GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

234B The Learned Commissioner (Appeals) has not considered our submissions regarding calculation of estimated income, non-issue of the demand notice from the department, the cases etc. for deleting the interest or wrong calculation of the interest. 3. The asssessee craves leave to amend, alter or delete any of the above grounds of appeal.” 4. The grounds of appeal raised

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

234B The Learned Commissioner (Appeals) has not considered our submissions regarding calculation of estimated income, non-issue of the demand notice from the department, the cases etc. for deleting the interest or wrong calculation of the interest. 3. The asssessee craves leave to amend, alter or delete any of the above grounds of appeal.” 4. The grounds of appeal raised

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

234B The Learned Commissioner (Appeals) has not considered our submissions regarding calculation of estimated income, non-issue of the demand notice from the department, the cases etc. for deleting the interest or wrong calculation of the interest. 3. The asssessee craves leave to amend, alter or delete any of the above grounds of appeal.” 4. The grounds of appeal raised

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

234B The Learned Commissioner (Appeals) has not considered our submissions regarding calculation of estimated income, non-issue of the demand notice from the department, the cases etc. for deleting the interest or wrong calculation of the interest. 3. The asssessee craves leave to amend, alter or delete any of the above grounds of appeal.” 4. The grounds of appeal raised

RAVINDRANTH J. MISHRA,VAPI vs. INCOME TAX OFFICER, WARD -7, VAPI

In the result, the appeal of the assessee is partly allowed

234B ought to be corrected as return u/s 148 was not filed because of unawareness. 2 Ravindranath J. Mishra v) That the demand be stayed till the disposal of order by your honours. vi) Any other relief your honours may deem fit. 6. The appellant craves leave to add, amend, alter or delete any of the above grounds of appeal

M/S. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,,BHARUCH vs. THE CIT-I, BARODA

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

TDS Rs.38,48,436/-/-) payable on the loan received from Reliance Industries Limited. (RXL) was capatilized and was added to loan amount. Since the amount of interest was not actually paid and the loan amount to that extent increased, the interest amount so claimed u/s 36(l)(iii) was required to be disallowed. Not doing this resulted into underassessment

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,, BHARUCH

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

TDS Rs.38,48,436/-/-) payable on the loan received from Reliance Industries Limited. (RXL) was capatilized and was added to loan amount. Since the amount of interest was not actually paid and the loan amount to that extent increased, the interest amount so claimed u/s 36(l)(iii) was required to be disallowed. Not doing this resulted into underassessment

GREENLINE ECOFAB PVT. LTD.,SURAT vs. ACIT, CIRCLE 1(1)(2), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1373/Srt/2024 Assessment Year: (2012-13) (Physical Hearing) Greenline Ecofab Pvt. Ltd. Assistant Commissioner Of बनाम/ 406, Jeevan Deep, Opp. Sub- Income-Tax, Circle- 1(1)(2), Vs. Jail, Ring Road, Surat-395 002 Surat, 1St Floor, Aaykar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaecg 2881 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

234B of the Act in respect above wrong, unjustified and unpredictable addition. (7) Appellant craves leave to add, alter, delete or modify any ground of appeal." ITA No.1373/SRT/2024/ AY 12-13 Greenline Ecofab Pvt. Ltd. 3. Brief facts of the case are that in the instant case, the assessee-company filed its return of income on 20.10.2012 declaring total income

SUNIL KUMAR MEHTA,DARIAPUR vs. I.T.O. WARD 2(2)(1), SURAT

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकरअपीलसं./Ita No.265/Srt/2025 Assessment Year: 2016-17 (Hybrid Hearing) Shri Sunik Kumar Mehta बनाम/ Ito, A – 24, Asthvinayak Complex, Vs. Ward- 2(2)(1), Dariapur, Ahmedabad - 380004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Allpm1108P (Appellant) (Respondent) Appellant By Shri Chirag Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 11/08/2025 Date Of Pronouncement 07/11/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 28.01.2025 by the Commissioner of Income-tax (Appeals), NFAC, Delhi [in short, “CIT(A)”] for assessment year (AY) 2016-17. 2. The grounds of appeal raised by the assessee are as under: “1. The assessment order passed u/s.147 r.w.s 144 of Income

NARESHBHAI VIJAYBHAI GAMIT,TAPI vs. INCOME TAX OFFICER, WARD - 1, BARDOLI

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Nareshbhai Vijaybhai Gamit, I.T.O., Shop No. 37, Riddhi Siddhi Palace, Ward-1, Vs. Old Bus Stand, Vyara, Bardoli. District- Tapi-394650. Pan No. Bqbpg 4350 D Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 26/07/2022 for the Assessment Year (AY) 2017-18. The assessee has raised following grounds of appeal