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

64. In the result, this appeal of the assessee is partly allowed. ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 65. Now we take ITA No. 1473/Add/2017 for the A.Y. 2008-09 (penalty levied under Section 271(1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially

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

64. In the result, this appeal of the assessee is partly allowed. ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 65. Now we take ITA No. 1473/Add/2017 for the A.Y. 2008-09 (penalty levied under Section 271(1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially

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

64. In the result, this appeal of the assessee is partly allowed. ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 65. Now we take ITA No. 1473/Add/2017 for the A.Y. 2008-09 (penalty levied under Section 271(1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially

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

64. In the result, this appeal of the assessee is partly allowed. ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 65. Now we take ITA No. 1473/Add/2017 for the A.Y. 2008-09 (penalty levied under Section 271(1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially

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

64. In the result, this appeal of the assessee is partly allowed. ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 65. Now we take ITA No. 1473/Add/2017 for the A.Y. 2008-09 (penalty levied under Section 271(1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially

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

64. In the result, this appeal of the assessee is partly allowed. ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 65. Now we take ITA No. 1473/Add/2017 for the A.Y. 2008-09 (penalty levied under Section 271(1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially

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

64. In the result, this appeal of the assessee is partly allowed. ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 65. Now we take ITA No. 1473/Add/2017 for the A.Y. 2008-09 (penalty levied under Section 271(1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially

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

64. In the result, this appeal of the assessee is partly allowed. ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals 65. Now we take ITA No. 1473/Add/2017 for the A.Y. 2008-09 (penalty levied under Section 271(1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially

N.R. AGARWAL INDUSTRIES LTD.,,VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,, SURAT

In the result the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

depreciation @ 80%. During the period relevant to the AY 2008-09, Suman Paper & Board and NR Paper & Board, the group companies of the assessee were amalgamated with the assessee and become third power plant (Unit-III). A search action under 3 NR Aggarwal Industries Ltd. Assessment Years: 2007-08 to 2013-14 section 132 of Income

THE ACIT, VAPI CIRCLE,, VAPI vs. M/S. N.R. AGARWAL INDUSTRIES LTD.,, VAPI

In the result the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

depreciation @ 80%. During the period relevant to the AY 2008-09, Suman Paper & Board and NR Paper & Board, the group companies of the assessee were amalgamated with the assessee and become third power plant (Unit-III). A search action under 3 NR Aggarwal Industries Ltd. Assessment Years: 2007-08 to 2013-14 section 132 of Income

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

64,620/-. The case was selected for scrutiny and assessment was completed under section 143(3) on 19.11.2010 accepting the return of income. Subsequently, 2 M/s Surat CT Scan Pvt.Ltd. the case of assessee was reopened under section 147 on 19.10.2012. Notice under section 148 dated 19.10.2012 was served on the assesse. The assessing officer recorded that despite service

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

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

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 254 of the Act on 20.03.2014. The assessee has again filed an appeal before CIT (A) who had confirmed the addition made by the AO. The assessee is therefore, now in appeal before this Tribunal. The learned counsel for the assessee referred assessment order made in consequence of Tribunal order kg addition of Rs. 21,88,786 as against

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

depreciation of Rs.4.32 lacs is concerned the same has been claimed on mist chambers other assets used in growing saplings through clonal routes which has been treated as non-agricultural operation in our discussion made in assessment year 2002-03 while disposing of similar ground. Thus, the disallowance is restricted to Rs. 9.43 lacs and accordingly assessee gets relief

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

depreciation of Rs.4.32 lacs is concerned the same has been claimed on mist chambers other assets used in growing saplings through clonal routes which has been treated as non-agricultural operation in our discussion made in assessment year 2002-03 while disposing of similar ground. Thus, the disallowance is restricted to Rs. 9.43 lacs and accordingly assessee gets relief

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

depreciation of Rs.4.32 lacs is concerned the same has been claimed on mist chambers other assets used in growing saplings through clonal routes which has been treated as non-agricultural operation in our discussion made in assessment year 2002-03 while disposing of similar ground. Thus, the disallowance is restricted to Rs. 9.43 lacs and accordingly assessee gets relief

BHAVNA ENTERPRISE,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(3), SURAT

In the result, appeal of the assessee is dismissed

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.487/Srt/2023 Assessment Year: (2018-19) (Virtual Hearing) Bhavna Enterprise, Vs. The Adit, 30, Ambika Nagar Society, Cpc, Bengaluru Hazira Road, Ichchhapore, Jurisdictional Assessing Officer: Surat - 394510 The Ito, Ward-2(3)(6), Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagfb5274K (Appellant) (Respondent)

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable