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15 results for “section 68”+ Section 153B(1)(b)clear

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Key Topics

Section 143(3)13Section 153A6Section 2636Addition to Income5Section 92C4Section 1454Section 153C4Section 1473Section 145A3Disallowance

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

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

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

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

153B for making the order of assessment or reassessment or recomputation or fresh assessment, as the case may be, expires." Section 153(1) of the Act provides the period of limitation for completion of the assessment proceedings under the Act. The relevant provisions of Section 153(1) of the Act are extracted hereunder: “(1) No order of assessment

3
Deduction2
Search & Seizure2

M/S. BODAL CHEMICALS LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, AHMEDABAD

In the result, the appeals being IT(SS)A No

ITA 318/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri B.P. Srivastava, Sr.DR
Section 115JSection 132(1)Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 153A(1)(b)

153B(1)(b) of the Act. 2. For issue-wise adjudication, we take first the appeal of the Revenue in IT(SS)A.No.27/Ahd/2021 for Asst. Year 2006-07. 3. IT(SS)A.No.27/Ahd/2021 : (Revenue’s appeal for A.Y. 2006-07 Ground No.1 : Whether the Ld. CIT(A) has erred in deleting the disallowance of depreciation on goodwill of Rs.2

M/S. GREENSTONE AGRO PRODUCT & INFASTRUCTURE (P) LTD.,AHMEDABAD vs. THE P. CIT (CENTRAL), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 134/AHD/2021[2009-10]Status: DisposedITAT Ahmedabad17 Sept 2021AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 134 To 139/Ahd/2021 िनधा"रण वष"/Asstt. Year: 2009-10 To 2014-15 M/S. Greenstone Agro Product & P.C.I.T.(Central), Infrastructure(P) Ltd., Vs. Ahmedabad. D-2, New Garden Flat, Near Sbi, Navrangpura, Ahmedabad-380006. Pan: Aaccg2751P

For Appellant: Shri Tushar Hemani, Sr.Advocate with Shri Parimal Sinh B. Parmar &For Respondent: Shri Ritesh Parmar, C.I.T.D.R
Section 153CSection 15SSection 263

68,777/- 1, 69,95, 066/- 1,70,63,843/- 2. 2010-11 60,04. 657/- 67,826/- 0 67,826/- 3 64.S1.198/- 77.215/- 77,2 1

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

ITA 457/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

153B 26.12.17 No 19 Shri Dilipkumar Lalwani and Others (107 Appeals) VENUS INFRASTRUCTURE &DEVELOPERS PVT. LTD. Within Asst. Date of Asst. Appeal No. Appeal by Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 836/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

153B 26.12.17 No 19 Shri Dilipkumar Lalwani and Others (107 Appeals) VENUS INFRASTRUCTURE &DEVELOPERS PVT. LTD. Within Asst. Date of Asst. Appeal No. Appeal by Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 837/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

153B 26.12.17 No 19 Shri Dilipkumar Lalwani and Others (107 Appeals) VENUS INFRASTRUCTURE &DEVELOPERS PVT. LTD. Within Asst. Date of Asst. Appeal No. Appeal by Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

ITA 807/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

153B 26.12.17 No 19 Shri Dilipkumar Lalwani and Others (107 Appeals) VENUS INFRASTRUCTURE &DEVELOPERS PVT. LTD. Within Asst. Date of Asst. Appeal No. Appeal by Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI ASHOK SUNDERDAS VASWANI, AHMEDABAD

ITA 806/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

153B 26.12.17 No 19 Shri Dilipkumar Lalwani and Others (107 Appeals) VENUS INFRASTRUCTURE &DEVELOPERS PVT. LTD. Within Asst. Date of Asst. Appeal No. Appeal by Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJESH SUNDERDAS VASWANI, AHMEDABAD

ITA 805/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

153B 26.12.17 No 19 Shri Dilipkumar Lalwani and Others (107 Appeals) VENUS INFRASTRUCTURE &DEVELOPERS PVT. LTD. Within Asst. Date of Asst. Appeal No. Appeal by Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 834/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

153B 26.12.17 No 19 Shri Dilipkumar Lalwani and Others (107 Appeals) VENUS INFRASTRUCTURE &DEVELOPERS PVT. LTD. Within Asst. Date of Asst. Appeal No. Appeal by Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

ITA 456/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

153B 26.12.17 No 19 Shri Dilipkumar Lalwani and Others (107 Appeals) VENUS INFRASTRUCTURE &DEVELOPERS PVT. LTD. Within Asst. Date of Asst. Appeal No. Appeal by Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A

SHRI DEEPAK BUDHARMAL VASWANI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD

ITA 461/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

153B 26.12.17 No 19 Shri Dilipkumar Lalwani and Others (107 Appeals) VENUS INFRASTRUCTURE &DEVELOPERS PVT. LTD. Within Asst. Date of Asst. Appeal No. Appeal by Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A

SANKALP RECREATION PRIVATE LIMITED,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD

ITA 576/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad24 Sept 2024AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR &
Section 132Section 143(3)Section 145Section 153ASection 36(1)(va)Section 69C

153B(1)(b) of Ground the Act which is passed in violations of provisions of the Act and 1 against the scheme of assessment related to search cases. The learned CIT(A) has erred in law and on facts of the case in 2 Assessee confirming the additions made by learned Assessing Officer Ground without any incriminating material found during

THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. SANKALP RECREATION PVT. LTD., AHMEDABAD

ITA 569/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad24 Sept 2024AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR &
Section 132Section 143(3)Section 145Section 153ASection 36(1)(va)Section 69C

153B(1)(b) of Ground the Act which is passed in violations of provisions of the Act and 1 against the scheme of assessment related to search cases. The learned CIT(A) has erred in law and on facts of the case in 2 Assessee confirming the additions made by learned Assessing Officer Ground without any incriminating material found during

SADBHAV ENGINEERING LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),, AHMEDABAD

In the result, the appeal filed by the assessee is partly allowed

ITA 2209/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Ritesh Parmar, CIT.DR & Shri
Section 143(3)Section 145ASection 147Section 148Section 153ASection 153b

1), Garden Police Chowki, Ahmedabad Ellisbridge, Ahmedabad– 380006, Gujarat "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCS0852Q (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Dhinal Shah, AR ""यथ" क" ओर से/Respondent by : Shri Ritesh Parmar, CIT.DR & Shri B. P. Srivastava, Sr. DR Date of Hearing 17/02/2025 20/02/2025 Date of Pronouncement O R D E R PER SHRI NARENDRA