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 153C was recorded. The assessee before Assessing Officer clearly stated that he along with his wife jointly purchased a flat and paid the entire consideration of Rs.4.15 crores (½ by each) through cheque and they are still occupying the said flat. We find that no independent investigation was carried out by the Assessing Officer. The Assessing Officer merely relied

AALIDHARA TEXTOOL ENGINEERS PVT. LTD,SURAT vs. PCIT-1, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.94/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Alidhara Textool Engineers Pvt. Ltd., Vs. The Pcit-1, Surat. Plot No.168, Udhyog Nagar Road, Udhna, Surat -394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8469M (Assessee) (Respondent)

87,53,407/- as against original disallowance of Rs.34,52,937/-. The disallowance was considered by CIT(A) at the time of original assessment proceedings and your honour wants to disturb the same again in the revisional proceedings. So this is the case of partial merger of original assessment order with the order of CIT(A). Even in the case

N.R. AGARWAL INDUSTRIES LTD.,,VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,, SURAT

In the result the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

disallowance of deduction under section 80IA. Both assessee and revenue has preferred appeal before Tribunal and the issue was set aside the issue to CIT(A). The ld. CIT(A) in second round has mainly followed finding of his predecessor CIT(A), given his finding at para 5.7 to 5.11 and reworked cost attributable to Lower Pressure steam at page

THE ACIT, VAPI CIRCLE,, VAPI vs. M/S. N.R. AGARWAL INDUSTRIES LTD.,, VAPI

In the result the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

disallowance of deduction under section 80IA. Both assessee and revenue has preferred appeal before Tribunal and the issue was set aside the issue to CIT(A). The ld. CIT(A) in second round has mainly followed finding of his predecessor CIT(A), given his finding at para 5.7 to 5.11 and reworked cost attributable to Lower Pressure steam at page

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

87,850/- while processing the return of income U/s 143(1) of the Act got the year under consideration and further ejecting the plea of the assessee society made u/s 154 of the Act towards Co-operative Society deduction disallowed under section

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

87,850/- while processing the return of income U/s 143(1) of the Act got the year under consideration and further ejecting the plea of the assessee society made u/s 154 of the Act towards Co-operative Society deduction disallowed under section

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

87,850/- while processing the return of income U/s 143(1) of the Act got the year under consideration and further ejecting the plea of the assessee society made u/s 154 of the Act towards Co-operative Society deduction disallowed under section

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

87,850/- while processing the return of income U/s 143(1) of the Act got the year under consideration and further ejecting the plea of the assessee society made u/s 154 of the Act towards Co-operative Society deduction disallowed under section

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

87,850/- while processing the return of income U/s 143(1) of the Act got the year under consideration and further ejecting the plea of the assessee society made u/s 154 of the Act towards Co-operative Society deduction disallowed under section

JOLLY CONTAINERS,DAMAN AND DIU vs. DCIT, VAPI

In the result, appeal of the assessee is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.173/Srt/2022 (Ay 2019-20) (Hearing In Virtual Court) Jolly Containers Deputy Commissioner Of Survey No.739/740, Dabhel, Income-Tax, Vapi Circle, Vs Nani Daman, Kalaria, Daman Vapi-396191 & Diu-396210 Pan No: Aakfj 0632 M अपीलाथ"/Appellant ""यथ" /Respondent

section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 08.10.2020. The assessee has raised the following grounds of appeal:- “1. On the facts and in the circumstances of the case in law, the learned Assistant Director of Income Tax (CPC) has disallowed employees contribution to provident fund of Rs.7,87

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowance under Section 14A r.w. Rule 8D is to be restricted to the amount of exempt dividend income earned. In the present case, the exempt income earned during the year by the assessee is Rs. 4,55,385/-, therefore, considering the totality of the facts and circumstances of the case as well as by following the decision

DCIT, CIRCLE-1(1)(1), SURAT, SURAT vs. M/S. J K PAPER LIMITED, SURAT

In the result, all these three appeals of the Revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowance under Section 14A r.w. Rule 8D is to be restricted to the amount of exempt dividend income earned. In the present case, the exempt income earned during the year by the assessee is Rs. 4,55,385/-, therefore, considering the totality of the facts and circumstances of the case as well as by following the decision

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowance under Section 14A r.w. Rule 8D is to be restricted to the amount of exempt dividend income earned. In the present case, the exempt income earned during the year by the assessee is Rs. 4,55,385/-, therefore, considering the totality of the facts and circumstances of the case as well as by following the decision

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LIMITED, SURAT

In the result, this appeal of the Revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) D.C.I.T. M/S J.K. Paper Ltd. Circle-1(1)(2), P.O. Central Pulp Mill, Vs. Surat. Fort Songadh, Surat. Pan : Aaact 6305 N Appellant Respondednt

Section 143(3) of the Act on 13/03/2015 determining total income of Rs. 42.62 crores and book profit of Rs. 53.91 crores. The Assessing Officer while passing the assessment order made following additions: 1. Disallowance of expenses claimed on account of Rs. 89,22,235/- social forestry expenses and depreciation on assets used for social forestry. 2. Disallowance of claim

GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD,SURAT vs. PR. CIT-3, VADODARA

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.178/Srt/2020 Assessment Year: (2014-15) (Virtual Court Hearing) Gujarat Narmada Valley Fertilizers Vs. The Pcit-3 & Chemicals Ltd., Surat. Narmada House, Narmadanagar, Bharuch – 392015. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacg8372Q (Appellant) (Respondent) Assessee By Shri Yogesh Shah, Ar Respondent By Shri Ashok B. Koli, Cit-Dr Date Of Hearing 03/01/2023 Date Of Pronouncement 22/02/2023

87,708 (a+b) Amount disallowed by the assesses and allowed by Rs.4,52,000/- AO u/s. 14A RWS Rule 8D Short Disallowance Rs.2,03,35,708/- Underassessment of income as discussed above Rs.2,03,35,708/- Income-tax @30% +10% +EC & SHEC @ 3% = Rs.69,12,107/- 33.99% Thus, the differential amount of Rs.2,03,35,708/- was also required

SALONI ENGINEERING WORKS,VAPI vs. INCOME TAX OFFICER, WARD-8, VAPI

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.237/Srt/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House Of Shri Ward-9, Nr. Vaishali Char Rasta, Nh- Vs. R.C.Patel, Vaghdhara Road, 8, Gidc, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (Ut) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amlpm 3623 N (Appellant ) (Respondent)

87,135/- in ITA No.237/SRT/2021 and the amount of disallowance is to the tune of Rs.10,17,130/- in ITA No.238/SRT/2021. 6. At the outset, Ld. counsel for the assessee agreed that the common & identical issue in the instant appeals are squarely covered against the assessee by the order of the co-ordinate Bench of this Tribunal in ITA No.147

VYASHKUMAR INDRALAL MISHRA,SILVASSA vs. INCOME TAX OFFICER, WARD - 7, VAPI

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.237/Srt/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House Of Shri Ward-9, Nr. Vaishali Char Rasta, Nh- Vs. R.C.Patel, Vaghdhara Road, 8, Gidc, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (Ut) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amlpm 3623 N (Appellant ) (Respondent)

87,135/- in ITA No.237/SRT/2021 and the amount of disallowance is to the tune of Rs.10,17,130/- in ITA No.238/SRT/2021. 6. At the outset, Ld. counsel for the assessee agreed that the common & identical issue in the instant appeals are squarely covered against the assessee by the order of the co-ordinate Bench of this Tribunal in ITA No.147

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -3, SURAT vs. M/S V SQUARE PROJECT, SURAT

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.75/Srt/2023 (Ay 2017-18) (Hearing In Virtual Court) Asstt. Commissioner Of Income- M/S V Square Project Tax, Central Circle-3, Surat, 206, 2Nd Floor, Shanti Vs Room No. 507, 5Th Floor, Aaykar Arcade, 132Ft Ring Road, Bhavan, Majura Gate, Surat- Ahmedabad-380013 395001 Pan No. Aaifv 1955 B अपीलाथ"/Appellant ""थ" /Respondent

section 68 of the Act. The assessing officer further held that on verification of the details furnished by the assessee, he found that assessee has received cash of Rs 3,57,87,359/- from 53 buyers. Thus, remaining amount of Rs. 81,87,359/- (3,57,87,359-2,76,00,000 = 81,87,359) is also disallowed