THE WANKA VIVIDH KARYAKARI SEVA SAHKARI MANDALI LTD,TAPI vs. THE INCOME TAX OFFICER, WARD2 BARDOLI, BARDOLI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Pawan Singhआ.अ.सं./Ita No.470/Srt/2023 (Ay 2017-18) (Hearing In Physical Court) The Wanka Vividh Karyakari Seva Income Tax Officer, Sahkari Mandali Ltd. Ward-2, Bardoli, Income Vs At & Po Wanka, Taluka-Nizar, Tax Office, 2Nd Floor, Bsnl Tapi-394370 Building, Opp. Jalaram Akshaymodi40@Gmail.Com Temple, Station Road, Pan No: Aahft 1009 K Bardoli-394601 अपीलाथ"/Appellant ""थ" /Respondent

disallowed the deduction under section 80P and treated the same as income of assessee. I find that before Ld. CIT(A) assessee filed similar submission as argued before me. The Ld. CIT(A) confirmed the action of Assessing Office by taking view that claiming deduction under section 80P(2)(a)(i) and 80P(2((d) the assessee failed to file

SHRI PANKAJBHAI AMBALAL PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(1),, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.3039/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 Shri Pankajbhai Ambalal Patel, V The Income Tax Officer, Ward-3(1), Surat. 1004, Shreeji Sayona Apartment, S City Light Road, City Light, . Surat – 395007. [Pan: Axjpp 8297 Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.3040/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 Shri Champakbhai Ambalal Patel, V The Income Tax Officer, 1004, Shreeji Sayona Apartment, S Ward-3(3), Surat. City Light Road, City Light, . Surat – 395007. [Pan: Axjpp 8296 R] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Hiren M.Diwan – Ca राज"वक"ओरसे /Revenue By Smt. Anupama Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 13.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Two Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-Iv, Surat Dated 27.08.2014 For The Assessment Year 2010-11. Page 2 Of 10 Pankajbhai Ambalal Patel & Other Vs. Ito, Ward-3(1), Surat. /Ita No’S.3039 & 3040/Ahd/2014 For A.Y. 2010-11

disallowance may please be deleted.” 3. The only effective ground raised in this appeal is against the action of ld.CIT(A) in upholding order of the Assessing Officer (AO) in not admitting the claim of deduction made u/s.54F of the Act in respect of deposits made in the capital gains scheme account beyond the date specified in section 139

SHRI CHAMPAKBHAI AMBALAL PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3),, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.3039/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 Shri Pankajbhai Ambalal Patel, V The Income Tax Officer, Ward-3(1), Surat. 1004, Shreeji Sayona Apartment, S City Light Road, City Light, . Surat – 395007. [Pan: Axjpp 8297 Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.3040/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 Shri Champakbhai Ambalal Patel, V The Income Tax Officer, 1004, Shreeji Sayona Apartment, S Ward-3(3), Surat. City Light Road, City Light, . Surat – 395007. [Pan: Axjpp 8296 R] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Hiren M.Diwan – Ca राज"वक"ओरसे /Revenue By Smt. Anupama Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 13.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Two Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-Iv, Surat Dated 27.08.2014 For The Assessment Year 2010-11. Page 2 Of 10 Pankajbhai Ambalal Patel & Other Vs. Ito, Ward-3(1), Surat. /Ita No’S.3039 & 3040/Ahd/2014 For A.Y. 2010-11

disallowance may please be deleted.” 3. The only effective ground raised in this appeal is against the action of ld.CIT(A) in upholding order of the Assessing Officer (AO) in not admitting the claim of deduction made u/s.54F of the Act in respect of deposits made in the capital gains scheme account beyond the date specified in section 139

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

disallowance of consequence interests is also affirm. This ground No.6 of Revenue is dismissed. 16. In the result, Revenue’s appeal in IT(SS)A No.01/SRT/2021 is dismissed. IT(SS)A No.09/SRT/2020 (for A.Y.2014-15) 17. The Revenue has raised the following grounds of appeal:- “1. On the facts and in the circumstances of the case

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

disallowance of claim under section 80JJA of Act, though the years was eight year of business operation. The Hon’ble Court held that Tribunal committed no errors, not to speak of law in passing the impugned order. It was held that when the department thought fit to grant the deduction for four consecutive years, there was no reason to raise

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

disallowance of claim under section 80JJA of Act, though the years was eight year of business operation. The Hon’ble Court held that Tribunal committed no errors, not to speak of law in passing the impugned order. It was held that when the department thought fit to grant the deduction for four consecutive years, there was no reason to raise

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

disallowance of claim under section 80JJA of Act, though the years was eight year of business operation. The Hon’ble Court held that Tribunal committed no errors, not to speak of law in passing the impugned order. It was held that when the department thought fit to grant the deduction for four consecutive years, there was no reason to raise

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

disallowance of claim under section 80JJA of Act, though the years was eight year of business operation. The Hon’ble Court held that Tribunal committed no errors, not to speak of law in passing the impugned order. It was held that when the department thought fit to grant the deduction for four consecutive years, there was no reason to raise

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

disallowance of claim under section 80JJA of Act, though the years was eight year of business operation. The Hon’ble Court held that Tribunal committed no errors, not to speak of law in passing the impugned order. It was held that when the department thought fit to grant the deduction for four consecutive years, there was no reason to raise

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

disallowance of claim under section 80JJA of Act, though the years was eight year of business operation. The Hon’ble Court held that Tribunal committed no errors, not to speak of law in passing the impugned order. It was held that when the department thought fit to grant the deduction for four consecutive years, there was no reason to raise

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

disallowance of claim under section 80JJA of Act, though the years was eight year of business operation. The Hon’ble Court held that Tribunal committed no errors, not to speak of law in passing the impugned order. It was held that when the department thought fit to grant the deduction for four consecutive years, there was no reason to raise

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

disallowance of claim under section 80JJA of Act, though the years was eight year of business operation. The Hon’ble Court held that Tribunal committed no errors, not to speak of law in passing the impugned order. It was held that when the department thought fit to grant the deduction for four consecutive years, there was no reason to raise

JERAMBHAI BHAGVANBHAI GOHIL,VARACHHA, SURAT vs. INCOME TAX OFFICER, WARD 3(3)(2), SURAT

In the result, appeal of the assessee is allowed

Bench: SHRI PAWAN SINGH (Judicial Member)

5,85,260/- Gam, Tal Laktar, Dist. Surendarnagar 8. The assessee also furnished copy of purchase deed and submitted that the Assessing Officer disallowed the claim of assessee under section 54B on various reasons. On the objection that no details were furnished about agricultural activities, the assessee stated that the assessing officer in para 5.1 has admitted that

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

disallowed for want of supporting documents and the unaccounted income disclosed during survey proceedings u/s 133A of the Act on 04.03.2014 of Rs.1,95,00,000/- and should be taxed u/s 160/SRT/2023/AY.2013-14 M/s Surat Life Care Pvt. Ltd. 115BBE of the Act. It was also reminded to the assessee that the benefit of section 139(5

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. M/S HI-TECH SWEET WATER TECHNOLOGIES(P) LTD., SURAT

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.230/Srt/2022 "नधा"रण वष"/Assessment Year: (2019-20) (Physical Court Hearing) Assistant Commissioner Of M/S Hi-Tech Sweet Water Income-Tax, Central Circle-2, Technologies (P.) Ltd., 5Th Room No.505, Floor, Vs. 4, Gopal Nagar, Nandeda Char Aayakar Bhawan, Majura Gate, Rasta, Gidc, Bardoli–394601 Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach7432C िनधा"रती क" ओर से Assessee By Shri Kiran K. Shah, Ca राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 घोषणा क" तारीख/Date Of Pronouncement 30/01/2023

disallowance of claim of deduction under section 80IA of the Act for Rs. 13,09,512/- . The assessing officer noted that assessee has claimed deduction u/s 80IA of the Act but has filed the return of income on 29.03.2014 i.e. after the due date i.e. 31.10.2013 (extended date) of filing of audited return of income u/s 139(1), had lapsed

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

5 are covered by the order of Tribunal in favour of assessee in assessees own case for AY 2008-09, in ITA No. 1849/Ahd/2014 dated 2712.2021. The ld Sr Advocate for the assessee submits that ld CIT(A) followed the order of CIT(A) in AY 208-09, which has been allowed in favour of assessee and there

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

5 are covered by the order of Tribunal in favour of assessee in assessees own case for AY 2008-09, in ITA No. 1849/Ahd/2014 dated 2712.2021. The ld Sr Advocate for the assessee submits that ld CIT(A) followed the order of CIT(A) in AY 208-09, which has been allowed in favour of assessee and there

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

5 are covered by the order of Tribunal in favour of assessee in assessees own case for AY 2008-09, in ITA No. 1849/Ahd/2014 dated 2712.2021. The ld Sr Advocate for the assessee submits that ld CIT(A) followed the order of CIT(A) in AY 208-09, which has been allowed in favour of assessee and there

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

5 are covered by the order of Tribunal in favour of assessee in assessees own case for AY 2008-09, in ITA No. 1849/Ahd/2014 dated 2712.2021. The ld Sr Advocate for the assessee submits that ld CIT(A) followed the order of CIT(A) in AY 208-09, which has been allowed in favour of assessee and there