D V PROPERTIES PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal filed by the assessee is partly allowed to the extent indicated above

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.121/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) D. V. Properties Pvt. Ltd., Vs. The Pcit - 1, 748-749, Golden Plaza Market, Surat. Ring Road, Surat – 395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8392B (Appellant) (Respondent) Ms Chaitali Shah, Ca Appellant By Shri Ashok B. Koli, Cit(Dr) Respondent By Date Of Hearing 19/07/2023 Date Of Pronouncement 29/08/2023

79). The ld Counsel submitted that ld PCIT has raised four small issues in his order under section 263 of the Act, the ITA No.121/SRT/2023/AY.2018-19 D. V. Properties Pvt. Ltd. aggregate amount of these four issues comes to Rs.4,32,179/- (Rs.3,85,407 + Rs.43,433 + Rs.3,145 + Rs.194). 10. Regarding the claim of deduction of Rs.3,85,407/- being

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

79) whose bills have been raised by the supplier i.e. M/s Yogesh Surgicals and hence the benefit of section 35AD is prima facie as well as factually not available to the assessee for AY 2013-14. 7. In addition to ground No. 3, 4, 5 & 6, on the facts and in the circumstances of the case

DCIT, CIRCLE-2(2), SURAT vs. THE SURAT DISTRICT CO-OP. BANK LIMITED, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 37(1) of the Act is allowable. The expenditure made from the Fund does not change its nomenclature. It is an expense. If the actual expenditure made by the assessee is not allowable than there is certainly double taxation in the hands of the assessee. It is the statutory requirement under the Provident Fund Rules notified by the Central

THE SURAT DISTRICT CO-OP. BANK LTD,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), SURAT, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 37(1) of the Act is allowable. The expenditure made from the Fund does not change its nomenclature. It is an expense. If the actual expenditure made by the assessee is not allowable than there is certainly double taxation in the hands of the assessee. It is the statutory requirement under the Provident Fund Rules notified by the Central

TARIT F. DAS,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIR.1, BHARUCH

In the result this ground of appeal is also dismissed

Bench: Shri Pawan Singh(Physical Hearing) Tarit F Das, A.C.I.T., Aaa-49, Shreeji Sadan Bungalows, Circle-1, Vs. Swaminarayan Mandir Road, Bharuch. Zadeshwar Road, Bharuch. Pan No. Acgpd 8543 H Appellant/ Assessee Respondent/ Revenue

79,820/- which was filed on 30/11/2014 for the A.Y. 2014-15. The case was selected for scrutiny. During the assessment, the Assessing Officer besides other additions/disallowances, disallowed depreciation of Rs. 6,91,621/- and 5% of labour expenses. The disallowance of depreciation was made by the Assessing Officer by taking a view that on verification of chart of depreciation

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

depreciation in accordance with law. Accordingly, all grounds raised\nby the assessee for AY 2016-17 in ITA No.209/SRT/2024 stand allowed and\nthe appeal is allowed in full.\nSahakari Khand Udhyog Mandali Ltd. (AY 2011-12 to 2014-15)\n52\n43.\nWe now proceed to adjudicate the next consolidated group of eight\nappeals pertaining to Sahakari Khand Udhyog Mandali

SAHAKARI KHAND UDUOG MANDAL LTD.,NA vs. ARIVS.DCIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

depreciation in accordance with law. Accordingly, all grounds raised\nby the assessee for AY 2016-17 in ITA No.209/SRT/2024 stand allowed and\nthe appeal is allowed in full.\nSahakari Khand Udhyog Mandali Ltd. (AY 2011-12 to 2014-15)\n43.\nWe now proceed to adjudicate the next consolidated group of eight\nappeals pertaining to Sahakari Khand Udhyog Mandali Ltd. (supra

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD.,, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

depreciation in accordance with law. Accordingly, all grounds raised\nby the assessee for AY 2016-17 in ITA No.209/SRT/2024 stand allowed and\nthe appeal is allowed in full.\nSahakari Khand Udhyog Mandali Ltd. (AY 2011-12 to 2014-15)\n43.\nWe now proceed to adjudicate the next consolidated group of eight\nappeals pertaining to Sahakari Khand Udhyog Mandali Ltd. (supra

SAHAKARI KHAND UDYOG MANDAL LTD.,,GANDEVI vs. ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

depreciation in accordance with law. Accordingly, all grounds raised\nby the assessee for AY 2016-17 in ITA No.209/SRT/2024 stand allowed and\nthe appeal is allowed in full.\nSahakari Khand Udhyog Mandali Ltd. (AY 2011-12 to 2014-15)\n43.\nWe now proceed to adjudicate the next consolidated group of eight\nappeals pertaining to Sahakari Khand Udhyog Mandali Ltd. (supra

SAHADARI KHAND UDYOG MANDAL LTD.,,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

depreciation in accordance with law. Accordingly, all grounds raised\nby the assessee for AY 2016-17 in ITA No.209/SRT/2024 stand allowed and\nthe appeal is allowed in full.\nSahakari Khand Udhyog Mandali Ltd. (AY 2011-12 to 2014-15)\n43.\nWe now proceed to adjudicate the next consolidated group of eight\nappeals pertaining to Sahakari Khand Udhyog Mandali Ltd. (supra

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG, KAND UDYOG SAHAKARI MANDALI LTD., NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

depreciation in accordance with law. Accordingly, all grounds raised\nby the assessee for AY 2016-17 in ITA No.209/SRT/2024 stand allowed and\nthe appeal is allowed in full.\nSahakari Khand Udhyog Mandali Ltd. (AY 2011-12 to 2014-15)\n43.\nWe now proceed to adjudicate the next consolidated group of eight\nappeals pertaining to Sahakari Khand Udhyog Mandali Ltd. (supra

ACIT, NA vs. ARI CIRCLE., NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,, NAVASARI

depreciation in accordance with law. Accordingly, all grounds raised\nby the assessee for AY 2016-17 in ITA No.209/SRT/2024 stand allowed and\nthe appeal is allowed in full.\nSahakari Khand Udhyog Mandali Ltd. (AY 2011-12 to 2014-15)\n43.\nWe now proceed to adjudicate the next consolidated group of eight\nappeals pertaining to Sahakari Khand Udhyog Mandali Ltd. (supra

MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,.,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, , NAVSARI

depreciation in accordance with law. Accordingly, all grounds raised\nby the assessee for AY 2016-17 in ITA No.209/SRT/2024 stand allowed and\nthe appeal is allowed in full.\nSahakari Khand Udhyog Mandali Ltd. (AY 2011-12 to 2014-15)\n43.\nWe now proceed to adjudicate the next consolidated group of eight\nappeals pertaining to Sahakari Khand Udhyog Mandali Ltd. (supra

VAPI GREEN ENVIRO LIMITED,VAPI vs. PCIT, VALSAD

In the result, appeal of the assessee is allowed

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.582/Srt/2024 Assessment Year: (2014-15) (Hybrid Hearing) Vapi Green Enviro Limited, Vs. Pcit, 135, 1St Floor, Via House Gidc Char Valsad Rasta, Vapi – 396195, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacv8289P (Appellant) (Respondent) Appellant By Ms Arti N. Shah, Ca Respondent By Shri Ashish Pophare, Cit-Dr Date Of Hearing 30/06/2025 Date Of Pronouncement 12/08/2025

section 263 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 20.03.2024, by the learned Principal Commissioner of Income-tax, Valsad [in short ‘PCIT’] for the Assessment Year (AY) 2014-15. 2. Grounds of appeal raised by the assessee are as under: “1. The Ld. Principal Commissioner of Income Tax, Valsad, has grossly erred in law as well

ACIT,CIRCLE-2,, BHARUCH vs. SHRI MOHMEDSADIK A SHAIKH, ANKALESHWAR

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.682/Srt/2018 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) The Acit, Circle-2, Vs. Mohmedsadik A. Shaikh, Bharuch. Prop. Of Earth Power, Behind Mona Complex, Rajpipla Chowkdi, Ankleshwar-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahzps5638N (Appellant)/(Revenue) (Respondent)/(Assessee) Assessee By : Ms Kinjal V. Shah, Ca Revenue By : Shri Deependra Kumar, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 27/04/2022 घोषणाक"तार"ख/Date Of Pronouncement : 27/06/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year (Ay) 2014-15, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-3, Vadodara [In Short “The Ld. Cit(A)”] In Appeal No. Cit(A)-Vadodara-3/10033/2017-18, Dated 30.07.2018, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

section 145(3) of the Act, then best judgment assessment has to be made and no addition can be made based on rejected books of accounts and therefore all the additions from item no. (2) to (9) are directed to be deleted except interest on income tax refund which is taxable under any circumstances” 5. Aggrieved by the order

PUNIT SHANTILAL SHAH,BHARUCH vs. ASST. COMMISSIONER OF INCOME TAX, BHARUCH

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

Bench: Shri Pawan Singh(Virtual Hearing) Punit Shantilal Shah, A.C.I.T., 106, Pritam Society No. 2, Circle-1, Vs. Maktampur Society No. 2, Bharuch. Maktampur Road,Bharuch-392001. Email;Mumundra@Gmail.Com Pan No. Aifps 2952 Q Appellant/ Assessee Respondent/ Revenue

Section 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 15/03/2022 for the Assessment year (AY) 2012-13 wherein the assessee has raised following grounds of appeal: “1. The addition made