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

THE DCIT, CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD., AHMEDABAD

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

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

penalty. 5.1. Further more Section 91 of Act provides for relief in respect of taxes paid in a country with which there is no agreement under section 90. The Double Taxation Avoidance Agreement ('DTAA/ tax treaty') entered into under sections 90/90A generally contains a separate Article relating to methods to eliminate double taxation. Most of the DTAAs entered into

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

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

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

penalty. 5.1. Further more Section 91 of Act provides for relief in respect of taxes paid in a country with which there is no agreement under section 90. The Double Taxation Avoidance Agreement ('DTAA/ tax treaty') entered into under sections 90/90A generally contains a separate Article relating to methods to eliminate double taxation. Most of the DTAAs entered into

DHARAMTAR MOTORS SERVICES PETROLEUM PRODUCT,,AHMEDABAD vs. THE ITO, WARD-6(1)(4),, AHMEDABAD

In the results, both the appeals of the assessee are allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 1438 & 2534/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 M/S Dharamtar Motor Services Income Tax Officer, Petroleum Product, Vs. Ward 6(1)(4) C/O. Ketan H. Shah, Advocate 903, Ahmedabad. Sapphire Complex, C.G. Road, Navrangpura, Ahmedabad. Pan: Aabfd9182F

Penalty; proceeding u/s 271(l)(c) of the Income Tax Act 1961 for concealment of income by way of furnishing the inaccurate particular of income is initiated separately. This ground of appeal is accordingly dismissed. Being aggrieved by the order of the learned CIT (A), the assessee is in appeal before us. 6. The learned AR before us filed

THE ACIT, CIRCLE-1(1)(1),, VADODARA vs. GUJARAT ENERGY TRANSMISSION CORPN. LTD.,, VADODARA

In the result, both appeals filed by the assessee are allowed for statistical purposes and both the appeals filed by the Revenue are hereby dismissed

penalty proceedings under section 271(l)(c) of the I T Act. This Ground is only consequential in nature and does not require specific adjudication as the main case itself is set aside to the Assessing Officer for refresh consideration. 11. The Grounds of Appeal raised by the Revenue reads as under: 1. "On the facts and in the circumstances

THE ACIT, CIRCLE-1(1)(1),, VADODARA vs. GUJARAT ENERGY TRANSMISSION CORPN. LTD.,, VADODARA

In the result, both appeals filed by the assessee are allowed for statistical purposes and both the appeals filed by the Revenue are hereby dismissed

penalty proceedings under section 271(l)(c) of the I T Act. This Ground is only consequential in nature and does not require specific adjudication as the main case itself is set aside to the Assessing Officer for refresh consideration. 11. The Grounds of Appeal raised by the Revenue reads as under: 1. "On the facts and in the circumstances

GUJARAT ENERGY TRANSMISSION CORPN. LTD.,,VADODARA vs. THE DCIT, CIRCLE-1(1),, VADODARA

In the result, both appeals filed by the assessee are allowed for statistical purposes and both the appeals filed by the Revenue are hereby dismissed

penalty proceedings under section 271(l)(c) of the I T Act. This Ground is only consequential in nature and does not require specific adjudication as the main case itself is set aside to the Assessing Officer for refresh consideration. 11. The Grounds of Appeal raised by the Revenue reads as under: 1. "On the facts and in the circumstances

GUJARAT ENERGY TRANSMISSION CORPN. LTD.,,VADODARA vs. THE DCIT, CIRCLE-1(1),, VADODARA

In the result, both appeals filed by the assessee are allowed for statistical purposes and both the appeals filed by the Revenue are hereby dismissed

penalty proceedings under section 271(l)(c) of the I T Act. This Ground is only consequential in nature and does not require specific adjudication as the main case itself is set aside to the Assessing Officer for refresh consideration. 11. The Grounds of Appeal raised by the Revenue reads as under: 1. "On the facts and in the circumstances

THE ACIT, CIRCLE-5,, AHMEDABAD vs. M/S. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

199 and 2706/Ahd/2016 : 2009-10 : 2010-11 7 595/Ahd/2018 : 2011-12 DCIT, Cir.5 Ahmedabad …Appellant Versus Rajkamal Builders Infrastructure P.Ltd. 54, Park Hill Society, …Respondent Opp: Karnavati Club Nr. Heaven Park, Ramdevnagar, Ahmedabad PAN : AABCR 0326 A. Assessee by : Shri M.K. Patel, Advocate Revenue by : Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR सुनवाई क" तार"ख/Date

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

199 and 2706/Ahd/2016 : 2009-10 : 2010-11 7 595/Ahd/2018 : 2011-12 DCIT, Cir.5 Ahmedabad …Appellant Versus Rajkamal Builders Infrastructure P.Ltd. 54, Park Hill Society, …Respondent Opp: Karnavati Club Nr. Heaven Park, Ramdevnagar, Ahmedabad PAN : AABCR 0326 A. Assessee by : Shri M.K. Patel, Advocate Revenue by : Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR सुनवाई क" तार"ख/Date

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE ACIT, CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

199 and 2706/Ahd/2016 : 2009-10 : 2010-11 7 595/Ahd/2018 : 2011-12 DCIT, Cir.5 Ahmedabad …Appellant Versus Rajkamal Builders Infrastructure P.Ltd. 54, Park Hill Society, …Respondent Opp: Karnavati Club Nr. Heaven Park, Ramdevnagar, Ahmedabad PAN : AABCR 0326 A. Assessee by : Shri M.K. Patel, Advocate Revenue by : Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR सुनवाई क" तार"ख/Date

THE DCIT, CIRCLE-5,, AHMEDABAD vs. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

199 and 2706/Ahd/2016 : 2009-10 : 2010-11 7 595/Ahd/2018 : 2011-12 DCIT, Cir.5 Ahmedabad …Appellant Versus Rajkamal Builders Infrastructure P.Ltd. 54, Park Hill Society, …Respondent Opp: Karnavati Club Nr. Heaven Park, Ramdevnagar, Ahmedabad PAN : AABCR 0326 A. Assessee by : Shri M.K. Patel, Advocate Revenue by : Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR सुनवाई क" तार"ख/Date

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE ADDL.CIT., RANGE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

199 and 2706/Ahd/2016 : 2009-10 : 2010-11 7 595/Ahd/2018 : 2011-12 DCIT, Cir.5 Ahmedabad …Appellant Versus Rajkamal Builders Infrastructure P.Ltd. 54, Park Hill Society, …Respondent Opp: Karnavati Club Nr. Heaven Park, Ramdevnagar, Ahmedabad PAN : AABCR 0326 A. Assessee by : Shri M.K. Patel, Advocate Revenue by : Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR सुनवाई क" तार"ख/Date

M/S. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE DY.CIT., CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

199 and 2706/Ahd/2016 : 2009-10 : 2010-11 7 595/Ahd/2018 : 2011-12 DCIT, Cir.5 Ahmedabad …Appellant Versus Rajkamal Builders Infrastructure P.Ltd. 54, Park Hill Society, …Respondent Opp: Karnavati Club Nr. Heaven Park, Ramdevnagar, Ahmedabad PAN : AABCR 0326 A. Assessee by : Shri M.K. Patel, Advocate Revenue by : Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR सुनवाई क" तार"ख/Date

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE DY.CIT., CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

199 and 2706/Ahd/2016 : 2009-10 : 2010-11 7 595/Ahd/2018 : 2011-12 DCIT, Cir.5 Ahmedabad …Appellant Versus Rajkamal Builders Infrastructure P.Ltd. 54, Park Hill Society, …Respondent Opp: Karnavati Club Nr. Heaven Park, Ramdevnagar, Ahmedabad PAN : AABCR 0326 A. Assessee by : Shri M.K. Patel, Advocate Revenue by : Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR सुनवाई क" तार"ख/Date

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

199 and 2706/Ahd/2016 : 2009-10 : 2010-11 7 595/Ahd/2018 : 2011-12 DCIT, Cir.5 Ahmedabad …Appellant Versus Rajkamal Builders Infrastructure P.Ltd. 54, Park Hill Society, …Respondent Opp: Karnavati Club Nr. Heaven Park, Ramdevnagar, Ahmedabad PAN : AABCR 0326 A. Assessee by : Shri M.K. Patel, Advocate Revenue by : Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR सुनवाई क" तार"ख/Date

THE ACIT, CIRCLE-5,, AHMEDABAD vs. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

199 and 2706/Ahd/2016 : 2009-10 : 2010-11 7 595/Ahd/2018 : 2011-12 DCIT, Cir.5 Ahmedabad …Appellant Versus Rajkamal Builders Infrastructure P.Ltd. 54, Park Hill Society, …Respondent Opp: Karnavati Club Nr. Heaven Park, Ramdevnagar, Ahmedabad PAN : AABCR 0326 A. Assessee by : Shri M.K. Patel, Advocate Revenue by : Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR सुनवाई क" तार"ख/Date

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE ACIT., CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

199 and 2706/Ahd/2016 : 2009-10 : 2010-11 7 595/Ahd/2018 : 2011-12 DCIT, Cir.5 Ahmedabad …Appellant Versus Rajkamal Builders Infrastructure P.Ltd. 54, Park Hill Society, …Respondent Opp: Karnavati Club Nr. Heaven Park, Ramdevnagar, Ahmedabad PAN : AABCR 0326 A. Assessee by : Shri M.K. Patel, Advocate Revenue by : Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR सुनवाई क" तार"ख/Date