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

DUSHYANT SHANTILAL PATEL,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

68 of the Act. Further, the AO\nobserved that the assessee had advanced a sum of Rs.64,26,500/- to\none Shri Mahesh C. Shah, which the assessee claimed was for\nproperty dealings and medical expenses. Despite repeated\nopportunities, the assessee failed to produce any evidence such as\nmode of payment, loan agreements or confirmation from the said\nperson

DR K R SHROFF FOUNDATION,AHMEDABAD vs. THE DY. CIT, CIRCLE-1, EXMP, AHMEDABAD

In the result, appeal of the assessee is partly allowed\n\n29

9)(a) of the Act by AO is\nunjustified.\"\n\nFacts of the case\n\n13.\nGround nos.1 to 5 pertain to denial of exemption under Section 11\n& 12 of the Act by invoking provisions of Section 13(1)(c) of the Act read\nwith Section 13(3) of the Act. The Assessing Officer had denied

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:

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 CIT(A) and the learned AO erred in fact and in law in making the order without giving a proper opportunity of being

ACIT (EXEMPTION) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. DR K R SHROFF FOUNDATION, AHMEDABAD

In the result, appeal of the assessee is partly allowed\n\n29

9)(a) of the Act by AO is\nunjustified.\"\n\nFacts of the case\n\n13. Ground nos.1 to 5 pertain to denial of exemption under Section 11\n& 12 of the Act by invoking provisions of Section 13(1)(c) of the Act read\nwith Section 13(3) of the Act. The Assessing Officer had denied

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

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

YASH ASHITBHAI VASHI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1, INTERNATIONAL TAXATION, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1476/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Yash Ashitbhai Vashi The Income Tax Officer बनाम/ E/1, Pranav Apartment Ward-1, V/S. Shreyas Tekra International Taxation Ambawadi Ahmedabad-380 014 Ahmedabad – 380 015 "थायी लेखा सं./Pan: Aiipv 9386 Q (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : None (Written Submission) Revenue By : Shri Waghe Prasadrao, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24 /02/2025 घोषणा की तारीख /Date Of Pronouncement: 26 /02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

270A(9) of the Act for misreporting of income were initiated. Yash Ashitbhai Vashi vs. The ITO Asst. Year : 2018-19 3. The assessee preferred an appeal before CIT(A). The CIT(A) upheld the disallowance of deduction under Section 54, as the new property was registered solely in the name of the assessee’s mother, Smt. Heenaben Vashi

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

9(2)/111/10-11 A.Y. 2003-04 , the ld. CIT(A) observed that assessee had made infringement of section 269SS of the Act as well as section 269T of the Act which calls for levy of penalty u/s. 271D and 271E of the Act. The ld. CIT(A) while disposing of quantum appeal for A.Y. 2003-04 vide order

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

9(2)/111/10-11 A.Y. 2003-04 , the ld. CIT(A) observed that assessee had made infringement of section 269SS of the Act as well as section 269T of the Act which calls for levy of penalty u/s. 271D and 271E of the Act. The ld. CIT(A) while disposing of quantum appeal for A.Y. 2003-04 vide order

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

9(2)/111/10-11 A.Y. 2003-04 , the ld. CIT(A) observed that assessee had made infringement of section 269SS of the Act as well as section 269T of the Act which calls for levy of penalty u/s. 271D and 271E of the Act. The ld. CIT(A) while disposing of quantum appeal for A.Y. 2003-04 vide order

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

9(2)/111/10-11 A.Y. 2003-04 , the ld. CIT(A) observed that assessee had made infringement of section 269SS of the Act as well as section 269T of the Act which calls for levy of penalty u/s. 271D and 271E of the Act. The ld. CIT(A) while disposing of quantum appeal for A.Y. 2003-04 vide order

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

9(2)/111/10-11 A.Y. 2003-04 , the ld. CIT(A) observed that assessee had made infringement of section 269SS of the Act as well as section 269T of the Act which calls for levy of penalty u/s. 271D and 271E of the Act. The ld. CIT(A) while disposing of quantum appeal for A.Y. 2003-04 vide order

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

9(2)/111/10-11 A.Y. 2003-04 , the ld. CIT(A) observed that assessee had made infringement of section 269SS of the Act as well as section 269T of the Act which calls for levy of penalty u/s. 271D and 271E of the Act. The ld. CIT(A) while disposing of quantum appeal for A.Y. 2003-04 vide order

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

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

DCIE CIRCLE-2(1)(1), AHEMDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

270A for misreporting/underreporting were also initiated. 3. In appeal before CIT(Appeals), the assessee raised grounds challenging the 14A disallowance, the allocation of employee benefit expenses, the disallowances under section 37(1), the PF disallowance, the rejection of additional claims regarding MAT computation, and the computation of 80-IE deduction and MAT credit. 4. In the appellate order

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION - THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

270A for misreporting/underreporting were also initiated. 3. In appeal before CIT(Appeals), the assessee raised grounds challenging the 14A disallowance, the allocation of employee benefit expenses, the disallowances under section 37(1), the PF disallowance, the rejection of additional claims regarding MAT computation, and the computation of 80-IE deduction and MAT credit. 4. In the appellate order