KIRTIKUMAR NAGINDAS SHAH,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(6), SURAT

In the result, ground No.2 raised by the assessee is allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.535/Srt/2023 Assessment Year: (2014-15) (Physical Hearing) Kiritkumar Nagindas Shah, Vs. The Ito, A-1103, Regent Residency, Near Ward – 2(3)(6), Saurabh Society, Pal, Surat Surat – 395009, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anjps9031P (Appellant) (Respondent)

8D of the Rules, is applicable for disallowance under section 14A of the Act. The Rule 8D is amended by the Income

M/S SUMILON INDUSTRIES PVT. LTD.,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.87/Srt/2022 ("नधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) M/S Sumilon Industries Pvt. Principal Commissioner Of Ltd. 6-121-A, Vairagini Wadi, Income-Tax-1, Aaykar Bhavan, Vs. Delhi Gate, Surat-395003 Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcs3567 L (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Mukund Bakshi, C.A राज"व क" ओर से /Respondent By: Shri Ashok B. Koli, Cit-D.R

Section 14A of the Act provides for disallowance of the expenditure even where taxpayer in a particular year has not earned any exempt income. Accordingly, ld PCIT noted that disallowance u/s 14A is applicable to the case of assessee, the amount of disallowance as per Rule 8D

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

Section 14A is attracted. The assessee has not offered suo motu disallowances under section14A. The Assessing Officer invoked provision of Rule 8D

THE ITO, WARD-1(1)(4),, SURAT vs. M/S. MID WAY LOGISTICS PVT. LTD.,, SURAT

In the result appeal of the revenue is dismissed

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Ble(Virtual Court Virtual Hearing) आ.अ.सं./I.T.A No.107/Ahd/2017 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V M/S.Mid Way Logistics Pvt. Ltd., 24, 2Nd Floor, Agrasen Point Complex, City Ward-1(1)(4), Surat. S. Light, Nr.Agrasen Bhavan, Surat - 395 007. [Pan: Aafcm 9233 K] अपीलाथ" / Appellant ""यथ"/Respondent

8D of the Income Tax Rules and made disallowance of ₹ 1.07 Crore under section 14A read with the Rule 8D

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

section 14A of the I.T. Act, 1961 r.w.r. 8D of the Income-tax Rules, 1962 were required to be applied/invoked by the AO and expenditure in relation to investment made to earn such exempted income was required to added back to total income of the assessee. While finalizing his computation of income assessee had made disallowance

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)

disallowance u/s 14A of the Act cannot exceed the amount of exempt income without appreciating the clarification issued by the Hon'ble CBDT in Circular No.05/2014 dated 11.02.2014 that Section 14A of the Act, r.w.s. 8D

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)

disallowance u/s 14A of the Act cannot exceed the amount of exempt income without appreciating the clarification issued by the Hon'ble CBDT in Circular No.05/2014 dated 11.02.2014 that Section 14A of the Act, r.w.s. 8D

INCOME TAX OFFICER WARD - 1(1)(1), SURAT vs. V R SURAT PVT. LTD. FORMERLY KNOWN AS M/S DHANLAXMI INFRASTRUCTURE PVT. LTD., SURAT

In the result, cross objection filed by the assessee (in CO

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.329/Srt/2022 Assessment Year: (2015-16) (Physical Hearing) Income Tax Officer, Ward- Vs. V R Surat Pvt. Ltd. 1(1)(1), Surat, Room No.111, 1St (Formerly Known As M/S. Floor, Aayakar Bhawan, Majura Dhanlaxmi Infrastructure Pvt. Gate, Surat-395001 Ltd.,).F. No.29, Virtuous Retail, Surat Dumas, Nr. Dumas Resort, Magdalla, Surat– 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccd5578R (Assessee) (Respondent) ""या"ेप. सं./Co No.16/Srt/2022 [Arising Out Of Ita No.329/Srt/2022] Assessment Year: (2015-16)

section 14A r/w Rule 8D and worked out total disallowance as Rs.44,80,924/-. Accordingly, Assessing Officer made further disallowance

JUPAX DISTRIBUTORS PVT. LTD.,KOLKATA vs. ITO WARD 12(2), KOLKATA

In the result, ground of appeal raised by the assessee assessment order allowed for statistical purposes

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Jupax Distributors Pvt. Ltd., A.C.I.T., Circle-4,Surat. 58A, Raja Basant Roy Road, (Old A.O.: Ito, Ward 12(2), Vs. Kolkata-700029. Kolkata (Wb) Pan No. Aaacj 6952 F Appellant/ Assessee Respondent/ Revenue

disallowance under Section 14A of the Act of Rs. 3,23,060/- by invoking provisions of Rule 8D on his observation

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT, SURAT vs. J.B. AND BROTHERS PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.522/Srt/2023 Assessment Year: (2016-17) (Physical Hearing) Assistant Commissioner Vs. J. B. & Brothers Pvt. Ltd., Tower Fc 3011/3012, 3Rd Floor, Bharat Of Income Tax, Central Circle-1, Surat, Room Diamond Bourse, Bkc, Bandra East, No.504, 5Th Floor, Aaykar Mumbai, Maharashtra – 400004 Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccj1569J (Assessee) (Respondent) Assessee By Shri Vinod Kumar, Sr. Dr Respondent By Shri Kiran K. Shah, Ca Date Of Hearing 12/10/2023 Date Of Pronouncement 26/10/2023

disallowance u/s.14A is not made as company own capital reserves more than investments given rise to exempted income. The assessee has not filed any details before the Assessing Officer. Therefore, the Assessing Officer by invoking section 14A r.w.Rule 8D

SAHAJANAND TECHNOLOGIES PRIVATE LIMTED,SURAT vs. THE ACIT, CENTRAL CIRCLE-4, SURAT., SURAT

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.255/Srt/2025 Assessment Year: 2018-19 (Hybrid Hearing) Sahajanand Technologies Pvt. Assistant Commissioner Of बनाम/ Ltd. Income-Tax, Central Circle-4, Vs. Building A1, Sahajanand Surat, Aaykar Bhawan, Majura Estate Vakharia Wadi, Nr. Gate, Surat-395 001 Dabholi Char Rasta, Surat- 395 004 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcs 4343 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh C. Shah, Ca राज" की ओर से /Respondent By Shri Aashish Pophare, Cit-Dr सुनवाई की तारीख/Date Of Hearing 11/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 23/09/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 17.01.2025 by the Commissioner of Income-tax (Appeals)-4, Surat [in short ‘Ld. CIT(A)’] for the Assessment Year (AY) 2018-19, which in turn arises out of assessment order passed by Assessing Officer u/s 143(3) r.w.s. 143(3A) r.w.s. 143(3B) of the Act dated

SHRI JITENDRASINH BHARATSINH CHAUHAN,SILVASSA vs. ITO, WARD-SILVASSA, SILVASSA

In the result, the appeal of the assessee is allowed for statistical\npurposes

disallowance of expenses incurred in\nrelation to earning of exempt income u/s 14A read with Rule 8D of the I.T. Rule.\n4.\nLd. CIT(A), NFAC, Delhi has erred in law and on facts to upheld A.O.'s action\nto charge income tax at higher rate as per Section