PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

Appeals are partly allowed for\nstatistical reasons

section 68 and also deleted the\nrelated disallowance of Rs.92,603/- towards interest.\n96.\nThe Revenue is in appeal, contending that the Ld. CIT(A) erred in\ndeleting the addition on the basis of additional evidence without affording\nany opportunity to the Assessing Officer, thereby violating the provisions of\nRule 46A of the Income-tax Rules, 1962.\n97.\nThe

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

section 68 and also deleted the\nrelated disallowance of Rs.92,603/- towards interest.\n96.\nThe Revenue is in appeal, contending that the Ld. CIT(A) erred in\ndeleting the addition on the basis of additional evidence without affording\nany opportunity to the Assessing Officer, thereby violating the provisions of\nRule 46A of the Income-tax Rules, 1962.\n97.\nThe

THE ITO, WARD-1(4),, BARODA vs. M/S. KOTEL PROPERTIES PVT.LTD., BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

THE ITO, WARD-1(4),, BARODA vs. M/S. KOTEL PROPERTIES PVT.LTD., BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

M/S. KOTEL PROPERTIES PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

M/S. KOTEL PROPERTIES PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

M/S. MADHAV ORGANIZERS PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

M/S. MADHAV ORGANIZERS PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

M/S. MADHAV ORGANIZERS PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

M/S. MADHAV ORGANIZERS PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

M/S. KOTEL PROPERTIES PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

THE ITO, WARD-4(1),, BARODA vs. M/S. MADHAV ORGANISORS PVT.LTD., BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

THE ITO, WARD-4(1),, BARODA vs. M/S. MADHAV ORGANISORS PVT.LTD., BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

M/S. KOTEL PROPERTIES PVT.LTD.,BARODA vs. THE INCOME TAX OFFICER,WARD-1(4),, BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

5A Madhav Organizers Pvt. Ltd., GF-74, Avishkar Complex, Old Padra I.T.O., ITA No.1917- Road, Ward-1(4), 7-8 1992-93 1918/Ahd/2011 Vadodara. Vadodara. PAN:AADCM3269 P Madhav Organizers Pvt. Ltd., 1994-95 Vadodara. I.T.O., 9- & Ward-1(4), ITA No.1919- 10. 1920/Ahd/2011 1995-96 PAN:AADCM3269 Vadodara. P Madhav Organizers Pvt. I.T.O., Ltd., ITA No.1775-

THE ITO, WARD-1(4),, AHMEDABAD vs. M/S. DISHMAN INFRASTRUCTURE LTD.,, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

68(2) of the Scheme, judicial discipline requires that the authorities entrusted with administering law proceed on the basis that the certificate granted by the CIT would indicate satisfaction of all the requisite conditions as required by the provisions of the scheme and it is not open to subordinate authority to sit in judgment over the certificate granted

DISHMAN INFRASTRUCTURE LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(4),, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

68(2) of the Scheme, judicial discipline requires that the authorities entrusted with administering law proceed on the basis that the certificate granted by the CIT would indicate satisfaction of all the requisite conditions as required by the provisions of the scheme and it is not open to subordinate authority to sit in judgment over the certificate granted

THE DCIT, CENTRAL CIRCLE-1, BARODA vs. SHRI AKSHAY A. KOTHARI, BARODA

In the result, the appeal of the revenue is dismissed

68,00,080/-. Thereafter, the assessing officer has assessed the income u/s. 143(3) of the act accepting the total amount income offered in the return of income. The assessing officer has also initiated penalty proceedings u/s. 271AAA of the act in respect of disclosing an amount of Rs. 32,25,000/- from land trading and commission income. A show