ACIT, CIRCLE-2(1)(1), INCOME TAX DEPARTMENT vs. S D MATERIAL HANDLERS PRIVATE LIMITED, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.499/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Assistant Commissioner Of M/S S D Material Handlers Pvt. Ltd. Income-Tax, Circle-2(1)(1), Surat Vs. 405-408, Shivalik Western, L.P. Room No.612, 6Th Floor, Aayakar Savani Road, Adajan Adajan Bhavan, Near Majura Gate, Bo, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccd 3481B (अपीलाथ" /Assessee) (""थ"/Respondent)

section 143(3) rule 5 & Appendix-I. According to Assessing Officer, as per BMV (Bombay Motor Vehicle) Act, as applicable to Gujarat also. Crane owner has two options to pay RTO tax which are: (i) one time lump sum tax @ 12% of cost price (ii) Recuring annual tax @ 200 + Rs.400/- per every 1000 kgs or part thereof exceeding

M/S. SHANGRILA LATEX INDUSTRIES LIMITED,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX - 4, SURAT

In the result, appeal filed by the assessees is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.38/Srt/2017 Assessment Year: (2006-07) (Physical Court Hearing) Shangrila Latex Industries Limited, Vs. The Acit, Circle-4, C/O. B.M. Parekh & Co., 203, 2Nd Surat. Floor, Navjivan Society, Bldg. No. 03, Lamington Road, Mumbai-400008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaics1479E (Appellant) (Respondent) Assessee By Shri Sanjay S. Kapadia, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 01/07/2022 28/09/2022 Date Of Pronouncement

D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2006-07, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-II, Surat [in short “the ld. CIT(A)”] in Appeal No. CAS/II/106/2014-15, dated 15.02.2016, which in turn arises out of an assessment order passed

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

17 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals which is filed on record. The assessee company entered into an agreement with GIDC on 05.12.2006 and started claiming deduction under section 80-IA of the Act from AY 2006-07 onwards being the 4rd year of operations. The learned CIT(A) has held that the project of assessee

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

17 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals which is filed on record. The assessee company entered into an agreement with GIDC on 05.12.2006 and started claiming deduction under section 80-IA of the Act from AY 2006-07 onwards being the 4rd year of operations. The learned CIT(A) has held that the project of assessee

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX., BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

17 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals which is filed on record. The assessee company entered into an agreement with GIDC on 05.12.2006 and started claiming deduction under section 80-IA of the Act from AY 2006-07 onwards being the 4rd year of operations. The learned CIT(A) has held that the project of assessee

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

17 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals which is filed on record. The assessee company entered into an agreement with GIDC on 05.12.2006 and started claiming deduction under section 80-IA of the Act from AY 2006-07 onwards being the 4rd year of operations. The learned CIT(A) has held that the project of assessee

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

17 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals which is filed on record. The assessee company entered into an agreement with GIDC on 05.12.2006 and started claiming deduction under section 80-IA of the Act from AY 2006-07 onwards being the 4rd year of operations. The learned CIT(A) has held that the project of assessee

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

17 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals which is filed on record. The assessee company entered into an agreement with GIDC on 05.12.2006 and started claiming deduction under section 80-IA of the Act from AY 2006-07 onwards being the 4rd year of operations. The learned CIT(A) has held that the project of assessee

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

17 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals which is filed on record. The assessee company entered into an agreement with GIDC on 05.12.2006 and started claiming deduction under section 80-IA of the Act from AY 2006-07 onwards being the 4rd year of operations. The learned CIT(A) has held that the project of assessee

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

17 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals which is filed on record. The assessee company entered into an agreement with GIDC on 05.12.2006 and started claiming deduction under section 80-IA of the Act from AY 2006-07 onwards being the 4rd year of operations. The learned CIT(A) has held that the project of assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. M/S SURAT LIFE CARE PVT. LTD., SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.160/Srt/2023 Assessment Year: (2013-14) (Physical Hearing) The Acit, Vs. M/S. Surat Life Care Pvt. Ltd., Central Circle – 3, Unique Hospital, Opp. Kiran Motor, Surat Nr. Sosyo Circle Lane, Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarcs8396M (Appellant) (Respondent) Appellant By Shri Vinod Kumar, Sr. Dr Shri P. M. Jagasheth, Ca Respondent By 14/12/2023 Date Of Hearing Date Of Pronouncement 21/12/2023

D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the Revenue, pertaining to Assessment Year (AY) 2013-14, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-4, Surat [in short “the ld. CIT(A)”], in Appeal No.CIT(A),Surat-4/10652/2016-17, dated 09.12.2022, which in turn arises

THE SURAT PEOPLES CO OPERATIVE BANK LTD.,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT, SURAT

In the result the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.278/Srt/2023 (Assessment Year: 2018-19) (Physical Hearing) The Surat People’S Co Operative Vs. The Pcit, Bank Ltd., Surat-1 1, Vasundhara Bhavan, Timliawad, Nanpura, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2885P (Appellant) (Respondent)

D E R PER DR. A. L. SAINI, AM: By way of this appeal, the assessee has challenged the correctness of the order dated 23.03.2023, passed by the Learned Principal Commissioner of Income Tax, Surat-1 [in short ‘the Ld. PCIT’], under section 263 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’]. 2. The grounds

M/S. RAJPUTANA STAINLESS LTD.,,PANCHMAHAL vs. THE PRINCIPAL CIT, (CENTRAL), SURAT AT VADODARA,, VADODARA

In the result, the appeal of the assessee is dismissed in above terms

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.114/Srt/2022 (िनधा"रण वष" / Assessment Year: (2017-18) (Virtual Court Hearing) Rajputana Stainless Ltd. Principal Commissioner Of 213, Madhvas, Halol Kalol Road, Income Tax (Central), Surat At Vs. Kalol, Panchmahal-389330 Vadod "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacr 9333 G (Appellant ) (Respondent)

D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: By way of this appeal, the assessee has challenged the correctness of the order passed by the Learned Principal Commissioner of Income Tax (Central), Surat at Vadod (in short “ld. PCIT”), under section 263 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] dated

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

D E R PER SANDEEP GOSAIN, JM: 1. In the instant case, assessee comprise two cross objections and one appeal and the Revenue filed one cross objection are directed against the separate orders of ld.Commissioner Income Tax-I, Baroda dated 18.03.2014, ld.Commissioner Income Tax(Appeals)-I, Baroda dated 01.08.2014 and ld.Commissioner Income Tax(Appeals)-I, Vadodara dated

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

D E R PER SANDEEP GOSAIN, JM: 1. In the instant case, assessee comprise two cross objections and one appeal and the Revenue filed one cross objection are directed against the separate orders of ld.Commissioner Income Tax-I, Baroda dated 18.03.2014, ld.Commissioner Income Tax(Appeals)-I, Baroda dated 01.08.2014 and ld.Commissioner Income Tax(Appeals)-I, Vadodara dated

S J P CONSTRUCTIONS PRIVATE LIMITED,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), SURAT

In the result, ground No. 1 to 3 of the appeal are allowed for statistical purpose

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.430/Srt/2023 (Ay 2015-16) (Hearing In Physical Court) S J P Constructions Pvt. Ltd. Deputy Commissioner Of E-3300, Radhakrishna Textile Income Tax, Circle-2(1)(2) Vs Market, Ring Road, Surat- Surat, Aaykar Bhavan, 395002 Income Tax Colony, Pan No. Aajcs 4313 C Athwa, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

D] General:-  The appellant reserve rights to add alter or delete any portion of this appeal before its conclusion.  This appeal is in time and may allowed in full.  A detailed paper book will be filed at the time of hearing.” 2. Brief facts of the case are that assessee is a company, engaged in the business of purchase, sales

CHANDULAL A.SHAH(HUF),SURAT vs. THE ITO, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee, Ind for A

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं././././I.T.A Nos.83 & 84/Srt/2017 िनधा"रणवष"/Assessment Years: 2000-01 & 2004-05 1.Chandulal Amrutlal Shah (Huf), V. Income Tax Officer, Bunglow No.74, Saifee Society, Ward-3(3)(1), Surat. L.H. Road, Surat-395 006. [Pan: Aaahc 8116 R] 2.Chandulal Amrutlal Shah, V. Income Tax Officer, Bunglow No.74, Saifee Society, Ward-3(3)(1), Surat. L.H. Road, Surat-395 006. [Pan: Adaps 5844 F] अपीलाथ" / Appellant ""थ"/Respondent

D E R PER O.P.MEENA, AM: 1. These two appeals filed by the Assessee in HUF and Individual capacity are directed against the common order of Commissioner of Income-Tax (Appeals)-3, Surat [in short “the CIT(A)”] dated 09-06-2017 & 13-07-2017, for the assessment years 2000-01 & assessment year 2004- 05 respectively. I.T.A.No. 83/SRT/2017/A.Y

SIDDHI VINAYAK KNOTS & PRINTS PRIVATE LIMITED,SURAT vs. PR. CIT-2, SURAT, SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.58/Srt/2022 "नधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs. The Pcit-2, A-26, Central Park, Gidc, Pandesara Surat. S.O., Pandesara, Surat-394221. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamcs4421L

d) of Explanation 2 to section 263 cannot be applied as assessing officer has taken the view on the basis of the judgment of the supreme court in case of Rajasthan State Beverages Corporation Ltd. cited supra and Alom Extrusions Ltd cited supra. 10. As per the clause (b) of Explanation 1 to section 263 “"record" shall include and shall

THE ASSTT. CIT., CIRCLE - 2(2),, SURAT vs. THE SURAT DISTRICT CO. OPERATIVE BANK LTD.,, SURAT

In the result, appeal of assessee for A

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

5. We have considered the rival submissions of both the parties and perused the material available on record. From perusal of record, we find that combination of this Bench in assessee’s own case for the A.Y. 2010-11 in ITA No. 16/Ahd/2017 vide order dated 3 The Surat Dist. Co-Op Bank Ltd. Vs DCIT & 2 Ors 17/05/2022