ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, 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

9,83,31,638/- (W.D.V. as at 30/03/2010).The assessee is manufacturing many parts of Tata Vehicles, there list, was submitted before the assessing officer on 16/12/2015. The assessee is manufacturing 235F REVGEAR SHIFTER SLEEVE and 236F SHIFTER SLLEVE (3RS/4 TH SPEED), which is manufactured at Rudrapur as well as Rajkot and supplying to Tata Motors Limited. Further all other

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2(1), RAJKOT, RAJKOT

9,83,31,638/- (W.D.V. as at 30/03/2010).The assessee is manufacturing\nmany parts of Tata Vehicles, there list, was submitted before the assessing\nofficer on 16/12/2015. The assessee is manufacturing 235F REVGEAR\nSHIFTER SLEEVE and 236F SHIFTER SLLEVE (3RS/4 TH SPEED), which\nis manufactured at Rudrapur as well as Rajkot and supplying to Tata Motors\nLimited. Further all other

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ADDI. CIT, RANGE-2, RAJKOT, RAJKOT

9,83,31,638/- (W.D.V. as at 30/03/2010).The assessee is manufacturing\nmany parts of Tata Vehicles, there list, was submitted before the assessing\nofficer on 16/12/2015. The assessee is manufacturing 235F REVGEAR\nSHIFTER SLEEVE and 236F SHIFTER SLLEVE (3RS/4 TH SPEED), which\nis manufactured at Rudrapur as well as Rajkot and supplying to Tata Motors\nLimited. Further all other

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

9,83,31,638/- (W.D.V. as at 30/03/2010).The assessee is manufacturing\nmany parts of Tata Vehicles, there list, was submitted before the assessing\nofficer on 16/12/2015. The assessee is manufacturing 235F REVGEAR\nSHIFTER SLEEVE and 236F SHIFTER SLLEVE (3RS/4 TH SPEED), which\nis manufactured at Rudrapur as well as Rajkot and supplying to Tata Motors\nLimited. Further all other

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

9,83,31,638/- (W.D.V. as at 30/03/2010).The assessee is manufacturing\nmany parts of Tata Vehicles, there list, was submitted before the assessing\nofficer on 16/12/2015. The assessee is manufacturing 235F REVGEAR\nSHIFTER SLEEVE and 236F SHIFTER SLLEVE (3RS/4 TH SPEED), which\nis manufactured at Rudrapur as well as Rajkot and supplying to Tata Motors\nLimited. Further all other

ASSISTANT COMMISSINER OF IINCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

9,83,31,638/- (W.D.V. as at 30/03/2010).The assessee is manufacturing\nmany parts of Tata Vehicles, there list, was submitted before the assessing\nofficer on 16/12/2015. The assessee is manufacturing 235F REVGEAR\nSHIFTER SLEEVE and 236F SHIFTER SLLEVE (3RS/4 TH SPEED), which\nis manufactured at Rudrapur as well as Rajkot and supplying to Tata Motors\nLimited. Further all other

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

9,83,31,638/- (W.D.V. as at 30/03/2010).The assessee is manufacturing\nmany parts of Tata Vehicles, there list, was submitted before the assessing\nofficer on 16/12/2015. The assessee is manufacturing 235F REVGEAR\nSHIFTER SLEEVE and 236F SHIFTER SLLEVE (3RS/4 TH SPEED), which\nis manufactured at Rudrapur as well as Rajkot and supplying to Tata Motors\nLimited. Further all other

ALPHA HI-TECH FUEL LTD.,,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, SNR CIRCLE,, SURENDRANAGAR

In the result the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकरअपीलसं./I.T.A. No.68/Rjt/2009 (धििाधरणणवध/ Assessment Year 2005-06) Alpha Hi-Tech Fuel Limited, बिाम/ D.C.I.T, Station Road, Surendranagar Vs. Lakhtar, Dist. Surendranagar, Gujarat-382775 स्ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaca4258P (अपीला््/Appellant) (प्य््/ Respondent) अपीला््थरसे/ Appellant By : Shri Kalpesh Doshi, A.R Shri B.D Gupta, Sr. D.R. प्य््करथरसे/Respondent By: सुिणाईकरतारीख/ Date Of Hearing 08/06/2023 घोवणाकरतारीख/Date Of Pronouncement 05/09/2023 आदेश/ O R D E R Per Waseem Ahmed:

9. The learned AR before us filed a paper book running from pages 1 to 36 and the learned AR also filed written submissions dated 4-2-2023/ 27-2-2023 along with synopsis of arguments at the time of hearing. Among other contentions, the learned AR submitted that the assessee has claimed deduction under section

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

disallowances made in the previous assessment year 2014-15, and the Ld. CIT(A) has approved the action of AO on the ground that the assesse was not the owner of land and the land was given on lease by the state government. The assessee submitted Copy of Profit & Loss Account which is part of Audit Report in Form

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

disallowances made in the previous assessment year 2014-15, and the Ld. CIT(A) has approved the action of AO on the ground that the assesse was not the owner of land and the land was given on lease by the state government. The assessee submitted Copy of Profit & Loss Account which is part of Audit Report in Form