GOPAL EXTRUSIONS PVT LTD,,JALGAON vs. INCOME-TAX OFFICER, WARD - 1(2),, JALGAON

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita. No.1633/Pun/2017 Assessment Year : 2008-09

208 of the I T Act, and hence, provision of section 234 B of the Act, is not attracted. Therefore, appellant denied the 6 Gopal Extrusions Pvt. Ltd. liability of interest u/s.234 B of the IT Act. Thus entire huge interest is requires to be deleted. [6] It is humbly prayed that the reliefs as prayed and such other

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. DIMENSION CONSTRUCTION PRIVATE LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

208/-. AO was of the view that there is no specific provision under the I.T. Act to allow depreciation on such assets and therefore the claim made by the assessee is erroneous. Accordingly, notice u/s 148 dt.06.02.2009 was issued and served on the assessee. Thereafter, assessment was framed u/s 143 r.w.s. 147 of the Act vide order dt.30.10.2009

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. DIMENSION CONSTRUCTION PRIVATE LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

208/-. AO was of the view that there is no specific provision under the I.T. Act to allow depreciation on such assets and therefore the claim made by the assessee is erroneous. Accordingly, notice u/s 148 dt.06.02.2009 was issued and served on the assessee. Thereafter, assessment was framed u/s 143 r.w.s. 147 of the Act vide order dt.30.10.2009

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. JOHNSON MATTHEY CHEMICALS (I) PVT. LTD.,, RAIGAD

In the result, appeal of the Revenue for assessment year 2009-10 is

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

208. PAN : AABCJ1620M ……""यथ" / Respondent Assessee by : Shri Percy J. Pardiwala Revenue by : Smt. Nirupama Kotru. सुनवाई क" तार"ख / Date of Hearing : 26.04.2018 घोषणा क" तार"ख / Date of Pronouncement : 31.05.2018 आदेश / ORDER PER VIKAS AWASTHY, JM These bunches of appeals by the assessee and cross appeals by the Department are directed against the orders of Commissioner of Income

JOHNSON MATTHEY CHEMICALS INDIA PRIVATE LTD.,,RAIGAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Revenue for assessment year 2009-10 is

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

208. PAN : AABCJ1620M ……""यथ" / Respondent Assessee by : Shri Percy J. Pardiwala Revenue by : Smt. Nirupama Kotru. सुनवाई क" तार"ख / Date of Hearing : 26.04.2018 घोषणा क" तार"ख / Date of Pronouncement : 31.05.2018 आदेश / ORDER PER VIKAS AWASTHY, JM These bunches of appeals by the assessee and cross appeals by the Department are directed against the orders of Commissioner of Income

JOHNSON MATTHEY CHEMICALS INDIA PRIVATE LTD.,,RAIGAD vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Revenue for assessment year 2009-10 is

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

208. PAN : AABCJ1620M ……""यथ" / Respondent Assessee by : Shri Percy J. Pardiwala Revenue by : Smt. Nirupama Kotru. सुनवाई क" तार"ख / Date of Hearing : 26.04.2018 घोषणा क" तार"ख / Date of Pronouncement : 31.05.2018 आदेश / ORDER PER VIKAS AWASTHY, JM These bunches of appeals by the assessee and cross appeals by the Department are directed against the orders of Commissioner of Income

JOHNSON MATTHEY CHEMICALS INDIA PRIVATE LTD.,,RAIGAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Revenue for assessment year 2009-10 is

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

208. PAN : AABCJ1620M ……""यथ" / Respondent Assessee by : Shri Percy J. Pardiwala Revenue by : Smt. Nirupama Kotru. सुनवाई क" तार"ख / Date of Hearing : 26.04.2018 घोषणा क" तार"ख / Date of Pronouncement : 31.05.2018 आदेश / ORDER PER VIKAS AWASTHY, JM These bunches of appeals by the assessee and cross appeals by the Department are directed against the orders of Commissioner of Income

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. JOHNSON MATTHEY CHEMICALS (I) PVT. LTD.,, RAIGAD

In the result, appeal of the Revenue for assessment year 2009-10 is

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

208. PAN : AABCJ1620M ……""यथ" / Respondent Assessee by : Shri Percy J. Pardiwala Revenue by : Smt. Nirupama Kotru. सुनवाई क" तार"ख / Date of Hearing : 26.04.2018 घोषणा क" तार"ख / Date of Pronouncement : 31.05.2018 आदेश / ORDER PER VIKAS AWASTHY, JM These bunches of appeals by the assessee and cross appeals by the Department are directed against the orders of Commissioner of Income

W.B. ENGINEERS INTERNATIONAL PVT.LTD,,PUNE vs. DY. COMMISSIONER OF INCOME TAX - (HQ)-IV,, PUNE

In the result, the appeal is allowed

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No. 755/Pun/2019 िनधा"रण वष" / Assessment Year : 2006-07

208 PAN AAACW1016H (Appellant) (Respondent) Appellant by Shri Nikhil Pathak Respondent by Smt. Vranda U. Matkari Date of hearing 04-02-2020 Date of pronouncement 05-02-2020 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee arises out of the order passed by the CIT(A)-5, Pune on 30-11-2018 in relation to the assessment year

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE , PANVEL vs. M/S. JOHNSON MATTHEY CHEMICALS INDIA PVT. LTD, PANVEL

In the result, appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 595/Pun/2020 धनधाारण वषा / Assessment Year : 2013-14

208 PAN : AABCJ1620M ……प्रत्यथी / Respondent Revenue by : Shri Mahadevan A.M. Krishnan Assessee by : Shri Rajendra Agiwal सुनवाई की तारीख / Date of Hearing : 18.10.2021 घोषणा की तारीख / Date of Pronouncement : 25.10.2021 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the Revenue emanates from the order of the Ld. CIT(Appeals)-13, Pune dated 13.02.2020 for the assessment year

DEPUTY COMMISSIONER OF INCOME-TAX vs. SERUM INSTITUTE OF INDIA LTD.,, PUNE

In the result, both the appeals of the Revenue are dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

section 14A of the Act. Therefore, the disallowance made by the AO is unsustainable technically. Accordingly, this part of the argument of Ground No.1 is allowed. We find adjudication of the other issues of the said ground relating to merits becomes an academic exercise. Therefore, the same are dismissed as academic.” Therefore, on the technical grounds, the Ground No.1

SERUM INSTITUTE OF INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the Revenue are dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

section 14A of the Act. Therefore, the disallowance made by the AO is unsustainable technically. Accordingly, this part of the argument of Ground No.1 is allowed. We find adjudication of the other issues of the said ground relating to merits becomes an academic exercise. Therefore, the same are dismissed as academic.” Therefore, on the technical grounds, the Ground No.1

SERUM INSTITUTE OF INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the Revenue are dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

section 14A of the Act. Therefore, the disallowance made by the AO is unsustainable technically. Accordingly, this part of the argument of Ground No.1 is allowed. We find adjudication of the other issues of the said ground relating to merits becomes an academic exercise. Therefore, the same are dismissed as academic.” Therefore, on the technical grounds, the Ground No.1

DEPUTY COMMISSIONER OF INCOME-TAX vs. SERUM INSTITUTE OF INDIA LTD.,, PUNE

In the result, both the appeals of the Revenue are dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

section 14A of the Act. Therefore, the disallowance made by the AO is unsustainable technically. Accordingly, this part of the argument of Ground No.1 is allowed. We find adjudication of the other issues of the said ground relating to merits becomes an academic exercise. Therefore, the same are dismissed as academic.” Therefore, on the technical grounds, the Ground No.1

AYOKI FABRICON PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee is allowed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.2155/Pun/2016 िनधा"रण वष" / Assessment Year : 2009-10 Ayoki Fabricon Pvt. Ltd., 137 To 139, Akshay Complex, Dhole Patil Road, Pune. Pan : Aabca5780F .......अपीलाथ" / Appellant बनाम / V/S. Dcit, Circle- 1(1), ……""यथ" / Respondent Pune. Assessee By : Shri Nikhil Pathak & Shri Nimit Gujarathi Revenue By : Shri Yogesh Kamat, Addl.Cit सुनवाई क" तारीख / Date Of Hearing : 20.12.2018 घोषणा क" तारीख / Date Of Pronouncement : 31.12.2019 आदेश / Order Per D. Karunakara Rao, Am : This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-1, Pune Dated 14.06.2016 For The Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under :- “1. The Learned Cit(A) Erred In Confirming The Disallowance Of Additional Depreciation Of Rs.1,10,53,748/- U/S 32(1)(Iia) On New Plant & Machinery On The Ground That The Assessee Was Not Engaged In The Business Of Manufacture Or Production Of Any Article Or Thing. 2. The Learned Cit(A) Erred In Ignoring The Fact That – I) The Details Furnished To The Assessing Officer By The Assessee During The Assessment Proceedings U/S 143(3) R.W.S. 147 Were Same As Were Furnished During The Assessment Proceedings U/S 143(3) & Therefore.

section 147 of the Act. 5 8. Explaining the background facts of the case, ld. Counsel for the assessee submitted that the assessment proceedings were finalized by the Assessing Officer, who passed the well reasoned order for the earlier assessment years 2008-09, 2010-11 and 2011-12. In these assessment years, the assessee made a similar claim of additional

SEMPERTRANS INDIA PRIVATE LIMITED,ROHA vs. INCOME-TAX OFFICER, PANVEL

In the result, appeal filed by the assessee is partly\nallowed for statistical purposes

Section\n234C of the Act.\n22. The Appellant prays that the charging of interest under\nSections 234A, 234B, 234C of the Act, is erroneous, unwarranted\nand be deleted.\nThe Appellant prays that the additions made by the Ld. TPO/Ld.\nAO under the directions of the Hon'ble DRP be deleted and\nconsequential relief be granted.\nThe Appellant craves leave

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

208 to 211 Q. No. 9 to Shivchand Parakh, partner of 12/209 to 211 assessee, recorded in response to summons issued u/s. 131 of the IT Act, 1961 on 20.10.2015 Originally, the plots of Makhmalabad were agreed to be sold to M/s Dhananjay Marketing Private Ltd. of Thakkar Group of Nashik vide agreement dt. 25th April 2013. Necessary documents were

M/S PERSISTENT SYSTEMS LIMITED,PUNE vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, PUNE

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.692/Pun/2022 िनधा"रणवष" / Assessment Year : 2018-19 M/S.Persistent Systems Assessment Unit, Income Limited, V Tax Department. “Bhageerath” 402, Senapati S Bapat Road, Pune – 411016. Pan: Aabcp 1209 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Dhanesh Bafna& Shriaditya Vaidya– Ar’S Revenue By Shri Suhas Kulkarni - Irs Addl Commissioner Of Income Tax Date Of Hearing 26/09/2023 Date Of Pronouncement 02/11/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Assessment Order, Dated 20.07.2022 Under Section 143(3) R.W.S. 144C(13) Read With Section 144B Of The Income Tax Act, 1961 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal: “Ground 1: Order Is Invalid / Non Est  On The Facts & In The Circumstances Of The Case & In Law, The Assessment Unit (‘Au’) Has Erred In Passing The Draft Assessment M/S.Persistent Systems Limited [A]

Depreciation and B Amortisation – 537,805,260 2,781,271 138,280 3,820,041 30,431,612 37,171,204 1,607,101 499,026,955 2.6A reworked B.2 Sub total Indirect 5,185,975,966 11,073,027 550,532 15,208,666 121,156,878 147,989,103 12,437,115 5,052,549,778 expenditure