : 2017-18 & Asst.Year : 2018-19 Shaligram Infra Projects Llp Vs. The Jcit (Osd) 4Th Floor, Office No.401-402 Central Cir.2(2) B/H. Dishman House Ahmedabad. Opp: Sankalp Grace Ii, Ambli Ahmedabad. Pan: Acpfs 7047 A It(Ss)A No.194,195 & 196/Ahd/2021 Asstt.Year : 2015-16, 2016-17 & 2017-18 & Asst.Year : 2018-19 The Jcit (Osd) Vs. Shaligram Infra Projects Llp Central Cir.2(2) 4Th Floor, Office No.401-402 Ahmedabad. B/H. Dishman House Opp: Sankalp Grace Ii, Ambli Ahmedabad.

section 40A(2)(b) was made on the ground that the assessee had paid interest at 15% to related parties while to others it had paid only 9%–12%. Treating 12% as fair, the AO disallowed the excess 3

SHRI MANISH AMBALAL PATEL,VADODARA vs. THE ITO, WARD-2(4), VADODARA

Appeal of the assessee is dismissed

Bench: Smt.Annapurna Gupta & Smt.Suchitra Kambleassessment Year :2011-12 Shri Manish Ambalal Patel Vs. Ito, Ward-2(4) 5, Jignesh Vedashraya Bungalows Vadodara. Iscon Temple Road B/H. Mother’S School, Gotri Road Vadodara. Pan : Aokpp 6108 C अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : None Revenue By : Shri Rakesh Jha, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 12/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 28/09/2022 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Passed By The Ld. Commissioner Of Income-Tax(Appeals)-5, Vadodara [Hereinafter Referred To As “Ld.Cit(A)”] Under Section 250(6) Of The Income Tax Act, 1961 ("The Act" For Short) Dated 3.10.2019 Pertaining To The Asst.Year 2011-12. 2. At The Time Of Hearing, The Ld.Counsel For The Assessee, Shri Bandish Soparkar, Filed An Application Before Us Stating That He Had Instructions From The Assessee To No-Longer Represent Him. Accordingly, He Sought Withdrawal Of His Letter Of Authority Issued By The Assessee In His Name In The Present Case. The Same Was Permitted. 2 3. Further, We Have Noted That Submissions In Writing Were Filed Before The Bench On 31.5.2022, On The Basis Of Which Matter Was Proceeded To Be Heard With In The Absence Of Any Other Communication From The Assessee .

disallowance of payment made in cash for the purchase of the land as per the provision of section 40A(3

ACIT, CIRCLE-3(2), AHMEDABAD vs. M/S. KRAFT LAMINATE, AHMEDABAD

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

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Years : 2015-16 Assistant Commissioner Of M/S. Kraft Laminate, Income-Tax, Vs C/O. Laxmi Timber, Nr. Circle 3(2), Ahmedabad Mahalaxmi Textile Mill, Opp. Rajbai Patel Timber Market, Narol Naroda Highway, Narol, Ahmedabad-382405 Pan : Aamfk 8120 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri V.K. Singh, Sr. Dr Assessee By : Shri Manish J. Shah, Advocate सुनवाई क" तार"ख/Date Of Hearing : 24/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 16/03/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-:

disallowance under Section 40A(3) of the Act. 12. During the course of assessment proceedings, it was noticed by the Assessing

THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SHALIGRAM INFRA PROJECTS LLP , AHMEDABAD

Appeals are partly allowed

40A(2)(b), the CIT(A) noted that\nthe Assessing Officer, while completing the assessment u/s 143(3) r.w.s.\n153A, had disallowed interest under section

M/S. PRAMUKH COTPRESS INDIA PVT. LTD.,,SABARKANTHA vs. THE INCOME TAX OFFICER, S.K.WARD- 2,, HIMATNAGAR

disallowance of expenditure incurred in cash in violation of the provisions of Section 40A(3) of the Act. The effective

RECKITT BENCKISER HEALTHCARE INDIA PVT. LTD., ( FORMERLY KNOWN AS RECKITT BENCKISER HEALTHCARE INDIA LTD.,),HARYANA vs. DCIT, CIRCLE-3(1)(2), AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

disallowances pertaining to sections 32, 40(a)(ia), 40A(3), 43B etc., of the Act. At times disallowance out of specific

JCIT(OSD), CIR-3(1)(2), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE (INDIA) LTD, HARYANA

In the result, appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

disallowances pertaining to sections 32, 40(a)(ia), 40A(3), 43B etc., of the Act. At times disallowance out of specific