PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

section 68 and also deleted the\nrelated disallowance of Rs. 92,603/- towards interest.\n96. The Revenue is in appeal, contending that the Ld. CIT(A) erred in\ndeleting the addition on the basis of additional evidence without affording\nany opportunity to the Assessing Officer, thereby violating the provisions of\nRule 46A of the Income-tax Rules

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

section 68 and also deleted the\nrelated disallowance of Rs.92,603/- towards interest.\n96.\nThe Revenue is in appeal, contending that the Ld. CIT(A) erred in\ndeleting the addition on the basis of additional evidence without affording\nany opportunity to the Assessing Officer, thereby violating the provisions of\nRule 46A of the Income-tax Rules, 1962.\n97.\nThe learned

KREATE KONNECT E SOLUTIONS PRIVATE LIMITED,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result the appeal is allowed for statistical purposes

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2020-21 Kcreate Konnect E Solutions Dy. Cit, Cir.1(1)(1) Private Limited Vs. Vadodara. 291M 2Bd Floor, Green Villa-11 B/H. Abs Tower Old Padra Road Vadodara Pan : Aagck 1493 C (Applicant) (Responent) : Shri Jigar Adhyaru, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 24/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश आदेश/O R D E R आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals) – 5, Chennai [Hereinafter Referred To As “Cit(A)”] Dated 18.09.2024, Pertaining To The Assessment Year 2020– 21, Whereby The Appeal Filed By The Assessee Against The Intimation Issued Under Section 143(1) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”] Dated 18.12.2021 Was Dismissed.

disallowable deductions, including additional depreciation under section 32(1)(iia), deductions under sections 10AA, 35(1)(ii), etc., thereby complying with the conditions of sub-section (2) of section 115BAA. • In the tax audit report (Form No. 3CD), specifically under Clause 8(a), the auditor disclosed that the assessee has opted to be taxed under section 115BAA. This amounts

KOTH GROUP CO.OP. URBAN CREDIT SOCIETY LTD.,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

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

Bench: The Appellate Authority & Therefore, The Addl/Jcit(A) Ought To Have Deleted The Adjustment Made U/S 143(1)(A)(V) By Ao.Cpc & Allowed The Deduction U/S 80P(2)(A)(I) Of Rs.5,20,000/-.

section 143(1)(a)(v) do not provide for denial of deduction u/s. 80P of the Act when the return of income is not filed within time limit as provided u/s. 139(1) of the Act but u/s. 139(4). The ld. Authorized Representative further 4 I.T.A No. 628/Ahd/2024 A.Y. 2022-23 Page No. Koth Group Co.Op Urban Credit Society