ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, SURAT vs. M/S AALIDHAR TEXTOOL ENGINEERS PVT. LTD., SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

10,76,07,470 4. The Assessing Officer further noted that assessee has filed revised computation of income wherein assessee has made disallowance of Rs.4,59,140/- under section 14A. The assessee also inform that disallowance of Rs.4,59,140/- is 1.00 % of exempt income. The assessee also submitted that Rs.16,57,950/- was also disallowed while computing total income

ASST. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. AALIDHAARA TEXTOOL ENGINEERS PVT. LTD, SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

10,76,07,470 4. The Assessing Officer further noted that assessee has filed revised computation of income wherein assessee has made disallowance of Rs.4,59,140/- under section 14A. The assessee also inform that disallowance of Rs.4,59,140/- is 1.00 % of exempt income. The assessee also submitted that Rs.16,57,950/- was also disallowed while computing total income

M/S. VRAJ CORPORATION,,SURAT vs. INCOME TAX OFFICER , WARD-5(2),, SURAT

In the result, both the appeals of the Assessees are dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

disallowances made by AO are confirmed and grounds taken by appellant are dismissed.” 5. Learned Counsel for the Assessee reiterated the submissions made before the authorities below and submitted that assessee followed PCM which is accepted by the department in earlier year. He has referred to statement of Shri Maganbhai Radadyi in which he has stated that from three projects

M/S. VRAJ DEVELOPERS,,SURAT vs. INCOME TAX OFFICER, WARD-5(2),, SURAT

In the result, both the appeals of the Assessees are dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

disallowances made by AO are confirmed and grounds taken by appellant are dismissed.” 5. Learned Counsel for the Assessee reiterated the submissions made before the authorities below and submitted that assessee followed PCM which is accepted by the department in earlier year. He has referred to statement of Shri Maganbhai Radadyi in which he has stated that from three projects

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

10% of interest earned on fixed deposits, loan and income-tax refund aggregating to Rs.3,12,419/- ought to be deducted while excluding the interest income for the purpose of computing the deduction under section 80IA of the Act. 8. On the facts and in the circumstances of the case and in law, the CIT(A) erred in not deleting

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

10% of interest earned on fixed deposits, loan and income-tax refund aggregating to Rs.3,12,419/- ought to be deducted while excluding the interest income for the purpose of computing the deduction under section 80IA of the Act. 8. On the facts and in the circumstances of the case and in law, the CIT(A) erred in not deleting

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

10% of interest earned on fixed deposits, loan and income-tax refund aggregating to Rs.3,12,419/- ought to be deducted while excluding the interest income for the purpose of computing the deduction under section 80IA of the Act. 8. On the facts and in the circumstances of the case and in law, the CIT(A) erred in not deleting

RAJ ABHISHEK CORPORATION,SURAT vs. PR. CIT-1, SURAT, SURAT

In the result, appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.117/Srt/2022 ("नधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) Raj Abhishek Corporation Principal Commissioner Of Income 501,Kohinoortextiles Market, Tax, Surat-1, Room No.123, Aaykar Vs. Ring Road, Surat-395002 Bhavan, Majura Gate, Surat—395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajfr 6297 D (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Ketan Jagirdar, C.A राज"व क" ओर से /Respondent By : Shri Ashok B. Koli, Cit-D.R

disallowance in respect of deduction claimed u/s 80-IB of the Act. Thus, Ld. PCIT noted that Assessing Officer has passed the order u/s 143(3) of the Act, dated 16.12.2019 without making inquiries which should have been made and without application of mind. This make the order erroneous in so far as it is prejudicial to the interest

DHANSUKHBHAI PARAGJIBHAI PATEL,,SURAT vs. THE DCIT, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee partly allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1021/Ahd/2016 िनधा"रण वष"/Assessment Year:2009-10 Shri Dhansukhbhai Deputy Commissioner Of Paragjibhai Patel, Income-Tax, 143, Brahaman Faliya, Circle - 2(3) Surat Dindoli Udhna 394210 Pan: Avdpp7007 L अपीलाथ" Appellant ""यथ"/Respondent

26,80,000.. Therefore, the AO has considered the long-term capital gain accrued in A.Y. 2009-10. The filed original return of income on 31.03.2012. A notice under section 148 of the Act was issued. The assessee replied the original return of income filed may be treated as filed in response to notice under section

SHRI DINESHBHAI VITTALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER,, SURAT

In the result, the appeal of the assessee partly allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.970/Ahd/2016 िनधा"रण वष"/Assessment Year:2009-10 Shri Dineshbhai Vittalbhai Income Tax Officer, Patel, Ward- 2(3)(7), Surat 6/1261, Bhut Sheri, Mahidharpura Surat Pan: Aatwpp 3597J अपीलाथ" Appellant ""यथ"/Respondent

26,80,000.. Therefore, the AO has considered the long-term capital gain accrued in A.Y. 2009-10. The filed original return of income on 31.03.2012. A notice under section 148 of the Act was issued. The assessee replied the original return of income filed may be treated as filed in response to notice under section

SMT. CHANCHALBEN MOHANBHAI BHANDAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(5),, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

26,80,000.. Therefore, the AO has considered the long-term capital gain accrued in A.Y. 2009-10. The filed original return of income on 31.03.2012. A notice under section 148 of the Act was issued. The assessee replied the original return of income filed may be treated as filed in response to notice under section

SHRI BABUBHAI J. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

26,80,000.. Therefore, the AO has considered the long-term capital gain accrued in A.Y. 2009-10. The filed original return of income on 31.03.2012. A notice under section 148 of the Act was issued. The assessee replied the original return of income filed may be treated as filed in response to notice under section

SHRI HASMUKHBHAI K. PATEL,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

26,80,000.. Therefore, the AO has considered the long-term capital gain accrued in A.Y. 2009-10. The filed original return of income on 31.03.2012. A notice under section 148 of the Act was issued. The assessee replied the original return of income filed may be treated as filed in response to notice under section

SHRI MOHANBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

26,80,000.. Therefore, the AO has considered the long-term capital gain accrued in A.Y. 2009-10. The filed original return of income on 31.03.2012. A notice under section 148 of the Act was issued. The assessee replied the original return of income filed may be treated as filed in response to notice under section

SHRI PRADIPKUMAR A. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

26,80,000.. Therefore, the AO has considered the long-term capital gain accrued in A.Y. 2009-10. The filed original return of income on 31.03.2012. A notice under section 148 of the Act was issued. The assessee replied the original return of income filed may be treated as filed in response to notice under section

SHRI NAVNITBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

26,80,000.. Therefore, the AO has considered the long-term capital gain accrued in A.Y. 2009-10. The filed original return of income on 31.03.2012. A notice under section 148 of the Act was issued. The assessee replied the original return of income filed may be treated as filed in response to notice under section

SHRI AMRATLAL MAGANLAL DESAI,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

26,80,000.. Therefore, the AO has considered the long-term capital gain accrued in A.Y. 2009-10. The filed original return of income on 31.03.2012. A notice under section 148 of the Act was issued. The assessee replied the original return of income filed may be treated as filed in response to notice under section

PREMILABEN M. BHANDARI,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, RANGE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

26,80,000.. Therefore, the AO has considered the long-term capital gain accrued in A.Y. 2009-10. The filed original return of income on 31.03.2012. A notice under section 148 of the Act was issued. The assessee replied the original return of income filed may be treated as filed in response to notice under section