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52 results for “disallowance”+ Section 161(1)clear

Sorted by relevance

Mumbai956Delhi853Kolkata252Chennai242Bangalore241Ahmedabad213Jaipur198Pune138Hyderabad114Cochin91Indore76Chandigarh61Raipur55Surat52Panaji45Nagpur31Lucknow28Visakhapatnam24Allahabad21Amritsar13Rajkot11Karnataka11Agra10SC9Patna8Dehradun6Guwahati6Calcutta6Cuttack5Telangana4Jodhpur3Kerala3Ranchi3A.K. SIKRI ROHINTON FALI NARIMAN1Rajasthan1Punjab & Haryana1Jabalpur1

Key Topics

Addition to Income41Disallowance40Section 36(1)(va)35Deduction34Section 36(1)(viia)24Section 254(1)18Section 143(3)18Section 271(1)(c)15Section 143(1)14

THE SURAT DISTRICT CO. OP. BANK LTD.,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, SURAT

In the result, appeal of assessee for A

ITA 21/AHD/2017[2012-13]Status: DisposedITAT Surat28 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

Section 254(1)Section 36(1)(viia)

disallowed the deduction under section 36(1)(viia)(a) in assessment year 2012-13. However, on appeal before Ld. CIT(A) the assessee was granted relief and on further appeals of the Revenue is pending before Tribunal. These facts were not controverted by Revenue. Thus, the assessee is liable to be succeeded on the principles of consistency

THE ASSTT. CIT., CIRCLE - 2(2),, SURAT vs. THE SURAT DISTRICT CO. OPERATIVE BANK LTD.,, SURAT

In the result, appeal of assessee for A

Showing 1–20 of 52 · Page 1 of 3

Section 26314
Section 12A11
Exemption7
ITA 118/SRT/2019[2013-14]Status: Disposed
ITAT Surat
28 Jun 2022
AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

Section 254(1)Section 36(1)(viia)

disallowed the deduction under section 36(1)(viia)(a) in assessment year 2012-13. However, on appeal before Ld. CIT(A) the assessee was granted relief and on further appeals of the Revenue is pending before Tribunal. These facts were not controverted by Revenue. Thus, the assessee is liable to be succeeded on the principles of consistency

THE ASSTT. CIT., CIRCLE - 2(2),, SURAT vs. THE SURAT DISTRICT CO. OPERATIVE BANK LTD.,, SURAT

In the result, appeal of assessee for A

ITA 119/SRT/2019[2014-15]Status: DisposedITAT Surat28 Jun 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

Section 254(1)Section 36(1)(viia)

disallowed the deduction under section 36(1)(viia)(a) in assessment year 2012-13. However, on appeal before Ld. CIT(A) the assessee was granted relief and on further appeals of the Revenue is pending before Tribunal. These facts were not controverted by Revenue. Thus, the assessee is liable to be succeeded on the principles of consistency

ASSISTANT COMMISSIONER OF INCOME TAX, CIR.2(1)(1), SURAT vs. THE SURAT DISTRICT CO-OP. BANK LTD., SURAT

In the result, ground No.1& 3 raised by the Revenue is dismissed

ITA 131/SRT/2021[2017-18]Status: HeardITAT Surat04 Jul 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Assistant Commissioner The Surat District Co- Of Income Tax, Operative Bank Ltd. Vs Circle-2(1)(1), 1, Kanpith, Lalgate, Surat. Surat-395003 Pan : Aaaat 2985 Q Appellant / Revenue Respondent / Assessee

Section 254(1)Section 36(1)(viia)Section 80P

disallowed the deduction under section 36(1)(viia)(a) in assessment year 2012-13. However, on appeal before Ld. CIT(A) the assessee was granted relief and on further appeals of the Revenue is pending before Tribunal. These facts were not controverted by Revenue. Thus, the assessee is liable to be succeeded on the principles of consistency

DCIT, CIRCLE-2(2), SURAT vs. THE SURAT DISTRICT CO-OP. BANK LIMITED, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

ITA 4/SRT/2020[2011-12]Status: DisposedITAT Surat14 Jul 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 143(3)Section 36Section 36(1)(viia)Section 40

disallowed the deduction under section 36(1)(viia)(a) in assessment year 2012-13. However, on appeal before Ld. CIT(A) the assessee was granted relief and on further appeals of the Revenue is pending before Tribunal. These facts were not controverted by Revenue. Thus, the assessee is liable to be succeeded on the principles of consistency

THE SURAT DISTRICT CO-OP. BANK LTD,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), SURAT, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

ITA 590/SRT/2019[2011-12]Status: DisposedITAT Surat14 Jul 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 143(3)Section 36Section 36(1)(viia)Section 40

disallowed the deduction under section 36(1)(viia)(a) in assessment year 2012-13. However, on appeal before Ld. CIT(A) the assessee was granted relief and on further appeals of the Revenue is pending before Tribunal. These facts were not controverted by Revenue. Thus, the assessee is liable to be succeeded on the principles of consistency

SHRI PRAKASH F.SINGH,,VAPI vs. THE ITO, WARD-7,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 618/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

161 ("Mavilayi"), the question concerns the deductions a primary agricultural credit society can claim under section 80P(2)(a) (i) of the IT Act, after the introduction of section 80P(4) of that Act. Two Division Benches of Kerala High Court have taken conflicting views—the latter decision being unaware of the former one. Finally, that precedential conflict stood resolved

SHRI GUFRAN AHMED CHAUDHARI,,VALSAD vs. THE INCOME TAX OFFICER, VAPI WARD-1,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 623/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

161 ("Mavilayi"), the question concerns the deductions a primary agricultural credit society can claim under section 80P(2)(a) (i) of the IT Act, after the introduction of section 80P(4) of that Act. Two Division Benches of Kerala High Court have taken conflicting views—the latter decision being unaware of the former one. Finally, that precedential conflict stood resolved

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 143(1)

disallowing the claim of exemption under section 12A Jayshri Gopallal Maharajshrini Surat Srusti Trust vs. ITO (E) Asst. Year –2022-23 - 4– of the Act on account of delay in filing of Form 10B, along with return of income. 6. We observe that in the case of Brahmchari Wadi Trust vs. Commissioner of Income-tax (Exemption) [2025] 173 taxmann.com

M/S. SHANGRILA LATEX INDUSTRIES LIMITED,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX - 4, SURAT

In the result, appeal filed by the assessees is allowed

ITA 38/SRT/2017[2006-07]Status: DisposedITAT Surat28 Sept 2022AY 2006-07

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.38/Srt/2017 Assessment Year: (2006-07) (Physical Court Hearing) Shangrila Latex Industries Limited, Vs. The Acit, Circle-4, C/O. B.M. Parekh & Co., 203, 2Nd Surat. Floor, Navjivan Society, Bldg. No. 03, Lamington Road, Mumbai-400008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaics1479E (Appellant) (Respondent) Assessee By Shri Sanjay S. Kapadia, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 01/07/2022 28/09/2022 Date Of Pronouncement

Section 143(3)Section 147Section 148Section 234BSection 71

section 41(1) of the Act. It is covered by the head "income from other sources". Thus, after allowing inter-head adjustments u/s. 71 of the Act, the remaining income of Rs.329,46 lacs ITA.38/SRT/2017/AY.2006-07 Shangrila Latex Industries Pvt. Ltd. is required to be added to the total income of your company and set off of brought forward business loss

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH vs. BARODA GUJARAT GRAMIN BANK, BHARUCH

In the result, the appeal of the Revenue for A

ITA 229/SRT/2018[2013-14]Status: DisposedITAT Surat21 Feb 2019AY 2013-14

Bench: Shri Kul Bharat & Shri O. P. Meena

section 36 (1) (viia) of the Act. In view of this matter, we do not find any infirmity in the order of CIT (A), accordingly, same is upheld. This ground of appeal of the revenue is dismissed. 14. Ground No. 3 states that Ld. CIT (A) erred in deleting disallowance of Rs. 59,66,630 being provision for theft/ embezzlement

THE ADDL.CIT., BHARUCH RANGE,, BHARUCH vs. M/S. BARODA GUJARAT GRAMIN BANK,, BHARUCH

In the result, the appeal of the Revenue for A

ITA 1059/AHD/2015[2011-12]Status: DisposedITAT Surat21 Feb 2019AY 2011-12

Bench: Shri Kul Bharat & Shri O. P. Meena

section 36 (1) (viia) of the Act. In view of this matter, we do not find any infirmity in the order of CIT (A), accordingly, same is upheld. This ground of appeal of the revenue is dismissed. 14. Ground No. 3 states that Ld. CIT (A) erred in deleting disallowance of Rs. 59,66,630 being provision for theft/ embezzlement

ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH vs. BARODA GUJARAT GRAMIN BANK, BHARUCH

In the result, the appeal of the Revenue for A

ITA 228/SRT/2018[2012-13]Status: DisposedITAT Surat21 Feb 2019AY 2012-13

Bench: Shri Kul Bharat & Shri O. P. Meena

section 36 (1) (viia) of the Act. In view of this matter, we do not find any infirmity in the order of CIT (A), accordingly, same is upheld. This ground of appeal of the revenue is dismissed. 14. Ground No. 3 states that Ld. CIT (A) erred in deleting disallowance of Rs. 59,66,630 being provision for theft/ embezzlement

THE UDHNA UDYOGNAGAR SAHAKARI SANGH LTD.,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX, CIR. 1(2), SURAT

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

ITA 106/SRT/2021[2017-18]Status: DisposedITAT Surat22 Mar 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, Sns Platina, Of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’S Bank, Vesu, Surat – 395007. Pan: Aabck 8206 Aq Represented By Miss Chaitali Shah Ca Represented By Miss Anupma Singla Sr Dr 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., Of Income Tax, Circle- Plot No.268, Road No.2, Gidc, Sachin, 2(1)(2), Surat. Surat. Pan: Aahcs 3980 P Represented By Represented By Sh Manish Malpani Ca Miss Anupma Singla Sr Dr 3 The Udhna Udyognagar Sahakari Vs. The Assistant Commissioner Sangh Ltd., Of Income Tax, Circle-1(2), Central Road No.10, Surat. P.O.Box No.1224, Udhyognagar, Udhna, Surat – 394 210. Pan: Aaaat 2932 K Represented By Represented By Sh. Rushi Parekh Ca Miss Anupma Singla Sr Dr 4 Riddhi Siddhi Prints Pvt Ltd., Vs. The Assistant Commissioner 75-1 & 75-2, Of Income Tax, Circle-2(1) G.I.D.C., Pandesara, (2), Surat. Surat – 394221. Pan: Aaccr 7050 C Represented By Represented By Miss Richa Toshniwal Ca Miss Anupma Singla Sr Dr Tamanna Internationals Pvt. Ltd. & (04) Others.

Section 143(2)Section 254(1)Section 36(1)(va)

disallowance under section 36(1)(va) raised by the assessee is covered against assessee by the decision of Hon'ble Gujarat High Court in case of CIT vs. Gujarat State Road Tamanna Internationals Pvt. Ltd., & (04) Others. Transport Corporation (GSRTC) [2014] 366 ITR 170 (Guj). The AR further submitted against the decision in GSRTC, the Special Leave Petition (SLP) filed

TAMANNU INTERNATIONALS P LTD,SURAT vs. THE ITO ,WARD,2(1) (4), SURAT

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

ITA 156/SRT/2021[2017-18]Status: DisposedITAT Surat22 Mar 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, Sns Platina, Of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’S Bank, Vesu, Surat – 395007. Pan: Aabck 8206 Aq Represented By Miss Chaitali Shah Ca Represented By Miss Anupma Singla Sr Dr 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., Of Income Tax, Circle- Plot No.268, Road No.2, Gidc, Sachin, 2(1)(2), Surat. Surat. Pan: Aahcs 3980 P Represented By Represented By Sh Manish Malpani Ca Miss Anupma Singla Sr Dr 3 The Udhna Udyognagar Sahakari Vs. The Assistant Commissioner Sangh Ltd., Of Income Tax, Circle-1(2), Central Road No.10, Surat. P.O.Box No.1224, Udhyognagar, Udhna, Surat – 394 210. Pan: Aaaat 2932 K Represented By Represented By Sh. Rushi Parekh Ca Miss Anupma Singla Sr Dr 4 Riddhi Siddhi Prints Pvt Ltd., Vs. The Assistant Commissioner 75-1 & 75-2, Of Income Tax, Circle-2(1) G.I.D.C., Pandesara, (2), Surat. Surat – 394221. Pan: Aaccr 7050 C Represented By Represented By Miss Richa Toshniwal Ca Miss Anupma Singla Sr Dr Tamanna Internationals Pvt. Ltd. & (04) Others.

Section 143(2)Section 254(1)Section 36(1)(va)

disallowance under section 36(1)(va) raised by the assessee is covered against assessee by the decision of Hon'ble Gujarat High Court in case of CIT vs. Gujarat State Road Tamanna Internationals Pvt. Ltd., & (04) Others. Transport Corporation (GSRTC) [2014] 366 ITR 170 (Guj). The AR further submitted against the decision in GSRTC, the Special Leave Petition (SLP) filed

KARPARA PROJECT ENGINEERING PVT. LTD.,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT

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

ITA 309/SRT/2017[2014-15]Status: DisposedITAT Surat22 Mar 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, Sns Platina, Of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’S Bank, Vesu, Surat – 395007. Pan: Aabck 8206 Aq Represented By Miss Chaitali Shah Ca Represented By Miss Anupma Singla Sr Dr 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., Of Income Tax, Circle- Plot No.268, Road No.2, Gidc, Sachin, 2(1)(2), Surat. Surat. Pan: Aahcs 3980 P Represented By Represented By Sh Manish Malpani Ca Miss Anupma Singla Sr Dr 3 The Udhna Udyognagar Sahakari Vs. The Assistant Commissioner Sangh Ltd., Of Income Tax, Circle-1(2), Central Road No.10, Surat. P.O.Box No.1224, Udhyognagar, Udhna, Surat – 394 210. Pan: Aaaat 2932 K Represented By Represented By Sh. Rushi Parekh Ca Miss Anupma Singla Sr Dr 4 Riddhi Siddhi Prints Pvt Ltd., Vs. The Assistant Commissioner 75-1 & 75-2, Of Income Tax, Circle-2(1) G.I.D.C., Pandesara, (2), Surat. Surat – 394221. Pan: Aaccr 7050 C Represented By Represented By Miss Richa Toshniwal Ca Miss Anupma Singla Sr Dr Tamanna Internationals Pvt. Ltd. & (04) Others.

Section 143(2)Section 254(1)Section 36(1)(va)

disallowance under section 36(1)(va) raised by the assessee is covered against assessee by the decision of Hon'ble Gujarat High Court in case of CIT vs. Gujarat State Road Tamanna Internationals Pvt. Ltd., & (04) Others. Transport Corporation (GSRTC) [2014] 366 ITR 170 (Guj). The AR further submitted against the decision in GSRTC, the Special Leave Petition (SLP) filed

RIDDHI SIDDHI PRINTS PVT LTD.,SURAT vs. ASSISTANT COMMISIONER OF INCOME TAX , CIR.2(1)(2), SURAT

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

ITA 149/SRT/2021[2017-18]Status: DisposedITAT Surat22 Mar 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, Sns Platina, Of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’S Bank, Vesu, Surat – 395007. Pan: Aabck 8206 Aq Represented By Miss Chaitali Shah Ca Represented By Miss Anupma Singla Sr Dr 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., Of Income Tax, Circle- Plot No.268, Road No.2, Gidc, Sachin, 2(1)(2), Surat. Surat. Pan: Aahcs 3980 P Represented By Represented By Sh Manish Malpani Ca Miss Anupma Singla Sr Dr 3 The Udhna Udyognagar Sahakari Vs. The Assistant Commissioner Sangh Ltd., Of Income Tax, Circle-1(2), Central Road No.10, Surat. P.O.Box No.1224, Udhyognagar, Udhna, Surat – 394 210. Pan: Aaaat 2932 K Represented By Represented By Sh. Rushi Parekh Ca Miss Anupma Singla Sr Dr 4 Riddhi Siddhi Prints Pvt Ltd., Vs. The Assistant Commissioner 75-1 & 75-2, Of Income Tax, Circle-2(1) G.I.D.C., Pandesara, (2), Surat. Surat – 394221. Pan: Aaccr 7050 C Represented By Represented By Miss Richa Toshniwal Ca Miss Anupma Singla Sr Dr Tamanna Internationals Pvt. Ltd. & (04) Others.

Section 143(2)Section 254(1)Section 36(1)(va)

disallowance under section 36(1)(va) raised by the assessee is covered against assessee by the decision of Hon'ble Gujarat High Court in case of CIT vs. Gujarat State Road Tamanna Internationals Pvt. Ltd., & (04) Others. Transport Corporation (GSRTC) [2014] 366 ITR 170 (Guj). The AR further submitted against the decision in GSRTC, the Special Leave Petition (SLP) filed

SANKALP DYEING & PRINTING MILLS PVT. LTD.,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(1)(2), SURAT

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

ITA 45/SRT/2018[2014-15]Status: DisposedITAT Surat22 Mar 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, Sns Platina, Of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’S Bank, Vesu, Surat – 395007. Pan: Aabck 8206 Aq Represented By Miss Chaitali Shah Ca Represented By Miss Anupma Singla Sr Dr 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., Of Income Tax, Circle- Plot No.268, Road No.2, Gidc, Sachin, 2(1)(2), Surat. Surat. Pan: Aahcs 3980 P Represented By Represented By Sh Manish Malpani Ca Miss Anupma Singla Sr Dr 3 The Udhna Udyognagar Sahakari Vs. The Assistant Commissioner Sangh Ltd., Of Income Tax, Circle-1(2), Central Road No.10, Surat. P.O.Box No.1224, Udhyognagar, Udhna, Surat – 394 210. Pan: Aaaat 2932 K Represented By Represented By Sh. Rushi Parekh Ca Miss Anupma Singla Sr Dr 4 Riddhi Siddhi Prints Pvt Ltd., Vs. The Assistant Commissioner 75-1 & 75-2, Of Income Tax, Circle-2(1) G.I.D.C., Pandesara, (2), Surat. Surat – 394221. Pan: Aaccr 7050 C Represented By Represented By Miss Richa Toshniwal Ca Miss Anupma Singla Sr Dr Tamanna Internationals Pvt. Ltd. & (04) Others.

Section 143(2)Section 254(1)Section 36(1)(va)

disallowance under section 36(1)(va) raised by the assessee is covered against assessee by the decision of Hon'ble Gujarat High Court in case of CIT vs. Gujarat State Road Tamanna Internationals Pvt. Ltd., & (04) Others. Transport Corporation (GSRTC) [2014] 366 ITR 170 (Guj). The AR further submitted against the decision in GSRTC, the Special Leave Petition (SLP) filed

PUJA CHEMICALS,SURAT vs. DY. COMM. OF INCOME TAX, CPC/ INCOME TAX OFFICER, WD.2(3)(1), SURAT, BANGALURU

In the result, appeal is allowed for statistical purposes

ITA 161/SRT/2021[2018-19]Status: DisposedITAT Surat22 Feb 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.161 To 162/Srt/2021 & 163 To 164/Srt/2021 ("नधा"रणवष" / Assessment Years: (2017-18 To 2018-19) (Virtual Court Hearing) Puja Chemicals, Vs. The Dcit, Central 37-38, Jagdish Ind. Plot, Gabbar Processing Centre (Cpc), Mataji Temple Lane, Kadodara, Bengaluru. Tal. Palsana, Surat-394327. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffp5721Q Veekay Prints Pvt. Ltd., Vs. The Dcit, Central 210, Nr. Mahalaxmi Dyeing, Processing Centre (Cpc), Kadodara, Tal. Palsana, Surat-394327. Bengaluru. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacv9663K Vigilplus Seocurity Solutions Pvt. Ltd., Vs. The Dcit, Central 20/10, Dr. Shyama Prasad Mukharjee Processing Centre (Cpc), Nagar, Gujarat Gam Gruh Nirman Bengaluru. Board, Nr. Valentine Multiplex, Rundh, Dumar Road, Surat-395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcv4464B Shri Rasesh Shah, Ca Assessee By Respondent By Shri Sita Ram Meena, Sr. Dr Date Of Hearing 17/02/2022 25/02/2022 Date Of Pronouncement

Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

section 36(1)(va), disallowance made by Assessing Officer was just and proper - Held, yes [Para 8] [In favour of revenue] 15. In the meanwhile, it is noticed that on this issue appeal is pending before the Hon'ble Supreme Court and recently Hon'ble Gujarat High Court in Tax Appeal No. 1186 of 2018 has held that two clear

VIGILPLUS SECURITY SOLUTIONS PVT. LTD.,SURAT vs. DY. COMM. OF INCOME TAX, CPC, BANGLURU

In the result, appeal is allowed for statistical purposes

ITA 164/SRT/2021[2018-19]Status: DisposedITAT Surat22 Feb 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.161 To 162/Srt/2021 & 163 To 164/Srt/2021 ("नधा"रणवष" / Assessment Years: (2017-18 To 2018-19) (Virtual Court Hearing) Puja Chemicals, Vs. The Dcit, Central 37-38, Jagdish Ind. Plot, Gabbar Processing Centre (Cpc), Mataji Temple Lane, Kadodara, Bengaluru. Tal. Palsana, Surat-394327. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffp5721Q Veekay Prints Pvt. Ltd., Vs. The Dcit, Central 210, Nr. Mahalaxmi Dyeing, Processing Centre (Cpc), Kadodara, Tal. Palsana, Surat-394327. Bengaluru. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacv9663K Vigilplus Seocurity Solutions Pvt. Ltd., Vs. The Dcit, Central 20/10, Dr. Shyama Prasad Mukharjee Processing Centre (Cpc), Nagar, Gujarat Gam Gruh Nirman Bengaluru. Board, Nr. Valentine Multiplex, Rundh, Dumar Road, Surat-395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcv4464B Shri Rasesh Shah, Ca Assessee By Respondent By Shri Sita Ram Meena, Sr. Dr Date Of Hearing 17/02/2022 25/02/2022 Date Of Pronouncement

Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

section 36(1)(va), disallowance made by Assessing Officer was just and proper - Held, yes [Para 8] [In favour of revenue] 15. In the meanwhile, it is noticed that on this issue appeal is pending before the Hon'ble Supreme Court and recently Hon'ble Gujarat High Court in Tax Appeal No. 1186 of 2018 has held that two clear