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

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

disallowed by the ITO on the ground that the assessee was not the owner of the power line and such finding was sustained in first appeal. During the course of the hearing before the ITAT, the assessee realized the difficulty in getting depreciation and, accordingly, requested the Tribunal to allow it to withdraw the appeal which was granted. Subsequent

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

disallowed by the ITO on the ground that the assessee was not the owner of the power line and such finding was sustained in first appeal. During the course of the hearing before the ITAT, the assessee realized the difficulty in getting depreciation and, accordingly, requested the Tribunal to allow it to withdraw the appeal which was granted. Subsequent

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

disallowed by the ITO on the ground that the assessee was not the owner of the power line and such finding was sustained in first appeal. During the course of the hearing before the ITAT, the assessee realized the difficulty in getting depreciation and, accordingly, requested the Tribunal to allow it to withdraw the appeal which was granted. Subsequent

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

disallowed by the ITO on the ground that the assessee was not the owner of the power line and such finding was sustained in first appeal. During the course of the hearing before the ITAT, the assessee realized the difficulty in getting depreciation and, accordingly, requested the Tribunal to allow it to withdraw the appeal which was granted. Subsequent

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

disallowed by the ITO on the ground that the assessee was not the owner of the power line and such finding was sustained in first appeal. During the course of the hearing before the ITAT, the assessee realized the difficulty in getting depreciation and, accordingly, requested the Tribunal to allow it to withdraw the appeal which was granted. Subsequent

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

disallowed by the ITO on the ground that the assessee was not the owner of the power line and such finding was sustained in first appeal. During the course of the hearing before the ITAT, the assessee realized the difficulty in getting depreciation and, accordingly, requested the Tribunal to allow it to withdraw the appeal which was granted. Subsequent

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

disallowed by the ITO on the ground that the assessee was not the owner of the power line and such finding was sustained in first appeal. During the course of the hearing before the ITAT, the assessee realized the difficulty in getting depreciation and, accordingly, requested the Tribunal to allow it to withdraw the appeal which was granted. Subsequent

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

5. The Assessing Officer further noted that in the computation of income, the assessee claimed deduction of Rs.5.863 crores on account of diminution of Government Securities. The assessee in the note attached with the computation of income, claimed such deduction on the basis of decision of Hon'ble Apex Court in the case of United Commercial Bank (UCO Bank

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

5. The Assessing Officer further noted that in the computation of income, the assessee claimed deduction of Rs.5.863 crores on account of diminution of Government Securities. The assessee in the note attached with the computation of income, claimed such deduction on the basis of decision of Hon'ble Apex Court in the case of United Commercial Bank (UCO Bank

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

5. The Assessing Officer further noted that in the computation of income, the assessee claimed deduction of Rs.5.863 crores on account of diminution of Government Securities. The assessee in the note attached with the computation of income, claimed such deduction on the basis of decision of Hon'ble Apex Court in the case of United Commercial Bank (UCO Bank

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

5. The Assessing Officer further noted that in the computation of income, the assessee claimed deduction of Rs.5.863 crores on account of diminution of Government Securities. The assessee in the note attached with the computation of income, claimed such deduction on the basis of decision of Hon'ble Apex Court in the case of United Commercial Bank (UCO Bank

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

5. The Assessing Officer further noted that in the computation of income, the assessee claimed deduction of Rs.5.863 crores on account of diminution of Government Securities. The assessee in the note attached with the computation of income, claimed such deduction on the basis of decision of Hon'ble Apex Court in the case of United Commercial Bank (UCO Bank

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

5. The Assessing Officer further noted that in the computation of income, the assessee claimed deduction of Rs.5.863 crores on account of diminution of Government Securities. The assessee in the note attached with the computation of income, claimed such deduction on the basis of decision of Hon'ble Apex Court in the case of United Commercial Bank (UCO Bank

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

5. The Assessing Officer further noted that in the computation of income, the assessee claimed deduction of Rs.5.863 crores on account of diminution of Government Securities. The assessee in the note attached with the computation of income, claimed such deduction on the basis of decision of Hon'ble Apex Court in the case of United Commercial Bank (UCO Bank

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

5. The Assessing Officer further noted that in the computation of income, the assessee claimed deduction of Rs.5.863 crores on account of diminution of Government Securities. The assessee in the note attached with the computation of income, claimed such deduction on the basis of decision of Hon'ble Apex Court in the case of United Commercial Bank (UCO Bank

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

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