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43 results for “depreciation”+ Section 250(4)clear

Sorted by relevance

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Key Topics

Addition to Income41Disallowance28Section 36(1)(viia)24Section 143(3)21Section 254(1)19Section 25017Deduction17Section 271(1)(c)16Depreciation15Section 263

M/S N. A. SHAIKH,ANKLESHWAR vs. INCOME TAX OFFICER, WARD-2(5), BHARUCH

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 94/SRT/2023[2014-15]Status: DisposedITAT Surat28 Mar 2023AY 2014-15

Bench: Shri Pawan Singh(Physical Hearing) M/S N.A. Shaikh, I.T.O., Shop No. 1, Old Shopping Centre, Ward 2(5), Vs. Nr. Pratin Crossing, Gidc, Bharuch. Ankleshwar-393002. Pan No. Aabfn 9617 R Appellant/ Assessee Respondent/ Revenue

Section 2Section 250(6)Section 254(1)Section 40

4. I have heard the submissions of both the parties and have gone through the orders of lower authorities carefully. I find that the Assessing Officer while passing the assessment order under section 2 M/s N.A. Shaikh Vs ITO 143(3) of the Act on 24/12/2016 by making various additions , which includes disallowance of non-genuine creditors

M/S. GLOBAL SYNTEX,,SURAT vs. THE DY.CIT, CIRCLE-2(3),, SURAT

Showing 1–20 of 43 · Page 1 of 3

14
Section 1449
Section 143(1)8

In the result, appeal of the Revenue is dismissed

ITA 571/SRT/2018[2014-15]Status: DisposedITAT Surat01 Nov 2021AY 2014-15

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

Section 145Section 254(1)

depreciation of Rs.29,97,290/- and Rs.47,98,831/- respectively. The case was selected for scrutiny. During the assessment, the assessing officer (AO) noted that assessee has turnover of Rs.19,87,17,900/- and gross profit of Rs.1,66,47,052/-. The assessee worked out Gross Profit @ 8.38%. In earlier years, i.e. in A.Y. 2009-10, the assessee has shown

MARVELORE MINING & ALLIED INDUSTRIES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, CIR.-1(1)(2),, SURAT

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

ITA 10/SRT/2022[2016-17]Status: DisposedITAT Surat26 Oct 2022AY 2016-17

Bench: Shri Pawan Singh(Physical Court Hearing) Marvelore Mining & Allied Vs The Ito, Circle-1(1)(2), Industreis Pvt. Ltd., Surat. 251, Shree Ambica, Besides Yash Plaza, Varachha Road, Surat- 395006. Pan : Aafcm4849R Appellant Respondednt

Section 143(1)Section 41(1)

250/-, in the income of assessee. 4. Aggrieved by the addition in the assessment order, the assessee filed appeal before the ld. CIT(A). The appeal of assessee was adjudicated by NFAC, Delhi/ [ld CIT(A)]. Before NFAC, the assessee filed its submissions. The submissions of assessee is recorded in para 4 at page no. 2 to 6. The assessee

KHODIYAR MOTORS,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

In the result, the appeal of the assessee is allowed

ITA 729/SRT/2024[2013-14]Status: DisposedITAT Surat11 Nov 2025AY 2013-14

Bench: Shrisanjay Garg & Shri Bijayananda Prusethआयकरअपीलसं./Ita No.729/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Khodiyar Motors Vs. Dcit, 1-2-3, Green Park, Surat Circle - 2(3), Navsari Road, Unn-Sachin, Surat Surat - 394230 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaffk4882M (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri P. M. Jagasheth, Ca राज"कीओरसे /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 14/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 11/11/2025

Section 143(1)Section 143(1)(a)Section 154Section 250

250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 28.05.2024 by the National Faceless Appeal Centre, Delhi/Commissioner of Income-tax (Appeals) [in short ‘CIT(A)’] for the assessment year (AY) 2013-14. 2. The grounds of appeal raised by the assessee are as under: “(1) On the facts and in the circumstances of the case as well

M/S COPER CO. OPERATIVE SUGAR LTD,TAPI vs. ITO WARD-2, BARDOLI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 24/SRT/2025[2014-15]Status: DisposedITAT Surat03 Nov 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.24/Srt/2025 Assessment Year: (2014-15) (Hybrid Hearing) M/S Coper Co-Operative Sugar Ltd., Vs. Ito, At & Post - Dadariya, Tal – Valod, Dist – Ward – 2, Tapi - 394630 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaac5824F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 03/11/2025

Section 143(2)Section 250Section 250(6)

section 250(6) of the Act is liable to be struck down. 3. On the facts and in the circumstances of the case as well in law, the learned CIT (Appeals), NFAC, Delhi has erred both on facts and in law in deciding the ITA No.24/SRT/2025/AY.2014-15 M/s Coper Co-op. Sugar Ltd. appeal ex parte in violation of the principle

SHRI SUDHIR KAPOORCHAND GANDHI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2(3), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 309/SRT/2023[2015-16]Status: DisposedITAT Surat06 Oct 2023AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Sudhir Kapoorchand Gandhi, A.C.I.T., C/O-Ateet Gandhi, 3, Shepway Circle-2(3), Vs. Bungalow, Off Juhu Tara Road, Surat, Azad Lane, Juhu Koliwada, Near

Section 254(1)Section 41Section 41(1)

depreciation for A.Y. 2012-13 and 2013-14 of Rs. 6.93 crores and assessed total income at Rs. 22.64 crores in the assessment order dated 26/12/2017 passed under Section 143(3) of the Act. 5. Aggrieved by the additions in the assessment order, the assessee filed appeal before the ld. CIT(A) on 08/01/2018. Before

SAGAR EMBROTECH,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1(2), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 392/SRT/2023[2015-16]Status: HeardITAT Surat04 Aug 2023AY 2015-16

Bench: Shri Pawan Singh(Physical Hearing) Sagar Embrotech, A.C.I.T., 94, Village Popada Hojiwala Circle-1(2), Vs. Industrial Estate, Gate No. 2, Aayakar Bhawan, Majura Sachin Palsana Road, Gate, Surat. Surat-394230. Pan No. Abrfs 9325 C Appellant/ Assessee Respondent/ Revenue

Section 250(6)Section 254(1)Section 271(1)(c)Section 40

depreciation and disallowance under Section 40(a)(ia) of the Act. The ld. CIT(A) confirmed the order of ld. CIT(A) by dismissing the appeal in an ex parte order. I find that the order of ld. CIT(A) is cryptic and not in accordance with mandate of Section 250(6) of the Act. Even

SHRAMDEEP URBAN CO OP. CREDIT SO. LTD.,SURAT vs. ACIT CIRCLE-3(3), SURAT

In the result, appeal of the assessee is partly allowed

ITA 892/SRT/2024[2017-18]Status: DisposedITAT Surat03 Feb 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.892/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Shramdeep Urban Co-Operative Credit Vs. The Acit, Society Limited, Circle -3(3), 11-12, Harekrushna Shopping Complex, Surat Varachha Road, Varachha, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaas3229C (Appellant) (Respondent) Appellant By Shri Rushi Parekh, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 30/12/2024 Date Of Pronouncement 03/02/2025

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 25.06.2024 by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2017-18. 2. The grounds of appeal raised by the assessee are as under: “1. That the CIT(A) erred in confirming the disallowance of deduction

V. M. MANIYAR EXPORTS,SURAT vs. DCIT, CIRCLE 2(2), SURAT

In the result, assessee’s appeal is allowed

ITA 1368/SRT/2024[2015-16]Status: DisposedITAT Surat30 May 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1368/Srt/2024 Assessment Year : 2015-16 (Hybrid Hearing) V.M.Maniyar Exports Assistant Commissioner Of बनाम/ Plot No.103-104, Surat Income-Tax, Circle-2(2), Surat Vs. Special Economic Zone, Gidc, Sachin,Surat-394230 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaifv 6884 F (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 10ASection 250Section 271(1)(c)Section 32(1)

250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 10.12.2024 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the Assessment Year (AY) 2015-16, confirming the penalty levied by Assessing Officer (in short, ‘AO’) u/s 271(1)(c) of the Act on 28.06.2018. Grounds of appeal raised

M/S. BASE INDUSTRIES LTD.,SILVASSA vs. THE INCOME TAX OFFICER, VAPI WARD -1, VAPI

In the result, appeal of assessee is allowed for statistical purposes

ITA 1581/AHD/2013[2004-05]Status: DisposedITAT Surat08 Sept 2021AY 2004-05

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 114Section 143(3)Section 147Section 148Section 151Section 254(1)Section 271(1)(c)

4. During the assessment, the Assessing Officer issued show cause notice that the assessee has received share capital amounting to Rs.7.31 crores (comprising share application money of Rs.11.95 lakh and share capital of Rs.7,19,60,000/-) no confirmation with regard to share capital has been furnished in absence of any evidence with regard to genuineness and creditworthiness

SAMIR YOGENDRABHAI PARIKH,NA vs. ARIVS.THE PCIT, VALSAD, VALSAD

In the result, this appeal of assessee is allowed

ITA 102/SRT/2022[2017-18]Status: DisposedITAT Surat21 Nov 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) Samir Yogendrabhai Parikh. The Pr.Cit, Alka Society, Chhapara Road, Valsad. Vs. Dist.-Navsari-396445, Gujarat. Pan No. Abgpp 6727 N Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)Section 263

4 of the impugned order which contains details of only IPD (Indoor Patients Department). OPD (Outdoor Patients Department) patients have not been considered by the ld. Pr.CIT. The ld. Senior Counsel vehemently submitted that the order of the Assessing Officer in not at all erroneous or prejudicial to the interest of revenue. The assessing officer passed the assessment order rafter

THE ACIT, NA vs. ARI CIRCLE, NAVSARI, NAVSARIVS.M/S OM SAI METAL , NAVSARI

In the result, grounds of appeal raised by the Revenue are dismissed

ITA 295/SRT/2019[2012-13]Status: DisposedITAT Surat04 Jan 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) The Assistant Commissioner Om Sai Metal, Of Income Tax, Navsari. Vansda Road, Village-Alipore, Vs Tal-Chikhli, Navsari. Pan: Aabfo 7092 H Appellant/ Revenue Respondent/ Assessee

Section 143(3)Section 147Section 148Section 254(1)

250/- on trucks falling under block of asset ‘plant & machinery’ @ 30%. On further perusal of Profit and Loss Account, it was noted that assessee has shown income from Stone Quarry activity only and no income has been shown from renting/ hiring/ leasing activities of trucks. The trucks were wholly used for stone quarry business eligible for depreciation rate

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

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

ITA 83/SRT/2017[2000-01]Status: DisposedITAT Surat04 May 2020AY 2000-01

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

Section 147Section 148

250/- at page No.4, whereas the file indicated that the return of income was filed for the A.Y.2000-01 first the time. Accordingly, the assessee has claimed his opening capital by Rs.16,97,252/-. Further, the interest income of Chandulal A Shah (HUF) v. ITO, Ward-3(3)(1),Surat/ITA. 83 & 84/SRT/2017/A.Y.2000-01 & 2004-05 Page 3 of 15 Rs.51

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. SAHAJANAND MEDICAL TECHNOLOGIES LIMITED, SURAT

In the result, appeal of revenue is dismissed whereas CO of assessee is dismissed as infructuous

ITA 364/SRT/2025[2020-21]Status: DisposedITAT Surat19 Sept 2025AY 2020-21

Bench: Ms. Suchitra R. Kammble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.364 & 366/Srt/2025 Ays: (2020-21 & 2018-19) (Physical Hearing) Dcit, Vs. Sahajanand Medical Technologies Central Circle – 4, Limited, Surat 221, C-Wing, Kanakia Atrium Andheri Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Co. No.11/Srt/2025 (Ay 2018-19) [Arising Out Of Ita No.366/Srt/2025] Sahajanand Medical Technologies Vs. Dcit, Limited, Central Circle – 4, 221, C-Wing, Kanakia Atrium Andheri Surat Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Appellant By Shri Rajesh C. Shah, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 28/08/2025 Date Of Pronouncement 19/09/2025

Section 142(1)Section 143(2)Section 250Section 35(1)(iv)Section 80G

section 250 of the Income-tax Act, 1961 (in ITA No.364 & 366/SRT/2025/AY 2020-21 & 2018-19 & Co. No.11/SRT/2025/AY 2018-19 Sahajanand Medical Technologies Ltd. short, 'the Act’) dated 13.01.2025 and 17.01.2025 by the Commissioner of Income- tax (Appeals), NFAC, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2020-21 and 2018-19. With consent of the parties

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. SAHAJANAND MEDICAL TECHNOLOGIES LIMITED, SURAT

In the result, appeal of revenue is dismissed whereas CO of assessee is dismissed as infructuous

ITA 366/SRT/2025[2018-19]Status: DisposedITAT Surat19 Sept 2025AY 2018-19

Bench: Ms. Suchitra R. Kammble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.364 & 366/Srt/2025 Ays: (2020-21 & 2018-19) (Physical Hearing) Dcit, Vs. Sahajanand Medical Technologies Central Circle – 4, Limited, Surat 221, C-Wing, Kanakia Atrium Andheri Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Co. No.11/Srt/2025 (Ay 2018-19) [Arising Out Of Ita No.366/Srt/2025] Sahajanand Medical Technologies Vs. Dcit, Limited, Central Circle – 4, 221, C-Wing, Kanakia Atrium Andheri Surat Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Appellant By Shri Rajesh C. Shah, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 28/08/2025 Date Of Pronouncement 19/09/2025

Section 142(1)Section 143(2)Section 250Section 35(1)(iv)Section 80G

section 250 of the Income-tax Act, 1961 (in ITA No.364 & 366/SRT/2025/AY 2020-21 & 2018-19 & Co. No.11/SRT/2025/AY 2018-19 Sahajanand Medical Technologies Ltd. short, 'the Act’) dated 13.01.2025 and 17.01.2025 by the Commissioner of Income- tax (Appeals), NFAC, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2020-21 and 2018-19. With consent of the parties

SHREE SALASAR SAREES,SURAT vs. ITO, WARD 1(2)(6), SURAT

In the result, the appeal of the assessee is partly allowed for statical purpose

ITA 1154/SRT/2024[2015-16]Status: DisposedITAT Surat04 Nov 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1154/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Shree Salasar Sarees Vs. Ito, D-1401, Raghukul Textile Market, Ward – 1(2)(6), Ring Road, Surat – 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqfs5653Q (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 04/11/2025

Section 112Section 143(3)Section 250Section 48Section 50

250 of the Income-tax Act, 1961 (in short, 'the Act’) passed by the Commissioner of Income-tax (Appeals), dated 16.09.2024 [in short, “the CIT(A)”] for the assessment year (AY) 2015-16. 2. Grounds of appeal raised by the assessee for the appeal are as under: “(1) On the facts and circumstances of the case as well

SURAT ROUGH DIAMOND SOURCING (INDIA) LIMITED,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

In the result, appeal of the assessee is allowed

ITA 2571/AHD/2015[2011-12]Status: DisposedITAT Surat13 Dec 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Surat Rough Diamond Sourcing The Income Tax Officer, (India) Limited, Ward-4(3), Surat. Vs C-401/403, Diamond World, Mini Bazar, Varachha Road, Surat – 395006. Pan: Aaocs 9292 D Assessee / Appellant Revenue /Respondent

Section 144ASection 234ASection 254(1)Section 271

250/- and thereby declared business loss. The case was selected for scrutiny. During the assessment, the Assessing Officer (AO) noted that in the computation of income, the assessee has debited administrative expenses Rs.53,41,267/-, preliminary and pre-operative expenses of Rs.23,96,344/-, financial expenses of Rs.25,06,453/- and depreciation of Rs.52,890/- thereby claimed total expenses

RAJAN BUDHISAGAR SINGH,NA vs. ARIVS.ITO, WARD-4, NAVSARI

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

ITA 13/SRT/2025[2018-19]Status: DisposedITAT Surat03 Nov 2025AY 2018-19

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.13/Srt/2025 Assessment Year: (2018-19) (Hybrid Hearing) Rajan Budhisagar Singh The Income Tax Officer, बनाम/ 506, Priti Complex, Ward – 4, Navsari Vs. Shital Park Society, Opp. Jalkamal Society, Navsari – 396445, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahkps9432M (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Sujesh C. Suratwala, Ca राज"कीओरसे /Respondent By Shri Ajay Uke (Sr. Dr)With Shri Kevin Langaliya, C.A. सुनवाई की तारीख/Date Of Hearing 06/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 03/11/2025

Section 142(1)Section 143(3)Section 250Section 40ASection 40A(3)

250 of the Income-tax Act, 1961 (in short, 'the Act’) dated 26.12.2024 by the Commissioner of Income-tax (Appeals)[in short, “the CIT(A)”] for the assessment year (AY) 2018-19, which in turn arises out of assessment order passed by the Assessing Officer (in short, ‘AO’) u/s. 143(3)of the Act on 25.02.2021. 2. Grounds of appeal

KIRTIKUMAR NAGINDAS SHAH,SURAT vs. ITO, WARD 2(3)(6), SURAT

In the result, appeal of the assessee is allowed for statistical purposes

ITA 281/SRT/2025[2012-13]Status: DisposedITAT Surat10 Nov 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.281/Srt/2025 Assessment Year: 2012-13 (Hybrid Hearing) Kirtikumar Nagindas Shah Deputy Commissioner Of Income-Tax, बनाम/ A-1103, Regent Residency, Circle-1(3), Surat (Current Jurisdiction Vs. Nr. Saurabh Society, Pal, Income Tax Officer, Ward-2(3)(6), Surat-394 510 Surat, Income Tax Office, Anavil Business Center, Adajan-Hazira Road, Surat-395 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Anjps 9031 P (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(1)Section 143(3)Section 144Section 147Section 148Section 154Section 249(3)Section 250

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 16.01.2024 by the National Faceless Appeal Centre, Delhi/ Commissioner of Income-tax (Appeals) [in short, ‘CIT(A)’] for the assessment year (AY) 2012-13, which in turn arises out of assessment order passed by Assessing Officer (in short, ‘AO’) u/s 144 r.w.s. 147 of the Act dated

SHREE CHALTHAN VIBHAG KHAND SAHAKARI MANDLI LTD.,SURAT vs. ITO, WARD 1, BARDOLI

In the result, the appeal of the assessee is allowed for statistical purposes in the terms indicated above

ITA 1205/SRT/2025[2022-23]Status: HeardITAT Surat21 Jan 2026AY 2022-23

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambleshree Chalthan Vibhag Khand Income Tax Officer, Vs. Udyog Sahakari Mandli Ltd., Ward-1, At. & Po. Chalthan, Bardoli. Tal.Palsana, Surat-394305. [Pan : Aaaac0477A] (Appellant) .. (Respondent) Appellant By : Shri Akshay M Modi, Ar Respondent By: Shri Mukesh Jain, Cit. Dr Date Of Hearing 19.01.2026 Date Of Pronouncement 21.01.2026 O R D E R

For Appellant: Shri Akshay M Modi, ARFor Respondent: Shri Mukesh Jain, CIT. DR
Section 144Section 156Section 250Section 37(1)

Section 250 of the Income-tax Act, 1961 (“the Act”), relating to the Assessment Year 2022-23. 2. The assessee has raised the following grounds of appeals: 1. On the facts and in the circumstances of the case as well in law, the CIT (Appeals), NFAC, New Delhi has erred in confirming the order passed by the ITO, Ward