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

4). The Assessing Officer accordingly in the re-assessment order disallowed the entire deduction of Rs.1,12,75,723/-. On appeal before Ld. CIT(A), the assessee filed detailed written submission. The Ld. CIT(A) confirmed the validity of re-opening as well as addition / disallowance under section 80IA of the Act. 9. We find that during the original scrutiny

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

4). The Assessing Officer accordingly in the re-assessment order disallowed the entire deduction of Rs.1,12,75,723/-. On appeal before Ld. CIT(A), the assessee filed detailed written submission. The Ld. CIT(A) confirmed the validity of re-opening as well as addition / disallowance under section 80IA of the Act. 9. We find that during the original scrutiny

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

4). The Assessing Officer accordingly in the re-assessment order disallowed the entire deduction of Rs.1,12,75,723/-. On appeal before Ld. CIT(A), the assessee filed detailed written submission. The Ld. CIT(A) confirmed the validity of re-opening as well as addition / disallowance under section 80IA of the Act. 9. We find that during the original scrutiny

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

4). The Assessing Officer accordingly in the re-assessment order disallowed the entire deduction of Rs.1,12,75,723/-. On appeal before Ld. CIT(A), the assessee filed detailed written submission. The Ld. CIT(A) confirmed the validity of re-opening as well as addition / disallowance under section 80IA of the Act. 9. We find that during the original scrutiny

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

4). The Assessing Officer accordingly in the re-assessment order disallowed the entire deduction of Rs.1,12,75,723/-. On appeal before Ld. CIT(A), the assessee filed detailed written submission. The Ld. CIT(A) confirmed the validity of re-opening as well as addition / disallowance under section 80IA of the Act. 9. We find that during the original scrutiny

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

4). The Assessing Officer accordingly in the re-assessment order disallowed the entire deduction of Rs.1,12,75,723/-. On appeal before Ld. CIT(A), the assessee filed detailed written submission. The Ld. CIT(A) confirmed the validity of re-opening as well as addition / disallowance under section 80IA of the Act. 9. We find that during the original scrutiny

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

4) of the Act. 6. On the facts and in the circumstances of the case and in law, the CIT(A) erred in not appreciating that once deduction under section 80IA was granted in the initial assessment year, it ought to be allowed in the subsequent years for the remaining period. Bharuch Enviro Infrastructure Ltd. Vs DCIT 7. Without prejudice

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

4) of the Act. 6. On the facts and in the circumstances of the case and in law, the CIT(A) erred in not appreciating that once deduction under section 80IA was granted in the initial assessment year, it ought to be allowed in the subsequent years for the remaining period. Bharuch Enviro Infrastructure Ltd. Vs DCIT 7. Without prejudice

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

4) of the Act. 6. On the facts and in the circumstances of the case and in law, the CIT(A) erred in not appreciating that once deduction under section 80IA was granted in the initial assessment year, it ought to be allowed in the subsequent years for the remaining period. Bharuch Enviro Infrastructure Ltd. Vs DCIT 7. Without prejudice

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

4) of the Act. 6. On the facts and in the circumstances of the case and in law, the CIT(A) erred in not appreciating that once deduction under section 80IA was granted in the initial assessment year, it ought to be allowed in the subsequent years for the remaining period. Bharuch Enviro Infrastructure Ltd. Vs DCIT 7. Without prejudice

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ACIT,BHARUCH CIRCLE,, BHARUCH

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

4) of the Act. 6. On the facts and in the circumstances of the case and in law, the CIT(A) erred in not appreciating that once deduction under section 80IA was granted in the initial assessment year, it ought to be allowed in the subsequent years for the remaining period. Bharuch Enviro Infrastructure Ltd. Vs DCIT 7. Without prejudice

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ADDL.CIT,BHARUCH CIRCLE,, BHARUCH

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

4) of the Act. 6. On the facts and in the circumstances of the case and in law, the CIT(A) erred in not appreciating that once deduction under section 80IA was granted in the initial assessment year, it ought to be allowed in the subsequent years for the remaining period. Bharuch Enviro Infrastructure Ltd. Vs DCIT 7. Without prejudice

SHRI SABBIRBHAI DAWOODBHAI SHAIKH,SURAT vs. INCOME TAX OFFICER WARD-3(1)(4), SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Sabbirbhai Dawoodbhai Income Tax Officer, Ward- Shaikh, 3(1)(4), Anavil Business Vs 7/4539, Galemandi, Centre, Adajan, Surat- Lakkad Kot, 395009 Surat Pan : Aeqps 5688 Q Appellant / Assessee Respondent / Revenue

disallowance of exemption under section 54-F by taking view that assessee purchased asset under section 54-F on 22.09.2011. The assessee made deposit in capital gains account beyond the due date as per section 139(1) and investment in purchase / construction of eligible asset is beyond the due date under section 139(4

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

4 NR Aggarwal Industries Ltd. Assessment Years: 2007-08 to 2013-14 both, the assessees as well as the revenue have filed their respective appeals before this Tribunal. 6. The assessing officer passed regular assessment order under section 143(3) for A.Y. 2011-12 to 2013-14 and made various additions. On appeal the ld. CIT(A) by relying upon

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

4 NR Aggarwal Industries Ltd. Assessment Years: 2007-08 to 2013-14 both, the assessees as well as the revenue have filed their respective appeals before this Tribunal. 6. The assessing officer passed regular assessment order under section 143(3) for A.Y. 2011-12 to 2013-14 and made various additions. On appeal the ld. CIT(A) by relying upon

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

4) of the Act, the assessee is entitled for claim of deduction under section 80IA of the Act for carrying Solid Waste Management Activities. In compliance of provision of section 80IA of the Act, the assessee vide letter dated 09.02.2002 requested GIDC to execute agreement for obtaining income tax exemption for secured land filling site, accordingly, vide agreement dated

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

4) of the Act, the assessee is entitled for claim of deduction under section 80IA of the Act for carrying Solid Waste Management Activities. In compliance of provision of section 80IA of the Act, the assessee vide letter dated 09.02.2002 requested GIDC to execute agreement for obtaining income tax exemption for secured land filling site, accordingly, vide agreement dated

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

4) of the Act, the assessee is entitled for claim of deduction under section 80IA of the Act for carrying Solid Waste Management Activities. In compliance of provision of section 80IA of the Act, the assessee vide letter dated 09.02.2002 requested GIDC to execute agreement for obtaining income tax exemption for secured land filling site, accordingly, vide agreement dated