GUJARAT STATE ELECTRICITY CORPORATION LTD.,BARODA vs. THE DY.CIT, CIRCLE-1(1),, BARODA

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

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

penalty proceedings under section 271(1)(c) of the IT Act. 7.0. The learned Commissioner of Income Tax (Appeals) erred in law and on facts in confirming the charging of interest under section 234B and 234C of the Income Tax Act, 1961. 8.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal

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

penalty proceedings under Section 271(1)(c) of the Act, the same are consequential, hence not adjudicated at this juncture. 48. Therefore, ITA No. 446/Ahd/2018 for A.Y. 2014-15 filed by the assessee is partly allowed for statistical purpose.” 18. In the result, Ground No. 3 of the assessee’s appeal is dismissed. Ground No. 4: claim

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

penalty proceedings under Section 271(1)(c) of the Act, the same are consequential, hence not adjudicated at this juncture. 48. Therefore, ITA No. 446/Ahd/2018 for A.Y. 2014-15 filed by the assessee is partly allowed for statistical purpose.” 18. In the result, Ground No. 3 of the assessee’s appeal is dismissed. Ground No. 4: claim

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

penalty proceedings under Section 271(1)(c) of the Act, the same are consequential, hence not adjudicated at this juncture. 48. Therefore, ITA No. 446/Ahd/2018 for A.Y. 2014-15 filed by the assessee is partly allowed for statistical purpose.” 18. In the result, Ground No. 3 of the assessee’s appeal is dismissed. Ground No. 4: claim

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

penalty proceedings under Section 271(1)(c) of the Act, the same are consequential, hence not adjudicated at this juncture. 48. Therefore, ITA No. 446/Ahd/2018 for A.Y. 2014-15 filed by the assessee is partly allowed for statistical purpose.” 18. In the result, Ground No. 3 of the assessee’s appeal is dismissed. Ground No. 4: claim

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

penalty proceedings under Section 271(1)(c) of the Act, the same are consequential, hence not adjudicated at this juncture. 48. Therefore, ITA No. 446/Ahd/2018 for A.Y. 2014-15 filed by the assessee is partly allowed for statistical purpose.” 18. In the result, Ground No. 3 of the assessee’s appeal is dismissed. Ground No. 4: claim

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

penalty proceedings under Section 271(1)(c) of the Act, the same are consequential, hence not adjudicated at this juncture. 48. Therefore, ITA No. 446/Ahd/2018 for A.Y. 2014-15 filed by the assessee is partly allowed for statistical purpose.” 18. In the result, Ground No. 3 of the assessee’s appeal is dismissed. Ground No. 4: claim

THE ARVIND LTD,AHMEDABAD vs. THE ACIT.,CIRCLE-1,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 862/Ahd/2012 िनधा"रण वष"/Asstt. Year: 2007-2008 Arvind Ltd.(Earlier Known As Arvind A.C.I.T., Mills Ltd.), Vs. Circle-1, Naroda Road, Ahmedabad. Naroda, Ahmedabad.

penalty proceedings u/s. 271(1)(c). He ought to have appreciated, inter alia, that in the peculiar facts and circumstances of the appellant's case, quite apart from the fact that none of the additions made to the appellant's returned income was at all warranted/justified, it was just not possible even to allege that the appellant was guilty

MADHYA GUJARAT VIJ COMPANY LIMITED,VADODARA vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

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

Section 32(1)(iia) passed w.e.f. 01.04.2017 whereby companies engaged only in distribution of power are also eligible for additional depreciation is held to be prospective by the Co-ordinate Bench of the Tribunal in the case of Dakshin Gujarat Vij Co. in ITA No. 1527/Ahd/2019 vide order dated 30.03.2022. Thus the assessee is not eligible for additional depreciation

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. MADHYA GUJARAT VIJ COMPANY LTD., VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

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

Section 32(1)(iia) passed w.e.f. 01.04.2017 whereby companies engaged only in distribution of power are also eligible for additional depreciation is held to be prospective by the Co-ordinate Bench of the Tribunal in the case of Dakshin Gujarat Vij Co. in ITA No. 1527/Ahd/2019 vide order dated 30.03.2022. Thus the assessee is not eligible for additional depreciation

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. MADHYA GUJARAT VIJ COMPANY LTD., VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

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

Section 32(1)(iia) passed w.e.f. 01.04.2017 whereby companies engaged only in distribution of power are also eligible for additional depreciation is held to be prospective by the Co-ordinate Bench of the Tribunal in the case of Dakshin Gujarat Vij Co. in ITA No. 1527/Ahd/2019 vide order dated 30.03.2022. Thus the assessee is not eligible for additional depreciation

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. MADHYA GUJARAT VIJ COMPANY LTD., VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

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

Section 32(1)(iia) passed w.e.f. 01.04.2017 whereby companies engaged only in distribution of power are also eligible for additional depreciation is held to be prospective by the Co-ordinate Bench of the Tribunal in the case of Dakshin Gujarat Vij Co. in ITA No. 1527/Ahd/2019 vide order dated 30.03.2022. Thus the assessee is not eligible for additional depreciation

MADHYA GUJARAT VIJ COMPANY LIMITED,VADODARA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

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

Section 32(1)(iia) passed w.e.f. 01.04.2017 whereby companies engaged only in distribution of power are also eligible for additional depreciation is held to be prospective by the Co-ordinate Bench of the Tribunal in the case of Dakshin Gujarat Vij Co. in ITA No. 1527/Ahd/2019 vide order dated 30.03.2022. Thus the assessee is not eligible for additional depreciation

MADHYA GUJARAT VIJ COMPANY LIMITED,VADODARA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

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

Section 32(1)(iia) passed w.e.f. 01.04.2017 whereby companies engaged only in distribution of power are also eligible for additional depreciation is held to be prospective by the Co-ordinate Bench of the Tribunal in the case of Dakshin Gujarat Vij Co. in ITA No. 1527/Ahd/2019 vide order dated 30.03.2022. Thus the assessee is not eligible for additional depreciation

UTTAR GUJARAT VIJ COMPANY LTD.,,MEHSANA vs. THE INCOME TAX OFFICER, WARD-2(1)(4),, BARODA

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2010-11

32(1)(iia) of the Act, the companies which are either only generating or generating and distributing can claim depreciation. But in present assessee’s case it is only the distribution activity and not included the ITA Nos.2089/A/2013, 1751/A/2016, 1968/A/2016 445/A/2018, 446/A/2018, 616/A/2018 & 617/A/2018 A.Ys. 2010-11, 2012-13, 2012-13, 2013-14, 2014-15, 2013-14 & 2014-15 respectively

UTTAR GUJARAT VIJ COMPANY LTD.,,MEHSANA vs. THE DCIT, CIRCLE-2(1)(1),, BARODA

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2010-11

32(1)(iia) of the Act, the companies which are either only generating or generating and distributing can claim depreciation. But in present assessee’s case it is only the distribution activity and not included the ITA Nos.2089/A/2013, 1751/A/2016, 1968/A/2016 445/A/2018, 446/A/2018, 616/A/2018 & 617/A/2018 A.Ys. 2010-11, 2012-13, 2012-13, 2013-14, 2014-15, 2013-14 & 2014-15 respectively

THE INCOME TAX OFFICER, WARD-2(1)(1),, BARODA vs. UTTAR GUJARAT VIJ COMPANY LTD.,, MEHSANA

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2010-11

32(1)(iia) of the Act, the companies which are either only generating or generating and distributing can claim depreciation. But in present assessee’s case it is only the distribution activity and not included the ITA Nos.2089/A/2013, 1751/A/2016, 1968/A/2016 445/A/2018, 446/A/2018, 616/A/2018 & 617/A/2018 A.Ys. 2010-11, 2012-13, 2012-13, 2013-14, 2014-15, 2013-14 & 2014-15 respectively

THE DCIT, CIRCLE-2(1)(1),, BARODA vs. UTTAR GUJARAT VIJ COMPANY LTD.,, MEHSANA

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2010-11

32(1)(iia) of the Act, the companies which are either only generating or generating and distributing can claim depreciation. But in present assessee’s case it is only the distribution activity and not included the ITA Nos.2089/A/2013, 1751/A/2016, 1968/A/2016 445/A/2018, 446/A/2018, 616/A/2018 & 617/A/2018 A.Ys. 2010-11, 2012-13, 2012-13, 2013-14, 2014-15, 2013-14 & 2014-15 respectively