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

3) read with section 147 of the Act. 9. 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 not excluding the write back of pit covering expenses of Rs.3,07,052/-. 10. On the facts and in the circumstances of the case

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

3) read with section 147 of the Act. 9. 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 not excluding the write back of pit covering expenses of Rs.3,07,052/-. 10. On the facts and in the circumstances of the case

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

3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals assessment order, made disallowance of deduction under Section 80IA of Rs. 9102996/-, sludge disposal charges of Rs. 137374/- and disallowed excess depreciation of Rs. 310022/- and initiated penalty under Section 271(1)(c) of the Act. On appeal before

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

3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals assessment order, made disallowance of deduction under Section 80IA of Rs. 9102996/-, sludge disposal charges of Rs. 137374/- and disallowed excess depreciation of Rs. 310022/- and initiated penalty under Section 271(1)(c) of the Act. On appeal before

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

3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals assessment order, made disallowance of deduction under Section 80IA of Rs. 9102996/-, sludge disposal charges of Rs. 137374/- and disallowed excess depreciation of Rs. 310022/- and initiated penalty under Section 271(1)(c) of the Act. On appeal before

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

3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals assessment order, made disallowance of deduction under Section 80IA of Rs. 9102996/-, sludge disposal charges of Rs. 137374/- and disallowed excess depreciation of Rs. 310022/- and initiated penalty under Section 271(1)(c) of the Act. On appeal before

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

3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals assessment order, made disallowance of deduction under Section 80IA of Rs. 9102996/-, sludge disposal charges of Rs. 137374/- and disallowed excess depreciation of Rs. 310022/- and initiated penalty under Section 271(1)(c) of the Act. On appeal before

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

3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals assessment order, made disallowance of deduction under Section 80IA of Rs. 9102996/-, sludge disposal charges of Rs. 137374/- and disallowed excess depreciation of Rs. 310022/- and initiated penalty under Section 271(1)(c) of the Act. On appeal before

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

3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals assessment order, made disallowance of deduction under Section 80IA of Rs. 9102996/-, sludge disposal charges of Rs. 137374/- and disallowed excess depreciation of Rs. 310022/- and initiated penalty under Section 271(1)(c) of the Act. On appeal before

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

3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals assessment order, made disallowance of deduction under Section 80IA of Rs. 9102996/-, sludge disposal charges of Rs. 137374/- and disallowed excess depreciation of Rs. 310022/- and initiated penalty under Section 271(1)(c) of the Act. On appeal before

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

disallowing an amount of Rs. 1,07,70,324/- in respect of provision for pit covering expenses. 10. 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 adding back the following amount while computing the book profits under section 115JB

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

disallowing an amount of Rs. 1,07,70,324/- in respect of provision for pit covering expenses. 10. 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 adding back the following amount while computing the book profits under section 115JB

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

disallowing an amount of Rs. 1,07,70,324/- in respect of provision for pit covering expenses. 10. 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 adding back the following amount while computing the book profits under section 115JB

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

disallowing an amount of Rs. 1,07,70,324/- in respect of provision for pit covering expenses. 10. 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 adding back the following amount while computing the book profits under section 115JB

BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowing an amount of Rs. 1,07,70,324/- in respect of provision for pit covering expenses. 10. 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 adding back the following amount while computing the book profits under section 115JB

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ADDL.CIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowing an amount of Rs. 1,07,70,324/- in respect of provision for pit covering expenses. 10. 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 adding back the following amount while computing the book profits under section 115JB

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, SURAT vs. M/S AALIDHAR TEXTOOL ENGINEERS PVT. LTD., SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

70,85,577/- made by the Assessing Officer under Sec.l4A of the Act without: considering the fact that the assessee have neither furnished the details of expenses incurred for earning exempt income nor has made disallowance under Sec.14A of the Act in original return or in the revised return of income and it has only submitted a revised computation

ASST. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. AALIDHAARA TEXTOOL ENGINEERS PVT. LTD, SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

70,85,577/- made by the Assessing Officer under Sec.l4A of the Act without: considering the fact that the assessee have neither furnished the details of expenses incurred for earning exempt income nor has made disallowance under Sec.14A of the Act in original return or in the revised return of income and it has only submitted a revised computation

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

70. Before Ld. CIT(A) the assessee reiterated similar submission as made before Assessing Officer. In addition to this, assessee submitted that he has not earned any exempt income, therefore no disallowance under section 14A of the Act is warranted. The Ld. CIT(A) after referring the several decisions, which we have quoted in para-61 by our order