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

234D by stating that it is consequential in nature. The appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 3. Brief facts of the case

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

234D by stating that it is consequential in nature. The appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 3. Brief facts of the case

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

234D by stating that it is consequential in nature. The appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 3. Brief facts of the case

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

234D by stating that it is consequential in nature. The appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 3. Brief facts of the case

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

234D by stating that it is consequential in nature. The appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 3. Brief facts of the case

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

234D by stating that it is consequential in nature. The appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 3. Brief facts of the case

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

234D by stating that it is consequential in nature. The appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” (A.Y s 06-07 & 07-08) Bharuch Enviro Infrastructure Ltd. & Enviro Technology Ltd. 22. Brief facts

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

234D by stating that it is consequential in nature. The appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” (A.Y s 06-07 & 07-08) Bharuch Enviro Infrastructure Ltd. & Enviro Technology Ltd. 22. Brief facts

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

234D by stating that it is consequential in nature. The appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” (A.Y s 06-07 & 07-08) Bharuch Enviro Infrastructure Ltd. & Enviro Technology Ltd. 22. Brief facts

GUJARAT NARMADA VALLEY FERTILIZERS AND CHEMICALS LTD.,BHARUCH vs. DEPUTY COMMISSINER OF INCOME TAX , CIRCLE 2(1)(1), VADODARA

In the result, ground no.3 raised by the assessee is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.13/Srt/2023 "नधा"रण वष"/Assessment Year: (2008-09) (Virtual Hearing) Gujarat Narmada Valley Deputy Commissioner If Income- Fertilizers & Chemicals Limited, Tax, Circle -2(1)(1), Room No. 403, 4Th Floor, Aaykar Bhavan, P.O. Narmadanagar, Bharuch- – Vs. 392015. Race Course Circle, Vadodara- 390 007 (""थ" /Respondent) (अपीलाथ" /Appellant) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacg8372Q िनधा"रती की ओर से /Appellant By Shri Yogesh Shah, Ar राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing 11/04/2023 घोषणा की तारीख/Date Of Pronouncement 18/04/2023

section 143(3) r.w.s. 254 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). 2. The grounds of appeal raised by the assessee are as follows: “1. The order passed by the Commissioner of Income tax (Appeals) (“CIT(A)”) is bad in law as the order was passed before the expiry of time granted in notice issued

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

Section 147 (first proviso). It is not a proviso to proviso in other words. Learned Departmental Representative further fails to dispute that the question whether or not a port terminals Jetty / Trestle is to be treated as plant and machinery is no more res integra since this tribunal’s co-ordinate bench decision in Kandla Port Trust case

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

Section 147 (first proviso). It is not a proviso to proviso in other words. Learned Departmental Representative further fails to dispute that the question whether or not a port terminals Jetty / Trestle is to be treated as plant and machinery is no more res integra since this tribunal’s co-ordinate bench decision in Kandla Port Trust case

V.A. ADVISORY SERVICES PVT. LTD.,,SURAT vs. THE ACIT, CIRCLE-4,, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A. No.2434/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2011-12 Va Advisory Services Pvt. Vs. The Assistant Commissioner Of Ltd., Income Tax, Circle-4, Surat. 10Th Floor, Vishwakarma Arcade, Majura Gate, Surat – 395 002. अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee By Ms. Urvashi Shodam – Ar राज"व क" ओर से /Revenue By Shri Dileep Kumar – Sr.Dr 12.10.2018 सुनवाई क" तारीख/ Date Of Hearing: 14.11.2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member: 1. This Appeal Filed By The Revenue Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)-Ii, Surat(In Short “The Cit (A)”) Dated 11.05.2015 Pertaining To Assessment Year 2011-12 Which In Turn Has Arisen From The Order Passed By The Assistant Commissioner Of Income Tax, Circle-4, Surat(In Short

section 32(1)(ii) of the Act and has held by the Hon'ble Supreme Court in the case of CIT vs. Smifs Securities Ltd.,(supra) and further the right purchase of cliental business is a right that could be used as a took to carry on business and the assessee is therefore eligible for depreciation of goodwill u/s.32

SHRI GORDHANBHAI R. ASODARIA,SURAT vs. ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE-3, SURAT

In the result, the ground No

Bench: Shri Pawan Singh(Virtual Hearing) Shri Gordhanbhai R. Asodaria, A.C.I.T., 8, Raghuvir Bunglow, City Light Road, Central Circle-3, Vs. Parle Point, Surat-395007. Surat. Pan No. Abapa 6910 G Appellant/ Assessee Respondent/ Revenue

234D and when no such interest is chargeable. It may be deleted. 4. In law and in the facts and circumstances of the assessee’s case, the ld. CIT(A) has grossly erred in dismissing ground No. 2 of the assessee’s appeal before him challenging initiation of penalty proceedings u/s 271(1)(c) on the ground that

DHAMI BROTHERS,,SURAT vs. THE JT. CIT, RANGE-9,, SURAT

In the result, the appeal filed by the assessee is hereby ordered to be allowed

Bench: Shri Amarjit Singh, Jm & Shri O.P.Meena, Am Dhami Brothers The Jt. Commissioner Of Income-Tax Range-9, Surat 33-34, Jivandhara Society, Opp. Chowpaty, Varachha Road, Surat-395006.. Opp. New Civil Hospital, Majuragate, Surat. Pan/Gir No.Aabfd4987E Appellant) .. Respondent) Assessee By Shri Hiren R. Vepari Revenue By Ms. Anupama Singla (Sr. Dr)

depreciation. IV Miscellaneous 2 A.Y.2010-11 (i) On the facts and circumstances of the case and as per law, the Ld. Commissioner of Income-tax (Appeals) ought to have deleted charger of interest u/s 234A, 234B, 234C and 234D. (2) The appellant craves leave to add, alter or vary any of the grounds of appeal.” 3. The brief facts