BHAKTIBEN BHAGWATSINH CHAVDA, (L/H OF LATE BHAGWATSINH J CHAVDA),AHMEDABAD vs. ITO, WARD-14(2),, AHMEDABAD

Appeal is dismissed

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

penalty on undisclosed house property income and held that the assessee was having two house properties but the income from

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)

penalty on undisclosed house property income and held that the assessee was having two house properties but the income from

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)

penalty on undisclosed house property income and held that the assessee was having two house properties but the income from

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)

penalty on undisclosed house property income and held that the assessee was having two house properties but the income from

EFFECTIVE TELESERVICES PVT. LTD.,GANDHINAGAR vs. THE PR. CIT-3, AHMEDABAD

In the result, the order passed under Section 263 of the Act is directed to be set-aside

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

house property. 5. Ground No. 5 - Initiation of penalty proceedings Effective Teleservices Pvt. Ltd. vs. PCIT Asst.Year –2018-19 - 3– 5.1 The learned

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

penalty under section 24(a) of the Act represents the disallowance of the standard deduction claimed by the assessee against the rental income under the head house property

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

penalty under section 24(a) of the Act represents the disallowance of the standard deduction claimed by the assessee against the rental income under the head house property

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

penalty under section 24(a) of the Act represents the disallowance of the standard deduction claimed by the assessee against the rental income under the head house property

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

In the result, both appeals are allowed as indicated above

house property. In view of the facts mentioned above, I am satisfied that the assessee has furnished inaccurate particulars of its income and hence penalty

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

In the result, both appeals are allowed as indicated above

house property. In view of the facts mentioned above, I am satisfied that the assessee has furnished inaccurate particulars of its income and hence penalty

M/S. OCEANIC BUILDCON PVT.LTD.,,BARODA vs. THE ACIT, CIRCLE-4,, BARODA

In the result, all the four appeals filed by the Assessee are allowed

Bench: Shri Pramod Kumar & Shri Mahavir Prasad)

house property as well as business loss also to be allowed. 13 & ITA Nos. 1865, 1866 & 3487/Ahd/2016 . A.Ys. 2010-11 to 2013-14 22. So far initiating of penalty

PHELIX APPLIANCES LIMITED,BARODA vs. THE INCOME TAX OFFICER, WARD-4(2),, BARODA

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 1310/Ahd/2016 ("नधा"रण वष"/Assessment Year : 2009-10 ) Phelix Appliances Ltd. The Income Tax बनाम/ 9, B, Shitalkunj Society Officer Vs. Manjalpur Ward-4(2) Baroda - 390 010 Baroda – 390 007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcp 1857 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Manish J. Shah, Ar ""यथ" क" ओर से/Respondent By: Shri Jaya Chaudhary, Sr.Dr

house property.” Thus, the Assessing Officer initiated the penalty proceedings on account of the expenses claimed by the assessee under

THE ACIT, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. VYAPTI INFRABUILD PVT. LTD.,, AHMEDABAD

The appeal of the Revenue is dismissed

house property, therefore, this ground of appeal of the assessee is allowed. ITA No. 2505/Ahd/2017 filed by assessee 9. The ground no. 1 of the appeal of the assessee pertaining to disallowance of Rs. 28,430/- on account of delay in depositing employees contribution to PF and ESIC is dismissed as not pressed. The second ground of appeal

VYAPTI INFRABUILD PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(2),, AHMEDABAD

The appeal of the Revenue is dismissed

house property, therefore, this ground of appeal of the assessee is allowed. ITA No. 2505/Ahd/2017 filed by assessee 9. The ground no. 1 of the appeal of the assessee pertaining to disallowance of Rs. 28,430/- on account of delay in depositing employees contribution to PF and ESIC is dismissed as not pressed. The second ground of appeal

SHRI PURSHOTTAM B. PITRODA,,AHMEDABAD vs. THE ACIT, RANGE -12,, AHMEDABAD

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

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

house property chargeable to tax u/s.22 of the Act. iii. The ld. CIT(A) has erred in law and on the facts of the case in confirming the action of ld. AO in disallowing Rs.86,808/- being 1/10th of the total motor car expenditure after holding that such entire expenditure has not been incurred for the purpose of business

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA, VADODARA vs. PRADEEP RAVICHANDRA KOTHARI, AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

house property, along with initiation of penalty proceedings. 5. Aggrieved by the assessment order, the assessee preferred an appeal before

LYSA TRADING LLP,AHMEDABAD,GUJARAT vs. INCOME TAX OFFICER, WARD 1(2)(3), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2022-23 Lysa Trading Llp Ito, Ward-1(2)(3) Corporate House-2, Shilp Vs Ahmedabad. Corporate Park Rajpath Rangoli Road Bodakdev Ahmedabad 380 054. Pan : Aaifl 3030 D (Applicant) (Responent) : Assessee By Ms.Amrin Pathan, Ar Revenue By : Shri Yogesh Mishra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 08/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 03/07/2025 आदेश आदेश/O R D E R आदेश आदेश

penalty under section 270A of the Act. It be so held now. 3. As is evident from the perusal of the grounds raised before us, the solitary issue in the present appeal relates to treating an amount of Rs.17,08,908/-as assessee’s income from house property

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.

house property is allowable as deduction during the year under consideration. Therefore the deduction sustained by CIT(A) for Rs. 11,26,619/- which may please be allowed. 5. 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

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.

house property is allowable as deduction during the year under consideration. Therefore the deduction sustained by CIT(A) for Rs. 11,26,619/- which may please be allowed. 5. 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