THE ACIT.(OSD), CIRCLE-1,, AHMEDABAD vs. KHURANA ENGINEERING LTD.,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

disallowance , and consequently deduction under section 80IA(4) will also go up . The ld. Sr. DR, Shri Chetram Meena submitted that this contention raised by the ld. Senior Advocate is not raised in the grounds of CO filed by the assessee with ITAT , that the amount added to the income of the assessee will lead to the increase in deduction

PARTH DINESH PATEL,MEHSANA vs. THE INCOME TAX OFFICER, WARD-1,, PATAN

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.137/Ahd/2024 & 138/Ahd/2024 िनधा"रण वष" /Assessment Years : 2015-16 & 2016-17 Parth Dinesh Patel The Income Tax Officer बनाम/ 18/19, Utkarsh Society Ward-1, V/S. Opp. Market Yard Patan – 384 265 Tal. Visnagar, Mehsana Gujarat – 384 315 "थायी लेखा सं./Pan: Bwrpp 7811 A (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Shri Dhinal Shah, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 23/04/2025 घोषणा की तारीख /Date Of Pronouncement: 25/04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Two Appeals Are Filed By The Assessee Against The Separate Orders Dated 01.12.2023 Passed By The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], Arising Out Of Reassessment Orders Framed Under Section 147 R.W.S. 144B Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], By The National Faceless Assessment Centre (Nfac), Delhi [Hereinafter Referred To As “Assessing Officer /Ao”] For The Assessment Years (Ays) 2015–16 & 2016–17, Respectively. As The Issues Involved In Both The Appeals Are Common

disallowances. However, due to non-compliance with multiple notices issued by the CIT(A), both appeals were disposed of ex parte vide orders dated 01.12.2023, without discussing or adjudicating the merits of the grounds ITA Nos.137 & 138/Ahd/2024 Parth Dinesh Patel Asst. Years : 2015-16 & 2016-17 raised. The CIT(A) relied on the material available on record and upheld

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

disallowed the claim of the assessee for deduction u/s 80IA of Rs. 1,87,58,401/-. .The ld. CIT(A) granted relief to the assessee with respect to 9 out of 12 projects undertaken by the assessee during the impugned assessment year, on the grounds that the assessee is a ‘Developer’ and not a ‘Contractor’. The appeallate order passed

THE DY.COMMISSIONER OF INCOME TAX, PATAN CIRCLE,, PATAN vs. AJAY ENGG. INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

disallowed the claim of the assessee for deduction u/s 80IA of Rs. 1,87,58,401/-. .The ld. CIT(A) granted relief to the assessee with respect to 9 out of 12 projects undertaken by the assessee during the impugned assessment year, on the grounds that the assessee is a ‘Developer’ and not a ‘Contractor’. The appeallate order passed

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

disallowed the claim of the assessee for deduction u/s 80IA of Rs. 1,87,58,401/-. .The ld. CIT(A) granted relief to the assessee with respect to 9 out of 12 projects undertaken by the assessee during the impugned assessment year, on the grounds that the assessee is a ‘Developer’ and not a ‘Contractor’. The appeallate order passed

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

disallowed the claim of the assessee for deduction u/s 80IA of Rs. 1,87,58,401/-. .The ld. CIT(A) granted relief to the assessee with respect to 9 out of 12 projects undertaken by the assessee during the impugned assessment year, on the grounds that the assessee is a ‘Developer’ and not a ‘Contractor’. The appeallate order passed

THE ACIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

disallowed the claim of the assessee for deduction u/s 80IA of Rs. 1,87,58,401/-. .The ld. CIT(A) granted relief to the assessee with respect to 9 out of 12 projects undertaken by the assessee during the impugned assessment year, on the grounds that the assessee is a ‘Developer’ and not a ‘Contractor’. The appeallate order passed

PARTH DINESH PATEL,MEHSANA vs. THE INCOME TAX OFFICER, WARD-1,, PATAN

In the result, both the appeals of the assessee are allowed for statistical\npurposes

disallowed\nRs.15,60,810/- of interest claimed on these loans. The total assessed income\nfor the year was computed at Rs.94,36,610/-.\n3. 4. In both years, the assessee had submitted confirmations, PAN details,\nbank statements, and ITRs of the creditors in support of the loan transactions.\nHowever, upon verification, the AO found that the creditworthiness and\ngenuniness