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

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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. 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

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

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