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

234C of the Income Tax Act. Penalty Proceeding U/s 271(l)(b): 18) Notice u/s 142(1) requires clarification of the source of the depositing amount in the bank account of Rs.3613600/-. for the same which is shown in the return of income filed in response to notice u/s 148 of Income Tax Act, 1961. Ld. AO has not consider

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

234C of the Income Tax Act. Penalty Proceeding U/s 271(l)(b): 18) Notice u/s 142(1) requires clarification of the source of the depositing amount in the bank account of Rs.3613600/-. for the same which is shown in the return of income filed in response to notice u/s 148 of Income Tax Act, 1961. Ld. AO has not consider

CREELOTEX ENGINEERS PVT. LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-2(4),, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

234C of the I T Act, if any. Give credit for prepaid taxes after due verification. Demand notice and challan issued accordingly. Issue notice u/s. 271(1)(c)of the IT Act.” 11. We have perused the penalty order also. There are only three paragraphs i.e. para-4, 6 and 7, where the AO has made some observation

M/S. TBEA SHENYANG TRASFORMER GROUP COMPANY LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INT. TAX.,, VADODARA

Appeal is dismissed

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2013-2014 M/S.Tbea Shenyang Transformer Dcit, International Group Company Limited Vs. Taxation Tbea Green Energy Park Vadodara. National Highway No.8 Village : Miyagam Karjan Vadodara Pan : Aadct 4557 F (Applicant) (Responent) : Assessee By Ms.Amrin Pathan, Ar : Shri Mahesh Shah, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 29/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/10/2025 आदेश आदेश/O R D E R आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal By The Assessee Arises From The Assessment Order Dated 07.11.2017 Passed By The Deputy Commissioner Of Income Tax, International Taxation, Vadodara [Hereinafter Referred To As “Assessing Officer Or Ao”], Under Section 143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 For Assessment Year 2013-14 In Accordance With The Directions Of The Dispute Resolution Panel – 2, Mumbai [Hereinafter Referred To As “Drp”]

sections 234B and 234C. 5.5.2 In AY 2012-13, the DB held that the levy of interest is consequential in nature and does not call for separate adjudication once the substantive additions are sustained. The same reasoning applies mutatis mutandis to the present year. 11 Accordingly, Ground 7 is dismissed as consequential. 5.6 Grounds 8 & 9: Penalty Proceedings (u/s 271

M/S. UTTAR GUJARAT VIJ COMPANY LTD.,,MEHSANA vs. THE INCOME TAX OFFICER,WARD-4(4),, BARODA

In the result, for A.Y

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2008-09

234C, the same is consequential, hence not adjudicated at this juncture. 26. Thus, ITA No.2570/Ahd/2014 filed by the assessee for A.Y. 2011-12 is partly allowed for statistical purposes. 27. As regards appeal filed by the Revenue for the Assessment Year 2011-12 i.e. ITA No.2523/Ahd/2014, the grounds raised in this appeal are reproduced as under :- ITA Nos.2081/Ahd/2012, 2570/Ahd/2014, 2523/Ahd/2014

THE ACIT, CIRCLE-4,, BARODA vs. M/S. UTTAR GUJARAT VIJ CO. LTD.,, MEHSANA

In the result, for A.Y

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2008-09

234C, the same is consequential, hence not adjudicated at this juncture. 26. Thus, ITA No.2570/Ahd/2014 filed by the assessee for A.Y. 2011-12 is partly allowed for statistical purposes. 27. As regards appeal filed by the Revenue for the Assessment Year 2011-12 i.e. ITA No.2523/Ahd/2014, the grounds raised in this appeal are reproduced as under :- ITA Nos.2081/Ahd/2012, 2570/Ahd/2014, 2523/Ahd/2014

THE ACIT, CIRCLE-4,, BARODA vs. M/S. UTTAR GUJARAT VIJ CO. LTD.,, BARODA

In the result, for A.Y

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2008-09

234C, the same is consequential, hence not adjudicated at this juncture. 26. Thus, ITA No.2570/Ahd/2014 filed by the assessee for A.Y. 2011-12 is partly allowed for statistical purposes. 27. As regards appeal filed by the Revenue for the Assessment Year 2011-12 i.e. ITA No.2523/Ahd/2014, the grounds raised in this appeal are reproduced as under :- ITA Nos.2081/Ahd/2012, 2570/Ahd/2014, 2523/Ahd/2014

UTTAR GUJARAT VIJ COMPANY LTD.,,MEHSANA vs. THE ACIT, CIRCLE 4, BARODA

In the result, for A.Y

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2008-09

234C, the same is consequential, hence not adjudicated at this juncture. 26. Thus, ITA No.2570/Ahd/2014 filed by the assessee for A.Y. 2011-12 is partly allowed for statistical purposes. 27. As regards appeal filed by the Revenue for the Assessment Year 2011-12 i.e. ITA No.2523/Ahd/2014, the grounds raised in this appeal are reproduced as under :- ITA Nos.2081/Ahd/2012, 2570/Ahd/2014, 2523/Ahd/2014

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-3(3)(6), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

penalty order passed u/s 271(1)(c) of the Act, relevant to the Assessment Year 2010-11. 2. The assessee has raised following grounds of appeal: 1. That the learned C1T(A) has erred in law and fact by not quashing he assessment order, as the learned AO has not complied the provisions of section

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

penalty order passed u/s 271(1)(c) of the Act, relevant to the Assessment Year 2010-11. 2. The assessee has raised following grounds of appeal: 1. That the learned C1T(A) has erred in law and fact by not quashing he assessment order, as the learned AO has not complied the provisions of section

DHARMIN N THAKKAR (HUF),AHMEDABAD vs. THE ITO, WARD-4(2)(1), AHMEDABAD

In the result, the appeal filed by the Assessee are hereby rejected and is dismissed

234C and initiation of penalty u/s. 271(1)(c) are liable to be deleted. 6. Per contra the ld. D.R. appearing for the Revenue taken up to Para 8 and 9 of the assessment order explaining the demonetization period and the deposits of specified bank notes: 8. It is pertinent to mention here that the Government of India, vide notification

THE JOINT COMMISSIONER OF INCOME TAX(OSD),, GANDHINAGAR vs. SABARMATI GAS LIMITED,, GANDHINAGAR

Appeal of the Revenue is partly allowed for statistical purposes

234C & 234D of the Act. 2.2 The appellant states that levy of interest is wholly unjustified and the same may kindly be deleted. The above grounds relating to levy of interest u/s 234B/C/D of the Act ,being consequential in nature,need no adjudication. ITEM No. Ill : INITIATION OF PENALTY PROCEEDINGS U/S 271(1)(c) OF THE ACT: 3.1 The Learned

SABARMATI GAS LIMITED,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the Revenue is partly allowed for statistical purposes

234C & 234D of the Act. 2.2 The appellant states that levy of interest is wholly unjustified and the same may kindly be deleted. The above grounds relating to levy of interest u/s 234B/C/D of the Act ,being consequential in nature,need no adjudication. ITEM No. Ill : INITIATION OF PENALTY PROCEEDINGS U/S 271(1)(c) OF THE ACT: 3.1 The Learned

SHRI RAJESHKUMAR NAVNITLAL DANI,VADODARA vs. ITO, WARD-4(2)(1),, VADODARA

In the result, all four appeals are dismissed

234C of the Act. It is submitted that the levy of interest is incorrect and same be deleted now. Further the learned AO has erred in initiating penalty proceedings u/s 271(1)(c) of the Act. It is submitted that the initiation of penalty is incorrect since there is neither any concealment nor any inaccurate particular of income has been

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.

section 271(1)(c) and as such the penalty and interest u/s 234A, 234B and 234C may please be deleted

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.

section 271(1)(c) and as such the penalty and interest u/s 234A, 234B and 234C may please be deleted

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.

section 271(1)(c) and as such the penalty and interest u/s 234A, 234B and 234C may please be deleted

THE ACIT, CIRCLE-2(2),, BARODA vs. SHRI PRADEEPSHANKAR B. JHA, BARODA

In the result, ground no. 4 of Revenue ‘s appeal is dismissed

234C of the Act and initiation of penalty proceedings u/s 271 (1)(c) of the Act are general in nature and do not require any specific adjudication. ITA No. 3525/Ahd/2016 AY 2012-03 40. This is an appeal by the Department against the order of the commissioner of Income Tax (Appeal)-V Baroda, Appeal No. CAB/05- 158/2015-16 dated

THE ITO, WARD-2(4),, BARODA vs. SHRI PRADEEPSHANKAR B. JHA, BARODA

In the result, ground no. 4 of Revenue ‘s appeal is dismissed

234C of the Act and initiation of penalty proceedings u/s 271 (1)(c) of the Act are general in nature and do not require any specific adjudication. ITA No. 3525/Ahd/2016 AY 2012-03 40. This is an appeal by the Department against the order of the commissioner of Income Tax (Appeal)-V Baroda, Appeal No. CAB/05- 158/2015-16 dated