INCOME TAX OFFICER, SILVASSA vs. ANSUYA PUSPAVIJAYSINH PARMAR, SILVASSA

In the result, all three appeals filed by the Revenue as well as all the three cross objections filed by the assessee are dismissed

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth Ita Nos. 769 To 771/Srt/2024 Assessment Year 2015-16 To 2017-18

46A(3) of the Act. 1.2 On the facts and circumstances of the case, the ld CIT(A) erred in allowing the assessee's appeal with a direction to verify the claim then allow, which is nothing but deemed setting aside the assessment, and such powers ceased to exist with effect from 01.06.2001 by the Finance

M/S. VALENTINE CINE VISION LIMITED,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavassessment Year: 2011-12

section 43B of the Act. An addition of Rs. 3,18,66,883/- was made on this account. Further, the Assessing Officer proceeded to reject the books of accounts of the assessee and worked out the average gross profit for three years at 56.25% and made an addition of Rs. 1,53,48,584/- on this account. Apart from this

THE ITO, WARD-4(4),, SURAT vs. M/S. VALENTINE CINE VISION LIMITED,, SURAT

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

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavassessment Year: 2011-12

section 43B of the Act. An addition of Rs. 3,18,66,883/- was made on this account. Further, the Assessing Officer proceeded to reject the books of accounts of the assessee and worked out the average gross profit for three years at 56.25% and made an addition of Rs. 1,53,48,584/- on this account. Apart from this

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. M/S SURAT LIFE CARE PVT. LTD., SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.160/Srt/2023 Assessment Year: (2013-14) (Physical Hearing) The Acit, Vs. M/S. Surat Life Care Pvt. Ltd., Central Circle – 3, Unique Hospital, Opp. Kiran Motor, Surat Nr. Sosyo Circle Lane, Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarcs8396M (Appellant) (Respondent) Appellant By Shri Vinod Kumar, Sr. Dr Shri P. M. Jagasheth, Ca Respondent By 14/12/2023 Date Of Hearing Date Of Pronouncement 21/12/2023

depreciation. The assessee again filed revised Return of Income in which deduction u/s 35AD of the Act was revised to Rs.4,74,44,030/- @ 150% of the expenditure. However, no documentary evidences viz-a-viz details of expenditure of capital nature incurred, date of commencement of operation of the new hospital, copy of various licenses and permission required and number