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. 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

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

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

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. Bharuch Enviro Infrastructure Ltd. Vs DCIT It was held that when the department thought fit to grant the deduction for four consecutive years

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

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. Bharuch Enviro Infrastructure Ltd. Vs DCIT It was held that when the department thought fit to grant the deduction for four consecutive years

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

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. Bharuch Enviro Infrastructure Ltd. Vs DCIT It was held that when the department thought fit to grant the deduction for four consecutive years

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

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. Bharuch Enviro Infrastructure Ltd. Vs DCIT It was held that when the department thought fit to grant the deduction for four consecutive years

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

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. Bharuch Enviro Infrastructure Ltd. Vs DCIT It was held that when the department thought fit to grant the deduction for four consecutive years

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

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. Bharuch Enviro Infrastructure Ltd. Vs DCIT It was held that when the department thought fit to grant the deduction for four consecutive years

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Deputy Commissioner Of The Surat District Co- Income Tax Circle-2(2), Room Operative Bank Ltd. Vs No. 309, 3Rd Floor Aayakar Kanpith, Lalgate, Bhavan, Majura Gate, Surat- Surat-395003 395001 Pan : Aaaat 2985 Q Appellant / Revenue Respondent / Assessee

section 36(1)(viia) of Rs.3.66 crore, disallowed Rs.46,77,004/- on account of centenary celebration fund, disallowed Rs.7,72,099/- for gift distribution fund expense and disallowed Rs.8,83,239

MS KALAMANDIR JEWELLERS LTD. ,SURAT vs. THE ASST. COMMISSIONER OF INCOME TAX- CIRCLE 1(1)(1), SURAT

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

239/-\ncomprising ₹6,85,42,499/- to M/s Vaipan Business Private Limited\nand ₹1,59,72,740/- to M/s Sidhdev Trading LLP. Being of the view\nthat borrowed funds had been diverted for non-business purposes,\nthe Assessing Officer issued a show-cause notice calling upon the\nassessee to explain why proportionate interest expenditure should\nnot be disallowed.\n2.2

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, BHARUCH vs. SALYA INDIA PRIVATE LIMITED, BHARUCH

In the result, the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.438/Srt/2018 (Ay 2010-11) (Hearing In Physical Court) Assistant Commissioner Of Salya India Pvt. Ltd. Income Tax, Circle-1, Ayan Apartment, Limda Vs Bharuch, 1St Floor, Hari Falia, At & P.O Kamboli, Kunj, Income Tax Office, Bharuch Pan No. Aalcs 7799 C Above Bank Of Baroda Building, Station Road, Bharuch अपीलाथ"/Appellant ""यथ" /Respondent

239/- which the AO had disallowed and determined at Rs. NIL only. 5. The appellant craves to add to, amend or alter the above ground as may be deemed necessary. Relief claimed in appeal. The order of the CIT(A) on the above issue be set aside and that of the order u/s 143(3) passed by the Assessing Officer

ACIT, CIRCLE 1(2), SURAT vs. NYA INTERNATIONAL,, SURAT

In the result, ground nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

239, SEZ, GIDC, Sachin, Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHFN1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh shah, CA Assessee by Respondent by Shri H. P. Meena, CIT(DR) Date of Hearing 30/12/2022 Date of Pronouncement 22/02/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned two appeals filed by the Revenue, pertaining to the Assessment Years

ACIT, CIRCLE 1(2), SURAT vs. M/S NYA INTERNATIONAL,, SURAT

In the result, ground nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

239, SEZ, GIDC, Sachin, Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHFN1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh shah, CA Assessee by Respondent by Shri H. P. Meena, CIT(DR) Date of Hearing 30/12/2022 Date of Pronouncement 22/02/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned two appeals filed by the Revenue, pertaining to the Assessment Years

THE ACIT, CIRCLE-1,, SURAT vs. M/S. MICRO POLYESTER PVT. LTD., SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) A.C.I.T., M/S Micro Polyster Pvt. Ltd., Circle-1, 2025, Jash Textile Market, Ring Vs. Surat. Road, Surat-395002. Pan No. Aabcm 6127 E Appellant/ Revenue Respondent/ Assessee

disallowance of CENVAT credit, the assessee filed appeal before the ld. CIT(A). Before the ld. CIT(A), the assesse filed detailed statement of fact relied on various case laws on the validity of reopening as well as addition on merit. The assessee submitted that the case of assessee was reopened only on account of change of opinion