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

68. Now we take ITA No. 1474/Ahd/2017 for the A.Y 2009-10 (penalty levied under Section 271(1)(c) of the Act) vide order dated 18/02/2016. 69. We find that the assessment order for A.Y. 2009-10 was completed under Section 143(3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology

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

68. Now we take ITA No. 1474/Ahd/2017 for the A.Y 2009-10 (penalty levied under Section 271(1)(c) of the Act) vide order dated 18/02/2016. 69. We find that the assessment order for A.Y. 2009-10 was completed under Section 143(3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology

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

68. Now we take ITA No. 1474/Ahd/2017 for the A.Y 2009-10 (penalty levied under Section 271(1)(c) of the Act) vide order dated 18/02/2016. 69. We find that the assessment order for A.Y. 2009-10 was completed under Section 143(3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology

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

68. Now we take ITA No. 1474/Ahd/2017 for the A.Y 2009-10 (penalty levied under Section 271(1)(c) of the Act) vide order dated 18/02/2016. 69. We find that the assessment order for A.Y. 2009-10 was completed under Section 143(3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology

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

68. Now we take ITA No. 1474/Ahd/2017 for the A.Y 2009-10 (penalty levied under Section 271(1)(c) of the Act) vide order dated 18/02/2016. 69. We find that the assessment order for A.Y. 2009-10 was completed under Section 143(3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology

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

68. Now we take ITA No. 1474/Ahd/2017 for the A.Y 2009-10 (penalty levied under Section 271(1)(c) of the Act) vide order dated 18/02/2016. 69. We find that the assessment order for A.Y. 2009-10 was completed under Section 143(3) on 20/12/2011. The Assessing Officer while passing the 43 ITA 2018/Ahd/2014 Enviro Technology

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

In the result, appeal of the assessee is allowed

68 of the Act to the tune of Rs.1,65,85,000/-. 4. Aggrieved, the issue was taken up before the first appellate authority for relief. After due consideration of the assessee’s submission, the CIT(A) had rejected the contention of the assessee and confirmed the action of the assessing officer. Aggrieved, the assessee has come up with

SHRI SABBIRBHAI DAWOODBHAI SHAIKH,SURAT vs. INCOME TAX OFFICER WARD-3(1)(4), SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Sabbirbhai Dawoodbhai Income Tax Officer, Ward- Shaikh, 3(1)(4), Anavil Business Vs 7/4539, Galemandi, Centre, Adajan, Surat- Lakkad Kot, 395009 Surat Pan : Aeqps 5688 Q Appellant / Assessee Respondent / Revenue

4). The case of assessee was reopened under section 147 of the Act on 21.03.2014. The case of assessee was reopened on the basis of AIR information that assessee sold property for Rs.51,37,500/- and acquired bonds of Rs.5.00 lakh, source of which is not proved by the assessee. On the basis of such information, the Assessing Officer

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

section 80-IA of the Act separately despite the fact that the said undertaking had started its operation from AY 2012-13 and the said issue was not raised in the appeal before the CIT(A). 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action

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

section 80-IA of the Act separately despite the fact that the said undertaking had started its operation from AY 2012-13 and the said issue was not raised in the appeal before the CIT(A). 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action

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

section 80-IA of the Act separately despite the fact that the said undertaking had started its operation from AY 2012-13 and the said issue was not raised in the appeal before the CIT(A). 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action

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

section 80-IA of the Act separately despite the fact that the said undertaking had started its operation from AY 2012-13 and the said issue was not raised in the appeal before the CIT(A). 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action

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

section 80-IA of the Act separately despite the fact that the said undertaking had started its operation from AY 2012-13 and the said issue was not raised in the appeal before the CIT(A). 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action

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

section 80-IA of the Act separately despite the fact that the said undertaking had started its operation from AY 2012-13 and the said issue was not raised in the appeal before the CIT(A). 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action

RAJGREEN INFRALINK LLP,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(3), SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

4 of assessment order made addition under section 68. The addition of section 68 can only be made

ASSISTANT COMMISSIONER OF INCOME TAX, CIR - 1(3), SURAT vs. RAJGREEN INFRALINK LLP, SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

4 of assessment order made addition under section 68. The addition of section 68 can only be made

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.

4. In ITA No.174/SRT/2021 for AY.2008-09 (Revenue’s appeal): Ground No.1: On the facts and in the circumstances of the case and in law, the ld. CIT(A) has erred in deleting the addition of Rs.2,20,00,000/- made on account of unexplained cash credit under section 68

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.

4. In ITA No.174/SRT/2021 for AY.2008-09 (Revenue’s appeal): Ground No.1: On the facts and in the circumstances of the case and in law, the ld. CIT(A) has erred in deleting the addition of Rs.2,20,00,000/- made on account of unexplained cash credit under section 68