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24 results for “section 68”+ Section 374(2)clear

Sorted by relevance

Mumbai787Delhi558Karnataka437Bangalore210Chennai155Jaipur85Hyderabad64Chandigarh62Kolkata54Ahmedabad51Pune41Guwahati28Surat24Nagpur19Indore18Raipur16Agra14Visakhapatnam8Telangana8Cochin7Rajkot7Lucknow7Cuttack4Allahabad4Dehradun4Ranchi4Amritsar3Jodhpur3SC2Andhra Pradesh1Patna1

Key Topics

Addition to Income20Section 26319Section 14A18Disallowance15Section 143(3)13Section 254(1)13Bogus Purchases10Reassessment10Section 69A7Section 250

SHYAM CORPORATION,SURAT vs. PR. CIT-2, SURAT

In the result, the appeals of the assessees (in ITA Nos

ITA 107/SRT/2020[2015-16]Status: DisposedITAT Surat27 May 2021AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.107 & 108/Srt/2020 ("नधा"रणवष" / Assessment Year:(2015-16) (Virtual Court Hearing) Shyam Corporation, Vs. The Pcit-2, Surat. S. No. 84/1, 885 Block No.137, T.P. No.58, F.P. No.38, B/H. Siddhivinayak Complex, Bamroli, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acgfs7598M (Assessee) (Respondent) Shivam Enterprises, Vs. The Pcit-2, Surat. Tp. 43, Block No.50, Fp.30, At Post Bhimrad, Althan, Surat-395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acdfs9748Q

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri S. T. Bidari, Sr. DR
Section 115Section 131Section 133ASection 143(3)Section 263Section 37

68, section 69A, section 69B, section 69C or section 69D, at the rate of thirty per cent. Despite such facts and circumstances and specific provisions of law in section 115BBE(2) of the Act, Assessing Officer has completed assessment determining total at Rs.7,88,56,573/- and thereby allowing your erroneous claim to the tune

Showing 1–20 of 24 · Page 1 of 2

6
Section 145(3)6
Section 143(2)5

SHIVAM ENTERPRISE,ALTHAN vs. PR. CIT-2, SURAT

In the result, the appeals of the assessees (in ITA Nos

ITA 108/SRT/2020[2015-16]Status: DisposedITAT Surat27 May 2021AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.107 & 108/Srt/2020 ("नधा"रणवष" / Assessment Year:(2015-16) (Virtual Court Hearing) Shyam Corporation, Vs. The Pcit-2, Surat. S. No. 84/1, 885 Block No.137, T.P. No.58, F.P. No.38, B/H. Siddhivinayak Complex, Bamroli, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acgfs7598M (Assessee) (Respondent) Shivam Enterprises, Vs. The Pcit-2, Surat. Tp. 43, Block No.50, Fp.30, At Post Bhimrad, Althan, Surat-395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acdfs9748Q

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri S. T. Bidari, Sr. DR
Section 115Section 131Section 133ASection 143(3)Section 263Section 37

68, section 69A, section 69B, section 69C or section 69D, at the rate of thirty per cent. Despite such facts and circumstances and specific provisions of law in section 115BBE(2) of the Act, Assessing Officer has completed assessment determining total at Rs.7,88,56,573/- and thereby allowing your erroneous claim to the tune

INNOVATIVE TELECOM AND SOFTWARES PRIVATE LTD,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), SURAT, SURAT

In the result, the appeal of the assessee is allowed

ITA 796/SRT/2023[2017-18]Status: DisposedITAT Surat19 Nov 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.796/Srt/2023 Assessment Year: (2017-18) (Hybrid Hearing) M/S Innovative Telecom & Vs. Acit, Softwares Pvt. Ltd., Circle – 1(1)(1), O/21-22, Kanaknidhi Apartment, Surat Nanpura, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaci8036R (Appellant) (Respondent) Appellant By Shri Hiren M. Diwan, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 21/08/2025 Date Of Pronouncement 19/11/2025

Section 115BSection 142(1)Section 143(2)Section 144Section 145(3)Section 250Section 68

374/- 2,26,99,234/- 2016 Oct, 2,26,99,234/- 34,37,455/- 6,00,000/- 10,02,000/- 5,21,950/- 2,52,12,739/- 2016 Upto 2,52,12,939/- 2,98,500/- - - 63,945/- 2,54,47,294/- 08.11.2016 11.3 It is clear from the above table that the assessee had cash balance of Rs.2

ME AND MUMMY HOSPITAL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.3, SURAT

In the result, the grounds of appeal raised by assessee are allowed

ITA 40/SRT/2021[2014-15]Status: DisposedITAT Surat30 Dec 2022AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./It(Ss)A No.11 To 16/Srt/2021 & आ.अ.सं./Ita No.40/Srt/2021 (Ays 2008-09 To 2014-15) (Hearing In Physical Court) Me & Mummy Hospital Dy. Commissioner Of Income Tax, Central 2Nd Floor, Patwa Building, Vs Circle-3, Room No. 507, Opp. Tapi Baug Society, Aaykar Bhavan, Majura Varachha, Surat-395006 Gate, Surat-395001 Pan No. Aanfm 0445 Q अपीलाथ"/Appellant ""यथ" /Respondent

Section 132Section 143(2)Section 143(3)Section 153ASection 254(1)

374 2,33,18,715 2013-14 3,42,31,695 42,77,447 1,08,45,333 1,51,22,780 2012-13 4,50,31,123 56,75,514 97,07,318 1,53,82,832 2011-12 4,16,14,019 50,68

ME AND MUMMY HOSPITAL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIR. 3,, SURAT

In the result, the grounds of appeal raised by assessee are allowed

ITA 41/SRT/2021[2014-15]Status: DisposedITAT Surat30 Dec 2022AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./It(Ss)A No.11 To 16/Srt/2021 & आ.अ.सं./Ita No.40/Srt/2021 (Ays 2008-09 To 2014-15) (Hearing In Physical Court) Me & Mummy Hospital Dy. Commissioner Of Income Tax, Central 2Nd Floor, Patwa Building, Vs Circle-3, Room No. 507, Opp. Tapi Baug Society, Aaykar Bhavan, Majura Varachha, Surat-395006 Gate, Surat-395001 Pan No. Aanfm 0445 Q अपीलाथ"/Appellant ""यथ" /Respondent

Section 132Section 143(2)Section 143(3)Section 153ASection 254(1)

374 2,33,18,715 2013-14 3,42,31,695 42,77,447 1,08,45,333 1,51,22,780 2012-13 4,50,31,123 56,75,514 97,07,318 1,53,82,832 2011-12 4,16,14,019 50,68

DY. COMMISSIONER OF INCOME TAX, CC-4, SURAT, SURAT vs. M/S. SHREE KUBERJI ASSOCIATES, SURAT

In the result, the ground No

ITA 155/SRT/2023[2020-21]Status: DisposedITAT Surat22 Dec 2023AY 2020-21

Bench: Shri Pawan Singh & Dr Arjun Lal Saini(Hearing In Physical Court) आ. (खो और ज).सं./It(Ss)A No.28/Srt/2023 (Ay 2019-20) Shree Kuberji Associates, Assistant Commissioner Of 2Nd Floor, Shree Kuberji Income Tax, Central Circle-4, Vs Corporate House, Khana Kuva Surat, Aayakar Bhawan, Road, Begumpura, Surat- Majura Gate, Sura-395001 395002 Pan No. Acqfs 0423 D अपीलाथ"/Appellant ""थ" /Respondent आ.(खो और ज).सं./It(Ss)A No.29/Srt/2023 (Ay 2020-21) Shree Kuberji Associates Assistant Commissioner Of 2Nd Floor, Shree Kuberji Income Tax, Central Circle-4, Corporate House, Khana Kuva Surat, Aayakar Bhawan, Majura Gate, Sura-395001 Road, Begumpura, Surat- Vs 395002 Pan No. Acqfs 0423 D अपीलाथ"/Appellant ""थ" /Respondent आ.अ.सं./Ita No.155/Srt/2023 (Ay 2020-21) Dy.Commissioner Of Income- M/S Shree Kuberji Associates Tax, Central Circle-4, Surat, 2Nd Floor, Shree Kuberji Vs Room No.508, 5Th Floor, Corporate House, Khana Kuva Aayakar Bhawan, Majura Gate, Road, Begumpura, Surat- Surat-395001 395002 Pan No. Acqfs 0423 D अपीलाथ"/Appellant ""थ" /Respondent आ. (खो और ज).सं./It(Ss)A No.30/Srt/2023 (Ay 2019-20) Shree Kuberji Leisure & Assistant Commissioner Of Infraspace Llp, Income Tax, Central Circle-4, Vs Plot No.2 H/28/29, Shree Surat, Aayakar Bhawan, Kuberji Corporate House, Majura Gate, Sura-395001 Khana Kuva Road, Begumpura, Surat-395002 Pan No. Adcfs 0636 D अपीलाथ"/Appellant ""थ" /Respondent आ.(खो और ज).सं./It(Ss)A No.34/Srt/2023 (Ay 2019-20) Dy.Commissioner Of Income- M/S Shree Kuberji Leisure & Tax, Central Circle-4, Surat, Infraspace Llp, Room No.508, 5Th Floor, Plot No.2.H/28/29, Shree

Section 143(3)Section 254(1)Section 69A

2) was issued to the assessee for scrutiny. 4. During assessment, Assessing Officer noted that assessee during the relevant period the assessee developed a joint venture project for development of “Shree Kuberji Textile World”. During search action, several instances of on-money in respect of sale of units / shops in the commercial project, Kuberji World executed by the assessee jointly

SHRI GYANCHAND & JAIN,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1387/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

374/- 2. On the facts and circumstances of the case and in law, the CIT(A) has erred in directing to make an addition of 12.5% of unverified purchases which is not as per law. Once purchases are not genuine then either entire such purchases are to be disallowed or books of accounts ought to have been rejected

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI ANIL GHANSHYAMBHAI KUMAWAT,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1519/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

374/- 2. On the facts and circumstances of the case and in law, the CIT(A) has erred in directing to make an addition of 12.5% of unverified purchases which is not as per law. Once purchases are not genuine then either entire such purchases are to be disallowed or books of accounts ought to have been rejected

THE INCOME TAX OFFICER, WARD-3(3)(5),, SURAT vs. SHRI VIRENDRA KUMAR LODHA,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1498/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

374/- 2. On the facts and circumstances of the case and in law, the CIT(A) has erred in directing to make an addition of 12.5% of unverified purchases which is not as per law. Once purchases are not genuine then either entire such purchases are to be disallowed or books of accounts ought to have been rejected

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI GYANCHAND SUGAMCHAND JAIN,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1521/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

374/- 2. On the facts and circumstances of the case and in law, the CIT(A) has erred in directing to make an addition of 12.5% of unverified purchases which is not as per law. Once purchases are not genuine then either entire such purchases are to be disallowed or books of accounts ought to have been rejected

SHRI ANIL G. KUMAWAT,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1384/AHD/2017[2008-09]Status: DisposedITAT Surat18 Jul 2022AY 2008-09

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

Section 254(1)

374/- 2. On the facts and circumstances of the case and in law, the CIT(A) has erred in directing to make an addition of 12.5% of unverified purchases which is not as per law. Once purchases are not genuine then either entire such purchases are to be disallowed or books of accounts ought to have been rejected

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI ANIL GHANSHYAMBHAI KUMAWAT,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1520/AHD/2017[2008-09]Status: DisposedITAT Surat18 Jul 2022AY 2008-09

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

Section 254(1)

374/- 2. On the facts and circumstances of the case and in law, the CIT(A) has erred in directing to make an addition of 12.5% of unverified purchases which is not as per law. Once purchases are not genuine then either entire such purchases are to be disallowed or books of accounts ought to have been rejected

SHRI NARESH R. PAREEK,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(3),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1392/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

374/- 2. On the facts and circumstances of the case and in law, the CIT(A) has erred in directing to make an addition of 12.5% of unverified purchases which is not as per law. Once purchases are not genuine then either entire such purchases are to be disallowed or books of accounts ought to have been rejected

SHRI ANIL G. KUMAWAT,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1383/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

374/- 2. On the facts and circumstances of the case and in law, the CIT(A) has erred in directing to make an addition of 12.5% of unverified purchases which is not as per law. Once purchases are not genuine then either entire such purchases are to be disallowed or books of accounts ought to have been rejected

SHRI VIRENDRA KUMAR LODHA,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(5),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1380/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

374/- 2. On the facts and circumstances of the case and in law, the CIT(A) has erred in directing to make an addition of 12.5% of unverified purchases which is not as per law. Once purchases are not genuine then either entire such purchases are to be disallowed or books of accounts ought to have been rejected

SHRI SHARAD Y. JAIN,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(4),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1390/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

374/- 2. On the facts and circumstances of the case and in law, the CIT(A) has erred in directing to make an addition of 12.5% of unverified purchases which is not as per law. Once purchases are not genuine then either entire such purchases are to be disallowed or books of accounts ought to have been rejected

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. SAHAJANAND MEDICAL TECHNOLOGIES LIMITED, SURAT

In the result, appeal of revenue is dismissed whereas CO of assessee is dismissed as infructuous

ITA 366/SRT/2025[2018-19]Status: DisposedITAT Surat19 Sept 2025AY 2018-19

Bench: Ms. Suchitra R. Kammble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.364 & 366/Srt/2025 Ays: (2020-21 & 2018-19) (Physical Hearing) Dcit, Vs. Sahajanand Medical Technologies Central Circle – 4, Limited, Surat 221, C-Wing, Kanakia Atrium Andheri Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Co. No.11/Srt/2025 (Ay 2018-19) [Arising Out Of Ita No.366/Srt/2025] Sahajanand Medical Technologies Vs. Dcit, Limited, Central Circle – 4, 221, C-Wing, Kanakia Atrium Andheri Surat Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Appellant By Shri Rajesh C. Shah, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 28/08/2025 Date Of Pronouncement 19/09/2025

Section 142(1)Section 143(2)Section 250Section 35(1)(iv)Section 80G

374/-, (iii) foreign exchange gain on capital loan – Rs.4,72,87,054/-, (iv) deduction u/s 35(1)(iv) – Rs.32,50,000/- and (v) addition on account of USFDA consumption – Rs.2,08,99,216/-. 4. Aggrieved by the assessment order, appellant preferred appeal before CIT(A). The CIT(A) upheld addition in respect of ground Nos.1, 2

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. SAHAJANAND MEDICAL TECHNOLOGIES LIMITED, SURAT

In the result, appeal of revenue is dismissed whereas CO of assessee is dismissed as infructuous

ITA 364/SRT/2025[2020-21]Status: DisposedITAT Surat19 Sept 2025AY 2020-21

Bench: Ms. Suchitra R. Kammble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.364 & 366/Srt/2025 Ays: (2020-21 & 2018-19) (Physical Hearing) Dcit, Vs. Sahajanand Medical Technologies Central Circle – 4, Limited, Surat 221, C-Wing, Kanakia Atrium Andheri Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Co. No.11/Srt/2025 (Ay 2018-19) [Arising Out Of Ita No.366/Srt/2025] Sahajanand Medical Technologies Vs. Dcit, Limited, Central Circle – 4, 221, C-Wing, Kanakia Atrium Andheri Surat Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Appellant By Shri Rajesh C. Shah, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 28/08/2025 Date Of Pronouncement 19/09/2025

Section 142(1)Section 143(2)Section 250Section 35(1)(iv)Section 80G

374/-, (iii) foreign exchange gain on capital loan – Rs.4,72,87,054/-, (iv) deduction u/s 35(1)(iv) – Rs.32,50,000/- and (v) addition on account of USFDA consumption – Rs.2,08,99,216/-. 4. Aggrieved by the assessment order, appellant preferred appeal before CIT(A). The CIT(A) upheld addition in respect of ground Nos.1, 2

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. 7 STAR DREAMS, SURAT

In the result, appeal of the Revenue is dismissed

ITA 1288/SRT/2024[2017]Status: DisposedITAT Surat24 Mar 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1288/Srt/2024 Assessment Year: (2017-18) (Physical Court Hearing) Deputy Commissioner Of 7 Star Dreams बनाम/ Income-Tax, Circle-2(1)(1) 1001, World Trade Centre, Ring Vs. Surat, Room No.,612, Aayakar Road, Surat-395 002 Bhawan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabfz 2575 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sapnesh R Sheth, Ca राज" की ओर से /Respondent By Shri Ritesh Mishra, Cit-Dr सुनवाई की तारीख/Date Of Hearing 11/03/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/03/2025

Section 143(3)Section 144Section 250Section 263Section 41(1)Section 68

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 22.10.2024 by the CIT(Appeals)/National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] for the assessment year (AY) 2017-18, which in turn arises out of assessment order passed by Assessing Officer (in short ‘AO’) u/s 143(3) r.w.s. 263 r.w.s 144B

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE - 1(1)(1), SURAT vs. ENVIRO CONTROL PVT. LTD., , SURAT

In the result, the appeal is partly allowed

ITA 307/SRT/2022[2017-18]Status: DisposedITAT Surat18 Jan 2023AY 2017-18

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)

Section 143(3)Section 14A

2 Value of investment as on 31.03.2013 6,63,63,876 3 Average value of investment 6,63,63,876 4 Value of assets as on 31/03/2012 78,68,01,989 5 Value of assets as on 31.03.2013 1,01,21,81,590 6 Average value of assets 89,94,91,789 7 Interest expense