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Addition to Income13 Section 143(3)11 Section 115J8 Section 270A7 Section 23(5)6 Section 2636 Section 270A(9)5 Section 114 Section 144C4

THE UDHNA UDYOGNAGAR SAHAKARI SANGH LTD.,,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(2), SURAT

In the result, the appeal filed by the assessee is allowed

ITA 159/SRT/2017[2013-14]Status: DisposedITAT Surat13 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.159/Srt/2017 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) The Udhna Udhyognagar Sahakari Vs. Assistant Commissioner Of Sangh Ltd, Income Tax, Central Road No.10, P. B. No.10, Circle-1(2), Surat Udhna Udhyognagar, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaat2932K (Assessee) (Respondent) Assessee By : Shri Rushi Parekh - Ca Respondent By : Shri O P Meena – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 02/09/2020 घोषणाक"तार"ख/Date Of Pronouncement : : 13/10/2020 आदेश / O R D E R Per Dr. A. L. Saini: By Way Of This Appeal, The Assessee Has Challenged Correctness Of The Order Dated 08.08.2017 Passed By The Learned Cit(A), In The Matter Of Assessment Under Section 143(3) Of The Income Tax Act 1961 ( For Short “The Act”), For The Assessment Year 2013-14. Grievances Raised By The Assessee, Which Are Interconnected & Will Be Taken Up Together, Are As Follows:- “1. The Learned Cit(A) Erred In Taxing The Deemed Rent Of Rs.11,12,720/- While Not Considering The Decision Of Supreme Court In Rayala Corporation Pvt. Ltd. Vs. Acit. 2. That The Cit(A) Erred In Taxing The Unsold Shops Used For The Business Of Assessee Society. 3. That The Cit(A) Erred In Taxing The Deemed Rent On Unsold Shops, Ignoring The Amendment To Section 23(5) W.E.F. Ay. 2018-19. 4. The Appellant Craves Leave To Add, Amend, Alter, Vary & / Or Withdraw Any Or All The Above Ground Of Appeal.”

For Appellant: Shri Rushi Parekh - CAFor Respondent: Shri O P Meena – Sr. DR

Section 143(3)

THE UDHNA UDYOGNAGAR SAHAKARI SANGH LTD.,,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(2), SURAT

THE UDHNA UDYOGNAGAR SAHAKARI SANGH LTD.,,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(2), SURAT

SHAH AND SANGHAVI DEVELOPERS LLP,VESU, SURAT vs. ACIT, CENTRAL CIRCLE-2, SURAT

ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3,, SURAT vs. M/S DIANCO, , MUMBAI

REKHA AJAYKUMAR AGRAWAL,SURAT vs. ASSISTANT COMMISSIONER O INCOME TAX, CIR.1(2), SURAT

ACIT, CIR-1(3), SURAT vs. PRAVIN PANNALAL SHAH, SURAT

JAYANTIBHAI JIVABHAI PATEL,BHARUCH vs. WARD NO. 1(1),, BHARUCH

INCOME TAX OFFICER (EXEMPTION), WARD-SURAT, SURAT vs. ABHYUTHTHAN GRAM VIKAS MANDAL, SURAT

ABHYUTHTHAN GRAM VIKAS MANDAL,SURAT vs. CIT EXEMPTION, AHMEDABAD

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. DMC CONSTRUCTION PVT. LTD.,, MUMBAI

BILAKHIA HOLDINGS PVT. LTD.,VAPI vs. THE ACIT.,VAPI CIRCLE, VAPI

BILAKHIA HOLDINGS PVT. LTD.,,VAPI vs. THE ADDL.CIT.,VAPI RANGE,, VAPI

BILAKHIA HOLDINGS PVT. LTD.,,VAPI vs. THE JT.CIT.,VAPI RANGE,, VAPI

BILAKHIA HOLDING P LTD,VAPI vs. THE JT.CIT.,VAPI RANGE,, VAPI