DCIT CIRCLE-3(3), AHMEDABAD vs. SHRI ALPESHKUMAR C.PATEL, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1908/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2011-2012 Alpeshkumar C. Patel, A.C.I.T., 503, Milestone Building, Vs. Circle-3(3), Drive In Road, Ahmedabad. Thaltej, Ahmedabad-380052. Pan: Aeapp9489G

housing loan available to the assessee but the same was not utilized for the purpose of the investment in the property. In this connection we note that the AO has made charts for different assessment years in which the assessee has sold different lands. These charts are available on pages 51 and 52 of the assessment order. The allegation that

DCIT, CIR.4(2),, AHMEDABAD vs. LALITBHAI JAYANTIBHAI PATEL, AHMEDABAD

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

house and bonds are mentioned in the return of income itself. These facts also prove that the appellant and his partner are genuine confirming party 5.6 One more reason for making additions by the A.O. is that as the Banakhat dated 29.04.2005 has been held as null & void. Therefore, the appellant was neither the owner of the capital asset

DCIT, CIR, 4(2), AHMEDABAD vs. BHARATKUMAR BABUBHAI PATEL, AHMEDABAD

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

house and bonds are mentioned in the return of income itself. These facts also prove that the appellant and his partner are genuine confirming party 5.6 One more reason for making additions by the A.O. is that as the Banakhat dated 29.04.2005 has been held as null & void. Therefore, the appellant was neither the owner of the capital asset

KUM. NALINI SURRENDRABHAI PATEL,,BARODA vs. THE INCOME TAX OFFICER, WARD-2(1),, BARODA

In the result, the appeal of the assessee is allowed

section 263 of the Act, on the ground that order passed by the AO was erroneous and prejudicial to the interest of the Revenue on the following grounds: 3 “On perusal of records it is seen that the assessee had sold properties and received sale proceeds of Rs. 1,44,58,170/- on sale of two properties at plot

INTAS PHARMACEUTICALS LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

house R and D Centre. This clam was made on the basis of recognition issued by the DSIR to erstwhile Celestial Biologicals Ltd. for the period of three years from 1.4.2013. The Co-ordinate Bench, in its order for A.Y. 2013–14, has already accepted such claims as allowable u/s 35(2AB), following the decision of the Hyderabad Bench

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

house R and D Centre. This clam was made on the basis of recognition issued by the DSIR to erstwhile Celestial Biologicals Ltd. for the period of three years from 1.4.2013. The Co-ordinate Bench, in its order for A.Y. 2013–14, has already accepted such claims as allowable u/s 35(2AB), following the decision of the Hyderabad Bench

ABDULVAHED A. SHEIKH, LEGAL HEIROF LATE SMT. SARIFABEN BIKHUBHAI SHEK,,AHMEDABAD vs. THE ITO, WARD-7(2)(5),, AHMEDABAD

The appeal of the assessee is allowed in above terms

property during the year along with other Co-owners and his share in the transaction was Rs. 35,79,625/- ,but no return of income had been filed by the asseseee. Subsequently assessment was framed , subjecting the Long Term Capital Gain earned thereon, amounting to Rs. 32,63,644/-, to tax by taking the assessee’s share as the sale

GINGER PROPERTIES PRIVATE LIMITED,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOMETAX, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

House, B/h. Rajpath Club, Vs. Bodakdev, Ahmedabad – 380 054. [PAN – AADCG 0202 C] (Appellants) (Respondents) Assessee by Shri Tushar Hermani, Sr. Advocate & Shri Parimalsinh B. Parmar, AR Revenue by Shri B.P. Srivastav, Sr. DR Date of Hearing 18.02.2025 Date of Pronouncement 05.03.2025 O R D E R PER BENCH: IT(SS)A No.45/Ahd/2023 is the appeal filed by the Assessee

THE ASSTT. COMMISSIONER OF INCOMETAX, CENTRAL CIRCLE-1(2), , AHMEDABAD vs. GINGER PROPERTIES PVT. LTD., AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

House, B/h. Rajpath Club, Vs. Bodakdev, Ahmedabad – 380 054. [PAN – AADCG 0202 C] (Appellants) (Respondents) Assessee by Shri Tushar Hermani, Sr. Advocate & Shri Parimalsinh B. Parmar, AR Revenue by Shri B.P. Srivastav, Sr. DR Date of Hearing 18.02.2025 Date of Pronouncement 05.03.2025 O R D E R PER BENCH: IT(SS)A No.45/Ahd/2023 is the appeal filed by the Assessee

ARJANBHAI NANUBHAI PATEL,AHMEDABAD vs. INCOME TAX OFFICER - WARD -2 TDS , AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

House, B/h. Rajpath Club, Vs. Bodakdev, Ahmedabad – 380 054. [PAN – AADCG 0202 C] (Appellants) (Respondents) Assessee by Shri Tushar Hermani, Sr. Advocate & Shri Parimalsinh B. Parmar, AR Revenue by Shri B.P. Srivastav, Sr. DR Date of Hearing 18.02.2025 Date of Pronouncement 05.03.2025 O R D E R PER BENCH: IT(SS)A No.45/Ahd/2023 is the appeal filed by the Assessee

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

house / real estate agent / broker, who will be involved in merely identifying the right property for the prospective buyer / seller and once he completes the deal, he gets the commission. Thus, by no stretch of imagination, it cannot be said that the transaction partakes the character of "fees for technical services" as explained in the context of Section

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

house / real estate agent / broker, who will be involved in merely identifying the right property for the prospective buyer / seller and once he completes the deal, he gets the commission. Thus, by no stretch of imagination, it cannot be said that the transaction partakes the character of "fees for technical services" as explained in the context of Section

ACIT CENTRAL CIRCLE 2(3), AHMEDABAD vs. INTAS PHARMACEUTICALS LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinhaasst. Commissioner Of M/S. Intas Pharmaceuticals Ltd., Vs. Income-Tax, Corporate House, S.G. Highway, Central Circle 2(3), Nr. Sola Bridge, Thaltej, Ahmedabad Ahmedabad-380 054 [Pan : Aaaci 5120 L] (Appellant) .. (Respondent) Appellant Represented By : Shri Sher Singh, Cit (Dr) Respondent Represented By: Shri S. N. Soparkar, Sr. Advocate & Ms. Urvashi Sodhan, Ar Date Of Hearing 07.01.2026 Date Of Pronouncement 24.02.2026 O R D E R Per Ms. Suchitra R. Kamble:-

House, S.G. Highway, Central Circle 2(3), Nr. Sola Bridge, Thaltej, Ahmedabad Ahmedabad-380 054 [PAN : AAACI 5120 L] (Appellant) .. (Respondent) Appellant represented by : Shri Sher Singh, CIT (DR) Respondent represented by: Shri S. N. Soparkar, Sr. Advocate & Ms. Urvashi Sodhan, AR Date of Hearing 07.01.2026 Date of Pronouncement 24.02.2026 O R D E R PER MS. SUCHITRA R. KAMBLE

THE UNITED BUILDERS CORPORATION ,,AHMEDABAD vs. DY.CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

The appeal of the assessee is allowed for statistical\npurposes

Housing\nSociety, Satellite Road\nAhmedabad.\nPAN : AAAFU 6786 D\nAshram Road\nAhmedabad.\n(Appellant)\n(Respondent)\nAssessee by\nShri Tushar Hemani, Sr.Advocate\nShri Parimalsinh B. Parmar, ARs.\nRevenue by\nDr. Darsi Suman Ratnam, CIT-DR\nसुनवाई की तारीख /Date of Hearing\n: 25/10/2024\nघोषणा की तारीख / Date of Pronouncement: 23/01/2025\nआदेश/ORDER\nPER:ANNAPURNA GUPTA, ACCOUNTANT MEMBER\nThese are appeals

MODERN CONSTRUCTION CO. PVT. LTD.,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

The appeal of the assessee is allowed for statistical\npurposes

Housing\nSociety, Satellite Road\nAhmedabad.\nPAN : AAAFU 6786 D\n(Appellant)\nAshram Road\nAhmedabad.\n(Respondent)\nAssessee by\n:\nShri Tushar Hemani, Sr.Advocate\nShri Parimalsinh B. Parmar, ARs.\nRevenue by\n:\nDr. Darsi Suman Ratnam, CIT-DR\nसुनवाई की तारीख /Date of Hearing\n: 25/10/2024\nघोषणा की तारीख / Date of Pronouncement: 23/01/2025\nआदेश/ORDER\nPER:ANNAPURNA GUPTA, ACCOUNTANT MEMBER\nThese

THE MODERN CONSTRUCTION CO. PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(4), AHMEDABAD

The appeal of the assessee is allowed for statistical\npurposes

Housing\nSociety, Satellite Road\nAhmedabad.\nAshram Road\nAhmedabad.\nPAN : AAAFU 6786 D\n(Appellant)\n(Respondent)\nAssessee by\n:\nShri Tushar Hemani, Sr.Advocate\nShri Parimalsinh B. Parmar, ARs.\nRevenue by\n:\nDr. Darsi Suman Ratnam, CIT-DR\nसुनवाई की तारीख /Date of Hearing\n: 25/10/2024\nघोषणा की तारीख / Date of Pronouncement: 23/01/2025\nआदेश/ORDER\nPER:ANNAPURNA GUPTA, ACCOUNTANT MEMBER\nThese

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SANKALP ORGANISERS PVT LTD , AHMEDABAD

In the result, the appeals in IT(SS)A No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

House, B/h. Rajpath Club, Bodakdev, Ahmedabad- 380054, Gujarat PANACZFS2243J (Appellant) (Respondent) I.T.(SS)A No. 47 to 52/Ahd/2023 and Ors. A.Ys. 2013-14 to 2018-19 Page No 3 Sankalp Organizers Pvt. Ltd. Vs. ACIT & Ors. Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Revenue Represented: Shri Durga Dutt, CIT-DR & Shri B.P. Srivastava

THE ASSTT. COMMISSIONER OF INCOMETAX, CENTRAL CIRCLE-1(2), , AHMEDABAD vs. SANKALP VENTURE LLP, AHMEDABAD

In the result, the appeals in IT(SS)A No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

House, B/h. Rajpath Club, Bodakdev, Ahmedabad- 380054, Gujarat PANACZFS2243J (Appellant) (Respondent) I.T.(SS)A No. 47 to 52/Ahd/2023 and Ors. A.Ys. 2013-14 to 2018-19 Page No 3 Sankalp Organizers Pvt. Ltd. Vs. ACIT & Ors. Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Revenue Represented: Shri Durga Dutt, CIT-DR & Shri B.P. Srivastava