ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

section 143(3) r.w.s 254 for the year under consideration disallowed 10% ad hoc expenses for earning income from other

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

section 143(3) r.w.s 254 for the year under consideration disallowed 10% ad hoc expenses for earning income from other

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

section 143(3) r.w.s 254 for the year under consideration disallowed 10% ad hoc expenses for earning income from other

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

section 14A the assessee filed appeal before Ld. CIT(A). Before Ld. CIT(A) assessee filed detailed written submission as recorded in para- 8.2 of the order of Ld. CIT(A). Besides assessee’s other submission, submitted that disallowance made by Assessing Officer is erroneous that investment out of which exempt income earned were made out of own funds available

SANJIVKUMAR A. SHAH,VALSAD vs. I. T. OFFICE, VALSAD CIRCLE , VALSAD

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

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.187/Srt/2021 (Ay 2017-18) (Hearing In Physical Court) Sanjivkumar A Shah Income Tax Department, 4Th Floor, Amar Arcade, Valsad Circle, Valsad Vs Halar Road, Valsad-396001 -396001 Pan : Acpps 0794 L अपीलाथ"/Appellant ""यथ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. National Faceless Appeal Centre [for short to as “Ld. NFAC”]/Ld. CIT(A) Valsad dated 19.08.2021, which in turn arises out of an assessment order passed under section 143(3) of Income-Tax Act (Act) dated

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld. CIT(A)”] dated 14.06.2023 for the assessment year 2015-16, which in turn arises out of assessment order passed by Assessing Officer under section 143(3) of Income

THE ACIT, CIRCLE-2,, BHARUCH vs. SHRI AMRUTLAL BABALDAS PATEL,, ANKLESHWAR

In the result, ground No. 2 of appeal raised by the revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) The Assistant Commissioner Of Shri Amrutlal Babaldas Patel, Income Tax, Circle-2, Vs I) A/96, Jalkamal Apartment, Bharuch. Near Manav Mandir, Gidc, Ankleshwar, Gujarat – 392002. Ii) 32, Surdhara Bunglow, Near Sai Hospital, Thaltej, Ahmedabad. Pan: Aebpp 2999 E Appellant/ Revenue Respondent/ Assessee Assessee By Shri Jimit Shah – Ca Revenue By Shri Sita Ram Meena – Sr.Dr 22/02/2022 Date Of Hearing 12/05/2022 Date Of Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By The Revenue Is Directed Against Order Of Ld. Commissioner Of Income Tax (Appeals)-3, Vadodara Dated 29.04.2016 For The A.Y. 2012-13. The Revenue Raised The Following Grounds Of Appeal: “1. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(Appeals) Erred In Deleting The Disallowance Of Development Expenses Of Rs.1,79,19,550/- Without Appreciating That The Purported Expenditure Was On Account Of Contractual Payment To Four Related Parties. 1.1 The Ld. Cit(A) Erred In Not Appreciating That The Payment Of The Labour Expenses To The Contractors Were Held Up For Three Years Of Sale Of Land & Payment Was Made In The Calendar Year 2015 Only After The A.O. Sought Proof Of Payment. 1.2 The Ld. Cit(A) Erred In Not Appreciating The Fact That Contractors Of The Assessee Have Also Held Up Payment To Their Creditors For A Long Span Of Three Years, Which Is Not Acceptable On Any Surmise. Shri Amrutlal Babaldas Patel

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Revenue is directed against order of ld. Commissioner of Income Tax (Appeals)-3, Vadodara dated 29.04.2016 for the A.Y. 2012-13. The Revenue raised the following grounds of appeal: “1. On the facts and in the circumstances of the case

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

254(1) of Income Tax Act PER: PAWAN SINGH, J.M. 1. This set of six appeals by the common assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-VI, Baroda (in short, the ld. CIT(A) dated 10/11/2014 and 25/03/2015 for the Assessment years (AY) 2007-08 to 2011-12 respectively. In all these appeals

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

254(1) of Income Tax Act PER: PAWAN SINGH, J.M. 1. This set of six appeals by the common assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-VI, Baroda (in short, the ld. CIT(A) dated 10/11/2014 and 25/03/2015 for the Assessment years (AY) 2007-08 to 2011-12 respectively. In all these appeals

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

254(1) of Income Tax Act PER: PAWAN SINGH, J.M. 1. This set of six appeals by the common assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-VI, Baroda (in short, the ld. CIT(A) dated 10/11/2014 and 25/03/2015 for the Assessment years (AY) 2007-08 to 2011-12 respectively. In all these appeals