THE ACIT, VAPI CIRCLE,, VAPI vs. M/S. LANTECH TECHNOLOGIES,, SILVASSA

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing)

deduction under section 80IB was disallowed in AY.2007-08. The Assessing Officer in reassessment order dated 20.03.2015 disallowed deduction under section

NYA INTERNATIONAL,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

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.57/Srt/2022 "नधा"रणवष"/Assessment Year: (2012-13) (Physical Court Hearing) Nya International, Vs. The Pcit-1, Unit No.360, Plot No.239, Sez, Gidc Surat. Sachin, Suarat – 394230. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M

reassessment proceedings, the Assessing Officer has raised mainly two issues, first is undisclosed bank account and second is deduction under

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

deduction of Rs. 1.19 crore under Chapter VIA of the Act. The assessee also filed objection against the reopening, the objection of assessee was rejected in a speaking order passed on 31/12/2012. Thereafter the Assessing officer after serving statutory notices proceeded for reassessment

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

deduction of Rs. 1.19 crore under Chapter VIA of the Act. The assessee also filed objection against the reopening, the objection of assessee was rejected in a speaking order passed on 31/12/2012. Thereafter the Assessing officer after serving statutory notices proceeded for reassessment

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

deduction of Rs. 1.19 crore under Chapter VIA of the Act. The assessee also filed objection against the reopening, the objection of assessee was rejected in a speaking order passed on 31/12/2012. Thereafter the Assessing officer after serving statutory notices proceeded for reassessment

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

deduction of Rs. 1.19 crore under Chapter VIA of the Act. The assessee also filed objection against the reopening, the objection of assessee was rejected in a speaking order passed on 31/12/2012. Thereafter the Assessing officer after serving statutory notices proceeded for reassessment

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

deduction of Rs. 1.19 crore under Chapter VIA of the Act. The assessee also filed objection against the reopening, the objection of assessee was rejected in a speaking order passed on 31/12/2012. Thereafter the Assessing officer after serving statutory notices proceeded for reassessment

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

deduction of Rs. 1.19 crore under Chapter VIA of the Act. The assessee also filed objection against the reopening, the objection of assessee was rejected in a speaking order passed on 31/12/2012. Thereafter the Assessing officer after serving statutory notices proceeded for reassessment

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

deduction of Rs. 1.19 crore under Chapter VIA of the Act. The assessee also filed objection against the reopening, the objection of assessee was rejected in a speaking order passed on 31/12/2012. Thereafter the Assessing officer after serving statutory notices proceeded for reassessment

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

deduction of Rs. 1.19 crore under Chapter VIA of the Act. The assessee also filed objection against the reopening, the objection of assessee was rejected in a speaking order passed on 31/12/2012. Thereafter the Assessing officer after serving statutory notices proceeded for reassessment

SHRI ATUL K. PATEL,SURAT vs. PR. CIT-3, SURAT, SURAT

In the result, appeal of the Assessee is allowed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.267/Srt/2018 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Atul K. Patel, V Principal Commissioner Of Income B-34, Kalpana Society-2, Rander Road, Tax-3, Aaykar Bhavan, Majura S. Adajan Patiya, Surat. Gate, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ackpp 4749 F (Assessee) (Respondent)

reassessment proceedings that the deductions as allowed in the original assessment proceedings are valid. 12 The issue here is one of jurisdiction

RUPAL DEVANG NAIK ,NA vs. ARIVS.ITO, WARD-4, NAVSARI

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

reassessment. Since, assessee's share in the property is only\n12.5% and after allowing deduction of cost of acquisition, the income

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE ACIT.,CIRCLE-6,, SURAT

In the result ground No. 2 of the appeal is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

reassessment Assessing Officer recorded that on verification of Audit report, it was noticed that assessee claimed deduction of Rs.4,02,379/- under

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DCIT.,CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

reassessment Assessing Officer recorded that on verification of Audit report, it was noticed that assessee claimed deduction of Rs.4,02,379/- under

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DY.CIT.,CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

reassessment Assessing Officer recorded that on verification of Audit report, it was noticed that assessee claimed deduction of Rs.4,02,379/- under

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

reassessment Assessing Officer recorded that on verification of Audit report, it was noticed that assessee claimed deduction of Rs.4,02,379/- under

THE DY.CIT.,CIRCLE-1(1)(2), SURAT vs. GUJARAT JHM HOTELS LTD.,, SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) D.C.I.T. M/S Gujarat Jhm Hotels Ltd., Circle-1(1)(2), Hotel Holiday In, Near Ambica Vs. Surat. Niketan, Athwalines, Surat- 395001. Pan : Aaacg 8562 E Appellant Respondednt C.O. No. 02/Srt/2022 (Arising Out Of Ita No. 27/Srt/2017)(Ay: 2010-11) M/S Gujarat Jhm Hotels Ltd., D.C.I.T. Hotel Holiday In, Near Bharti Circle-1(1)(1), Vs. Park, Ambikaniketan, Surat. Athwalines, Surat-395007. Pan : Aaacg 8562 E Appellant Respondednt

reassessment proceedings, the Assessing Officer noted that the assessee has incurred losses from the eligible business of generation of power. The assessee claimed deduction

M/S. RADHE FULD,,VADODARA vs. THE INCOME TAX OFFICER, WARD-1,, SURAT

In the result, both the appealsof the assessee are allowed for statistical purposes

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.433 & 434/Ahd/2017/Srt "नधा"रणवष"/ Assessment Years: 2009-10& 2010-11 M/S. Radhe Fuld, Vs. Income Tax Officer, C/O. Vinit J. Shah & Associates, Ward-1, 306, 3Rd Floor, Status Avenue, Bardoli. 9 Sampat Rao Colony, Opp: Amantram Alkapuri, Vadodara – 397 007. [Pan: Aakfr 1788E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Assessee By : Shri Mehul Shah, C.A ""यथ"क"ओरसे /Revenue By : Shrib.P.K. Panda, Sr. D.R सुनवाईक"तार"ख/Date Of Hearing : 28-06-2018 घोषणाक"तार"ख /Date Of Pronouncement : 13-07-2018

reassessment proceedings under section 147 of the Income Tax Act? 2. Whether, on facts and circumstances of the case and in law, the ld. Assessing officer erred in disallowing the deduction

M/S. MAC INDUSTRIES,,VALSAD vs. THE INCOME TAX OFFICER, WARD- 6,, VAPI

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1036/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2009-10) M/S. Mac Industries, Vs. Income Tax Officer, Plot No.1, 2407/2, Gidc, Sarigam, Ward-6, Vapi. Ta- Umbergaon, Valsad-396230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefm2011M (Assessee) (Respondent) Assessee By : Shri Hardik Vora - Ar Respondent By : Ms Anupama Singhla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 22/09/2020 घोषणाक"तार"ख/Date Of Pronouncement : 19/10/2020 आदेश / O R D E R Per Dr. A. L. Saini:

reassessment proceedings, the Assessing Officer examined the question of remuneration paid by the firm to the partners. He was of the opinion that the ceiling of such remuneration for the purpose of claiming deduction

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. SHRI ANIL PUKHRAJ JAIN, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.89/Srt/2017 िनधा"रण वष"/Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward-2(3)(7), Anil Pukhraj Jain, Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206-2Nd Floor, Tulsi Building, Bhavan, Adajan, Surat-395009 Vs. Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. (Appellant) (Respondent)/ "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q ""या"ेप सं Cross Objection No.10/Srt/2021 (A/O Ita No.89/Srt/2017) िनधा"रण वष"/Assessment Year: (2008-09) Anil Pukhraj Jain, Income Tax Officer, Ward-2(3)(7), Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206- 2Nd Floor, Tulsi Building, Vs. Bhavan, Adajan, Surat-395009 Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. Appellant/Co-Objector (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q िनधा"रती क" ओर से /Assessee By Shri Sapnesh R. Sheth, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 उ"ोषणा क" तारीख/Date Of Pronouncement 23/ 01/2023

deduction, allowance or relief in the return; (d) where a person is found to have any asset (including financial interest in any entity) located outside India. Explanation 3.—For the purpose of assessment or reassessment