SHRI PRAKASHBHAI HARIBHAI AHIR,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3), SURAT

In the result, the grounds of appeal No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) Shri Prakashbhai Haribhai Ahir, I.T.O., 23, Ashish Society, B/H Navyug Ward-1, (3)(8), Vs. College, Rander Road, Surat. Surat-395009. Pan No. Abfpa 9237 R Appellant/ Assessee Respondent/ Revenue

depreciation of cars/vehicles. The ld. Senior departmental representative (Sr. DR) for the revenue has raised no objection if the ld. AR does not wish to press ground No. 3, therefore, considering the submission of assessee, ground No. 3 of the assessee is dismissed as not pressed. 3. Brief facts of the case qua ground No. 1 and 2 are that

THE DCIT, CIRCLE-1,, BHARUCH vs. M/S. GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD.,, BHARUCH

In the result, this ground of appeal is also dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.431/Srt/2018 (Ay 2007-08) & (Hearing In Virtual Court) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank Of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 Pan : Aaacg 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./Ita No.432/Srt/2018 & ""या"ेप/C.O. No.12/Srt/2021 [A/O Ita No.432/Srt/2018] (Ay 2012-13) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Fertilizers & Chemicals Ltd. Vs Bharuch, Above Bank Of P.O. Narmada Nagar, Dist. Baroda, Station Road, Bharuch-392015 Pan : Aaacg 8372 Q Bharuch-320001 अपीलाथ"/Appellant ""यथ" /Respondent/Co- Objector

section 40(a)(ia) of the IT Act considering discount given to the dealers is not in the nature of commission liable for deduction of tax at sources u/s 194H of the IT Act. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT (Appeals) erred by deleting the disallowance of Rs.4

THE DCIT, CIRCLE-1,, BHARUCH vs. M/S. GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD.,, BHARUCH

In the result, this ground of appeal is also dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.431/Srt/2018 (Ay 2007-08) & (Hearing In Virtual Court) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank Of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 Pan : Aaacg 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./Ita No.432/Srt/2018 & ""या"ेप/C.O. No.12/Srt/2021 [A/O Ita No.432/Srt/2018] (Ay 2012-13) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Fertilizers & Chemicals Ltd. Vs Bharuch, Above Bank Of P.O. Narmada Nagar, Dist. Baroda, Station Road, Bharuch-392015 Pan : Aaacg 8372 Q Bharuch-320001 अपीलाथ"/Appellant ""यथ" /Respondent/Co- Objector

section 40(a)(ia) of the IT Act considering discount given to the dealers is not in the nature of commission liable for deduction of tax at sources u/s 194H of the IT Act. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT (Appeals) erred by deleting the disallowance of Rs.4

SHREE LAXMINARAYAN SYNTHETICS,SURAT vs. DCIT, CIRCLE- 2(1)(1), SURAT, SURAT

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

section 143(1) as debatable issues are outside the purview of such adjustment. ITA.147,234,150,160,201,202,224,225,226&236/SRT/2021 Assessment Years: 2018-19 & 2019-20 Zenith and Ors.  It is relevant to mention here that the decision of Gujarat High Court cited supra has not become final as the matter is pending before Honourable Supreme Court

TIRUPATI PRINTS,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

section 143(1) as debatable issues are outside the purview of such adjustment. ITA.147,234,150,160,201,202,224,225,226&236/SRT/2021 Assessment Years: 2018-19 & 2019-20 Zenith and Ors.  It is relevant to mention here that the decision of Gujarat High Court cited supra has not become final as the matter is pending before Honourable Supreme Court

REKHA R. SHUKLA,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CPC, BANGLURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

section 143(1) as debatable issues are outside the purview of such adjustment. ITA.147,234,150,160,201,202,224,225,226&236/SRT/2021 Assessment Years: 2018-19 & 2019-20 Zenith and Ors.  It is relevant to mention here that the decision of Gujarat High Court cited supra has not become final as the matter is pending before Honourable Supreme Court

REKHA R SHUKLA,NANI DAMAN vs. DCIT,CPC,BANGLURU, BANGAALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

section 143(1) as debatable issues are outside the purview of such adjustment. ITA.147,234,150,160,201,202,224,225,226&236/SRT/2021 Assessment Years: 2018-19 & 2019-20 Zenith and Ors.  It is relevant to mention here that the decision of Gujarat High Court cited supra has not become final as the matter is pending before Honourable Supreme Court

RIDDHI SIDDHI PRINTS PVT LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGULURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

section 143(1) as debatable issues are outside the purview of such adjustment. ITA.147,234,150,160,201,202,224,225,226&236/SRT/2021 Assessment Years: 2018-19 & 2019-20 Zenith and Ors.  It is relevant to mention here that the decision of Gujarat High Court cited supra has not become final as the matter is pending before Honourable Supreme Court

CHINCO TEXTILES,SURAT vs. ASSTT. DIRETOR OF INCOME TAX , CENTRAL PROCESSING CENTRE(CPC), BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

section 143(1) as debatable issues are outside the purview of such adjustment. ITA.147,234,150,160,201,202,224,225,226&236/SRT/2021 Assessment Years: 2018-19 & 2019-20 Zenith and Ors.  It is relevant to mention here that the decision of Gujarat High Court cited supra has not become final as the matter is pending before Honourable Supreme Court

TIRUPATI PRINTS,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

section 143(1) as debatable issues are outside the purview of such adjustment. ITA.147,234,150,160,201,202,224,225,226&236/SRT/2021 Assessment Years: 2018-19 & 2019-20 Zenith and Ors.  It is relevant to mention here that the decision of Gujarat High Court cited supra has not become final as the matter is pending before Honourable Supreme Court

U. P. SINGH AND CO.,SURAT vs. CIT(A), NFAC, DELHI

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

section 143(1) as debatable issues are outside the purview of such adjustment. ITA.147,234,150,160,201,202,224,225,226&236/SRT/2021 Assessment Years: 2018-19 & 2019-20 Zenith and Ors.  It is relevant to mention here that the decision of Gujarat High Court cited supra has not become final as the matter is pending before Honourable Supreme Court

ZENITEX,SURAT vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

section 143(1) as debatable issues are outside the purview of such adjustment. ITA.147,234,150,160,201,202,224,225,226&236/SRT/2021 Assessment Years: 2018-19 & 2019-20 Zenith and Ors.  It is relevant to mention here that the decision of Gujarat High Court cited supra has not become final as the matter is pending before Honourable Supreme Court

LAXMINARAYAN SYNTHETICS,SURAT vs. DCIT, CIRCLE- 2(1)(1), SURAT, SURAT

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

section 143(1) as debatable issues are outside the purview of such adjustment. ITA.147,234,150,160,201,202,224,225,226&236/SRT/2021 Assessment Years: 2018-19 & 2019-20 Zenith and Ors.  It is relevant to mention here that the decision of Gujarat High Court cited supra has not become final as the matter is pending before Honourable Supreme Court

KALUBHAI DULABHAI GOLAVIYA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, , SURAT

In the result, ground raised by the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A No.15 & Ita No.619/Srt/2018 (िनधा"रणवष" / Assessment Years: (2011-12 &2014-15) (Virtual Court Hearing) Shri Kalubhai Dulabhai Golaviya Deputy Commissioner Of Income-Tax, B/1-2, Jalaram Society, B/H. Central Circle-2, Aaykar Bhavan, Vs. Gurunagar Society, Varachha Majura Gate, Surat-395001 Road, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 5116 A (अपीलाथ" /Appellant) (""थ" /Respondent)

depreciable asset used for the purpose of business. Therefore, to say that the gain on sale of business asset is taxable under the head "business income" is contrary to provisions of section 50 and if accepted, it would render section 50 nugatory. h. The AO's contention that there is no connection between asset becoming sterile and capital gain. This

BHAVNA ENTERPRISE,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(3), SURAT

In the result, appeal of the assessee is dismissed

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.487/Srt/2023 Assessment Year: (2018-19) (Virtual Hearing) Bhavna Enterprise, Vs. The Adit, 30, Ambika Nagar Society, Cpc, Bengaluru Hazira Road, Ichchhapore, Jurisdictional Assessing Officer: Surat - 394510 The Ito, Ward-2(3)(6), Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagfb5274K (Appellant) (Respondent)

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable