VIKAS VIJAY GUPTA,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby\ndismissed

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No. 404/Ahd/2024\nAssessment Year 2017-18\nVikas Vijay Gupta\nPrincipal Commissioner\n604 Sarap,\nof Income Tax,\nOpp. Navjivan Press Vs Ahmedabad-1,\nP.O. Navjivan,\nAhmedabad\nAhmedabad-380014,\nGujarat\n(Respondent)\nPAN: AEOPG6723L\n(Appellant)\nAssessee Represented: Shri Jaimin Shah, A.R.\nRevenue Represented: Shri R. N. Dsouza, CIT-DR\nDate of hearing : 27-02-2025\nDate of pronouncement : 27-05-2025\nआदे

penalty proceedings u/s.271AAC(1) of the Act\nin respect of addition made u/s.69A of the Act. However in the\nconcluding part of the reassessment

NEETABEN PATEL,VADODARA vs. ITO, WARD-1(2)(2), VADODARA

In the result, the appeals filed by the Assessee are hereby allowed

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

penalty proceedings in the reassessment order thereby the penalty levied u/s. 271D and 271E are bad in law and relied

NEETABEN PATEL,VADODARA vs. ITO, WARD-1(2)(2), VADODARA

In the result, the appeals filed by the Assessee are hereby allowed

penalty proceedings in the reassessment order thereby the penalty levied u/s. 271D and 271E are bad in law and relied

LATE ASHVINBHAI UMEDBHAI PATEL (DECEASED) BY LEGAL HEIR SMIT ASHVINBHAI PATEL,KHEDA vs. THE ITO, WARD-1, NADIAD

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

penalty on account of erroneous addition of deemed income. It be so held now. 3. The ld NFAC/CIT(A) further grievously erred in law and on facts in not appreciating that the very reassessment

LATE ASHVINBHAI UMEDBHAI PATEL (DECEASED) BY LEGAL HEIR SMIT ASHVINBHAI PATEL,KHEDA vs. THE ITO, WARD-1, NADIAD

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

penalty on account of erroneous addition of deemed income. It be so held now. 3. The ld NFAC/CIT(A) further grievously erred in law and on facts in not appreciating that the very reassessment

M/S. PANCHMAHAL STEEL LTD.,,BARODA vs. THE PR. CIT-1, VADODARA

In the result, the appeal of the assessee is allowed for both the assessment years in question

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings were started and penalty proceedings were also initiated. These were upheld by the Tribunal. On a reference the High

M/S. PANCHMAHAL STEEL LTD.,,BARODA vs. THE PR. CIT-1, VADODARA

In the result, the appeal of the assessee is allowed for both the assessment years in question

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings were started and penalty proceedings were also initiated. These were upheld by the Tribunal. On a reference the High

M/S. DRAIPL-MSKEL(JV),,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

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

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2007-08 Draipl-Kskel (Jv) Ito, Ward-9(2) 2Nd Floor, “Msk” Vs. Ahmedabad. Passport Office To Panjarapole Rd. Ambawadi Ahmedabad 380 015. Pan : Aaaad 3825 B (Applicant) (Responent)

penalty order to the file of the Assessing Officer to be adjudicated afresh in accordance with the outcome of the quantum reassessment

VISHAL INFRAGLOBAL PVT. LTD.,MEHSANA vs. THE DY.CIT, GANDHINAGAR CIRCLE, GANDHINAGAR

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.2080/Ahd/2024 & 2081/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Vishal Infraglobal Pvt.Ltd. The Dcit बनाम/ Plot No.42, 2Nd Floor Gandhinagar Circle V/S. Apple Avenue Gandhinagar B/H. Dharti Flats Gayatri Temple, Highway Mehsana – 384 002 "थायी लेखा सं./Pan: Aaecv 2187 J अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri S.N. Divatia, Ar Revenue By : Shri A.P. Singh, Cit-Dr & Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 27 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 01 /04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

penalty in light of the final outcome of the reassessment proceedings. 7.3. The assessee is directed to co-operate fully

VISHAL INFRAGLOBAL PVT. LTD.,MEHSANA vs. THE DY.CIT, GANDHINAGAR CIRCLE, GANDHINAGAR

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.2080/Ahd/2024 & 2081/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Vishal Infraglobal Pvt.Ltd. The Dcit बनाम/ Plot No.42, 2Nd Floor Gandhinagar Circle V/S. Apple Avenue Gandhinagar B/H. Dharti Flats Gayatri Temple, Highway Mehsana – 384 002 "थायी लेखा सं./Pan: Aaecv 2187 J अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri S.N. Divatia, Ar Revenue By : Shri A.P. Singh, Cit-Dr & Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 27 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 01 /04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

penalty in light of the final outcome of the reassessment proceedings. 7.3. The assessee is directed to co-operate fully

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LTD, VADODARA

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

penalty proceedings u/s.271(1)(c), such an order of assessment or reassessment shall be deemed to constitute satisfaction of Assessing

ALDIABLOS INFOTECH PRIVATE LIMITED,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos. 353, 354, 355, 356 & 357/Ahd/2024 िनधा"रण वष" /Assessment Years : 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18

penalty proceedings. 8.1 The assessee has challenged the validity of reassessment on multiple legal grounds that the reasons recorded are identical

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

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

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

penalty proceedings u/s. 271(1)(c), such an order of assessment or reassessment shall be deemed to constitute satisfaction of Assessing

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

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

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

penalty proceedings u/s. 271(1)(c), such an order of assessment or reassessment shall be deemed to constitute satisfaction of Assessing

CHHAYA VIKAS SHAH LEGAL HEIR & WIFE OF LATE VIKAS SHAH,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result, all three appeals of the Assessee are dismissed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarsl. आयकर अपील सं/ "नधा"रण वष"/ Appeal(S) By : No(S)

penalty proceedings are initiated separately' If otherwise, it conforms lo the parameters ser out hereinabove are met. 7.1.1 As per the said sub-section, where any amount is added or disallowed in computing the total income or loss of an assessee in any order of assessment or reassessment

ALANG STEEL RECYCLING PRIVATE LIMITED,BHAVNAGAR vs. THE DY.CIT, CIRCLE-1, BHAVNAGAR

The appeal of the assessee is allowed for statistical purposes

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalalang Steel Recycling The Dy. Cit-1, Private Limited Vs. Circle-1, Ground Floor, Bhavnagar – 364 001 Shop No.G-1 Sukun-1, Bhilwara Circle Bhavnagar – 364 001 [ Pan: Aamca 4837 A ] (Appellant) .. (Respondent) Assessee Represented By : Shri Parimalsinh B. Parmar, Ar Revenue Represented By : Shri Abhijit, Sr.Dr 08.12.2025 Date Of Hearing Date Of Pronouncement 16.01.2026

penalty proceedings under section 270A of the Act. 6. Aggrieved by the reassessment order, the assessee preferred an appeal before

DHARMESSH SHAH,AHMEDABAD vs. THE ITO, WARD-1, PATAN

In the result the appeal of the assessee is partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2019-20 Dharmessh Shah The Ito, Ward-1 A-301, Vasantkunj Vs Patan. Garden Residency Sanjivan Road Paldi, Ahmedabad. Pan : Aelps 5203 A (Applicant) (Responent) : Shri Kunal T. Sanghavi, Ar Assessee By : Shri Prathvij Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 05/05/2025 आदेश आदेश/O R D E R आदेश आदेश

reassessment by 3 determining the total income at Rs. 25,60,108/-. Penalty proceedings u/s 271AAC were separately initiated. 4. The assessee

RAJESH AMARSINH PRAJAPATI,AHMEDABAD vs. ITO, WARD-3(2)(4), AHMEDABAD

In the result, appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

penalty proceeding u/s.274 rws 271(1)(c) of the Act on the disputed reassessed income? Whether the AO was legally

THAKORBHAI MAGANBHAI PATEL,VADODARA vs. THE ITO, WARD- 3(1)(1), VADODARA

reassessment was\ncompleted under section 143(3) read with section 147 on 22.11.2016\ndetermining total income at ₹1,11,98,170/- and initiating penalty