PRAGATI GLASS PVT. LTD.,,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1 , BHARUCH

In the result, ground No. 4 is allowed

Bench: Shri Pawan Singh () & Dr. Arjun Lal Saini () Assessment Year: 2013-14 Pragati Glass Private Limited, Asst. Commissioner Of Income Tax, Kharach, Kosamba (R.S), District Vs. Cir. 1, Bharuch-394120 Station Road, Bharuch-392001. Pan No. Aabcp 7377 H Appellant Respondent

section 14A. 13. In the result, the ground No. 3 raised by assessee is allowed. 14. Ground No. 4 relates to disallowance of various expenses to the extent of 10%. The Ld. AR of the assessee submits that the assessee incurred total expenses of Rs.14,49,649/- on account of sales and business promotion office, miscellaneous expenses, labour expense

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

section 143(3) of the Act. The return of income, computation of income for all the above referred years were furnished. The assessee also relied on the certain case law. On the objection of Assessing Officer that the assessee has changed the classification in the middle year and not in the beginning of the year. Therefore there

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

section 143(3) of the Act. The return of income, computation of income for all the above referred years were furnished. The assessee also relied on the certain case law. On the objection of Assessing Officer that the assessee has changed the classification in the middle year and not in the beginning of the year. Therefore there

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

section 143(3) of the Act. The return of income, computation of income for all the above referred years were furnished. The assessee also relied on the certain case law. On the objection of Assessing Officer that the assessee has changed the classification in the middle year and not in the beginning of the year. Therefore there

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

section 143(3) of the Act. The return of income, computation of income for all the above referred years were furnished. The assessee also relied on the certain case law. On the objection of Assessing Officer that the assessee has changed the classification in the middle year and not in the beginning of the year. Therefore there

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

section 143(3) of the Act. The return of income, computation of income for all the above referred years were furnished. The assessee also relied on the certain case law. On the objection of Assessing Officer that the assessee has changed the classification in the middle year and not in the beginning of the year. Therefore there

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

section 143(3) of the Act. The return of income, computation of income for all the above referred years were furnished. The assessee also relied on the certain case law. On the objection of Assessing Officer that the assessee has changed the classification in the middle year and not in the beginning of the year. Therefore there

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

section 143(3) of the Act. The return of income, computation of income for all the above referred years were furnished. The assessee also relied on the certain case law. On the objection of Assessing Officer that the assessee has changed the classification in the middle year and not in the beginning of the year. Therefore there

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

section 143(3) of the Act. The return of income, computation of income for all the above referred years were furnished. The assessee also relied on the certain case law. On the objection of Assessing Officer that the assessee has changed the classification in the middle year and not in the beginning of the year. Therefore there

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

253 of Income-tax Act (Act) is directed against the order of the learned Commissioner of Income Tax (Appeals)-2, Surat, [in short “learned Commissioner (Appeals)”] dated 14.07.2016 pertaining to Assessment Years (AYs) 2010-11. 2. Brief facts of the case as gathered from the order of lower authorities are that the assessee is a company engaged in the business

M/S. VIPUL PARK,TAPI vs. THE DCIT,CENT.CIR.-2, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Hon'Ble & Dr.Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1195/Ahd/2013 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Vipul Park, Vs. The Deputy Commissioner Of Andhar Wadi Road, Income Tax, Central Circle-2, Vyara, Dist. Tapi – 394 650. Surat. [Pan: Aalfm 3438 P] अपीलाथ" / Appellant ""यथ"/Respondent

disallowance of deduction u/s.80IB(10) at Rs.39,62,791/-. To estimate the average profit, the opening stock plays an important role in assessee`s case, as the profit earned by the assessee is because of selling the opening stock, as explained above. We note that Assessing officer worked out the unreasonable profit in terms of quantum at Rs.28

ITO, WARD -2(3)(8), SURAT vs. SHRI MAYUR ASHESHBHAI JOSHI, SURAT

In the result the ground No

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

section 253(1) of the Income Tax Act, 1961 on 01.10.2021 vide ITA No.170/SRT/2021 against the order of the Commissioner (Appeals) relating to A.Y.2013-14 made on the 29.11.2018. Though this appeal should have been filed in the office of the Tribunal on or before the counting the period of sixty days from the date of communication of the order

PARAG NARESHBHAI MEHTA PROP. OF DEEKSHA TRADING ,SURAT vs. INCOME TAX OFFICER, WARD -2(3)(8), , SURAT

In the result the ground No

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

section 253(1) of the Income Tax Act, 1961 on 01.10.2021 vide ITA No.170/SRT/2021 against the order of the Commissioner (Appeals) relating to A.Y.2013-14 made on the 29.11.2018. Though this appeal should have been filed in the office of the Tribunal on or before the counting the period of sixty days from the date of communication of the order

VRAJENDRA JAGJIVANDAS THAKKAR PROP. OF ADITI EXPORTS,SURAT vs. INCOME TAX OFFICER, WD- 2(3)(8), SURAT

In the result the ground No

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

section 253(1) of the Income Tax Act, 1961 on 01.10.2021 vide ITA No.170/SRT/2021 against the order of the Commissioner (Appeals) relating to A.Y.2013-14 made on the 29.11.2018. Though this appeal should have been filed in the office of the Tribunal on or before the counting the period of sixty days from the date of communication of the order

THE ITO, WARD-2(3)(8),, SURAT vs. SHRI VRAJENDRA JAGJIVANDAS THAKKAR,, SURAT

In the result the ground No

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

section 253(1) of the Income Tax Act, 1961 on 01.10.2021 vide ITA No.170/SRT/2021 against the order of the Commissioner (Appeals) relating to A.Y.2013-14 made on the 29.11.2018. Though this appeal should have been filed in the office of the Tribunal on or before the counting the period of sixty days from the date of communication of the order

ITO, WARD 2(3)(8), SURAT vs. SHRI PARAG NARESHBHAI MEHTA, SURAT

In the result the ground No

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

section 253(1) of the Income Tax Act, 1961 on 01.10.2021 vide ITA No.170/SRT/2021 against the order of the Commissioner (Appeals) relating to A.Y.2013-14 made on the 29.11.2018. Though this appeal should have been filed in the office of the Tribunal on or before the counting the period of sixty days from the date of communication of the order

SONU DHARMICHAND BAFNA PROP. OF BRIGHT DIAMONDS,SURATY vs. INCOME TAX OFFICER, WD- 2(3)(8), SURAT

In the result the ground No

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

section 253(1) of the Income Tax Act, 1961 on 01.10.2021 vide ITA No.170/SRT/2021 against the order of the Commissioner (Appeals) relating to A.Y.2013-14 made on the 29.11.2018. Though this appeal should have been filed in the office of the Tribunal on or before the counting the period of sixty days from the date of communication of the order

INCOME TAX OFFICER, WARD -2(3)(8), SURAT vs. SHRI SONU DHARMICHAND BAFNA,, SURAT

In the result the ground No

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

section 253(1) of the Income Tax Act, 1961 on 01.10.2021 vide ITA No.170/SRT/2021 against the order of the Commissioner (Appeals) relating to A.Y.2013-14 made on the 29.11.2018. Though this appeal should have been filed in the office of the Tribunal on or before the counting the period of sixty days from the date of communication of the order