KIRTIKUMAR NAGINDAS SHAH,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(6), SURAT

In the result, ground No.2 raised by the assessee is allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.535/Srt/2023 Assessment Year: (2014-15) (Physical Hearing) Kiritkumar Nagindas Shah, Vs. The Ito, A-1103, Regent Residency, Near Ward – 2(3)(6), Saurabh Society, Pal, Surat Surat – 395009, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anjps9031P (Appellant) (Respondent)

disallowance under section 14A of the Act, as follows: WORKING OF INTEREST DISALLOWANCE U/S. 14A:- ITA.535/SRT/2023/AY.2014-15 Kiritkumar Nagindas Shah Therefore

S J P CONSTRUCTIONS PRIVATE LIMITED,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), SURAT

In the result, ground No. 1 to 3 of the appeal are allowed for statistical purpose

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.430/Srt/2023 (Ay 2015-16) (Hearing In Physical Court) S J P Constructions Pvt. Ltd. Deputy Commissioner Of E-3300, Radhakrishna Textile Income Tax, Circle-2(1)(2) Vs Market, Ring Road, Surat- Surat, Aaykar Bhavan, 395002 Income Tax Colony, Pan No. Aajcs 4313 C Athwa, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

14A is attracted. The assessee has not offered suo motu disallowances under section14A. The Assessing Officer invoked provision of Rule 8D of the Income Tax Rules, 1962 and worked out the disallowance under third limb of Rule 8D(2). The Assessing Officer worked out the disallowance under section

M/S SUMILON INDUSTRIES PVT. LTD.,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.87/Srt/2022 ("नधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) M/S Sumilon Industries Pvt. Principal Commissioner Of Ltd. 6-121-A, Vairagini Wadi, Income-Tax-1, Aaykar Bhavan, Vs. Delhi Gate, Surat-395003 Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcs3567 L (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Mukund Bakshi, C.A राज"व क" ओर से /Respondent By: Shri Ashok B. Koli, Cit-D.R

disallowance u/s 14A is bad in law. 6. The assessee quoted Section 14 of the Act. 7. Section 14A provides

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)

disallowance of Rs.12,91,383/- in accordance with the provision of sub-section (3) of Section 14A of the Act, 1961 r.w.s.8D

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)

disallowance of Rs.12,91,383/- in accordance with the provision of sub-section (3) of Section 14A of the Act, 1961 r.w.s.8D

GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD,SURAT vs. PR. CIT-3, VADODARA

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.178/Srt/2020 Assessment Year: (2014-15) (Virtual Court Hearing) Gujarat Narmada Valley Fertilizers Vs. The Pcit-3 & Chemicals Ltd., Surat. Narmada House, Narmadanagar, Bharuch – 392015. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacg8372Q (Appellant) (Respondent) Assessee By Shri Yogesh Shah, Ar Respondent By Shri Ashok B. Koli, Cit-Dr Date Of Hearing 03/01/2023 Date Of Pronouncement 22/02/2023

disallowance under section 14A of the Act. The Ld. Counsel submitted that disallowance ITA No.178/SRT/2020/AY.2014-15 Gujarat Narmada Valley Fertilizers & Chemicals

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result ground No. 4 of the appeal is allowed

Bench: Shri Pawan Singh, Hon'Ble & Dr Arjun Lal Saini, Hon'Ble(Virtual Court - Virtual Hearing) आ.अ.सं./I.T.A No.262/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Sach Electro Mech Pvt. Ltd., V The Income Tax Officer, C/2, Maheshwari Apartment, S Ward-2(1)(2), Surat. Timaliyawad, Nanpura, . Surat – 395 001. [Pan: Aaics 8963 M] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Manish J.Shah – Ar राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

disallowance of Rs.61,883/- under section 14A of the Act. On appeal before ld. CIT(A), the action of the A.O. was upheld

INCOME TAX OFFICER WARD - 1(1)(1), SURAT vs. V R SURAT PVT. LTD. FORMERLY KNOWN AS M/S DHANLAXMI INFRASTRUCTURE PVT. LTD., SURAT

In the result, cross objection filed by the assessee (in CO

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.329/Srt/2022 Assessment Year: (2015-16) (Physical Hearing) Income Tax Officer, Ward- Vs. V R Surat Pvt. Ltd. 1(1)(1), Surat, Room No.111, 1St (Formerly Known As M/S. Floor, Aayakar Bhawan, Majura Dhanlaxmi Infrastructure Pvt. Gate, Surat-395001 Ltd.,).F. No.29, Virtuous Retail, Surat Dumas, Nr. Dumas Resort, Magdalla, Surat– 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccd5578R (Assessee) (Respondent) ""या"ेप. सं./Co No.16/Srt/2022 [Arising Out Of Ita No.329/Srt/2022] Assessment Year: (2015-16)

section 14A r/w Rule 8D and worked out total disallowance as Rs.44,80,924/-. Accordingly, Assessing Officer made further disallowance

THE ITO, WARD-1(1)(4),, SURAT vs. M/S. MID WAY LOGISTICS PVT. LTD.,, SURAT

In the result appeal of the revenue is dismissed

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Ble(Virtual Court Virtual Hearing) आ.अ.सं./I.T.A No.107/Ahd/2017 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V M/S.Mid Way Logistics Pvt. Ltd., 24, 2Nd Floor, Agrasen Point Complex, City Ward-1(1)(4), Surat. S. Light, Nr.Agrasen Bhavan, Surat - 395 007. [Pan: Aafcm 9233 K] अपीलाथ" / Appellant ""यथ"/Respondent

disallowance of ₹ 1.07 Crore under section 14A read with the Rule 8D. Aggrieved by the additions /disallowance under section 14A

JUPAX DISTRIBUTORS PVT. LTD.,KOLKATA vs. ITO WARD 12(2), KOLKATA

In the result, ground of appeal raised by the assessee assessment order allowed for statistical purposes

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Jupax Distributors Pvt. Ltd., A.C.I.T., Circle-4,Surat. 58A, Raja Basant Roy Road, (Old A.O.: Ito, Ward 12(2), Vs. Kolkata-700029. Kolkata (Wb) Pan No. Aaacj 6952 F Appellant/ Assessee Respondent/ Revenue

disallowance under Section 14A is made by the assessee. The assessment order was passed on 02/03/2015 under Section 144/143(3) of the Act. ITA 165/Srt/2022

HUBERGROUP INDIA PRIVATE LIMITED,VAPI vs. PR. COMMISSIONER OF INCOME TAX, VALSAD

In the result, appeal of the assessee is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.133/Srt/2022 (Ay 2018-19) (Hearing In Virtual Court) Hubergroup India Pvt. Ltd. Principal Commissioner Of Plot No.808/E, Phase-Ii, Income Tax, Valsad, Room Vs Gidc, Vapi-396195 No.301, 3Rd Floor, Income Tax Pan No. Aaach 7063 F Office, Palak Arcade, Pali Hill, Santi Nagar, Tithal Road, Valsad-396001 ""थ" /Respondent अपीलाथ"/Appellant

disallowed the deduction under section 80IA of the Act without verifying it, which has a direct bearing of computation of income of assessee. Therefore, to that extent the order is prejudicial in the interest of revenue. The Ld. PCIT also noted that Assessing Officer has not made any remarks towards expenses, which was incurred for earning exempt income under section

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

Section 14A applies to the INCOME included in the Computation of Total Income and not for INCOME deductible under Chp. VIA. 03. CHAPTER VIA deduction is not INCOME EXEMPT. JUDICIAL PRONOUNCEMENTS: 04. ACIT vs SURAT DIST CO-OP MILK PRODUCERS UNION LTD 97 Taxmann.com 382 (SURAT-T) 05. CIT vs Banaskantha Dist. Co. Op. Milk Producers' Union Ltd. 45 TAXMANN.COM

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

Section 14A applies to the INCOME included in the Computation of Total Income and not for INCOME deductible under Chp. VIA. 03. CHAPTER VIA deduction is not INCOME EXEMPT. JUDICIAL PRONOUNCEMENTS: 04. ACIT vs SURAT DIST CO-OP MILK PRODUCERS UNION LTD 97 Taxmann.com 382 (SURAT-T) 05. CIT vs Banaskantha Dist. Co. Op. Milk Producers' Union Ltd. 45 TAXMANN.COM

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

Section 14A applies to the INCOME included in the Computation of Total Income and not for INCOME deductible under Chp. VIA. 03. CHAPTER VIA deduction is not INCOME EXEMPT. JUDICIAL PRONOUNCEMENTS: 04. ACIT vs SURAT DIST CO-OP MILK PRODUCERS UNION LTD 97 Taxmann.com 382 (SURAT-T) 05. CIT vs Banaskantha Dist. Co. Op. Milk Producers' Union Ltd. 45 TAXMANN.COM

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

Section 14A applies to the INCOME included in the Computation of Total Income and not for INCOME deductible under Chp. VIA. 03. CHAPTER VIA deduction is not INCOME EXEMPT. JUDICIAL PRONOUNCEMENTS: 04. ACIT vs SURAT DIST CO-OP MILK PRODUCERS UNION LTD 97 Taxmann.com 382 (SURAT-T) 05. CIT vs Banaskantha Dist. Co. Op. Milk Producers' Union Ltd. 45 TAXMANN.COM

MANJU DEVI BEGANI,SURAT vs. INCOME TAX OFFICER,WARD 2(1)(3), SURAT

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

14A and Section 68 for disallowance and bogus agricultural income respectively.", "held": "The Tribunal held that the CIT(A) ignored

SHRI GORDHANBHAI R. ASODARIA,SURAT vs. ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE-3, SURAT

In the result, the ground No

Bench: Shri Pawan Singh(Virtual Hearing) Shri Gordhanbhai R. Asodaria, A.C.I.T., 8, Raghuvir Bunglow, City Light Road, Central Circle-3, Vs. Parle Point, Surat-395007. Surat. Pan No. Abapa 6910 G Appellant/ Assessee Respondent/ Revenue

Section 14A of the Act, the interest expenses of Rs. 1,70,691/- should be disallowed. The Assessing Officer recorded

SHRI JITENDRASINH BHARATSINH CHAUHAN,SILVASSA vs. ITO, WARD-SILVASSA, SILVASSA

In the result, the appeal of the assessee is allowed for statistical\npurposes

disallowance of expenses incurred in\nrelation to earning of exempt income u/s 14A read with Rule 8D of the I.T. Rule.\n4.\nLd. CIT(A), NFAC, Delhi has erred in law and on facts to upheld A.O.'s action\nto charge income tax at higher rate as per Section