SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

35. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 2. The Ld. CIT(A) has erred on facts and in law in upholding the penalty

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

35. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 2. The Ld. CIT(A) has erred on facts and in law in upholding the penalty

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

35. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 2. The Ld. CIT(A) has erred on facts and in law in upholding the penalty

SHRI ROHITJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

35. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 2. The Ld. CIT(A) has erred on facts and in law in upholding the penalty

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

35. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 2. The Ld. CIT(A) has erred on facts and in law in upholding the penalty

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

35. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 2. The Ld. CIT(A) has erred on facts and in law in upholding the penalty

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

35. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 2. The Ld. CIT(A) has erred on facts and in law in upholding the penalty

AKAR LAMINATORS LIMITED,AHMEDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), AHMEDABAD, AHMEDABAD

In the result the appeal filed by the assessee is allowed

Bench: This Tribunal & The Case Was Set-Aside Vide Order Dated 01.08.2014 In Ita No. 858 & 927/Ahd/2005 & Accordingly Assessment Was Finalized U/S. 143(3) R.W.S. 254 Of The Act & The Total Loss Was Determined At (-) Rs.22,47,26,293/- After Making Following Additions/Disallowances:

u/s 271(1)(c) of the Act. Further the argument of the Revenue that "submitting an incorrect claim for expenditure would amount to giving inaccurate particulars of such income" is not correct. By no stretch of imagination can the making of an incorrect claim in law, tantamount to furnishing inaccurate particulars. I.T.A No. 600/Ahd/2023 A.Y. 2001-02 Page

PARAG DAVE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1) (PREVIOUSLY CIRCLE-3(3)), AHMEDABAD

In the result, appeal filed by the assessee is dismissed

Bench: Ms. Suchitra Kamble & Makarand V. Mahadeokarassessment Year 2016-17

u/s 271(1)(c). For the purpose of penalty proceedings one has to see, whether assessee has furnished any inaccurate particulars by making a false claim or it is a claim which has not 8 I.T.A No. 894/Ahd/2024 Parag Dave, A.Y. 2016-17 been found to be admissible by the Id. AO. Here the claim was made on the basis

INTAS PHARMACEUTICALS LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

penalty u/s. 271(1)(c) of the Act. Each of the above ground is independent and without prejudice to the other grounds of appeal preferred by the Appellant. Additional Ground of Appeal The Appellant humbly submits that the following additional grounds of appeal which is purely of legal nature may kindly be admitted. In law and in the facts

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

penalty u/s. 271(1)(c) of the Act. Each of the above ground is independent and without prejudice to the other grounds of appeal preferred by the Appellant. Additional Ground of Appeal The Appellant humbly submits that the following additional grounds of appeal which is purely of legal nature may kindly be admitted. In law and in the facts

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

271(1)(c) of the Act is also allowed for statistical purposes. 22. The assessee has taken the following grounds of appeal for A.Y. 2018-19: “1. The Learned CIT(A) also erred in dismissing the appeal as time-barred without appreciating that the delay was due to bona fide belief of exemption under section 10(23C)(iiiab)/(iiiac

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

271(1)(c) of the Act is also allowed for statistical purposes. 22. The assessee has taken the following grounds of appeal for A.Y. 2018-19: “1. The Learned CIT(A) also erred in dismissing the appeal as time-barred without appreciating that the delay was due to bona fide belief of exemption under section 10(23C)(iiiab)/(iiiac

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

271(1)(c) of the Act is also allowed for statistical purposes. 22. The assessee has taken the following grounds of appeal for A.Y. 2018-19: “1. The Learned CIT(A) also erred in dismissing the appeal as time-barred without appreciating that the delay was due to bona fide belief of exemption under section 10(23C)(iiiab)/(iiiac

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

271(1)(c) of the Act is also allowed for statistical purposes. 22. The assessee has taken the following grounds of appeal for A.Y. 2018-19: “1. The Learned CIT(A) also erred in dismissing the appeal as time-barred without appreciating that the delay was due to bona fide belief of exemption under section 10(23C)(iiiab)/(iiiac

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

271(1)(c) of the Act is also allowed for statistical purposes. 22. The assessee has taken the following grounds of appeal for A.Y. 2018-19: “1. The Learned CIT(A) also erred in dismissing the appeal as time-barred without appreciating that the delay was due to bona fide belief of exemption under section 10(23C)(iiiab)/(iiiac

THE ACIT(E),CIRCLE-2 , AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 11 of the Act. The return was selected for scrutiny and the A.O. assessed the income of the assessee at Rs.56,98,93628/- by denying exemption u/s.11 of the Act and making the following disallowances: (a) Development Charges VUDA Rs. 1,57,60,372/ (b) Development Charges BMC Rs. 90,94,596/- (c) Amenities fees Rs. 35

ACIT(E), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 11 of the Act. The return was selected for scrutiny and the A.O. assessed the income of the assessee at Rs.56,98,93628/- by denying exemption u/s.11 of the Act and making the following disallowances: (a) Development Charges VUDA Rs. 1,57,60,372/ (b) Development Charges BMC Rs. 90,94,596/- (c) Amenities fees Rs. 35