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

disallowed sludge disposal charges of Rs. 696,574/- and depreciation of Rs. 504,537/-. However, on appeal before ld CIT(A) the assessee was granted relief on sludge disposal charges of Rs. 696,574/- and depreciation of Rs.504,537/-. 23. The case of the assessee was re-opened under section 147 on 28.03.2012. Notice under section 148

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

disallowed sludge disposal charges of Rs. 696,574/- and depreciation of Rs. 504,537/-. However, on appeal before ld CIT(A) the assessee was granted relief on sludge disposal charges of Rs. 696,574/- and depreciation of Rs.504,537/-. 23. The case of the assessee was re-opened under section 147 on 28.03.2012. Notice under section 148

RAJLAXMI POLYMERS PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, SURAT

In the result the appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing) Vs Rajlaxmi Polymers Pvt Ltd, Income Tax Officer, 5024,World Trade Centre, Ward -2 (1)(1), Near Udhna Darwaja, Surat, Ring Road, Surat-395002 Pan : Aabcr 1210 M Assessee Revenue Assessee By Sh. Sapnesh Sheth Ca/Ar Revenue By Ms. Anupma Singla Sr Dr Date Of Hearing 17/12/2020 Date Of Pronouncement 21/12/2020

disallowed under section 37(1) of the IT Act. Therefore, income to the tune of ₹ 14,67,100/- has escaped assessment for AY 2010-11 by reason of failure on the part of assessee. Therefore, the case is required to be reopened under section 147 of the IT Act. Accordingly, notice under section 148

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 was considered by CIT(A) at the time of original assessment proceedings and your honour wants to disturb the same again in the revisional proceedings. So this is the case of partial merger of original assessment order with the order of CIT(A). Even in the case of the partial merger, the order u/s 263 cannot be passed

CHIRAG MISHRIMAL HIRANI,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(3), SURAT

In the result, appeal of assessee is allowed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.582/Srt/2023 (Ay 2007-08) (Hearing In Physical Court) Chirag Mishrimal Hirani Deputy Commissioner Of 301, Divyadarshan Income-Tax, Circle-1(3), Vs Apartments, B/H Umra Police Surat, Aayakar Bhavan, Station, Surat-395001 Majura Gate, Surat-395001 Pan : Amups 4678 Q अपीलाथ"/Appellant ""यथ" /Respondent

148 was issued by a competent Assessing Officer. The assessee requested to provide for reasons recorded. The reasons recorded was provided to assessee along with letter dated 17.08.2014, copy of reasons recorded is filed at page-42 of paper book. The reasons recorded are contradictory in itself. In para-1, the reasons indicate that information was received from DDIT (Investigation

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

disallowed depreciation of Rs. 1,94,778/-. Aggrieved by the action of Assessing Officer, the assessee filed appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 21/06/2013 allowed certain reliefs to the assessee. 4. Later on, the case of assessee was reopened under section 147 of Income-tax Act. Notice under Section 148

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

disallowed depreciation of Rs. 1,94,778/-. Aggrieved by the action of Assessing Officer, the assessee filed appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 21/06/2013 allowed certain reliefs to the assessee. 4. Later on, the case of assessee was reopened under section 147 of Income-tax Act. Notice under Section 148

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

disallowed depreciation of Rs. 1,94,778/-. Aggrieved by the action of Assessing Officer, the assessee filed appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 21/06/2013 allowed certain reliefs to the assessee. 4. Later on, the case of assessee was reopened under section 147 of Income-tax Act. Notice under Section 148

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

disallowed depreciation of Rs. 1,94,778/-. Aggrieved by the action of Assessing Officer, the assessee filed appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 21/06/2013 allowed certain reliefs to the assessee. 4. Later on, the case of assessee was reopened under section 147 of Income-tax Act. Notice under Section 148

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

disallowed depreciation of Rs. 1,94,778/-. Aggrieved by the action of Assessing Officer, the assessee filed appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 21/06/2013 allowed certain reliefs to the assessee. 4. Later on, the case of assessee was reopened under section 147 of Income-tax Act. Notice under Section 148

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

disallowed depreciation of Rs. 1,94,778/-. Aggrieved by the action of Assessing Officer, the assessee filed appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 21/06/2013 allowed certain reliefs to the assessee. 4. Later on, the case of assessee was reopened under section 147 of Income-tax Act. Notice under Section 148

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

disallowed depreciation of Rs. 1,94,778/-. Aggrieved by the action of Assessing Officer, the assessee filed appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 21/06/2013 allowed certain reliefs to the assessee. 4. Later on, the case of assessee was reopened under section 147 of Income-tax Act. Notice under Section 148

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

disallowed depreciation of Rs. 1,94,778/-. Aggrieved by the action of Assessing Officer, the assessee filed appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 21/06/2013 allowed certain reliefs to the assessee. 4. Later on, the case of assessee was reopened under section 147 of Income-tax Act. Notice under Section 148

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

disallowing a part of claim which was carried in appeal before CIT(A), requirement of conditions stipulated by sub-section (2) of section 80-I was very much subject matter of appeal and merely because Commissioner took a different view, it would not be sufficient to permit Commissioner to exercise power under section 263. 14. Further, the Hon’ble Gujarat

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

disallowing a part of claim which was carried in appeal before CIT(A), requirement of conditions stipulated by sub-section (2) of section 80-I was very much subject matter of appeal and merely because Commissioner took a different view, it would not be sufficient to permit Commissioner to exercise power under section 263. 14. Further, the Hon’ble Gujarat

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

disallowing a part of claim which was carried in appeal before CIT(A), requirement of conditions stipulated by sub-section (2) of section 80-I was very much subject matter of appeal and merely because Commissioner took a different view, it would not be sufficient to permit Commissioner to exercise power under section 263. 14. Further, the Hon’ble Gujarat

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

disallowing a part of claim which was carried in appeal before CIT(A), requirement of conditions stipulated by sub-section (2) of section 80-I was very much subject matter of appeal and merely because Commissioner took a different view, it would not be sufficient to permit Commissioner to exercise power under section 263. 14. Further, the Hon’ble Gujarat

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

disallowing a part of claim which was carried in appeal before CIT(A), requirement of conditions stipulated by sub-section (2) of section 80-I was very much subject matter of appeal and merely because Commissioner took a different view, it would not be sufficient to permit Commissioner to exercise power under section 263. 14. Further, the Hon’ble Gujarat

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

disallowing a part of claim which was carried in appeal before CIT(A), requirement of conditions stipulated by sub-section (2) of section 80-I was very much subject matter of appeal and merely because Commissioner took a different view, it would not be sufficient to permit Commissioner to exercise power under section 263. 14. Further, the Hon’ble Gujarat