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

reopened under Section 147 and assessment was completed under Section 143(3) r.w.s. 147 on 28/02/2013. The Assessing Officer while passing the reassessment order, made disallowance of deduction under Section 80IA of Rs. 99.98 lacs. On appeal before Ld. CIT(A) in quantum assessment, the disallowance of deduction was upheld. The Assessing Officer after receipt of order

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

reopened under Section 147 and assessment was completed under Section 143(3) r.w.s. 147 on 28/02/2013. The Assessing Officer while passing the reassessment order, made disallowance of deduction under Section 80IA of Rs. 99.98 lacs. On appeal before Ld. CIT(A) in quantum assessment, the disallowance of deduction was upheld. The Assessing Officer after receipt of order

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

reopened under Section 147 and assessment was completed under Section 143(3) r.w.s. 147 on 28/02/2013. The Assessing Officer while passing the reassessment order, made disallowance of deduction under Section 80IA of Rs. 99.98 lacs. On appeal before Ld. CIT(A) in quantum assessment, the disallowance of deduction was upheld. The Assessing Officer after receipt of order

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

reopened under Section 147 and assessment was completed under Section 143(3) r.w.s. 147 on 28/02/2013. The Assessing Officer while passing the reassessment order, made disallowance of deduction under Section 80IA of Rs. 99.98 lacs. On appeal before Ld. CIT(A) in quantum assessment, the disallowance of deduction was upheld. The Assessing Officer after receipt of order

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

reopened under Section 147 and assessment was completed under Section 143(3) r.w.s. 147 on 28/02/2013. The Assessing Officer while passing the reassessment order, made disallowance of deduction under Section 80IA of Rs. 99.98 lacs. On appeal before Ld. CIT(A) in quantum assessment, the disallowance of deduction was upheld. The Assessing Officer after receipt of order

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

reopened under Section 147 and assessment was completed under Section 143(3) r.w.s. 147 on 28/02/2013. The Assessing Officer while passing the reassessment order, made disallowance of deduction under Section 80IA of Rs. 99.98 lacs. On appeal before Ld. CIT(A) in quantum assessment, the disallowance of deduction was upheld. The Assessing Officer after receipt of order

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

68 of the Act, 1961 and added the total income of the assessee. 19. Aggrieved by the order of the Assessing Officer, the assessee carried the matter in appeal before the ld. CIT(A), who has dismissed the appeal of the assessee on the technical ground of reopening the assessment under section

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

68 of the Act, 1961 and added the total income of the assessee. 19. Aggrieved by the order of the Assessing Officer, the assessee carried the matter in appeal before the ld. CIT(A), who has dismissed the appeal of the assessee on the technical ground of reopening the assessment under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

68 of the Act, 1961 and added the total income of the assessee. 19. Aggrieved by the order of the Assessing Officer, the assessee carried the matter in appeal before the ld. CIT(A), who has dismissed the appeal of the assessee on the technical ground of reopening the assessment under section

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

68,770/- and claimed deduction of Rs.1.13 crores under section 80IA. The assessee filed objection against the reopening. The objection of assessee was rejected vide order dated 31.12.2012. The Assessing

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

68,770/- and claimed deduction of Rs.1.13 crores under section 80IA. The assessee filed objection against the reopening. The objection of assessee was rejected vide order dated 31.12.2012. The Assessing

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, 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

68,770/- and claimed deduction of Rs.1.13 crores under section 80IA. The assessee filed objection against the reopening. The objection of assessee was rejected vide order dated 31.12.2012. The Assessing

KIRTIPRADA FASHIONS PVT. LTD.,SURAT vs. ITO, WARD -1(1)(3), SURAT

In the result, appeal of the assessee is allowed

section 68 of the Income tax Act, 1961? We find no merit in this special leave petition for the simple reason that if the share application money is received by the assessee- company from alleged bogus shareholders, whose names are given to the AO, then the Department is free to proceed to reopen their individual assessments

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, SURAT vs. SHRI MANISH KASHIRAM PATEL,, SURAT

In the result, appeal filed by the Revenue (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1359 & 1481/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Shankarlal C. Shah, The Acit, Central Circle-4, Vs. 199-201, Vishal Nagar Society, Surat. Udhna, Magdalla Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeups4161E The Dcit, Central Circle-1, Vs. Manish Kashiram Patel, Surat. 15-16, Vanita Residency, Althan Canal Road, Althan, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp5085E (Appellant)/(Revenue) (Respondent)/(Appellant)

68 as mentioned by the assessing officer. The assessment order is modified to that extent. Further, following my decision as above, the income is directed to be enhanced by the following amounts: 1) Rs.1,89,14,400/- (40% of 4,72,86,000/-), the profit (Rs.23,13,18,000 minus Rs.18,40,32,000) which was claimed and assessed

SHANKARLAL C SHAH,,SURAT vs. THE ACIT.,CIRCLE-4,, SURAT

In the result, appeal filed by the Revenue (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1359 & 1481/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Shankarlal C. Shah, The Acit, Central Circle-4, Vs. 199-201, Vishal Nagar Society, Surat. Udhna, Magdalla Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeups4161E The Dcit, Central Circle-1, Vs. Manish Kashiram Patel, Surat. 15-16, Vanita Residency, Althan Canal Road, Althan, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp5085E (Appellant)/(Revenue) (Respondent)/(Appellant)

68 as mentioned by the assessing officer. The assessment order is modified to that extent. Further, following my decision as above, the income is directed to be enhanced by the following amounts: 1) Rs.1,89,14,400/- (40% of 4,72,86,000/-), the profit (Rs.23,13,18,000 minus Rs.18,40,32,000) which was claimed and assessed

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

reopening under section 147. The learned Senior Advocate for the assessee submits that he is not pressing this ground of appeal. Considering the submission of ld Senior Advocate, ground No. 1 of this appeal is dismissed. Bharuch Enviro Infrastructure Ltd. Vs DCIT 46. Ground No. 2 relates to not treating the landfill project No. 1 and 2 as a separate

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

reopening under section 147. The learned Senior Advocate for the assessee submits that he is not pressing this ground of appeal. Considering the submission of ld Senior Advocate, ground No. 1 of this appeal is dismissed. Bharuch Enviro Infrastructure Ltd. Vs DCIT 46. Ground No. 2 relates to not treating the landfill project No. 1 and 2 as a separate

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

reopening under section 147. The learned Senior Advocate for the assessee submits that he is not pressing this ground of appeal. Considering the submission of ld Senior Advocate, ground No. 1 of this appeal is dismissed. Bharuch Enviro Infrastructure Ltd. Vs DCIT 46. Ground No. 2 relates to not treating the landfill project No. 1 and 2 as a separate