THE ITO, WARD-2(1)(4),, AHMEDABAD vs. M/S. M.G.F. GROWTH RESEARCH AND INVESTMENT LTD.,, AHMEDABAD

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

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

68 of the Income Tax Act, 1961. In the CO the assessee has taken up jurisdictional issue whereby it has pleaded that the assessment order is time ITA No.2311/Ahd/2016 with CO barred and the ld.CIT(A) has erred in not quashing the assessment order being time barred. 3. Brief facts of the case are that the assessee has filed

THE DY.CIT, CENTRAL CIRCLE-2(1), AHMEDABAD vs. M/S. ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS M/S. CADILA HEALTHCARE LTD.), AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: DR. BRR KUMAR (Vice President), SHRI SIDDHATHA NAUTIYAL (Judicial Member)

68,15,907/- under normal provisions and determining book profit of Rs 160,04,09,477/- u/s. 115JB. 2. On perusal of records, it is noticed that rectification order passed in the case of assessee company on 05/07/2017 wherein credit of DDT of Rs.9,53,58,500/- paid by the assessee was allowed against DDT demand payable

THE DCIT, CENTRAL CIRCLE-1,, VADODARA vs. M/S. NARAYAN LAND ESTATE,, BHARUCH

Bench: Shri Dr. Arjun Lal Saini & Ms. Madhumita Royi.T(Ss).A. Nos. 182,184,185&187/Ahd/2019 (Assessment Years: 2009-10, 2011-12, 2012-13 & 2014-15) Jcit(Osd) Vs. M/S. Narayan Land Estate Central Circle-1, “Narayan Chambers” 607, 6Th Floor, Aaykar Bhavan, B/H Indian Petrol Pump, Race Course Circle, Station Road-Bharuch, Vadodara-390007 Gujarat-392001 [Pan No. Aacfn0406B] (Appellant) .. (Respondent)

68,02,000 Narayan Residency 2,78,81,955 Narayan Square 1,10,55,050 Narayan Shrusti Duplex* 2,06,42,009 Narayan Shrusti Tenament* 4,88,61,167 Narayan Garden (Shopping) 31,50,000 Total 13,83,92,181 *In the schemes, the amount of Rs. 3,23,822/- has been offered for taxation in A.Y. 2016-17 without

THE JT.CIT, (OSD) CENTRAL CIRCLE-1,, VADODARA vs. M/S. NARAYAN LAND ESTATE,, BHARUCH

Bench: Shri Dr. Arjun Lal Saini & Ms. Madhumita Royi.T(Ss).A. Nos. 182,184,185&187/Ahd/2019 (Assessment Years: 2009-10, 2011-12, 2012-13 & 2014-15) Jcit(Osd) Vs. M/S. Narayan Land Estate Central Circle-1, “Narayan Chambers” 607, 6Th Floor, Aaykar Bhavan, B/H Indian Petrol Pump, Race Course Circle, Station Road-Bharuch, Vadodara-390007 Gujarat-392001 [Pan No. Aacfn0406B] (Appellant) .. (Respondent)

68,02,000 Narayan Residency 2,78,81,955 Narayan Square 1,10,55,050 Narayan Shrusti Duplex* 2,06,42,009 Narayan Shrusti Tenament* 4,88,61,167 Narayan Garden (Shopping) 31,50,000 Total 13,83,92,181 *In the schemes, the amount of Rs. 3,23,822/- has been offered for taxation in A.Y. 2016-17 without

RAJU BABABHAI DESAI ,AHMEDABAD vs. THE ITO, WARD-3(3)(4), AHMEDABAD

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

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2013-14. 2. The assessee has raised following grounds:- “I. Assessment u/s 144 of the Act and Non-Granting of adequate opportunity of hearing by the Assessing Officer. Raju Bababhai Desai Vs. ITO Asst. Year