ACIT(E), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

justice for which the undersigned will always be obliged.” 2.1. The reasons given above are not very much convincing, though the impugned orders were sent to JCIT (Exemption), Range-2 on 22.12.2022 itself with a request to submit scrutiny report on the appellate orders, but the DCIT (Exemption), Circle-2 submitted the scrutiny report after four months vide letter dated

ACIT(E), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

justice for which the undersigned will always be obliged.” 2.1. The reasons given above are not very much convincing, though the impugned orders were sent to JCIT (Exemption), Range-2 on 22.12.2022 itself with a request to submit scrutiny report on the appellate orders, but the DCIT (Exemption), Circle-2 submitted the scrutiny report after four months vide letter dated

THE ACIT(E),CIRCLE-2 , AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

justice for which the undersigned will always be obliged.” 2.1. The reasons given above are not very much convincing, though the impugned orders were sent to JCIT (Exemption), Range-2 on 22.12.2022 itself with a request to submit scrutiny report on the appellate orders, but the DCIT (Exemption), Circle-2 submitted the scrutiny report after four months vide letter dated

MANAS KUMAR DAS,AHMEDABAD vs. THE ITO, WARD-5(1)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

natural justice and sound consciousness. The assessment order deserves to be quashed. 15) The CIT(A) has passed the order against the assessee simply on the ground that the Assessee has not submitted the bank statement (the bank statement was called by the department) from bank, cannot be the reason to pass the order against the assessee. 16) That

MANAS KUMAR DAS,AHMEDABAD vs. THE ITO, WARD-5(1)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

natural justice and sound consciousness. The assessment order deserves to be quashed. 15) The CIT(A) has passed the order against the assessee simply on the ground that the Assessee has not submitted the bank statement (the bank statement was called by the department) from bank, cannot be the reason to pass the order against the assessee. 16) That

AKAR LAMINATORS LIMITED,AHMEDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), AHMEDABAD, AHMEDABAD

In the result the appeal filed by the assessee is allowed

Bench: This Tribunal & The Case Was Set-Aside Vide Order Dated 01.08.2014 In Ita No. 858 & 927/Ahd/2005 & Accordingly Assessment Was Finalized U/S. 143(3) R.W.S. 254 Of The Act & The Total Loss Was Determined At (-) Rs.22,47,26,293/- After Making Following Additions/Disallowances:

u/s 271(1)(c) of the Act. Further the argument of the Revenue that "submitting an incorrect claim for expenditure would amount to giving inaccurate particulars of such income" is not correct. By no stretch of imagination can the making of an incorrect claim in law, tantamount to furnishing inaccurate particulars. I.T.A No. 600/Ahd/2023 A.Y. 2001-02 Page

SUJAN INFRASTRUCTURE PVT. LTD.,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

Natural Justice and therefore deserves to be quashed.” 3. The Assessee has also raised an additional ground of appeal which reads as under:- “The Ld. CIT(A) has erred in not appreciating that penalty levied u/s 271

NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(2), (FORMERLY ITO, WARD-3(3)(3),, AHMEDABAD

In the result, the appeal of the assessee in ITA No

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench

penalty u/s. 271(1)(c) of the Act. 8. Both the lower authorities have passed the orders without properly appreciating the facts and law on the issue. The action of the lower authorities is in clear breach of law and Principles of Natural Justice

NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(2)(FORMERLY ITO, WARD-3(3)(3)), AHMEDABAD

In the result, the appeal of the assessee in ITA No

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench

penalty u/s. 271(1)(c) of the Act. 8. Both the lower authorities have passed the orders without properly appreciating the facts and law on the issue. The action of the lower authorities is in clear breach of law and Principles of Natural Justice

SUNDEK INDIA LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Natural Justice and therefore deserves to be quashed.” 3. We have heard the rival contentions and perused the material available on record. The pertinent facts relevant for adjudication of this case are that the Assessing Officer, vide para 5.11 of the order, initiated penalty proceedings u/s 271

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

justice, the delay in filing of the present appeal may be condoned. 4. In the result, we are hereby condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

justice, the delay in filing of the present appeal may be condoned. 4. In the result, we are hereby condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

justice, the delay in filing of the present appeal may be condoned. 4. In the result, we are hereby condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

justice, the delay in filing of the present appeal may be condoned. 4. In the result, we are hereby condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

justice, the delay in filing of the present appeal may be condoned. 4. In the result, we are hereby condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

justice, the delay in filing of the present appeal may be condoned. 4. In the result, we are hereby condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

justice, the delay in filing of the present appeal may be condoned. 4. In the result, we are hereby condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal

SHRI ROHITJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

justice, the delay in filing of the present appeal may be condoned. 4. In the result, we are hereby condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal