SHRI NIRAL KRUPESH PATEL,BARODA vs. THE DY.CIT, CIRCLE-1(3), BARODA

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

u/s 131(1A) dated 22-07-2013, the principal officer of Kotak Mahindra Old Mututal Life Insurance Limited was asked to provide details of all insurance policies opened at the address of Shri Niral K Patel(PAN: ACQPP6163R). It was also asked to provide details of insurance policies held in the name of Shri Krupesh N Patel, Shri Amish

THE DCIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. ECS ENVIRONMENT PVT. LTD, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1690/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 D.C.I.T., M/S. Ecs Environment Pvt. Ltd., Circle-2(1)(1), Vs. 11-12, Ecs House, Ahmedabad. Garden View, Opp. Auda Garden, Opp. D.G. Highway, Ahmedabad.

u/s. 271 (l)[c):- "9. We are not concerned in the present case with the mens rea. However, we have to only see as to whether in this case, as a matter of fact, the assesses has given inaccurate particulars. In Webster's Dictionary, the word "inaccurate" has been defined as : — "not accurate, not exact or correct; not according

ASIAN GRANITO INDIA LTD.,AHMEDABAD vs. DY./JT.CIT., (OSD),CIRCLE-1(1)(1), AHMEDABAD

Appeal is allowed

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

271(1)(c) and 271AAA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2007-08 and 2008-09. 2. ITA Nos. 619/Ahd/2023 for A.Y. 2007-08. The brief facts of the case is that the assessee engaged in the manufacture and sale I.T.A Nos. 619 & 620/Ahd/2023

ASIAN GRANITO INDIA LTD.,AHMEDABAD vs. DY./JT.CIT., (OSD),CIRCLE-1(1)(1), AHMEDABAD

Appeal is allowed

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

271(1)(c) and 271AAA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2007-08 and 2008-09. 2. ITA Nos. 619/Ahd/2023 for A.Y. 2007-08. The brief facts of the case is that the assessee engaged in the manufacture and sale I.T.A Nos. 619 & 620/Ahd/2023

SHRI TUSHAR HASMUKHBHAI SONI,,PETLAD vs. THE INCOME TAX OFFICER, WARD -1,, ANAND

In the result, the appeal of the assessee is allowed

section 271(1)(c) of the Act. It be held so now and penalty levied by the CIT (A) be deleted. 5. The Hon'ble CIT(A) has erred in confirming the levy of penalty on disclosed income of Rs. 1,50,000/-. Your appellant submits that the penalty levied is unjust and uncalled and therefore be deleted

GUJARAT MINERAL DEVELOPMENT CORPORATION LTD.,,AHMEDABAD vs. THE DY.CIT, CIRCLE-4, NOW CIRCLE-2(1)(1),, AHMEDABAD

The appeal of the assessee is partly allowed

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar & Asstt.Year: 2005-06 Gujarat Mineral Development Dcit/Jcit, Cir.4 Corporation Ltd. Vs Ahmedabad. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. Asstt.Year: 2005-06 Dcit/Jcit, Cir.4 Gujarat Mineral Development Ahmedabad. Vs Corporation Ltd. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, With Shri Bandish Soparkar, Ar & Shri Parin Shah, Ar Revenue By : Shri James Kurian, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 30/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/11/2022 आदेश/O R D E R Per Annapurna Guptathe Present Appeals Relate To The Same Assessee, Pertain To The Same Assessment Year & Are Against Orders Passed By The

271(1)(c) of the Act for the Asst.Year 2005-06. 2. While the assessee has come up in appeal against order of the ld.CIT(A) passed in quantum proceedings, both the assessee and the Revenue have filed appeal against order passed by the ld.CIT(A) in penalty proceedings, wherein the ld.CIT(A) had deleted penalty levied on certain additions

GUJARAT MINERAL DEVELOPMENT CORPORATION LTD.,,AHMEDABAD vs. THE JT.CIT.,CIRCLE-4,, AHMEDABAD

The appeal of the assessee is partly allowed

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar & Asstt.Year: 2005-06 Gujarat Mineral Development Dcit/Jcit, Cir.4 Corporation Ltd. Vs Ahmedabad. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. Asstt.Year: 2005-06 Dcit/Jcit, Cir.4 Gujarat Mineral Development Ahmedabad. Vs Corporation Ltd. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, With Shri Bandish Soparkar, Ar & Shri Parin Shah, Ar Revenue By : Shri James Kurian, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 30/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/11/2022 आदेश/O R D E R Per Annapurna Guptathe Present Appeals Relate To The Same Assessee, Pertain To The Same Assessment Year & Are Against Orders Passed By The

271(1)(c) of the Act for the Asst.Year 2005-06. 2. While the assessee has come up in appeal against order of the ld.CIT(A) passed in quantum proceedings, both the assessee and the Revenue have filed appeal against order passed by the ld.CIT(A) in penalty proceedings, wherein the ld.CIT(A) had deleted penalty levied on certain additions

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT MINERAL DEVELOPMENT CORPORATION LTD.,, AHMEDABAD

The appeal of the assessee is partly allowed

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar & Asstt.Year: 2005-06 Gujarat Mineral Development Dcit/Jcit, Cir.4 Corporation Ltd. Vs Ahmedabad. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. Asstt.Year: 2005-06 Dcit/Jcit, Cir.4 Gujarat Mineral Development Ahmedabad. Vs Corporation Ltd. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, With Shri Bandish Soparkar, Ar & Shri Parin Shah, Ar Revenue By : Shri James Kurian, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 30/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/11/2022 आदेश/O R D E R Per Annapurna Guptathe Present Appeals Relate To The Same Assessee, Pertain To The Same Assessment Year & Are Against Orders Passed By The

271(1)(c) of the Act for the Asst.Year 2005-06. 2. While the assessee has come up in appeal against order of the ld.CIT(A) passed in quantum proceedings, both the assessee and the Revenue have filed appeal against order passed by the ld.CIT(A) in penalty proceedings, wherein the ld.CIT(A) had deleted penalty levied on certain additions

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 36 (1)(va) of the Act. ITA Nos.722,218&1306/Ahd/2014 & ITA No. 1345/Ahd/2015 A.Ys. 2000-01&2007-08 to 2009-10 33 Under the provision of PF and ESI Act, the period for making the payment has been specified within 15 days from the end of the month in which salary of the assessee became due. However, there

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE DY.CIT.,CRCLE-8,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 36 (1)(va) of the Act. ITA Nos.722,218&1306/Ahd/2014 & ITA No. 1345/Ahd/2015 A.Ys. 2000-01&2007-08 to 2009-10 33 Under the provision of PF and ESI Act, the period for making the payment has been specified within 15 days from the end of the month in which salary of the assessee became due. However, there

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.

124/- out of total addition as made by the AO. We do not find anything wrong with the working of the Ld. CIT(A). Therefore, the ground as taken by the assessee is dismissed. 17. Ground No.6 is in respect of charging of interest and initiation of penalty proceeding, which is only consequential in nature and is, therefore, dismissed

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.

124/- out of total addition as made by the AO. We do not find anything wrong with the working of the Ld. CIT(A). Therefore, the ground as taken by the assessee is dismissed. 17. Ground No.6 is in respect of charging of interest and initiation of penalty proceeding, which is only consequential in nature and is, therefore, dismissed

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.

124/- out of total addition as made by the AO. We do not find anything wrong with the working of the Ld. CIT(A). Therefore, the ground as taken by the assessee is dismissed. 17. Ground No.6 is in respect of charging of interest and initiation of penalty proceeding, which is only consequential in nature and is, therefore, dismissed

VEENITA ENTERPRISE PVT. LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),, AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

u/s 133 (6) of the Act to this party at the address furnished by the assessee calling for relevant details, however, the same was returned by the postal authorities. Therefore, the assessee was asked to produce the party or any authorized person on behalf of this party, which was also not complied with. As mentioned above, the AO gave

UTTAR GUJARAT VIJ COMPANY LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

124 Taxmann.com 801 wherein it was held that the “company had given the houses owned by it, to its Directors for their residences, it is ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years –2016-17 to 2018-19 - 10– doing so only in the course

THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

124 Taxmann.com 801 wherein it was held that the “company had given the houses owned by it, to its Directors for their residences, it is ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years –2016-17 to 2018-19 - 10– doing so only in the course

THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

124 Taxmann.com 801 wherein it was held that the “company had given the houses owned by it, to its Directors for their residences, it is ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years –2016-17 to 2018-19 - 10– doing so only in the course

UTTAR GUJARAT VIJ COMPANY LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, Ground No

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

124 Taxmann.com 801 wherein it was held that the “company had given the houses owned by it, to its Directors for their residences, it is ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years –2016-17 to 2018-19 - 10– doing so only in the course