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

depreciation of Rs.504,537/-. 23. The case of the assessee was re-opened under section 147 on 28.03.2012. Notice under section 148 was served upon assessee on 30.03.2012. The case of assessee was re-opened by Assessing Officer while finalizing assessment for AY 2010-11 by taking view that assessee is not eligible for deduction under section 80IA

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

depreciation of Rs.504,537/-. 23. The case of the assessee was re-opened under section 147 on 28.03.2012. Notice under section 148 was served upon assessee on 30.03.2012. The case of assessee was re-opened by Assessing Officer while finalizing assessment for AY 2010-11 by taking view that assessee is not eligible for deduction under section 80IA

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

ACIT, CIRCLE-2, BHARUCH vs. SNS TEXTILES LIMITED,, ANKLESHWAR

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Assistant Commissioner Of M/S Sns Textiles Ltd. Income Tax Circle-2, 330-A, Opp. Atul Products Vs Bharuch, 2Nd Floor, Harikunj Ltd., Gidc, Ankleshwar- Building, Above Bank Of 393002 Baroda, Station Road, Pan : Aadcs 4565 N Bharuch-392001 Appellant / Revenue Respondent / Assessee

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue is directed against the order of ld. Commissioner of Income tax (Appeals)-2, Surat dated 13.06.2019 for assessment year (AY) 2008-09. The Revenue has raised the following grounds of appeal:- “1. On the facts and circumstances of the case

VAPI GREEN ENVIRO LIMITED,VAPI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, , VALSAD

In the result, various grounds of appeal raised by the assessee are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Vapi Green Enviro Limited, Pr.C.I.T., Valsad. 135, 1St Floor, Via House, G.I.D.C. 301, 3Rd Floor, Palak Vs. Char Rasta, Vapi, Gujarat, Arcade, Shanti Nagar, India-396195. Tithal Road, Pan: Aaacv 8289 P Valsad-396001. Appellant Respondednt

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income Tax, Valsad [in short the ld. Pr.CIT] dated 31/03/2023 passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) for the Assessment Year (AY) 2018-19. The assessee

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

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-4, Surat (in short, the ld. CIT(A)) dated 04/08/2022 for the Assessment Year (AY) 2012-13. The assessee has raised following grounds of appeal

DCIT, CIRCLE 2(1)(2), SURAT vs. SURAT CT SCAN PVT LTD, SURAT

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.505/Srt/2019(Ay 2008-09) (Hearing In Physical Court) Deputy Commissioner Of M/S Surat Ct Scan Private Ltd., 1St Floor, Yash Plaza Income Tax Officer, Vs Complex, Dhatigara Street, Circle-2(1)(2),Room No. Nanpura, 205, Aayakar Bhavan, Surat-395001 Majura Gate, Pan No. Aaics 1581 K Surat-395001 अपीलाथ"/Appellant ""यथ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. Thisappeal by Revenue is directed against the order of ld. Commissioner of Income-tax (Appeals)-2 Surat [for short to as “Ld. CIT(A)”] dated 21.08.2019 for the assessment year 2008- 09, which in turn arises out of assessment order passed under section 143(3) of Income

INCOME TAX OFFICER WARD 3(3)(1), SURAT vs. M/S.BALAR NAVADIY MFG.CO.,, SURAT

In the result, the appeals of the Revenue is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.349/Srt/2017 (Ay 2011-12) (Hearing In Physical Court) Income Tax Officer, Ward- M/S Balar Navadiy Mfg. 3(3)(1), Room No.418, 4Th Co., Balar Building, Opp. Vs Floor, Aayakar Bhawan, Panchratna Tower, Lambe Majura Gate, Surat-395001 Hanuman Road, Surat-395006 Pan : Aaffb 3054 J अपीलाथ" /Appellant ""यथ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue is directed against the order of ld. Commissioner of Income tax (Appeals)-3 Surat [for short to as ‘Ld. CIT(A)’] dated 13.09.2017 for assessment year (AY) 2011- 12, which in turn arises out assessment order passed by Assessing Officer under section 143(3

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of four appeals by the Revenue are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-1, Surat (in short, the ld. CIT(A), dated 17/01/2020, 23/09/2020 and 28/01/2020 for the A.Y. 2012- 13, 2013-14, 2015-16 and 2016-17 respectively

DCIT, CIRCLE-1(1)(1), SURAT, SURAT vs. M/S. J K PAPER LIMITED, SURAT

In the result, all these three appeals of the Revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of four appeals by the Revenue are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-1, Surat (in short, the ld. CIT(A), dated 17/01/2020, 23/09/2020 and 28/01/2020 for the A.Y. 2012- 13, 2013-14, 2015-16 and 2016-17 respectively

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of four appeals by the Revenue are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-1, Surat (in short, the ld. CIT(A), dated 17/01/2020, 23/09/2020 and 28/01/2020 for the A.Y. 2012- 13, 2013-14, 2015-16 and 2016-17 respectively

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 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by Revenue and Cross Objection (CO) in ITA No. 432/Srt/2021 by assessee are directed against the ITA No.431-432/SRT/2018 & CO 12/SRT/2021 (A.Ys 07-08 & 12-13) M/s Gujarat Narmada Valley Fertilizers & Chemicals Ltd. separate order of ld. Commissioner of Income-Tax (Appeals)-3, Vadodara