SHRI BHAGWANBHAI RANCHHODBHAI MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Natural Justice and therefore deserves to be quashed. 5. The learned CIT(A) has erred in law and on facts of the case in confirming action of the Id. AO in levying interest u/s 234A/B/C of the Act 6. The learned CIT(A) has erred in law and on facts of the case in confirming action

SHRI BHAGWANBHAI R. MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-14(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Natural Justice and therefore deserves to be quashed. 5. The learned CIT(A) has erred in law and on facts of the case in confirming action of the Id. AO in levying interest u/s 234A/B/C of the Act 6. The learned CIT(A) has erred in law and on facts of the case in confirming action

LATE BHAGWATSINH JIBHUBHAI CHAVDA)L/H.BHAKTIBEN BHAGWATSINH CHAVDA,,AHMEDABAD vs. ITO, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Natural Justice and therefore deserves to be quashed. 5. The learned CIT(A) has erred in law and on facts of the case in confirming action of the Id. AO in levying interest u/s 234A/B/C of the Act 6. The learned CIT(A) has erred in law and on facts of the case in confirming action

SHRI ATULBHAI BABULAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-11,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed, Accountantmember & Ms. Madhumita Roy

house property so that income was not assessable as property income. 4.1. Theld.CIT(A) has grievously erred in law and on facts in upholding the disallowance of interest expenses of Rs.8,00,387/-. It is, therefore, prayed that the additions upheld by the CIT(A) may kindly be deleted. ITA Nos.76/Ahd/2011, 966/Ahd/2014 & 2493/Ahd/2012 Shri AtulBabubhaiShah vs.Jt.CIT/ACIT Asst.Years

SHRI ATUL BABUBHAI SHAH,AHMEDABAD vs. THE JT.CIT.,RANGE-10,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed, Accountantmember & Ms. Madhumita Roy

house property so that income was not assessable as property income. 4.1. Theld.CIT(A) has grievously erred in law and on facts in upholding the disallowance of interest expenses of Rs.8,00,387/-. It is, therefore, prayed that the additions upheld by the CIT(A) may kindly be deleted. ITA Nos.76/Ahd/2011, 966/Ahd/2014 & 2493/Ahd/2012 Shri AtulBabubhaiShah vs.Jt.CIT/ACIT Asst.Years

SHRI ATULBHAI BABUBHAI SHAH,AHMEDABAD vs. THE ACIT.,RANGE-10,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed, Accountantmember & Ms. Madhumita Roy

house property so that income was not assessable as property income. 4.1. Theld.CIT(A) has grievously erred in law and on facts in upholding the disallowance of interest expenses of Rs.8,00,387/-. It is, therefore, prayed that the additions upheld by the CIT(A) may kindly be deleted. ITA Nos.76/Ahd/2011, 966/Ahd/2014 & 2493/Ahd/2012 Shri AtulBabubhaiShah vs.Jt.CIT/ACIT Asst.Years

GULMOHAR PARK MALL PVT. LTD.,,AHMEDABAD vs. THE DY.CIT, CIRCLE-4,, AHMEDABAD

In the result, both appeals are allowed as indicated above

nature of business and the income derived therefrom has to be treated as business income and not income from property. The income derived by the assessee cannot be regarded as simply from the exercise of property right. Where the assessee company has developed the shopping mall and let out the same by providing a variety of services, facilities and amenities

GULMOHAR PARK MALL PVT. LTD.,,AHMEDABAD vs. THE DY.CIT, CIRCLE-4,, AHMEDABAD

In the result, both appeals are allowed as indicated above

nature of business and the income derived therefrom has to be treated as business income and not income from property. The income derived by the assessee cannot be regarded as simply from the exercise of property right. Where the assessee company has developed the shopping mall and let out the same by providing a variety of services, facilities and amenities

VIPUL KAMAL PRAKASH SUD,SIDHPUR vs. THE PR. CIT-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2021-22

house property was erroneous and prejudice to the interest of the revenue in as much as the AO had not verified the claim is wholly illegal, unlawful and against the principles of natural justice

THE DY.COMMISSIONER OF INCOME TAX.,ANAND CIRCLE,, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

house property”. 27. The next issue for consideration is before us whether the Ld. CIT(A) has erred in facts and in law in allowing the claim of depreciation in respect of other assets leased out by the assessee. Before us, the Ld. D.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that the assets have

NATIONAL DAIRY DEVELOPMENT BOARD,,ANAND vs. THE ACIT.,ANAND CIRCLE,, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

house property”. 27. The next issue for consideration is before us whether the Ld. CIT(A) has erred in facts and in law in allowing the claim of depreciation in respect of other assets leased out by the assessee. Before us, the Ld. D.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that the assets have

THE ACIT,ANAND CIRCLE,, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

house property”. 27. The next issue for consideration is before us whether the Ld. CIT(A) has erred in facts and in law in allowing the claim of depreciation in respect of other assets leased out by the assessee. Before us, the Ld. D.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that the assets have

NATIONAL DAIRY DEVELOPMENT BOARD,,ANAND vs. THE ASSTT. COMMISSIONER OF INCOME TAX, ANAND CIRCLE,, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

house property”. 27. The next issue for consideration is before us whether the Ld. CIT(A) has erred in facts and in law in allowing the claim of depreciation in respect of other assets leased out by the assessee. Before us, the Ld. D.R. submitted that firstly, the Ld. CIT(A) has not disputed the fact that the assets have

NALINI VIJAY SHAH,AHMEDABAD vs. ITO WARD 3(1)(2), AHMEDABAD

In the result, all appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

natural justice. Therefore, the appellant shall be granted opportunity to produce additional evidences. 2.1 The Ld. CIT(A) has grievously erred in law and or on facts in upholding penalty of Rs.37,96,856 u/s 271AAC. 2.2 The Ld. CIT(A) ought not to have upheld penalty u/s 271AAC of Rs.37,96,856. 3.1 That in the facts and circumstances

NALINI VIJAY SHAH,AHMEDABAD vs. ITO WARD 3(1)(2), AHMEDABAD

In the result, all appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

natural justice. Therefore, the appellant shall be granted opportunity to produce additional evidences. 2.1 The Ld. CIT(A) has grievously erred in law and or on facts in upholding penalty of Rs.37,96,856 u/s 271AAC. 2.2 The Ld. CIT(A) ought not to have upheld penalty u/s 271AAC of Rs.37,96,856. 3.1 That in the facts and circumstances

NALINI VIJAY SHAH,SATELLITE vs. WARD 3(1)(2) AHMEDABAD, AHMEDABAD

In the result, all appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

natural justice. Therefore, the appellant shall be granted opportunity to produce additional evidences. 2.1 The Ld. CIT(A) has grievously erred in law and or on facts in upholding penalty of Rs.37,96,856 u/s 271AAC. 2.2 The Ld. CIT(A) ought not to have upheld penalty u/s 271AAC of Rs.37,96,856. 3.1 That in the facts and circumstances

VANDEMATARAM PROJECTS PRIVATE LIMITED,VASTRAPUR vs. DCIT CIRCLE 4(1)(2), AHMEDABAD, PRATYAKSH KAR BHAVAN

In the result the appeal of the assesse is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

natural justice. Therefore, the appellant shall be granted opportunity to produce additional evidences. Vandemataram Projects Pvt. Ltd. vs. DCIT Asst.Year –2014-15 - 2– 2.1 The Ld. CIT(A) has grievously erred in law and or on facts in upholding the disallowance of Rs.24,106 under section 14A. 2.2 That the Ld. CIT(A) ought not to have upheld disallowance

SHRI VISHAL JAGDISHBHAI MEHTA,,VADODARA vs. THE ITO, WARD-1(2)(5),, VADODARA

In the result, appeal of the assessee is allowed

natural justice and cannot be relied for purposing of making addition. 3) In Presuming without admitting that any addition as Notional Rent Income is called for then it should be as per Municipal Bill estimating the Gross Annual Value of the flat and after deduction of common expenses, taxes etc. the net income be added. It is therefore submitted that