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

disallowance under section 80IA of the Act. 29. We find that during the original scrutiny assessment, the Assessing Officer examined the claim of deduction under section 80IA of the Act. The Assessing Officer while recording reasons recorded extracted in para-6.1 in the order of Ld. CIT(A). Ld. Sr. counsel for the assessee vehemently argued that the claim

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

disallowance under section 80IA of the Act. 29. We find that during the original scrutiny assessment, the Assessing Officer examined the claim of deduction under section 80IA of the Act. The Assessing Officer while recording reasons recorded extracted in para-6.1 in the order of Ld. CIT(A). Ld. Sr. counsel for the assessee vehemently argued that the claim

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

disallowance under section 80IA of the Act. 29. We find that during the original scrutiny assessment, the Assessing Officer examined the claim of deduction under section 80IA of the Act. The Assessing Officer while recording reasons recorded extracted in para-6.1 in the order of Ld. CIT(A). Ld. Sr. counsel for the assessee vehemently argued that the claim

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

ENVIRO CONTROL PRIVATE LIMITED,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME- 1, SURAT

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.113/Srt/2022 (िनधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) Enviro Control Pvt. Ltd., Principal Commissioner Of Income- Tax-I, Surat Aayakar Bhawan, Majura Nr. Titan Showroom Ghod Dod Road, Vs. Gate, Opp. New Civil Hospital, Surat- Surat-395001 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Appellant ) (Respondent)

disallowance. The Circular No. 8/2014 rather clarifies the reason as to why the share of profits of a partnership firm is exempt from tax in the hands of partner. The same is reproduced here-in-under : "SECTION 10(2A) OF THE INCOME TAX ACT, 1961 - FIRM - SHARE OF PROFITS TO PARTNER OF FIRM - CLARIFICATION ON INTERPRETATION OF PROVISIONS OF SECTION

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

10 consecutive assessment years between AY 1997-98 to AY 2017-18 and the assessee- company has opted to claim deduction from AY 2006-07, the assessment year under dispute is the third year of the operation which is as per the 25 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals provisions of section

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

10 consecutive assessment years between AY 1997-98 to AY 2017-18 and the assessee- company has opted to claim deduction from AY 2006-07, the assessment year under dispute is the third year of the operation which is as per the 25 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals provisions of section

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

10 consecutive assessment years between AY 1997-98 to AY 2017-18 and the assessee- company has opted to claim deduction from AY 2006-07, the assessment year under dispute is the third year of the operation which is as per the 25 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals provisions of section

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

10 consecutive assessment years between AY 1997-98 to AY 2017-18 and the assessee- company has opted to claim deduction from AY 2006-07, the assessment year under dispute is the third year of the operation which is as per the 25 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals provisions of section

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

10 consecutive assessment years between AY 1997-98 to AY 2017-18 and the assessee- company has opted to claim deduction from AY 2006-07, the assessment year under dispute is the third year of the operation which is as per the 25 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals provisions of section

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

10 consecutive assessment years between AY 1997-98 to AY 2017-18 and the assessee- company has opted to claim deduction from AY 2006-07, the assessment year under dispute is the third year of the operation which is as per the 25 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals provisions of section

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

10 consecutive assessment years between AY 1997-98 to AY 2017-18 and the assessee- company has opted to claim deduction from AY 2006-07, the assessment year under dispute is the third year of the operation which is as per the 25 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals provisions of section

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

10 consecutive assessment years between AY 1997-98 to AY 2017-18 and the assessee- company has opted to claim deduction from AY 2006-07, the assessment year under dispute is the third year of the operation which is as per the 25 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals provisions of section

THE DCIT, CIRCLE-1(3), SURAT vs. SMT. URMI NILESH NAGARSETH, SURAT

In the result, the appeal of the revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court) Deputy Commissioner Of Income Vs. Smt Urmi Nilesh Nagarseth, Tax, Circle-1(3), Surat C-4, Dharam Palace, B/H. Sneh Sankul Hall, Anand Mahal Road, Adajan, Surat-395009. Pan : Abrpn1596Q Appellant Respondednt

10(37) of the IT Act. [2] Whether purchase of land by SMC from the assessee through registered deed after thorough negotiation and without invoking Provision of Section 78 of the Guj. (Bombay) Provisional Municipal Corporation Act, 1949 is treated as compensation or consideration comes under the Purview of eligible exemption Under section.10

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), SURAT vs. ENVIRO CONTROL PVT. LTD., SURAT

In the result, the appeal is partly allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

31,819 11 Total disallowable amount 13,01,383 12 Amount disallowed 10,000 Amount short disallowed 13 12,91,383 Therefore, Assessing Officer disallowed Rs.12,91,383/- in accordance with the provisions of sub-section

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE - 1(1)(1), SURAT vs. ENVIRO CONTROL PVT. LTD., , SURAT

In the result, the appeal is partly allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

31,819 11 Total disallowable amount 13,01,383 12 Amount disallowed 10,000 Amount short disallowed 13 12,91,383 Therefore, Assessing Officer disallowed Rs.12,91,383/- in accordance with the provisions of sub-section

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

31 March 2011 unless there has been any failure on part of the appellant to disclose fully and truly all material facts necessary for the assessment. 3. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the validity of re-opening the assessment under section 148 of the Act inspite

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

31 March 2011 unless there has been any failure on part of the appellant to disclose fully and truly all material facts necessary for the assessment. 3. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the validity of re-opening the assessment under section 148 of the Act inspite

BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

31 March 2011 unless there has been any failure on part of the appellant to disclose fully and truly all material facts necessary for the assessment. 3. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the validity of re-opening the assessment under section 148 of the Act inspite