AALIDHARA TEXTOOL ENGINEERS PVT. LTD,SURAT vs. PCIT-1, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.94/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Alidhara Textool Engineers Pvt. Ltd., Vs. The Pcit-1, Surat. Plot No.168, Udhyog Nagar Road, Udhna, Surat -394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8469M (Assessee) (Respondent)

disallowance under section 14A r.w.r.8D and assessing officer having applied his mind, has adjudicated the issue, vide para nos. 3 to 3.6 of the assessment order under section 143(3) r.w.s. 92CA(3) of the Act, which are reproduced below: “3.1 On perusal of case records, it is seen that the assesses has earned dividend from shares amounting to Rs.80.06.230

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

13 to 15 of this order (supra). Considering the aforesaid factual and legal discussions, the re-opening is held as invalid and subsequent action initiated thereof are void ab initio.In the result, ground No.1 of assessee’s appeal is allowed. 30. Considering the fact that we have allowed the appeal of assessee on legal issue, therefore adjudication of other grounds

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

13 to 15 of this order (supra). Considering the aforesaid factual and legal discussions, the re-opening is held as invalid and subsequent action initiated thereof are void ab initio.In the result, ground No.1 of assessee’s appeal is allowed. 30. Considering the fact that we have allowed the appeal of assessee on legal issue, therefore adjudication of other grounds

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

13 to 15 of this order (supra). Considering the aforesaid factual and legal discussions, the re-opening is held as invalid and subsequent action initiated thereof are void ab initio.In the result, ground No.1 of assessee’s appeal is allowed. 30. Considering the fact that we have allowed the appeal of assessee on legal issue, therefore adjudication of other grounds

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

c) of section 80IA(4) (i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. Thus, the assessee succeeded on both the counts. The assessing officer is directed to allow the deduction under section 80IA claimed by the assessee. 29. In the result, ground No. 1 to 4 of the appeal are allowed

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

c) of section 80IA(4) (i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. Thus, the assessee succeeded on both the counts. The assessing officer is directed to allow the deduction under section 80IA claimed by the assessee. 29. In the result, ground No. 1 to 4 of the appeal are allowed

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

c) of section 80IA(4) (i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. Thus, the assessee succeeded on both the counts. The assessing officer is directed to allow the deduction under section 80IA claimed by the assessee. 29. In the result, ground No. 1 to 4 of the appeal are allowed

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

c) of section 80IA(4) (i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. Thus, the assessee succeeded on both the counts. The assessing officer is directed to allow the deduction under section 80IA claimed by the assessee. 29. In the result, ground No. 1 to 4 of the appeal are allowed

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

c) of section 80IA(4) (i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. Thus, the assessee succeeded on both the counts. The assessing officer is directed to allow the deduction under section 80IA claimed by the assessee. 29. In the result, ground No. 1 to 4 of the appeal are allowed

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

c) of section 80IA(4) (i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. Thus, the assessee succeeded on both the counts. The assessing officer is directed to allow the deduction under section 80IA claimed by the assessee. 29. In the result, ground No. 1 to 4 of the appeal are allowed

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

c) of section 80IA(4) (i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. Thus, the assessee succeeded on both the counts. The assessing officer is directed to allow the deduction under section 80IA claimed by the assessee. 29. In the result, ground No. 1 to 4 of the appeal are allowed

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

c) of section 80IA(4) (i). Accordingly the assessee is eligible for claim of deduction under section 80IA of the Act. Thus, the assessee succeeded on both the counts. The assessing officer is directed to allow the deduction under section 80IA claimed by the assessee. 29. In the result, ground No. 1 to 4 of the appeal are allowed

R.S. TRADELINK PVT.LTD.,SURAT vs. THE ACIT.,CIRCLE-4,, SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2130/Ahd/2014 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/S. R.S. Tradelink Pvt. Ltd., Vs. The Assistant Commissioner Plot No.17, Magdalla Port Road, Of Income Tax, Circle-4, Surat. Magdalla, Surat-395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr6607A (Assessee) (Respondent)

3).Give credit for prepaid taxes after due verification. Interest u/s.234A, 234B, 234C is charged as per calculation given in ITNS-150 which is part of this order. Issue notice under section 271(l)(c) for concealment of income and furnishing inaccurate particulars of income.” From the above (A), (B) and (C) analysis it is abundantly clear that

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

13. The Hon’ble Gujarat High Court in CIT Vs Nirma Chemical Works (P) Ltd (supra) held that when the assessee-company claimed relief under section 80-I, the assessing allowed part relief by reworking and reducing the relief available and on appeal entire relief was allowed to the assessee. Thereafter the Commissioner passed order under section 263 disallowing

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

13. The Hon’ble Gujarat High Court in CIT Vs Nirma Chemical Works (P) Ltd (supra) held that when the assessee-company claimed relief under section 80-I, the assessing allowed part relief by reworking and reducing the relief available and on appeal entire relief was allowed to the assessee. Thereafter the Commissioner passed order under section 263 disallowing

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

13. The Hon’ble Gujarat High Court in CIT Vs Nirma Chemical Works (P) Ltd (supra) held that when the assessee-company claimed relief under section 80-I, the assessing allowed part relief by reworking and reducing the relief available and on appeal entire relief was allowed to the assessee. Thereafter the Commissioner passed order under section 263 disallowing

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

13. The Hon’ble Gujarat High Court in CIT Vs Nirma Chemical Works (P) Ltd (supra) held that when the assessee-company claimed relief under section 80-I, the assessing allowed part relief by reworking and reducing the relief available and on appeal entire relief was allowed to the assessee. Thereafter the Commissioner passed order under section 263 disallowing

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

13. The Hon’ble Gujarat High Court in CIT Vs Nirma Chemical Works (P) Ltd (supra) held that when the assessee-company claimed relief under section 80-I, the assessing allowed part relief by reworking and reducing the relief available and on appeal entire relief was allowed to the assessee. Thereafter the Commissioner passed order under section 263 disallowing