SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

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

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

5. First, we shall take up the appeal filed by the Revenue in ITA No.1785/Ahd/2019. ITA Nos.1741 & 1750/Ahd/2019 (by Assessee) and Sun Pharmaceutical Industries Ltd. vs. DCIT Asst.Year- 2009-10 5.1. Ground No.1 is pertaining to deletion of Rs.4,22,27,759/- on selling and distributing expenses wherein penalty u/s. 271[1][c] was levied for furnishing inaccurate particulars

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

5. On appeal by the assessee, the learned CIT(A) also confirmed the levy of penalty by the AO by observing as under: 7.8.1 In this case, the appellant had filed his original return of income u/s 139(4) of the Act on 27.04.2010 declaring total income of Rs.70,71,749/- Subsequently, a search action in the case of Accommodation

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

5. On appeal by the assessee, the learned CIT(A) also confirmed the levy of penalty by the AO by observing as under: 7.8.1 In this case, the appellant had filed his original return of income u/s 139(4) of the Act on 27.04.2010 declaring total income of Rs.70,71,749/- Subsequently, a search action in the case of Accommodation

DHARMENBHAI MAHENDRABHAI SUTARIA,HUF,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

5. On appeal by the assessee, the learned CIT(A) also confirmed the levy of penalty by the AO by observing as under: 7.8.1 In this case, the appellant had filed his original return of income u/s 139(4) of the Act on 27.04.2010 declaring total income of Rs.70,71,749/- Subsequently, a search action in the case of Accommodation

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

5,13,883/- Add: Unexplained credit in the banks Rs.4,48,378/- Total Income Rs.10,53,891/- 14. Appeal to the CIT(A) did not bring any relief to the assessee. 15. The ld.counsel for the assessee at the very outset submitted that time limit for issuing the statutory notice under section 143(2) for passing scrutiny assessment under section

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

5,13,883/- Add: Unexplained credit in the banks Rs.4,48,378/- Total Income Rs.10,53,891/- 14. Appeal to the CIT(A) did not bring any relief to the assessee. 15. The ld.counsel for the assessee at the very outset submitted that time limit for issuing the statutory notice under section 143(2) for passing scrutiny assessment under section

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

5,13,883/- Add: Unexplained credit in the banks Rs.4,48,378/- Total Income Rs.10,53,891/- 14. Appeal to the CIT(A) did not bring any relief to the assessee. 15. The ld.counsel for the assessee at the very outset submitted that time limit for issuing the statutory notice under section 143(2) for passing scrutiny assessment under section

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

5,13,883/- Add: Unexplained credit in the banks Rs.4,48,378/- Total Income Rs.10,53,891/- 14. Appeal to the CIT(A) did not bring any relief to the assessee. 15. The ld.counsel for the assessee at the very outset submitted that time limit for issuing the statutory notice under section 143(2) for passing scrutiny assessment under section

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

5,13,883/- Add: Unexplained credit in the banks Rs.4,48,378/- Total Income Rs.10,53,891/- 14. Appeal to the CIT(A) did not bring any relief to the assessee. 15. The ld.counsel for the assessee at the very outset submitted that time limit for issuing the statutory notice under section 143(2) for passing scrutiny assessment under section

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

5,13,883/- Add: Unexplained credit in the banks Rs.4,48,378/- Total Income Rs.10,53,891/- 14. Appeal to the CIT(A) did not bring any relief to the assessee. 15. The ld.counsel for the assessee at the very outset submitted that time limit for issuing the statutory notice under section 143(2) for passing scrutiny assessment under section

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

5,13,883/- Add: Unexplained credit in the banks Rs.4,48,378/- Total Income Rs.10,53,891/- 14. Appeal to the CIT(A) did not bring any relief to the assessee. 15. The ld.counsel for the assessee at the very outset submitted that time limit for issuing the statutory notice under section 143(2) for passing scrutiny assessment under section

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

5,13,883/- Add: Unexplained credit in the banks Rs.4,48,378/- Total Income Rs.10,53,891/- 14. Appeal to the CIT(A) did not bring any relief to the assessee. 15. The ld.counsel for the assessee at the very outset submitted that time limit for issuing the statutory notice under section 143(2) for passing scrutiny assessment under section

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

5,13,883/- Add: Unexplained credit in the banks Rs.4,48,378/- Total Income Rs.10,53,891/- 14. Appeal to the CIT(A) did not bring any relief to the assessee. 15. The ld.counsel for the assessee at the very outset submitted that time limit for issuing the statutory notice under section 143(2) for passing scrutiny assessment under section

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LTD, VADODARA

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

u/s 14A?\n\n2 The learned CIT(Appeals)) has erred in law and on facts in deleting the penalty of Rs.8,64,686/- on account of repairing expenses.\n\n3. The learned CIT(Appeals)) has erred in law and on facts in deleting the penalty on the issue of addition of Rs.94,71,966/- in total income as per provisions

AVANI DIPAKBHAI SHAH,VADODARA vs. THE ACIT, CIRCLE INTL. TXN., VADODARA

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(a) was not imposable upon assessee. In this case, the brief facts of the case are that the assessee, a Hindu Undivided Family, filed its return of income for the assessment year 1979-80 on March 23, 1982, declaring nil income, though the due date for filing was July 31, 1979. The delay of 32 months

AVANI DIPAKBHAI SHAH,VADODARA vs. THE ACIT, CIRCLE INTL. TXN., VADODARA

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(a) was not imposable upon assessee. In this case, the brief facts of the case are that the assessee, a Hindu Undivided Family, filed its return of income for the assessment year 1979-80 on March 23, 1982, declaring nil income, though the due date for filing was July 31, 1979. The delay of 32 months

AVANI DIPAKBHAI SHAH,VADODARA vs. THE ACIT, CIRCLE INTL. TXN., VADODARA

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(a) was not imposable upon assessee. In this case, the brief facts of the case are that the assessee, a Hindu Undivided Family, filed its return of income for the assessment year 1979-80 on March 23, 1982, declaring nil income, though the due date for filing was July 31, 1979. The delay of 32 months

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271