PATEL WINES,KHEDA vs. THE DY.CIT, KHEDA CIRCLE, NADIAD

In the result, the appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

270A were also initiated. Patel Wines vs. DCIT Asst.Year –2017-18 - 4– 5. Aggrieved by the assessment order, the assessee carried the matter in appeal before the Ld. CIT(Appeals). In the grounds of appeal, the assessee challenged the addition made by the Assessing Officer mainly on the ground that the Assessing Officer had wrongly invoked section 68

NARANBHAI SAMATBHAI BHARWAD THROUGH LEGAL HEIR DEVRAJBHAI NARANBHAI BHARWAD,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Dr.Brr Kumar & Shri Tr Senthil Kumar

68 section 69, section 69A, section 69B, section 69C or section 69D, if such income is not covered under clause (a), the income tax payable shall be the aggregate of- (i) the amount of income-tax calculated on the income referred to in clause (a) and clause (b), at the rate of sixty per cent

PARK PARADISE,VADODARA vs. THE PR. CIT-1, VADODARA

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

Bench: Smt. Annapurna Gupta, Accountant Member\nAnd Shri T.R. Senthil Kumar, Judicial Member\nITA Nos.207 & 208/Ahd/2022\nAssessment Year 2017-18\nPark Plaza\nNr. Saurabh Park,\nGotri-Samata, Road,\nGotri Vadodara\nGujarat-390021\nPAN: AAPFP6647K\nVs\nThe PCIT,\nVadodara-1,\nVadodara\nPark Paradise\nPlot No. 75,\nNr. Billa Bong School,\nVadsar, Vadodara\nGujarat-390010\nPAN: AASFP0787D\n(Appellant)\nVs\nThe PCIT,\nVadodara-1,\nVadodara\n(Respondent)\nAssessee Represented: Shri M.J. Shah, Adv. &\nS

68 section 69, section 69A, section 69B, section 69C or section 69D,\nif such income is not covered under clause (a), the income tax payable\nshall be the aggregate of-\n(i) the amount of income-tax calculated on the income referred to in\nclause (a) and clause (b), at the rate of sixty

PARK PLAZA,VADODARA vs. THE PR. CIT-1, VADODARA

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

Bench: Smt. Annapurna Gupta, Accountant Member\nAnd Shri T.R. Senthil Kumar, Judicial Member\n\nITA Nos.207 & 208/Ahd/2022\nAssessment Year 2017-18\n\n| Park Plaza\n| Nr. Saurabh Park,\n| Gotri-Samata, Road,\n| Gotri Vadodara\n| Gujarat-390021\n| PAN: AAPFP6647K\n| Park Paradise\n| Plot No. 75,\n| Nr. Billa Bong School,\n| Vadsar, Vadodara\n| Gujarat-390010\n| PAN: AASFP0787D\n| (Appellant)\n\n| The PCIT,\n| Vadodara-1,\nVs Vadodara\n\n| Vs The PCIT,\n| Vadodara-1,\n| Vadodara\n| (Respondent)\n\nA

68 section 69, section 69A, section 69B, section 69C or section 69D,\nif such income is not covered under clause (a), the income tax payable\nshall be the aggregate of-\n(i) the amount of income-tax calculated on the income referred to in\nclause (a) and clause (b), at the rate of sixty

SANDEEP MOHANRAJ SINGHI,AHMEDABAD vs. ACIT, CIRCLE4(2), AHMEDABAD, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

68 of I.T. Act, 1961, is not sustainable….” 11. The Revenue has been unable to controvert the findings of Ld. CIT(A) regarding the source of funds utilised by Arrow for acquisition of shares of the assessee trust. The assessee had not only established the genuineness of the transactions but also brought on record evidences to establish the creditworthiness

SAVLI TALUKA SECONDARY AND HIGHER SECONDARY EMPLOYEES CO OP. CREDIT SOCIETY LIMITED,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(2), VADODARA

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1772/Ahd/2024 िनधा"रण वष" /Assessment Year : 2019-20 Savli Taluka Secondary & The Income Tax Officer बनाम/ Higher Secondary Employees Ward-1(2)(2) V/S. Co-Op. Credit Society Ltd. Vadodara – 390 007 18, Rayakaka Park Savli Desar Road Vadodara – 391 770. "थायी लेखा सं./Pan: Aafas 6647 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Sanket Bakshi, Ar Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm:

6. The learned CIT(A) and the learned AD erred in fact und in law in making the addition u/s. 68 of the Act without considering the fact that the amount deposited to the bank account were the recovery of loans which were extended to the members of the society in the earlier years. 7. The learned

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

68 of the Act, the assessee was unable to prove the genuineness and creditworthiness of the creditors and failed to discharge the initial onus cast upon him. From the above facts of the case, we are of the view that the ld. CIT(A) has not erred in law and on facts in confirming the penalty levied

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

68 of the Act, the assessee was unable to prove the genuineness and creditworthiness of the creditors and failed to discharge the initial onus cast upon him. From the above facts of the case, we are of the view that the ld. CIT(A) has not erred in law and on facts in confirming the penalty levied

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

68 of the Act, the assessee was unable to prove the genuineness and creditworthiness of the creditors and failed to discharge the initial onus cast upon him. From the above facts of the case, we are of the view that the ld. CIT(A) has not erred in law and on facts in confirming the penalty levied

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

68 of the Act, the assessee was unable to prove the genuineness and creditworthiness of the creditors and failed to discharge the initial onus cast upon him. From the above facts of the case, we are of the view that the ld. CIT(A) has not erred in law and on facts in confirming the penalty levied

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

68 of the Act, the assessee was unable to prove the genuineness and creditworthiness of the creditors and failed to discharge the initial onus cast upon him. From the above facts of the case, we are of the view that the ld. CIT(A) has not erred in law and on facts in confirming the penalty levied

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

68 of the Act, the assessee was unable to prove the genuineness and creditworthiness of the creditors and failed to discharge the initial onus cast upon him. From the above facts of the case, we are of the view that the ld. CIT(A) has not erred in law and on facts in confirming the penalty levied

DCIT CIRCLE-2(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD vs. TATVA BUILDCON, BHAIRAVNATH ROAD, MANINAGAR

In the result, the appeal filed by the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1726/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 The Dcit-2(1)(1) Tatva Buildcon बनाम/ Ahmedabad 1, Vraj Vihar Apartment, V/S. 2, Gopal Baug Society Bhairavnath Road Maninagar Ahmedabad – 380 008 "थायी लेखा सं./Pan: Aaift 8076 F अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Chirag R. Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 07/01/2025 घोषणा की तारीख /Date Of Pronouncement: 09/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

270A for underreporting of income. The total assessed income was determined at Rs.9,23,22,540/-. DCIT vs. Tatva Buildcon Asst. Year : 2017-18 3 3. The assessee challenged the AO's order, submitting additional evidence during the appellate proceedings, including confirmations, ITRs, and bank statements of the lenders. The CIT(A) admitted the additional evidence under Rule

MILACRON INDIA PRIVATE LIMITED,AHMEDABAD vs. THE DY. CIT, CIRCLE-2(1)(1), AHMEDABAD

The appeal of the assessee is allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2021-22 Milacron India Pvt.Ltd. The Dcit, Cir.2(1)(1) Plot No.93/2 & 91/4 Vs Ahmedabad. Phase-1,Gidc Vatva, Ahmedabad. Pan : Aabcc 0881 D

68,90,80,010/-. The return was selected for scrutiny under CASS for international transactions involving intangible property, and the case was also flagged under the Transfer Pricing (TP) risk parameter. 3. During assessment proceedings, the Assessing Officer (AO) made a reference under section 92CA(1) of the Act to the Transfer Pricing Officer (TPO) for determination

MEGHAL RAJESHKUMAR THAKOR,AHMEDABAD vs. THE ITO, WARD-6(1)(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kambleassessment Year 2018-19

section 270A has not produced any application before the Assessing Officer related to the immunity application in Form 68 u/s. 270AA(3) of the Act. The contention of the ld. A.R. that there was a technical glitch at the relevant time was also not substantiated by any document produced before us at the time of hearing of this appeal

ITO MEHSANA WARD 5 KADI, KADI vs. THE GOZARIA PEOPLES CO OPERATIVE CREDIT SOCIETY LIMITED, GOZARIA

The appeal stands dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21 Ito, Mehsana Ward-5 The Gozaria Peoples Co-Operative Kadi. Vs Credit Society Ltd. 2, Main Bazar At Gozariya Ta. Mehsana 383 825 Gujarat. Pan : Aaajt 1283 G (Applicant) (Responent) : Shri B.K. Patel, Ar Assessee By Revenue By : Shri Durga Dutt, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 02/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 22/05/2025 आदेश आदेश/O R D E R आदेश आदेश

270A and 271AAC(1) of the Act. 3. The assessee preferred an appeal before CIT(A). The Ld. CIT(A) condoned the delay of 183 days in filing the appeal, considering the rural nature of the assessee's operations and the impact of ex parte assessment. On merits, the Ld. CIT(A) deleted the entire additions on the following reasoning

RUDRA GLOBAL INFRA PRODUCTS LTD.,BHAVNAGAR vs. THE ACIT, CIRCLE-1, BHAVNAGAR

In the result, the appeal of the assessee is partly allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

270A of the Act. 10. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.” 3. The brief facts of the case are that the assessee had filed their income tax return for the relevant assessment year declaring

SK HISARIA HUF,AHMEDABAD vs. THE ITO, WARD 5(3)(2), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaita Nos. 1928 & 1929/Ahd/2025 Assessment Years 2017-18 & 2018-19

6. The learned AO has erred in law and on facts in in initiating penalty proceedings under Section 270A of the Act. 7. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal. Total tax effect

S K HISARIA HUF,AHMEDABAD vs. THE ITO, WARD 5(3)(2), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaita Nos. 1928 & 1929/Ahd/2025 Assessment Years 2017-18 & 2018-19

6. The learned AO has erred in law and on facts in in initiating penalty proceedings under Section 270A of the Act. 7. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal. Total tax effect