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

7. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234B of the Act without appreciating the fact that as per the provisions section 234B(3) of the Act, interest is chargeable on the amount by which

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

7. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234B of the Act without appreciating the fact that as per the provisions section 234B(3) of the Act, interest is chargeable on the amount by which

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

7. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234B of the Act without appreciating the fact that as per the provisions section 234B(3) of the Act, interest is chargeable on the amount by which

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

disallowance under section 14A, therefore, with the consent of parties, all the appeals were clubbed, heard and decided by a consolidated order to avoid the conflicting decisions. For appreciation of facts, the facts in assessment year 2010-11 in IT(SS)A No.01/SRT/2021 was treated as “lead” case. The Revenue has raised the following grounds of appeal

M/S. S.D. MINERALS PVT.LTD.,SURAT vs. THE JT.CIT.,(OSD)CIRCLE-4,, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.554/Srt/2019 िनधा"रण वष"/Assessment Year:2009-10 M/S. S.D. Minerals Pvt. Ltd., Joint Commissioner Of 3009, World Trade Centre, Income-Tax Circle –4 Ring Road Surat 395002 (Osd)Surat Pan: Aakcs 3533 K अपीलाथ" Appellant ""यथ"/Respondent

disallowance under section 40A(3) is called for. The learned counsel for the assessee relied in the case of Attar Singh Gurmukh Singh v. ITO [1991] 59 Taxman 11 (SC) wherein the Hon`ble Supreme Court observed as under: “6. As to the validity of section 40A(3), it was urged that if the price of the purchased material

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

7 relates to addition in respect of fixed asset written off while computing deduction under Section 80IA and ground No. 8 relates to excluding interest on income tax paid while computing deduction under Section 80IA of the Act. At the time of hearing, Ld. Sr. Counsel for the assessee submits that he is not pressing these grounds of appeal, therefore

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

7 relates to addition in respect of fixed asset written off while computing deduction under Section 80IA and ground No. 8 relates to excluding interest on income tax paid while computing deduction under Section 80IA of the Act. At the time of hearing, Ld. Sr. Counsel for the assessee submits that he is not pressing these grounds of appeal, therefore

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

7 relates to addition in respect of fixed asset written off while computing deduction under Section 80IA and ground No. 8 relates to excluding interest on income tax paid while computing deduction under Section 80IA of the Act. At the time of hearing, Ld. Sr. Counsel for the assessee submits that he is not pressing these grounds of appeal, therefore

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

7 relates to addition in respect of fixed asset written off while computing deduction under Section 80IA and ground No. 8 relates to excluding interest on income tax paid while computing deduction under Section 80IA of the Act. At the time of hearing, Ld. Sr. Counsel for the assessee submits that he is not pressing these grounds of appeal, therefore

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

7 relates to addition in respect of fixed asset written off while computing deduction under Section 80IA and ground No. 8 relates to excluding interest on income tax paid while computing deduction under Section 80IA of the Act. At the time of hearing, Ld. Sr. Counsel for the assessee submits that he is not pressing these grounds of appeal, therefore

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

7 relates to addition in respect of fixed asset written off while computing deduction under Section 80IA and ground No. 8 relates to excluding interest on income tax paid while computing deduction under Section 80IA of the Act. At the time of hearing, Ld. Sr. Counsel for the assessee submits that he is not pressing these grounds of appeal, therefore

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

7 relates to addition in respect of fixed asset written off while computing deduction under Section 80IA and ground No. 8 relates to excluding interest on income tax paid while computing deduction under Section 80IA of the Act. At the time of hearing, Ld. Sr. Counsel for the assessee submits that he is not pressing these grounds of appeal, therefore

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

7 relates to addition in respect of fixed asset written off while computing deduction under Section 80IA and ground No. 8 relates to excluding interest on income tax paid while computing deduction under Section 80IA of the Act. At the time of hearing, Ld. Sr. Counsel for the assessee submits that he is not pressing these grounds of appeal, therefore

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

7 Sanjivkumar A Shah CIT 402 ITR 640 (SC) and Hon'ble Delhi High Court in the case of Indiabulls Financial Services Ltd. in ITA No. 470 of 2016 dated 21.11.2016 held that a combine reading of those decisions hold that Assessing Officer is required to compute the disallowance as per section

MOGAR PARTAPORE VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.DCIT, NAVSARI CIRCLE , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

section u/s 80P(2)(d) which is contrary to law hence required to be quashed. 2. The learned (AO) CPC-Bengaluru without providing an opportunity of being heard suo motu rejected the claim of Rs. 7,41,364/- (7,68,905 minus 27,541,) towards Dividend received from other Co-operative Society deduction disallowed

NAVAGAM VIBHAG SEVA SAHAKARI MANDLI LTD,NA vs. ARIVS.INCOME TAX OFFICER, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

section u/s 80P(2)(d) which is contrary to law hence required to be quashed. 2. The learned (AO) CPC-Bengaluru without providing an opportunity of being heard suo motu rejected the claim of Rs. 7,41,364/- (7,68,905 minus 27,541,) towards Dividend received from other Co-operative Society deduction disallowed

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

section u/s 80P(2)(d) which is contrary to law hence required to be quashed. 2. The learned (AO) CPC-Bengaluru without providing an opportunity of being heard suo motu rejected the claim of Rs. 7,41,364/- (7,68,905 minus 27,541,) towards Dividend received from other Co-operative Society deduction disallowed

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD-3, NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

section u/s 80P(2)(d) which is contrary to law hence required to be quashed. 2. The learned (AO) CPC-Bengaluru without providing an opportunity of being heard suo motu rejected the claim of Rs. 7,41,364/- (7,68,905 minus 27,541,) towards Dividend received from other Co-operative Society deduction disallowed