THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section 271(1)(c) of the Act. (3) The ld. CIT(A) ought to have upheld

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section 271(1)(c) of the Act. (3) The ld. CIT(A) ought to have upheld

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD) RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section 271(1)(c) of the Act. (3) The ld. CIT(A) ought to have upheld

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section 271(1)(c) of the Act. (3) The ld. CIT(A) ought to have upheld

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section 271(1)(c) of the Act. (3) The ld. CIT(A) ought to have upheld

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT. LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section 271(1)(c) of the Act. (3) The ld. CIT(A) ought to have upheld

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

g) Land Restoration expenses Rs.1,07,375/- (2) The ld. CIT(A) erred in not appreciating the fact that the assessee failed to substantiate the reasons for making wrong claim in the returned income in terms of Clause (B) to Explanation 1 of Section 271(1)(c) of the Act. (3) The ld. CIT(A) ought to have upheld

MAHAVEER SINGH,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby dismissed

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

272A(1)(b) of the Act for non- compliance to the statutory notices issued u/s. 142(1) and u/s. 143(2) of the Act. Later vide order dated 12-09-2023, the assessing officer dropped the penalty proceedings accepting the reasonable cause for assessee’s failure to comply with the notices, which were served on the wrong address

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

In the result, all the four appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

u/s. 272A(2)(g) of the Act on account of delay in furnishing TDS Certificates. It is submitted that Ld. CIT(A) has not appreciated that only due to reasons beyond control and financial crunch, payment was made late by the Company, due to which there was consequential delay in furnishing the TDS Certificates. The said bonafide explanations were

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

In the result, all the four appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

u/s. 272A(2)(g) of the Act on account of delay in furnishing TDS Certificates. It is submitted that Ld. CIT(A) has not appreciated that only due to reasons beyond control and financial crunch, payment was made late by the Company, due to which there was consequential delay in furnishing the TDS Certificates. The said bonafide explanations were

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

In the result, all the four appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

u/s. 272A(2)(g) of the Act on account of delay in furnishing TDS Certificates. It is submitted that Ld. CIT(A) has not appreciated that only due to reasons beyond control and financial crunch, payment was made late by the Company, due to which there was consequential delay in furnishing the TDS Certificates. The said bonafide explanations were

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

In the result, all the four appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

u/s. 272A(2)(g) of the Act on account of delay in furnishing TDS Certificates. It is submitted that Ld. CIT(A) has not appreciated that only due to reasons beyond control and financial crunch, payment was made late by the Company, due to which there was consequential delay in furnishing the TDS Certificates. The said bonafide explanations were