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

271(1)(c) of the Income Tax Act, 1961 (in short, the Act). 2. In All the appeals, the assessee has raised certain common grounds of appeals, certain facts are common in all the appeals, thus, all the appeals are clubbed and heard and are decided by this consolidate order to avoid the conflicting decision. With the consent of parties

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

271(1)(c) of the Income Tax Act, 1961 (in short, the Act). 2. In All the appeals, the assessee has raised certain common grounds of appeals, certain facts are common in all the appeals, thus, all the appeals are clubbed and heard and are decided by this consolidate order to avoid the conflicting decision. With the consent of parties

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

271(1)(c) of the Income Tax Act, 1961 (in short, the Act). 2. In All the appeals, the assessee has raised certain common grounds of appeals, certain facts are common in all the appeals, thus, all the appeals are clubbed and heard and are decided by this consolidate order to avoid the conflicting decision. With the consent of parties

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

271(1)(c) of the Income Tax Act, 1961 (in short, the Act). 2. In All the appeals, the assessee has raised certain common grounds of appeals, certain facts are common in all the appeals, thus, all the appeals are clubbed and heard and are decided by this consolidate order to avoid the conflicting decision. With the consent of parties

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

271(1)(c) of the Income Tax Act, 1961 (in short, the Act). 2. In All the appeals, the assessee has raised certain common grounds of appeals, certain facts are common in all the appeals, thus, all the appeals are clubbed and heard and are decided by this consolidate order to avoid the conflicting decision. With the consent of parties

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

271(1)(c) of the Income Tax Act, 1961 (in short, the Act). 2. In All the appeals, the assessee has raised certain common grounds of appeals, certain facts are common in all the appeals, thus, all the appeals are clubbed and heard and are decided by this consolidate order to avoid the conflicting decision. With the consent of parties

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

271(1)(c) of the Income Tax Act, 1961 (in short, the Act). 2. In All the appeals, the assessee has raised certain common grounds of appeals, certain facts are common in all the appeals, thus, all the appeals are clubbed and heard and are decided by this consolidate order to avoid the conflicting decision. With the consent of parties

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

B Vapi e- Vs Gujarat mail:baseindustriesltdsilvasa@gmail.com (2) ACIT,Vapi Circle, Fortune Square-II, 7th Floor, Room No.704, Daman Road, Chala, Vapi- 396191 Assessee / appellant Revenue /respondent Assessee by Shri Salil Kapoor, Advocate Revenue by Shri Sreenivas T. Bidari – CIT -DR Date of hearing 06.09.2021 Date of pronouncement 08.09.2021 Order under section 254(1) of Income Tax Act PER PAWAN

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

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 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

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)

271/-. The Ld.PCIT-2, Surat vide his order dated 19.03.2018, has set aside the case u/s 263 to the file of Assessing Office for making fresh enquiry. Therefore, a notice u/s 142(1) was issued on 19.07.2018, with a specific questionnaire and asked the assessee to submit its reply on 27.07.2018. In response to the notices issued, assessee furnished documents

PRAGATI GLASS & INDUSTRIES PVT. LTD. FORMER NAME PRAGATI GLASS PVT. LTD.,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIR.1, , BARODA

In the result, the appeal is partly allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.36/Srt/2022 "नधा"रणवष"/Assessment Year: (2014-15) (Virtual Court Hearing) Pragati Glass & Industries Pvt. Ltd., Vs. The Acit, Circle-1, Kharach, Kosamba (R.S), Bharuch. District. Bharuch, Bharuch -392001. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcp7377H

Section 32(1) of the Act, wherein, it has been ITA 36/SRT/2022/AY.2014-15 Pragati Glass & Industries Pvt. Ltd. mentioned that if actual cost of machinery and plant does not exceeds Rs.5,000/-, the actual cost itself shall be allowed as deduction. In view of this provision of the Act, the Ld. CIT(A) allowed the said expenditure as revenue. 5.2.2 While

KRISTINA NATHABHAI KRICHCHAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.349/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Hearing) Kristina Nathabhai Krichchan, Vs. The Dcit, Circle-2(3), 2/4, Zankhana Apartment, Surat. 21 Narmad Nagar Society, Athwalines, Surat – 395001. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Dwipk2888D Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) 10/05/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

B. Koli, CIT(DR) 10/05/2023 Date of Hearing Date of Pronouncement 26/06/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2016-17, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1 , BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

271(1)(c) on the disallowance of deductions & addition on STCG on sale of shares, without appreciating that the assessee had no mens rea or malafide intention. The disallowance or such addition arose due to non-filing of the return, not due to concealment of income. 4. On the facts and in the circumstances of the case

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1, BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

271(1)(c) on the disallowance of deductions & addition on STCG on sale of shares, without appreciating that the assessee had no mens rea or malafide intention. The disallowance or such addition arose due to non-filing of the return, not due to concealment of income. 4. On the facts and in the circumstances of the case

M/S. GUJARAT CHEMICAL PORT TERMINAL COMPANY LTD.,,BHARUCH vs. THE DY.CIT, CIRCLE-1(1),, BARODA

In the result, appeal for A

Bench: Shri C.M.Garg & Shri O.P.Meena

depreciation in violation of section 43A of the Act which was not found to be sustainable during quantum proceedings. In our humble understanding, such a claim of assessee is clearly a act 7 ITA No’s.2658 to 2660/Ahd/2014/SRT (A.Y’s: 2006-07 to 2008-09) Gujarat Chemical Port Terminal Co.Ltd. furnishing inaccurate particulars of income which attracts penalty u/s.271(1

M/S. GUJARAT CHEMICAL PORT TERMINAL COMPANY LTD.,,BHARUCH vs. THE DY.CIT, CIRCLE-1(1),, BARODA

In the result, appeal for A

Bench: Shri C.M.Garg & Shri O.P.Meena

depreciation in violation of section 43A of the Act which was not found to be sustainable during quantum proceedings. In our humble understanding, such a claim of assessee is clearly a act 7 ITA No’s.2658 to 2660/Ahd/2014/SRT (A.Y’s: 2006-07 to 2008-09) Gujarat Chemical Port Terminal Co.Ltd. furnishing inaccurate particulars of income which attracts penalty u/s.271(1