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

234D, no interest could have been levied on assessee for excess income tax refund.” The ld. Sr. Counsel submits that Assessing Officer may be directed to calculate the interest by following the aforesaid decision. 48. On the other hand, the ld. CIT-DR for the Revenue supported the order of ld. CIT(A). 49. We have considered the rival submissions

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

234D, no interest could have been levied on assessee for excess income tax refund.” The ld. Sr. Counsel submits that Assessing Officer may be directed to calculate the interest by following the aforesaid decision. 48. On the other hand, the ld. CIT-DR for the Revenue supported the order of ld. CIT(A). 49. We have considered the rival submissions

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

234D, no interest could have been levied on assessee for excess income tax refund.” The ld. Sr. Counsel submits that Assessing Officer may be directed to calculate the interest by following the aforesaid decision. 48. On the other hand, the ld. CIT-DR for the Revenue supported the order of ld. CIT(A). 49. We have considered the rival submissions

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

234D, no interest could have been levied on assessee for excess income tax refund.” The ld. Sr. Counsel submits that Assessing Officer may be directed to calculate the interest by following the aforesaid decision. 48. On the other hand, the ld. CIT-DR for the Revenue supported the order of ld. CIT(A). 49. We have considered the rival submissions

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

234D, no interest could have been levied on assessee for excess income tax refund.” The ld. Sr. Counsel submits that Assessing Officer may be directed to calculate the interest by following the aforesaid decision. 48. On the other hand, the ld. CIT-DR for the Revenue supported the order of ld. CIT(A). 49. We have considered the rival submissions

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

234D, no interest could have been levied on assessee for excess income tax refund.” The ld. Sr. Counsel submits that Assessing Officer may be directed to calculate the interest by following the aforesaid decision. 48. On the other hand, the ld. CIT-DR for the Revenue supported the order of ld. CIT(A). 49. We have considered the rival submissions

SACHINKUMAR RAJUBHAI PRANCHVANI,SURAT vs. ITO, WARD-2(2)(4), SURAT

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

section 68 of the Act.\n4) Both lower authorities erred in levying tax u/s 115BBE of the Act.\n5) The Assessing officer erred in levying interest u/s 234A, 234B, 234C and 234D

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

234D of the Act. We find that these ground of appeal are consequential, therefore, the assessing officer is directed to recompute various interests accordingly. 39. Ground No. 11 relates to reduction of interest income from fixed deposits from profits of eligible for deduction. We find that ground No. 13 in the present appeal is identical to the ground No.8

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

234D of the Act. We find that these ground of appeal are consequential, therefore, the assessing officer is directed to recompute various interests accordingly. 39. Ground No. 11 relates to reduction of interest income from fixed deposits from profits of eligible for deduction. We find that ground No. 13 in the present appeal is identical to the ground No.8

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

234D of the Act. We find that these ground of appeal are consequential, therefore, the assessing officer is directed to recompute various interests accordingly. 39. Ground No. 11 relates to reduction of interest income from fixed deposits from profits of eligible for deduction. We find that ground No. 13 in the present appeal is identical to the ground No.8

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

234D of the Act. We find that these ground of appeal are consequential, therefore, the assessing officer is directed to recompute various interests accordingly. 39. Ground No. 11 relates to reduction of interest income from fixed deposits from profits of eligible for deduction. We find that ground No. 13 in the present appeal is identical to the ground No.8

BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

234D of the Act. We find that these ground of appeal are consequential, therefore, the assessing officer is directed to recompute various interests accordingly. 39. Ground No. 11 relates to reduction of interest income from fixed deposits from profits of eligible for deduction. We find that ground No. 13 in the present appeal is identical to the ground No.8

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ACIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

234D of the Act. We find that these ground of appeal are consequential, therefore, the assessing officer is directed to recompute various interests accordingly. 39. Ground No. 11 relates to reduction of interest income from fixed deposits from profits of eligible for deduction. We find that ground No. 13 in the present appeal is identical to the ground No.8

M/S. SHASHVAT JEWELS PVT. LTD.,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, SURAT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No3364/Ahd/2016 िनधा"रण वष"/Assessment Year:2007-08 M/S. Shashvat Jewels Pvt. Deputy Commissioner Of Ltd., Income-Tax, 6/1468, Shashvat House, Circle-2(1)(2) Surat Kansara Street, Mahidharpura, Surat 395003 Pan:Aajcs 9790D अपीलाथ" Appellant ""यथ"/Respondent

68 of the Act. The AO has ignored the notice under section 133(6) on 06.02.2015 to both parties and filing by them confirmatory letters, which are on record. The assessee has also requested the cross examination of Shri Bhanwarlal M. Jain right from beginning, but same was not allowed, on the contrary pressurized the assessee to produce

MANISH BHOGILAL SHAH,MUMBAI vs. INCOME TAX OFFICER-3, NAVSARI, NAVSARI

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

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.687/Srt/2025 िनधा"रण वष" /Assessment Year : 2017-18 Manish Bhogilal Shah The Income Tax Officer-3 बनाम/ 6/B, Crown Mansion Navsari – 396 445 V/S. Ground Floor Forjeet Street, Cross Lane, Mumbai – 400 026 "थायी लेखा सं./Pan: Acqps 6699 F (अपीलाथ(/ Appellant) (!) यथ(/ Respondent) Assessee By : Shri Himanshu Gandhi, Ca Revenue By : Shri Ajay Uke, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 08 /12/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /02/2026 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 27/12/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal: Manish Bhogilal Shah Vs. Ito Asst. Year : 2017-18 2

234D of the Income Tax Act, 1961. 2. Ground 8. On the facts and circumstances of the case and in law, the Ld.CIT(A) erred in confirming invocation of penalty provisions under Section 271AAC, 270A and 272A(1)(d) of the Income Tax Act, 1961. 3. Ground 9. Appellant craves leave to add further grounds OR to amend

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

234D by stating that it is consequential in nature. The appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” (A.Y s 06-07 & 07-08) Bharuch Enviro Infrastructure Ltd. & Enviro Technology Ltd. 22. Brief facts

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

234D by stating that it is consequential in nature. The appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” (A.Y s 06-07 & 07-08) Bharuch Enviro Infrastructure Ltd. & Enviro Technology Ltd. 22. Brief facts

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

234D by stating that it is consequential in nature. The appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” (A.Y s 06-07 & 07-08) Bharuch Enviro Infrastructure Ltd. & Enviro Technology Ltd. 22. Brief facts