DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) VADODARA, VADODARA vs. M/S. INOX WIND ENERGY LIMITED, VADODARA
In the result, the appeal filed by the Revenue stands dismissed
ITA 654/AHD/2025[2015]Status: DisposedITAT Ahmedabad26 Aug 2025
Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.654/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 The Deputy Commissioner M/S. Inox Wind Energy Of Income Tax, बनाम/ Limited, V/S. Circle-1(1)(1), Abs Tower S. No.1837 & Vadodara. 1834, Op Road, Vadodara-390007. (Gujarat) "थायी लेखा सं./Pan: Aafc14628K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri Rignesh Das, Cit-Dr Assessee By : Shri Bandish Soparkar, Ar सुनवाई की तारीख/Date Of Hearing : 21/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Revenue Is Directed Against The Order Of The Commissioner Of Income-Tax (Appeals)-11, Ahmedabad [Hereinafter Referred To As “The Cit(A)”] Dated 27.01.2025, Arising Out Of The Assessment Order Passed By The Assessing Officer Under Section 143(3) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], On 18.12.2017 For The Assessment Year 2015-16. Dcit Vs. Inox Wind Energy Limited Assessment Year 2015-16
For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 14A
price being composite cannot be apportioned amongst assets, we considered it necessary to examine this aspect. Accordingly, during the course of hearing, the assessee was directed to place on record
(i) a copy of the assessment order for A.Y. 2012-13, and (ii) a copy of Form 3CEA, the accountant’s certificate as required under section 50B
