RANDHEJA DUDH UTPADAK SAHAKARI MANDLI LTD.,GANDHINAGAR vs. THE ITO, WARD-3 NOW WARD-1, GANDHINAGAR

The appeal of the assessee is allowed

Bench: Smt.Annapurna Guptaasstt. Year : 2017-18 Randheja Dudh Utpadak The Ito, Ward-3 Sahakari Mandli Ltd. Vs Now Ward-1 To-Randheja Gandhinagar. Tal: Gandhinagar Pin : 382 620 Pan : Aacar 5164 K (Applicant) (Responent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 04/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 27/06/2024 आदेश/O R D E R आदेश आदेश आदेश The Present Appeal Has Been Filed By The Assessee Against Order Passed By The Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [In Short Referred To As Ld.Cit(A)] Under Section 250 Of The Income Tax Act, 1961 Dated 22.11.2021 Pertaining To Asst.Year 2017-18. 2. The Registry Has Notified That The Appeal Of The Assessee Is Barred By Limitation By 581 Days. In Order To Explain The Reasons For The Impugned Delay, The Ld.Counsel For The Assessee Submitted That The Cit(A)/Nfac Order Was Passed Against The Assessee On 22.11.2021. However, Due To Covid-19 Pandemic Limitation For Filing Appeal Before The Court Of Law Was Extended Till February, 2022. Therefore, After Expiry Of The Limitation For Filing Of The Appeal On Feb., 2022, The Assessee Was Required To File Appeal Within 60 Days Of The Same I.E. By April, 2022. But The Assessee Could File The Appeal On

68 taxmann.com 298 (Ker), wherein he pointed out that the Hon’ble Court held that the claims for deduction made in the return filed beyond the period stipulated under section 139(1) or 139(4) and made in returns filed u/s 142

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

142(1) along with detailed questionnaires were issued from time to time, to which the assessee filed replies and furnished necessary information. During the course of assessment proceedings, the Assessing Officer made a reference under section 92CA(1) to the Transfer Pricing Officer (TPO) for determination of the arm’s length price in respect of international transactions and specified

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

142(1) along with detailed questionnaires were issued from time to time, to which the assessee filed replies and furnished necessary information. During the course of assessment proceedings, the Assessing Officer made a reference under section 92CA(1) to the Transfer Pricing Officer (TPO) for determination of the arm’s length price in respect of international transactions and specified

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

142(1) of the Act, the details whereupon were duly filed by the assessee through electronic media on e-proceeding. The assessee had shown total turnover of Rs.65,54,16,69,939/-, on which, net profit before tax has been declared at Rs.24,33,45,21,094/-. The assessee has shown income from house property, capital gain and other sources

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

sections": ["14A", "8D", "115JB", "36(1)(iii)", "68", "37(1)", "80GGB", "32", "143(3)", "139(1)", "142(1)", "271(1

RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

In the result, the appeals of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

142(1) on 02.05.2022 and 17.08.2022 and after obtaining the assessee’s responses, completed assessments for all four years on 29.09.2022, accepting the returned income without making any addition in respect of the seized material or surrendered income. Approvals u/s. 153D were also obtained from the Additional CIT. 2.5 The learned PCIT, upon examination of records, was of the view

RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

In the result, the appeals of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

142(1) on 02.05.2022 and 17.08.2022 and after obtaining the assessee’s responses, completed assessments for all four years on 29.09.2022, accepting the returned income without making any addition in respect of the seized material or surrendered income. Approvals u/s. 153D were also obtained from the Additional CIT. 2.5 The learned PCIT, upon examination of records, was of the view

DHARAMTAR MOTORS SERVICES PETROLEUM PRODUCT,,AHMEDABAD vs. THE ITO, WARD-6(1)(4),, AHMEDABAD

In the results, both the appeals of the assessee are allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 1438 & 2534/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 M/S Dharamtar Motor Services Income Tax Officer, Petroleum Product, Vs. Ward 6(1)(4) C/O. Ketan H. Shah, Advocate 903, Ahmedabad. Sapphire Complex, C.G. Road, Navrangpura, Ahmedabad. Pan: Aabfd9182F

142(1) for the assessment year 2007-08 reads as under: ii) In a return of income filed you have shown unsecured loan of Rs.2,67,65,330/- for this you are requested to furnish details such as Name, amount borrowed from person. From the above, it is beyond doubt that there was no credit on account of loan

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

Appeals are partly allowed for\nstatistical reasons

1)\ndated 12.06.2015 as to why disallowance under section 14A read with Rule\n8D should not be made, considering the nature of investments and exempt\nincome earned therefrom. In response, the assessee submitted details of\nnon-current investments and ledger accounts but did not furnish specific\ndetails of current investments or evidence demonstrating that such\ninvestments were made entirely

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

1)\ndated 12.06.2015 as to why disallowance under section 14A read with Rule\n8D should not be made, considering the nature of investments and exempt\nincome earned therefrom. In response, the assessee submitted details of\nnon-current investments and ledger accounts but did not furnish specific\ndetails of current investments or evidence demonstrating that such\ninvestments were made entirely

SHRI NAGIN A VAGHELA,VADODARA vs. THE ACIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

142(1), accompanied by a detailed questionnaire, was sent, but there was no compliance from the assessee’s side. The assessee, whose income sources included business and other avenues, was summoned on January 8, 2015, under Section 131 to produce necessary documents, but the assessee failed to comply. Throughout the assessment process, multiple requests for clarification and documentation were

SHRI NAGIN A VAGHELA,VADODARA vs. THE DCIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

142(1), accompanied by a detailed questionnaire, was sent, but there was no compliance from the assessee’s side. The assessee, whose income sources included business and other avenues, was summoned on January 8, 2015, under Section 131 to produce necessary documents, but the assessee failed to comply. Throughout the assessment process, multiple requests for clarification and documentation were

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

142(1) of the Act dated 25.06.2013 asking for specific details and documents was issued and served upon the assessee whereupon the details and documents were submitted on 19.08.2013 before the Assessing Officer. 5. The assessee has been filing the return of income over a period of time claiming exemption

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

142(1) of the Act dated 25.06.2013 asking for specific details and documents was issued and served upon the assessee whereupon the details and documents were submitted on 19.08.2013 before the Assessing Officer. 5. The assessee has been filing the return of income over a period of time claiming exemption

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

142(1) of the Act dated 25.06.2013 asking for specific details and documents was issued and served upon the assessee whereupon the details and documents were submitted on 19.08.2013 before the Assessing Officer. 5. The assessee has been filing the return of income over a period of time claiming exemption

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

142(1) of the Act dated 25.06.2013 asking for specific details and documents was issued and served upon the assessee whereupon the details and documents were submitted on 19.08.2013 before the Assessing Officer. 5. The assessee has been filing the return of income over a period of time claiming exemption

RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

In the result, the appeals of the assessee is allowed

68,97,83\n/-\n0/-\n(s.153C\nreturn)\nDate of AO'S\nOrder u/s.\n29.09.2022\n29.09.2022\n29.09.2022\n29.09.2022\n143(3)/153C\nDate of PCIT'S\n263 Order\n31.03.2025\n31.03.2025\n31.03.2025\n31.03.2025\n3.\nAggrieved by the orders of the PCIT, the assessee is in appeals\nbefore us raising following assessment year-wise grounds of appeal:\nIn ITA/No.1157/Ahd/2025

RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

In the result, the appeals of the assessee is allowed

68,97,83\n/-\n0/-\n(s.153C\nreturn)\nDate of AO'S\nOrder u/s.\n143(3)/153C\n29.09.2022\n29.09.2022\n29.09.2022\n29.09.2022\nDate of PCIT'S\n263 Order\n31.03.2025\n31.03.2025\n31.03.2025\n31.03.2025\n3. Aggrieved by the orders of the PCIT, the assessee is in appeals\nbefore us raising following assessment year-wise grounds of appeal:\nIn ITA/No.1157/Ahd/2025

ARVINDBHAI PUNABHAI PATEL,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Accordingly accepted in principle, and the issue is restored to the\nAssessing Officer for fresh adjudication in terms of directions\nabove.\n25. In the combined result, the appeal of the assessee ...

sections": [ "143(3)", "147", "148", "142(1)", "133(6)", "68", "271(1)(c)", "250", "69", "69A" ], "issues": "Whether the reassessment