GUJARAT STATE PETROLEUM CORPORATION LIMITED,GANDHINAGAR vs. DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR, GANDHINAGAR

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

reassessment proceedings 14A- Average value of investment @ 0.5% which is short deducted by Rs.10,02,013/- 27/03/2022 Notice u/s. 148 Issued

DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR vs. GUJARAT STATE PETROLEUM CORPORATION LIMITED, GANDHINAGAR

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

reassessment proceedings 14A- Average value of investment @ 0.5% which is short deducted by Rs.10,02,013/- 27/03/2022 Notice u/s. 148 Issued

ROMABEN KEYUR THAKORE LEGAL HEIR OF LATE ANANDIBEN JITENDRABHAI SHAH,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result the appeal filed by the assessee is allowed

Bench: The Ld.Cit(A), Who Has Confirmed The Disallowance Made By The Assessing Officer By Observing As Follows:

deduction u/s.54F of the Act to the tune of Rs.79,07,696/-. Hence, the assessment was reopened by issuing a notice u/s.148 of the Act, which was served upon the assessee on 27.07.2022 and reassessment

THE DY. CIT, CIRCLE-1(2),, VADODARA vs. M/S. WEB GAZER SOFTWARE COMPANY,, VADODARA

deduction u/s 10A when the appellant was registered under STPI. The appellant had not objected the reopening of the assessment and had cooperated with the Assessing Officer in reassessment

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE INCOME TAX OFFICER, WARD-4(1), BARODA

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

reassessment of the Company's income for the A. Y. 2005-06 (F.Y. 2004-05) and the order u/s 143(3) r.w.s. 147 was finalized on 29/12/2010 determining total income at Rs. 4!82,24,990/- and in the said order the A.O. disallowed the Company's claim for deduction

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE DY.CIT, RANGE-4,, BARODA

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

reassessment of the Company's income for the A. Y. 2005-06 (F.Y. 2004-05) and the order u/s 143(3) r.w.s. 147 was finalized on 29/12/2010 determining total income at Rs. 4!82,24,990/- and in the said order the A.O. disallowed the Company's claim for deduction

ANKUR KIRITKUMAR MEHTA,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

reassessment proceedings, the Assessing Officer examined the claim of deduction made by the assessee under section 80GGC of the Act in respect

SHRI RAMESH CHANDRA S.PATEL,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX(OSD)-I,, AHMEDABAD

In the result, assessee’s appeal, is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

deduction u/s 80HHC on the line of reasoning given in such reassessment order u/s 143(3) r.w.r. 147 dated 31.12.2007 is absolutely

SHRI RAMESH CHANDRA S.PATEL,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX,(OSD)-I,, AHMEDABAD

In the result, assessee’s appeal, is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

deduction u/s 80HHC on the line of reasoning given in such reassessment order u/s 143(3) r.w.r. 147 dated 31.12.2007 is absolutely

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA, RACE COURSE CIRCLE, VADODARA vs. THE BHARUCH DIST. CENTRAL CO-OP BANK LIMITED, BHARUCH

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

deduction to Rs. 1,00,00,000/-, the actual provision made in the ACIT vs. The Bharuch Dist. Central Co-op. Bank Ltd. Asst.Year –2015-16 - 3– profit and loss account, as opposed to the higher claim made by the assessee. Following this assessment, the total income was reassessed

JOSHI TECHNOLOGIES INTERNATIONAL INC.,,AHMEDABAD vs. THE ASSTT. DIT, (INTL. TAXN.),, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos.2388-2389/Ahd/2015 िनधा"रण वष"/Asstt. Years: 2004-2005 & 2006-07 Joshi Technologies International Inc., A.D.I.T(International Prahaladnagar Garden, Vs. Tax), 701 Parshwanath E Square, Ahmedabad. Near Titanium, Building Satellite, Ahmedabad-380015. Pan: Aaacj9592P

reassessment on the ground that Assessing Officer has omitted to enquire on deduction u/s. 42 when in-fact the reopening

THE ACIT, CIRCLE-2(1)(1),, AHMEDABAD vs. GRUH FINANCE LTD.,, AHMEDABAD

Appeal is dismissed

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

reassessment proceedings carried out u/s.147 of the Act, made a new claim of deduction on account of Employees’ Stock Option

GRUH FINANCE LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

Appeal is dismissed

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

reassessment proceedings carried out u/s.147 of the Act, made a new claim of deduction on account of Employees’ Stock Option

GRUH FINANCE LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD

Appeal is dismissed

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

reassessment proceedings carried out u/s.147 of the Act, made a new claim of deduction on account of Employees’ Stock Option

GRUH FINANCE LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

Appeal is dismissed

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

reassessment proceedings carried out u/s.147 of the Act, made a new claim of deduction on account of Employees’ Stock Option

DCIT, CIRCLE- 4(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD vs. SINTEX INDUSTRIES LTD , NAVRANGPURA H.O AHMADABAD CITY

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

deduction for an earlier period. (c) The Ld. CIT(A) failed to appreciate that dropping of proceedings under Section 263 does not validate the assessee's claim under reassessment

HIRAL TAPANKUMAR CHUDGAR,VADODARA, GUJARAT vs. INCOME TAX OFFICER, WARD 1(3)(1), VADODARA, VADODARA, GUJARAT

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

reassessment by making addition of Rs.29,55,558/- and denied the claim of deduction made u/s.10(38) of the Act, added

CADILA PHARMACEUTICALS LTD. ,AHMEDABAD vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, appeal of the assessee is allowed and the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2011-12

deduction under Section 80IB of the Act. To permit the present proceedings for reassessment would be to permit the reopening