ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI vs. M/S VAPI GREEN ENVIRO LTD., , VAPI

In the result, appeal of the assessee is set aside and disposed of for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.152 & 153/Srt/2023 "नधा"रण वष"/Ays: (2017-18 & 2018-19) (Physical Hearing) The Acit, Vapi Circle, Vs. M/S. Vapi Green Enviro Ltd., 135, 1St Floor, Via House, Gidc, Vapi. Char Rasta, Vapi – 396195. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacv8289P Appellant By Shri Ashok B. Koli, Cit(Dr) Respondent By Shri Aarti Shah, Ar 19/05/2023 Date Of Hearing Date Of Pronouncement 31/05/2023

TDS and penalty charges by holding that late payment of TDS and penalty charges were not claimed as deduction. Aggrieved

ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI vs. M/S VAPI GREEN ENVIRO LTD., , VAPI

In the result, appeal of the assessee is set aside and disposed of for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.152 & 153/Srt/2023 "नधा"रण वष"/Ays: (2017-18 & 2018-19) (Physical Hearing) The Acit, Vapi Circle, Vs. M/S. Vapi Green Enviro Ltd., 135, 1St Floor, Via House, Gidc, Vapi. Char Rasta, Vapi – 396195. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacv8289P Appellant By Shri Ashok B. Koli, Cit(Dr) Respondent By Shri Aarti Shah, Ar 19/05/2023 Date Of Hearing Date Of Pronouncement 31/05/2023

TDS and penalty charges by holding that late payment of TDS and penalty charges were not claimed as deduction. Aggrieved

TRIVIDH CORPORATION,SURAT vs. PR. CIT-2, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.86/Srt/2020 ("नधा"रणवष" / Assessment Years: (2015-16) (Virtual Court Hearing) Trividh Corporation, Vs. The Pcit, Surat. Tp No.25, Fp No.103, Aashtha Medicare & Residency, Abrama Road, Mota Varachha, Surat-395005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahft0894N (Assessee) (Respondent) Assessee By : Shri Rajesh Upadhyay, Ar Revenue By : Shri S. T. Bidari, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 13/05/2021 घोषणाक"तार"ख/Date Of Pronouncement : 24/05/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Assessee, Pertaining To The Assessment Year (Ay) 2015-16, Is Directed Against The Order Passed By The Learned Principal Commissioner Of Income Tax, Surat [In Short “The Ld. Pcit”], Under Section 263 Of The Income Tax Act, 1961, [Hereinafter Referred To As The “Act”]. Grievances Raised By The Assessee Are As Follows: “1. Ld. Principal Cit Has Erred In Law & On Facts To Invoke Provisions Of Section 263 Of The Act & Finally ‘Set-Aside’ Ao’S Assessment Completed U/S 143(3) Of The Act & Also Direct The Ao To Frame The Assessment ‘Denovo’.” 2. The Relevant Material Facts, As Culled Out From The Material On Record, Are As Follows. The Assessee Before Us Is A Firm. It Has Filed Its Return Of Income For Assessment Year 2015-16 On 13.10.2015 Declaring Total Income At Rs. 4,42,80,220/-. The Assessee`S Case Was Selected For Scrutiny & Statutory Notice U/S 143(2) Of The Act Was Issued To The Assessee. The Assessee Is Engaged In The Business Of Construction & Project Development Activities. The Id Assessing Assessment Years.2015-16 Trividh Corporation Officer (Herein After Referred To ‘Ao’) Finalized The Assessment U/S 143(3) Of The Income Tax Act, On 11.12.2017, Accepting The Returned Income Of The Assessee.

penalty 1,500 TDS penalty 3,000 TDS interest 1,185 Interest paid to Partners 37,80,279 Sub- total

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1 , BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

penalty in the appeal effect order by not considering the TDS credit, resulting in excess penalty. 5. On the facts

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1, BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

penalty in the appeal effect order by not considering the TDS credit, resulting in excess penalty. 5. On the facts

RAHUL COAL INDIA PRIVATE LIMITED ,SURAT vs. ITO TDS-2, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1220/Srt/2024 Assessment Year: (2013-14) (Physical Hearing) Rahul Coal India Pvt. Ltd. Vs. The Addl. Cit (Tds), 429-432 Golden Point, Ring Road, Surat, Nr. Bsnl Office, Surat-395 002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcr1044D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/02/2025 Date Of Pronouncement 29/04/2025

TDS on 11.02.2019 to initiate penalty u/s 271C(1)(a) of the Act. Resultantly, the Addl. CIT, TDS issued notices

D V PROPERTIES PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal filed by the assessee is partly allowed to the extent indicated above

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.121/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) D. V. Properties Pvt. Ltd., Vs. The Pcit - 1, 748-749, Golden Plaza Market, Surat. Ring Road, Surat – 395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8392B (Appellant) (Respondent) Ms Chaitali Shah, Ca Appellant By Shri Ashok B. Koli, Cit(Dr) Respondent By Date Of Hearing 19/07/2023 Date Of Pronouncement 29/08/2023

TDS late is not like a penalty and it does not amount to payment for breach of law or illegal

RAJ KISHORE PRASAD,AHMEDABAD vs. INCOME TAX OFFICER, WARD - 3, VALSAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.146/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Raj Kishore Prasad, Vs. The Ito, 201, 2Nd Floor, Devashish Complex, Ward-3, Nr. Regenta Central Antarim Hotel, Valsad Off Cg Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp0535A (Assessee) (Respondent)

penalty levied on the State Bank of India under section 271C, for failure to deduct tax at source (TDS), has been

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LIMITED, SURAT

In the result, this appeal of the Revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) D.C.I.T. M/S J.K. Paper Ltd. Circle-1(1)(2), P.O. Central Pulp Mill, Vs. Surat. Fort Songadh, Surat. Pan : Aaact 6305 N Appellant Respondednt

penalty imposed on addition of Rs. 12,00,000/- made by the AO on account of U/s 40a(ia) of the IT Act without appreciating the fact that the assessee has furnished inaccurate particular of income by not deducting TDS

MAHENDRA BROTHERS EXPORTS PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, TDS,, VALSAD

The appeals of the assessee are dismissed as withdrawn

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

TDS as well as penalty levied under section 271CA. The assessee through application requested for withdrawal of these appeals. 3. The ld. Senior

M/S MAHENDRA BROTHERS EXPORTS PVT. LTD.,SURAT vs. THE JCIT(TDS), , SURAT

The appeals of the assessee are dismissed as withdrawn

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

TDS as well as penalty levied under section 271CA. The assessee through application requested for withdrawal of these appeals. 3. The ld. Senior

M/S MAHENDRA BROTHERS EXPORTS PVT. LTD.,SURAT vs. THE JCIT (TDS), SURAT

The appeals of the assessee are dismissed as withdrawn

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

TDS as well as penalty levied under section 271CA. The assessee through application requested for withdrawal of these appeals. 3. The ld. Senior

M/S MAHENDRA BROTHERS EXPORTS PVT. LTD.,SURAT vs. THE JCIT(TDS), , SURAT

The appeals of the assessee are dismissed as withdrawn

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

TDS as well as penalty levied under section 271CA. The assessee through application requested for withdrawal of these appeals. 3. The ld. Senior

MAHENDRA BROTHERS EXPORTS PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, TDS,, VALSAD

The appeals of the assessee are dismissed as withdrawn

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

TDS as well as penalty levied under section 271CA. The assessee through application requested for withdrawal of these appeals. 3. The ld. Senior

JAYANTIBHAI P.PATEL,ANKALESHWAR vs. ACIT, BHARUCH CIRCLE-2,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing In Virtual Court)

penalty on Rs.584500/- being the business development expenditure added by A.O. on account of Unexplained R & D expenses and on account of Non deduction of TDS

BROACH TEXTILE MILLS LTD.,,BHARUCH vs. THE DY.CIT., BHARUCH CIRCLE,, BHARUCH

In the result, the appeal of the assessee stands allowed

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.152/Ahd/2014: िनधा"रण वष"/Assessment Year: 2002-03 M S Broach Textile Mills Ltd. , V. Deputy Commissioner Of Income- 16 Ankur Tower B/H Central Bank , M Tax, Circle - Bharuch G Road Bharuch Pan: Aaacb 6244 J अपीलाथ" Appellant ""यथ"/Respondent

TDs was made on this payment. Therefore, the assessee is liable to penalty. Accordingly, the AO imposed penalty of Rs. 3,64,530 under

SHILPRAJ DEVELOPERS PVT.LTD.,,SURAT vs. THE INCOME TAX OFFICER, TDS- 2,, SURAT

In the result, appeal of assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.3160/Ahd/2014 & 2054/Ahd/2016 "नधा"रण वष"/Assessment Year: 2008-09 Shilpraj Developers Pvt. Ltd., Vs. 1) The Ito/Tds-2, 12, Suryakiran Apt., Ghod-Dod Surat. Road, Surat – 395007. Jcit/T.D.S. [Pan: Aadcs 3045 H] Range/Surat. अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Ashwin Parekh – Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 03.03.2021 उ"घोषणा क" तार"ख/Pronouncement On: 03.03.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. These Two Appeals By The Assessee Are Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-4 & 3, Surat For Assessment Year (Ay) 2008-09. In Ita No.316/Ahd/2014, The Assessee Has Challenged The Validity Of Order Under Section 201(1) R.W.S 201(1A) Passed By Ito- Tds. & In Ita No.2054/Ahd/2016, The Assessee Has Challenged The Validity Of Penalty Levied Under Section 271C Of The Act. As Both The Appeals Are Arising Of The Order Passed By Ito-Tds Under Section 201(1)/201(1A) & Are Inter- Connected With Each Other, Therefore, With The Consent Of The Shilpraj Developers Pvt. Ltd., Vs. Ito/Tds-2/Srt /

TDS. And in ITA No.2054/AHD/2016, the assessee has challenged the validity of penalty levied under section 271C of the Act. As both

SHILPRAJ DEVELOPERS PVT. LTD.,,SURAT vs. THE JCIT, T.D.S. RANGE,, SURAT

In the result, appeal of assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.3160/Ahd/2014 & 2054/Ahd/2016 "नधा"रण वष"/Assessment Year: 2008-09 Shilpraj Developers Pvt. Ltd., Vs. 1) The Ito/Tds-2, 12, Suryakiran Apt., Ghod-Dod Surat. Road, Surat – 395007. Jcit/T.D.S. [Pan: Aadcs 3045 H] Range/Surat. अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Ashwin Parekh – Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 03.03.2021 उ"घोषणा क" तार"ख/Pronouncement On: 03.03.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. These Two Appeals By The Assessee Are Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-4 & 3, Surat For Assessment Year (Ay) 2008-09. In Ita No.316/Ahd/2014, The Assessee Has Challenged The Validity Of Order Under Section 201(1) R.W.S 201(1A) Passed By Ito- Tds. & In Ita No.2054/Ahd/2016, The Assessee Has Challenged The Validity Of Penalty Levied Under Section 271C Of The Act. As Both The Appeals Are Arising Of The Order Passed By Ito-Tds Under Section 201(1)/201(1A) & Are Inter- Connected With Each Other, Therefore, With The Consent Of The Shilpraj Developers Pvt. Ltd., Vs. Ito/Tds-2/Srt /

TDS. And in ITA No.2054/AHD/2016, the assessee has challenged the validity of penalty levied under section 271C of the Act. As both