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.

u/s. 153A/seized documents related to appellant. Therefore, it is clearly seen that the facts of the case of appellant is similar to the facts in the case of Bharatkumar G. Rajani. Thus, the decision of the Hon'ble Gujarat High Court in the case of Bharatkumar G. Rajani v. DCIT [2013] 40 Taxmann.com 344 (Gujarat) is also clearly applicable

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

149/- -do- I.T.A Nos. 317 to 324/Ahd/2024 A.Ys. 2012-13 to 2019-20 Page No 4 Priya Blue Industries Pvt. Ltd. vs. DCIT

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE 1(1), AHMEDABAD, AHMEDABAD vs. PRIYA BLUE INDUSTRIES PVT. LTD, GUJARAT

In the result the appeals filed by the Revenue in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

149/- -do- I.T.A Nos. 317 to 324/Ahd/2024 A.Ys. 2012-13 to 2019-20 Page No 4 Priya Blue Industries Pvt. Ltd. vs. DCIT

DCIT CENTRAL CIRCLE 1(1), AHMEDABAD, GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

149/- -do- I.T.A Nos. 317 to 324/Ahd/2024 A.Ys. 2012-13 to 2019-20 Page No 4 Priya Blue Industries Pvt. Ltd. vs. DCIT

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

149/- -do- I.T.A Nos. 317 to 324/Ahd/2024 A.Ys. 2012-13 to 2019-20 Page No 4 Priya Blue Industries Pvt. Ltd. vs. DCIT

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

149/- -do- I.T.A Nos. 317 to 324/Ahd/2024 A.Ys. 2012-13 to 2019-20 Page No 4 Priya Blue Industries Pvt. Ltd. vs. DCIT

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRIYA BLUE INDUSTRIES PVT. LTD, GUJARAT

In the result the appeals filed by the Revenue in ITA No

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd Shri Narendra Prasad Sinha (Accountant Member)

149/-\n| -do-\n\n2016-17\n23-09-2022\n88,17,323/-\n-do-\n2017-18\n23-09-2022\n4,25,16,156/-\n-do-\n2018-19\n23-09-2022\n5,76,17,811/-\n-do-\n2019-20\n23-09-2022\n90,91,650/-\n-do-\n\n4.\nAggrieved against penalty orders the assessee filed appeals\nbefore

DCIT CENTRAL CIRCLE 1(1), AHMEDABAD, GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd Shri Narendra Prasad Sinha (Accountant Member)

149/-\n-do-\n2016-17\n23-09-2022\n88,17,323/-\n-do-\n2017-18\n23-09-2022\n4,25,16,156/-\n-do-\n2018-19\n23-09-2022\n5,76,17,811/-\n-do-\n2019-20\n23-09-2022\n90,91,650/-\n-do-\n4.\nAggrieved against penalty orders the assessee filed appeals\nbefore Ld CIT[A] who deleted

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. SANJAY PRATAPRAI MEHTA, BHAVNAGAR

In the result, appeal of the Department is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

u/s 10(38)of the Act of Long Term Capital Gain from sale of equity shares deserves to be allowed and no addition is called for the estimated brokerage expenses made in the hands of the assessee(s). Thus finding of Ld. CIT(A) is set aside and the Grounds raised by the assessee(s) in ITA Nos.889/Ind/2018, 474/Ind/2019, 206/Ind/2019

M/S. CHECKMATE FACILITY & ELECTRONIC SOLUTION PVT. LTD.,AHMEDABAD vs. THE DY. COMM. OF INCOME TAX, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

149/-. b) Your Appellant submits that full disclosure was made by the Appellant and not accepting a claim or disallowing expenditure does not amount to furnishing inaccurate particulars of Income and Penalty u/s. 271(l)(c ) cannot be levied. It is therefore submitted that relief claimed above be allowed and the order of the Assessing Officer be modified accordingly. Your

SAROJBEN NATVARBHAI PATEL,CHHOTAUDEPUR vs. THE ITO, WARD-3(1)(4), VADODARA

In the result, appeal of the assessee is allowed for statistical purposes

Section 149 of Act.\n4. The learned CIT(A) and the AO erred in fact and in law in reopening the\nproceedings u/s. 148 of the Act simply relying upon the information received from\nthe investigation wing of the Income Tax Department.\n5. The learned CIT(A) and the AO erred in fact and in law in making the order

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

The appeal of the assessee is allowed for statistical\npurposes

271(1)(c) of the Act.\n2. At the outset itself it was stated that the issue\nfor\nadjudication in the appeals filed by the two assessees was common\nand identical arising from assessment framed on them u/s 153C\nr.w.s 153A of the Act on account of additions made to their incomes\nfrom documents found during search action undertaken u/s

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

The appeal of the assessee is allowed for statistical\npurposes

271(1)(c) of the Act.\n2. At the outset itself it was stated that the issue for\nadjudication in the appeals filed by the two assessees was common\nand identical arising from assessment framed on them u/s 153C\nr.w.s 153A of the Act on account of additions made to their incomes\nfrom documents found during search action undertaken u/s

SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

In the result, all the appeals of the assessee are partly allowed\nand that of the Revenue are dismissed

149, section 151 and section 153, where the\nAssessing Officer is satisfied that,—\n(a) any money, bullion, jewellery or other valuable article or thing,\nseized or requisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned,\npertains or pertain to, or any information contained therein,\nrelates to,\na person other than the person referred

JATINKUMAR PATEL,CHHATRAL KALOL vs. INCOME TAX OFFICE, WARD 1, MEHSANA, MEHSANA

The appeal is allowed for statistical purposes in the above terms

Bench: Dr. B.R.R Kumar & Shri Siddhartha Nautiyal

u/s 263 as well as consequential orders passed subsequent to revision proceeding are Null and VOID and deserves to be quashed and set aside. The same please be held accordingly. 5. The order passed by the learned CIT (Appeals) is bad in law and contrary to the provisions of law and facts. It is submitted that the same be held

BEENA KANDARPKUMAR PARIKH,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the asessee is allowed in above terms

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

271(1)(c) read with section 274 of the IT Act and ignored the fact that the appellant neither concealed her income nor furnished any inaccurate particulars to the Ld. AO during the assessment proceeding. Hence, penalty proceedings against the appellant should not be initiated. 5. The Appellant craves to add, amend and/or alter the ground or grounds of appeal

SCHAEFFLER INDIA LIMITED (EARLIER KNOWN AS FAG BEARINGS INDIA LTD.),VADODARA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2) NOW CIRCLE-1(1)(1), VADODARA

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

penalty proceedings u/s 271(1)(c) of the Act. 13) Your Appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal.” 5. At the outset, the Counsel for the assessee submitted that in respect of Grounds 6 to 9 of the assessee’s appeal (Refund of excess

SCHAEFFLER INDIA LIMITED (EARLIER KNOWN AS FAG BEARINGS INDIA LTD.),VADODARA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2) NOW CIRCLE-1(1)(1), VADODARA

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

penalty proceedings u/s 271(1)(c) of the Act. 13) Your Appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal.” 5. At the outset, the Counsel for the assessee submitted that in respect of Grounds 6 to 9 of the assessee’s appeal (Refund of excess