SCHAEFFLER INDIA LIMITED,VADODARA, GUJARAT vs. ASSISTANT DIRECTOR OF INCOME TAX,CPC, BANGALORE (JAO-DEPUTY COMMISSIONER OF INCOME TAX CIRCLE1(1)(1), VADODARA, GUJARAT

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

penalty proceedings u/s 271(1)(c) of the Act. 8) Your Appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal.” 3. Before us, at the outset, the Counsel for the assessee submitted that he shall not be pressing for Ground No. 1 of the assessee

THE ITO, WARD-8(4),, AHMEDABAD vs. VISHAL PLASTOMERS PVT. LTD.,, AHMEDABAD

The appeal of the Revenue is dismissed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

36(1)(va) Rs. 3,341/- 5. Addition u/s 41(1) Rs.7,65,98,856/- 6. Disallowance of capital expenses Rs. 16,61,419/- 3. The assessee filed appeal against the order to the Ld. CIT(A), who partly allowed the assessees appeal, confirming the disallowance of bad debts, the addition made u/s 41(1

VISHAL PLASTOMERS PVT. LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE-8,, AHMEDABAD

The appeal of the Revenue is dismissed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

36(1)(va) Rs. 3,341/- 5. Addition u/s 41(1) Rs.7,65,98,856/- 6. Disallowance of capital expenses Rs. 16,61,419/- 3. The assessee filed appeal against the order to the Ld. CIT(A), who partly allowed the assessees appeal, confirming the disallowance of bad debts, the addition made u/s 41(1

PAWAN INFRAHOMES PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2014-15

section 43B and if deposited beyond the due date prescribed under the Provident Fund Act, the same is not allowable. 2.2 After making these additions and disallowances, the Assessing Officer computed the total income of the assessee at Rs.2,68,01,760/- and initiated penalty proceedings u/s 271(1)(c) r.w.s. 274 of the Act for furnishing of inaccurate particulars

ROTOMAG MOTORS & CONTROLS (P) LTD.,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

Appeal is allowed

36(1)(va) of the Act.\n4. The learned CIT(A) has erred in law and on facts of the case in not\nappreciating and confirming action of the Id. AO u/s 37(1) of the Act of\ndisallowing the medical expenses claimed as a business expenditure on\naccount of commercial expediency amounting to Rs. 1

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

36(1) (va) of IT Act, 1961. The appellant may be heard in person before taking any decision in this matter.” 3. The assessee is engaged in the business of soil testing, building material testing and land survey work as well as non-constructive testing work. The assessee filed return of income on 12-08-2016 declaring total income

SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

In the result, all the appeals of the assessee are partly allowed\nand that of the Revenue are dismissed

section 153A of the Act is to be treated as return\nfiled under section 139(1) of the Act. The Ld.Counsel for the assessee\nhas borrowed this proposition to contend that accordingly fresh\nclaims can be made in returns filed u/s 153A of the Act. But, we find,\nthat these decisions have been rendered while addressing completely\ndifferent issue, relating

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

va) r.w.s. 2(24)(x) of the l.T. Act, 1961. (v) In the instant case, the assessee held the amount of Rs.2,47,943/- and Rs.19,36,095/- pertaining to A.Yrs. 1992-93 and 1993-94 respectively illegally for number of years and instead of refunding the ill-gotten amount to Govt. account, the assessee chose to invest the money

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

va) r.w.s. 2(24)(x) of the l.T. Act, 1961. (v) In the instant case, the assessee held the amount of Rs.2,47,943/- and Rs.19,36,095/- pertaining to A.Yrs. 1992-93 and 1993-94 respectively illegally for number of years and instead of refunding the ill-gotten amount to Govt. account, the assessee chose to invest the money

AIRONA TILES LIMITED,SABARKANTHA vs. THE DCIT, CIRCLE HIMATNAGAR PRESENTLY THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1127/Ahd/2023 िनधा"रण वष" /Assessment Year : 2016-17 Airona Tiles Limited The Dcit बनाम/ Ceramic City Circle Himatnagar. V/S. At & Post : Dalpur Presently The Dcit, Kathwada Road Circle-2(1)(1) Sabarkantha – 383 120 (Gujarat) "थायी लेखा सं./Pan: Aanca 3712 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Anil N. Shah & Aatish Shah Ars Revenue By : Shri Purshottam Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 19 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 20 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Dated 13.10.2022 Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Arising Out Of The Assessment Order Dated 21.12.2018 Passed Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] By Dcit/Acit, Circle Himatnagar [Hereinafter Referred To As “Ao”] For The Assessment Year (Ay) 2016-17. Airona Tiles Ltd. Vs. The Dcit, Circle Himatnagar - Presently The Dcit, Circle-2(1)(1) Asst. Year : 2016-17

va) of the Act on account of delayed deposit of employees' contribution to PF. - Rs.10,100/- under Section 43B of the Act on account of Disallowance of professional tax. - Rs.9,640/- relating to (Prior period expenses) disallowed as they pertained to an earlier year. - Rs.65,000/- under Section 40A(3) of the Act being cash payment exceeding Rs.20