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

301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessment' for purposes of section 234D

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

301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessment' for purposes of section 234D

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

301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessment' for purposes of section 234D

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

301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessment' for purposes of section 234D

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

301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessment' for purposes of section 234D

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

301 (Mad), wherein the High Court has held that “interest under section 234D is leviable only if refund granted to assessee becomes collectable in order passed under regular assessment; hence, where assessment in pursuance to reassessment proceedings could not be termed as 'first assessment' so as to come within meaning of expression 'regular assessment' for purposes of section 234D

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

section 37 and the disallowance of portion of sugarcane price thereof results into Department taxing unreal and wrong amount of income and hence, liable to be struck down. 4. On the facts and in the circumstances of the case as well in law, As per Sr.No. 1 above both the lower authorities have erred in ignoring the fact that comparable

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), SURAT vs. ENVIRO CONTROL PVT. LTD., SURAT

In the result, the appeal is partly allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

section 14A by Finance Act, 2022 which is again being clarificatory in nature can be applied prospectively only cannot be applied retrospectively. In this regard, reliance is placed on following judgments: (a) PCIT vs. Era Infrastructure (India) Ltd. [2022] 141 taxmann.com 289 (Del) (b) PCIT vs. Delhi International Airport (P.) Ltd [2022] 144 taxmann.com 80 (Del) (c) ACIT vs. Williamson

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE - 1(1)(1), SURAT vs. ENVIRO CONTROL PVT. LTD., , SURAT

In the result, the appeal is partly allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

section 14A by Finance Act, 2022 which is again being clarificatory in nature can be applied prospectively only cannot be applied retrospectively. In this regard, reliance is placed on following judgments: (a) PCIT vs. Era Infrastructure (India) Ltd. [2022] 141 taxmann.com 289 (Del) (b) PCIT vs. Delhi International Airport (P.) Ltd [2022] 144 taxmann.com 80 (Del) (c) ACIT vs. Williamson

DCIT, CIRCLE-2(1)(2), SURAT vs. M/S. SHREE DURGA SYNTEX PVT. LTD, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e) of the Act. 3. On the facts and in the circumstances of the case and in law, the ld. CIT(A), Surat ought to have upheld the order of the Assessing Officer. It is, therefore, prayed that the order of the ld. CIT(A)-2, Surat may be set aside and that of the Assessing Officer

SHREE DURGA SYNTEX PRIVATE LIMITED,SURAT vs. ACIT, CIRCLE-4, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e) of the Act. 3. On the facts and in the circumstances of the case and in law, the ld. CIT(A), Surat ought to have upheld the order of the Assessing Officer. It is, therefore, prayed that the order of the ld. CIT(A)-2, Surat may be set aside and that of the Assessing Officer

THE ITO, WARD-2(3),, SURAT vs. SHRI GULAMBHAI ALIBHAI PATEL,, SURAT

In the result, appeal of the Revenue is partly allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2856/Ahd/2014 ("नधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) The Income Tax Officer, Shri Gulambhai Alibhai Patel, Vs Ward-2(3), Surat. Prop Of M/S.Gulambhai Alibhai Patel, 16-17, New Sardar Market, Dumbhal Patia, Surat – 394 210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aezpp 9802 N (Assessee) (Respondent) Assessee By : Shri Rushi Parekh - Ca Respondent By : Ms.Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 02/07/2021 घोषणाक"तार"ख/Date Of Pronouncement : 28/07/2021 आदेश / O R D E R Per Dr. A. L. Saini:

section 143(3) of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] dated 25.03.2014. 2. Grounds of appeal raised by the Revenue are as follows: “[1] On the facts and circumstances of the case, whether the Ld. CIT(A) was justified in telescoping the addition of Rs.2,30,59,243/- on account of bogus purchases, addition

VAPI GREEN ENVIRO LIMITED,VAPI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, , VALSAD

In the result, various grounds of appeal raised by the assessee are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Vapi Green Enviro Limited, Pr.C.I.T., Valsad. 135, 1St Floor, Via House, G.I.D.C. 301, 3Rd Floor, Palak Vs. Char Rasta, Vapi, Gujarat, Arcade, Shanti Nagar, India-396195. Tithal Road, Pan: Aaacv 8289 P Valsad-396001. Appellant Respondednt

301, 3rd Floor, Palak Vs. Char Rasta, Vapi, Gujarat, Arcade, Shanti Nagar, India-396195. Tithal Road, PAN: AAACV 8289 P Valsad-396001. APPELLANT RESPONDEDNT Assessee by Ms. Arti N. Shah, C.A. Department by Shri Ashish Pophare, CIT-DR Date of Institution of Appeal 31/05/2023 Date of hearing 19/09/2023 Date of pronouncement 21/09/2023 Order under Section 254(1) of Income

ACIT, CIR-1(3), SURAT vs. SHRI RAJESHKUMAR ARJANBHAI VEKARIA, SURAT

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

Bench: Shri Pawan Singhआ.अ.सं./Ita No.339/Srt/2022 (Ay 2014-15) (Hearing In Physical Court) Assistant Commissioner Of Shri Rajeshkumar Income Tax, Circle-1(3), Arjanbhai Vekaria, Vs Surat, Room No.301, 503, Trade Centre, 3Rd Floor, Anavil Business Ring Road, Centre, Hajira Road, Adajan, Surat-395007 Pan No: Acopv 1228 P Surat-395009 अपीलाथ"/Appellant ""थ" /Respondent

section 143(3). 5. Aggrieved by the addition/ disallowance of short term capital loss in the assessment order, the assessee filed appeal before Ld. CIT(A). Before Ld. CIT(A) assessee filed detailed written submission. In the written submissions the assessee explained the date of acquisition of immovable properties and date of sale with sale consideration, profit earned on sale

SHRI MURLIMANOHAR RAMKISHAN MUNDHRA,SURAT vs. INCOME TAX OFFICER, WARD - 1(2)(1), SURAT

In the result, ground No. 1 of the appeal is allowed

Bench: Shri Pawan Singhआ.अ.सं./Ita No.158/Srt/2023 (Ay 2013-14) (Hearing In Physical Court) Murlimanohar Ramkishan Income Tax Officer, Ward-1(2)(1), (Old Ward- Mundhra, 301 To 308, Vs 1(2)(3) Surat, Aayakar Third Floor, Shree Krishna Market, Near Metro Tower, Bhavan, Majura Gate, Ring Road, Surat-395002 Surat-395001 Pan No: Aflpm 6057 P अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Sudhir Surana, Ca & Shri Om Prakash Soni, Ca राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr अपील पंजीकरण/Appeal Instituted On 03.03.2023 सुनवाई की तारीख/Date Of Hearing 03.05.2023 उ"घोषणा क" तार"ख/Date Of 18.07.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Ld. Nfac/Ld.Cit(A)”] Dated 13.01.2023 For Assessment Year 2013-14, Which In Turn Arises From The Addition Made By The Assessing Officer In Assessment Order Passed Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 30.11.2018. The Assessee Has Raised The Following Ground Of Appeal:- Murllimanohar R Mundhra “1. Ld. Cit(A) Erred In Law & On Facts Confirming The Reassessment Proceeding Initiated By The Ld. Ao, Without Properly Appreciating The Submission Of The Appellant.

301 to 308, Vs 1(2)(3) Surat, Aayakar Third Floor, Shree Krishna market, Near Metro Tower, Bhavan, Majura Gate, Ring Road, Surat-395002 Surat-395001 PAN No: AFLPM 6057 P अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Sudhir Surana, CA & Shri Om Prakash Soni, CA राज"व क" ओर से /Revenue by Shri Vinod

ACIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA, SURAT

In the result, assessee`s appeal for both the assessment years, that is,

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

301/-, was passed u/s 143(3) of the Act, on 15.02.2013. 7. Subsequently, after recording the reasons and obtaining prior approval under section 151(1) the Income Tax Act, 1961 of the Pr. CIT-3, Surat, vide letter dated 30.03.2017, the proceedings under section 147 the Income Tax Act, 1961 were initiated, and, notice u/s 148 of the Income

SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,,SURAT vs. INCOME TAX OFFICER WARD-3(1(1), SURAT

In the result, assessee`s appeal for both the assessment years, that is,

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

301/-, was passed u/s 143(3) of the Act, on 15.02.2013. 7. Subsequently, after recording the reasons and obtaining prior approval under section 151(1) the Income Tax Act, 1961 of the Pr. CIT-3, Surat, vide letter dated 30.03.2017, the proceedings under section 147 the Income Tax Act, 1961 were initiated, and, notice u/s 148 of the Income

DCIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,, SURAT

In the result, assessee`s appeal for both the assessment years, that is,

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

301/-, was passed u/s 143(3) of the Act, on 15.02.2013. 7. Subsequently, after recording the reasons and obtaining prior approval under section 151(1) the Income Tax Act, 1961 of the Pr. CIT-3, Surat, vide letter dated 30.03.2017, the proceedings under section 147 the Income Tax Act, 1961 were initiated, and, notice u/s 148 of the Income