BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2, RAJKOT, RAJKOT

In the result, summarised and concise ground No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

ii). The ld. CIT(A) erred in not directing the assessing officer to allow the claim of deduction under section 80- IC of the Act for and amount of Rs.59,241/-, after sustaining the disallowance of said amount made by the assessing officer on account of late payment of PF and ESI. The assessing officer may be directed to allow

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

801A(4) in respect of following infrastructure projects undertaken by the appellant: Sr. No. of Name of the project project referred by CIT (Appeals) 1 Repairing of road 2 EE/B1/32/04-05 Repairing of road 3 EE/B1/33/04-05 Repairing of road I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 3 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

801A(4) in respect of following infrastructure projects undertaken by the appellant: Sr. No. of Name of the project project referred by CIT (Appeals) 1 Repairing of road 2 EE/B1/32/04-05 Repairing of road 3 EE/B1/33/04-05 Repairing of road I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 3 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

801A(4) in respect of following infrastructure projects undertaken by the appellant: Sr. No. of Name of the project project referred by CIT (Appeals) 1 Repairing of road 2 EE/B1/32/04-05 Repairing of road 3 EE/B1/33/04-05 Repairing of road I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 3 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

801A(4) in respect of following infrastructure projects undertaken by the appellant: Sr. No. of Name of the project project referred by CIT (Appeals) 1 Repairing of road 2 EE/B1/32/04-05 Repairing of road 3 EE/B1/33/04-05 Repairing of road I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 3 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT

THE ITO, WARD-2 (1) (4),, RAJKOT vs. PATEL HIGHWAY MANAGEMENT PVT. LTD.,, RAJKOT

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 383/Rjt/2017 िनधा"रण वष"/Asstt. Years: 2013-2014 Patel Highway Management Pvt. Ltd., I.T.O., 2Nd Floor, Patcon House, Vs. Ward-2(1)4, Kalwad Road, Rajkot. Kotecha Chowk, Rajkot.

disallowance u/s.80IA(4) of the Act by observing as follows: The finding of the AO, while denying the claim of deduction, was focused - • That the letter of award has been allotted to the consortium of M/s. Patel Infrastructure Pvt. Ltd. and M/s. Katira Construction Ltd on the basis of the evaluation of the financial and technical capacity of both

FRIENDS SALT WORKS AND ALLIED INDUSTRIES,GANDHIDHAM vs. ACIT, CIRCLE-1, GANDHIDHAM, GANDHIDHAM

In the result, the appeal of the assessee is partly allowed, in above terms

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

section 143(3) of the Income Tax Act, 1961 (in short “the Act”), vide order dated 29.12.2019. 2. Grounds of appeal raised by the assessee are as follows (ITA No. 99/Rjt/2023- A.Y. 2015-16) : “1. The learned CIT(A) has erred in law and on facts in confirming the disallowance of Rs. 3,63,690/- being the depreciation claimed

FRIENDS SALT WORKS & ALLIED INDS.,,GANDHIDHAM vs. THE ADDL. COMMISSIONER OF INCOME TAX, RANGE GANDHIDHAM,, GANDHIDHAM

In the result, the appeal of the assessee is partly allowed, in above terms

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

section 143(3) of the Income Tax Act, 1961 (in short “the Act”), vide order dated 29.12.2019. 2. Grounds of appeal raised by the assessee are as follows (ITA No. 99/Rjt/2023- A.Y. 2015-16) : “1. The learned CIT(A) has erred in law and on facts in confirming the disallowance of Rs. 3,63,690/- being the depreciation claimed