Section 153BI of the Income Tax Act

28 judgments on BharatTax turn on Section 153BI.

Judgments on Section 153BI

The Jt. CIT(OSD), Central Circle-2(2), Ahmedabad vs. Shri Rameshbhai N Antala, Ahmedabad

Accordingly, this ground is dismissed

ITSSA 36/AHD/2021[2013-14]Status: DisposedITAT Ahmedabad21 Feb 2025AY 2013-14

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /It(Ss)A No.35/Ahd/2021 With C.O No.23/Ahd/2021 िनधा"रण वष" /Assessment Year : 2013-14 Joint Commissioner Of Shri Kamlesh P. Savaliya, बनाम/ Income Tax(Osd), 8, Shaligram-1, Bunglows, V/S. Central Circle-2(2), Nr. Avelon Hotel, Ahmedabad. Thaltej Shilaj Road, Ahmedabad. "थायी लेखा सं./Pan: Adgps0460H

For Appellant: Shri S.N Soparkar, Sr.AdvocateFor Respondent: Shri V Nandakumar, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153ASection 153CSection 158BSection 68

The Jt. CIT, (OSD) Central Circle-2(2), Ahmedabad vs. Shri Kamleshbhai P Savaliya, Ahmedabad

Accordingly, this ground is dismissed

ITSSA 35/AHD/2021[2013-14]Status: DisposedITAT Ahmedabad21 Feb 2025AY 2013-14

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /It(Ss)A No.35/Ahd/2021 With C.O No.23/Ahd/2021 िनधा"रण वष" /Assessment Year : 2013-14 Joint Commissioner Of Shri Kamlesh P. Savaliya, बनाम/ Income Tax(Osd), 8, Shaligram-1, Bunglows, V/S. Central Circle-2(2), Nr. Avelon Hotel, Ahmedabad. Thaltej Shilaj Road, Ahmedabad. "थायी लेखा सं./Pan: Adgps0460H

For Appellant: Shri S.N Soparkar, Sr.AdvocateFor Respondent: Shri V Nandakumar, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153ASection 153CSection 158BSection 68

Teh ACIT, Central Circle-1(3), Ahmedabad vs. Ashish P Patel, Ahmedabad

In the result, the Cross Objections of the Assessee are allowed,

ITSSA 470/AHD/2019[2002-03]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2002-03

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalit(Ss)A Nos. 461 & 470/Ahd/2019 & Co Nos. 192 & 194/Ahd/2019 (Assessment Years: 2001-02 & 2002-03) Assistant Commissioner Of Ashish P. Patel, Vs. Income-Tax, 1St Floor, Chinubhai Chambers, Central Circle-1(3), B/H. City Gold Cinema, Off. Ahmedabad Ashram Road, Ahmedabad [Pan : Actpp 0045 R] (Appellant) .. (Respondent & Cross Objector) Assessee By : Shri Vartik Chokshi & Shri Biren Shah, Ars Revenue By: Shri B.P. Srivastava, Sr Dr Date Of Hearing 28.11.2024 Date Of Pronouncement 20.02.2025

For Appellant: Shri Vartik Chokshi & Shri Biren Shah, ARsFor Respondent: Shri B.P. Srivastava, Sr DR
Section 132Section 132(1)Section 14ASection 153Section 153ASection 153BSection 158BSection 250

The ACIT, Central Circle-1(3), Ahmedabad vs. Ashish P Patel, Ahmedabad

In the result, the Cross Objections of the Assessee are allowed,

ITSSA 461/AHD/2019[2001-02]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2001-02

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalit(Ss)A Nos. 461 & 470/Ahd/2019 & Co Nos. 192 & 194/Ahd/2019 (Assessment Years: 2001-02 & 2002-03) Assistant Commissioner Of Ashish P. Patel, Vs. Income-Tax, 1St Floor, Chinubhai Chambers, Central Circle-1(3), B/H. City Gold Cinema, Off. Ahmedabad Ashram Road, Ahmedabad [Pan : Actpp 0045 R] (Appellant) .. (Respondent & Cross Objector) Assessee By : Shri Vartik Chokshi & Shri Biren Shah, Ars Revenue By: Shri B.P. Srivastava, Sr Dr Date Of Hearing 28.11.2024 Date Of Pronouncement 20.02.2025

For Appellant: Shri Vartik Chokshi & Shri Biren Shah, ARsFor Respondent: Shri B.P. Srivastava, Sr DR
Section 132Section 132(1)Section 14ASection 153Section 153ASection 153BSection 158BSection 250

The ACIT, Central Circle-1(2), Ahmedabad vs. Shripal Vrajlal Vora, Bhavnagar

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

ITSSA 479/AHD/2019[2017-18]Status: DisposedITAT Ahmedabad06 Dec 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhai.T(Ss).A. Nos. 473 To 479/Ahd/2019 (A.Ys.: 2011-12 To 2017-18) Assistant Commissioner Of Vs. Shripal Vrajlal Vora, Income Tax, 204, Krushna Darshan Central Circle-1(2), Complex, Parimal Chowk, Ahmedabad Waghwadi Road, Bhavnagar-40057 [Pan No.Aelpv5937J] (Appellant) .. (Respondent) I.T(Ss).A. Nos.425 To 427/Ahd/2019 (A.Ys.: 2015-16 To 2017-18) Shri Shripal Vrajlal Vora, Vs. Deputy Commissioner Of 204, Krushna Darshan Complex, Income Tax, Parimal Chowk, Waghawadi Road, Central Circle-1(2), Bhavnagar-40057 Ahmedabad [Pan No.Aelpv5937J] (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Adv. & Appellant By : Shri Parimalsinh B. Parmar, A.R. Respondent By: Shri A.P. Singh, Cit Dr Date Of Hearing 23.10.2024 06.12.2024 Date Of Pronouncement O R D E R Per Bench:

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri A.P. Singh, CIT DR
Section 132Section 132(1)Section 133ASection 153A

The ACIT, Central Circle-1(2), Ahmedabad vs. Shripal Vrajlal Vora, Bhavnagar

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

ITSSA 478/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad06 Dec 2024AY 2016-17

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhai.T(Ss).A. Nos. 473 To 479/Ahd/2019 (A.Ys.: 2011-12 To 2017-18) Assistant Commissioner Of Vs. Shripal Vrajlal Vora, Income Tax, 204, Krushna Darshan Central Circle-1(2), Complex, Parimal Chowk, Ahmedabad Waghwadi Road, Bhavnagar-40057 [Pan No.Aelpv5937J] (Appellant) .. (Respondent) I.T(Ss).A. Nos.425 To 427/Ahd/2019 (A.Ys.: 2015-16 To 2017-18) Shri Shripal Vrajlal Vora, Vs. Deputy Commissioner Of 204, Krushna Darshan Complex, Income Tax, Parimal Chowk, Waghawadi Road, Central Circle-1(2), Bhavnagar-40057 Ahmedabad [Pan No.Aelpv5937J] (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Adv. & Appellant By : Shri Parimalsinh B. Parmar, A.R. Respondent By: Shri A.P. Singh, Cit Dr Date Of Hearing 23.10.2024 06.12.2024 Date Of Pronouncement O R D E R Per Bench:

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri A.P. Singh, CIT DR
Section 132Section 132(1)Section 133ASection 153A

The ACIT, Central Circle-1(2), Ahmedabad vs. Shripal Vrajlal Vora, Bhavnagar

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

ITSSA 477/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad06 Dec 2024AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhai.T(Ss).A. Nos. 473 To 479/Ahd/2019 (A.Ys.: 2011-12 To 2017-18) Assistant Commissioner Of Vs. Shripal Vrajlal Vora, Income Tax, 204, Krushna Darshan Central Circle-1(2), Complex, Parimal Chowk, Ahmedabad Waghwadi Road, Bhavnagar-40057 [Pan No.Aelpv5937J] (Appellant) .. (Respondent) I.T(Ss).A. Nos.425 To 427/Ahd/2019 (A.Ys.: 2015-16 To 2017-18) Shri Shripal Vrajlal Vora, Vs. Deputy Commissioner Of 204, Krushna Darshan Complex, Income Tax, Parimal Chowk, Waghawadi Road, Central Circle-1(2), Bhavnagar-40057 Ahmedabad [Pan No.Aelpv5937J] (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Adv. & Appellant By : Shri Parimalsinh B. Parmar, A.R. Respondent By: Shri A.P. Singh, Cit Dr Date Of Hearing 23.10.2024 06.12.2024 Date Of Pronouncement O R D E R Per Bench:

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri A.P. Singh, CIT DR
Section 132Section 132(1)Section 133ASection 153A

The ACIT, Central Circle-1(2), Ahmedabad vs. Shripal Vrajlal Vora, Bhavnagar

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

ITSSA 476/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad06 Dec 2024AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhai.T(Ss).A. Nos. 473 To 479/Ahd/2019 (A.Ys.: 2011-12 To 2017-18) Assistant Commissioner Of Vs. Shripal Vrajlal Vora, Income Tax, 204, Krushna Darshan Central Circle-1(2), Complex, Parimal Chowk, Ahmedabad Waghwadi Road, Bhavnagar-40057 [Pan No.Aelpv5937J] (Appellant) .. (Respondent) I.T(Ss).A. Nos.425 To 427/Ahd/2019 (A.Ys.: 2015-16 To 2017-18) Shri Shripal Vrajlal Vora, Vs. Deputy Commissioner Of 204, Krushna Darshan Complex, Income Tax, Parimal Chowk, Waghawadi Road, Central Circle-1(2), Bhavnagar-40057 Ahmedabad [Pan No.Aelpv5937J] (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Adv. & Appellant By : Shri Parimalsinh B. Parmar, A.R. Respondent By: Shri A.P. Singh, Cit Dr Date Of Hearing 23.10.2024 06.12.2024 Date Of Pronouncement O R D E R Per Bench:

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri A.P. Singh, CIT DR
Section 132Section 132(1)Section 133ASection 153A

The ACIT, Central Circle-1(2), Ahmedabad vs. Shripal Vrajlal Vora, Bhavnagar

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

ITSSA 475/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad06 Dec 2024AY 2012-13

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhai.T(Ss).A. Nos. 473 To 479/Ahd/2019 (A.Ys.: 2011-12 To 2017-18) Assistant Commissioner Of Vs. Shripal Vrajlal Vora, Income Tax, 204, Krushna Darshan Central Circle-1(2), Complex, Parimal Chowk, Ahmedabad Waghwadi Road, Bhavnagar-40057 [Pan No.Aelpv5937J] (Appellant) .. (Respondent) I.T(Ss).A. Nos.425 To 427/Ahd/2019 (A.Ys.: 2015-16 To 2017-18) Shri Shripal Vrajlal Vora, Vs. Deputy Commissioner Of 204, Krushna Darshan Complex, Income Tax, Parimal Chowk, Waghawadi Road, Central Circle-1(2), Bhavnagar-40057 Ahmedabad [Pan No.Aelpv5937J] (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Adv. & Appellant By : Shri Parimalsinh B. Parmar, A.R. Respondent By: Shri A.P. Singh, Cit Dr Date Of Hearing 23.10.2024 06.12.2024 Date Of Pronouncement O R D E R Per Bench:

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri A.P. Singh, CIT DR
Section 132Section 132(1)Section 133ASection 153A

The ACIT, Central Circle-1(2), Ahmedabad vs. Shripal Vrajlal Vora, Bhavnagar

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

ITSSA 474/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad06 Dec 2024AY 2013-14

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhai.T(Ss).A. Nos. 473 To 479/Ahd/2019 (A.Ys.: 2011-12 To 2017-18) Assistant Commissioner Of Vs. Shripal Vrajlal Vora, Income Tax, 204, Krushna Darshan Central Circle-1(2), Complex, Parimal Chowk, Ahmedabad Waghwadi Road, Bhavnagar-40057 [Pan No.Aelpv5937J] (Appellant) .. (Respondent) I.T(Ss).A. Nos.425 To 427/Ahd/2019 (A.Ys.: 2015-16 To 2017-18) Shri Shripal Vrajlal Vora, Vs. Deputy Commissioner Of 204, Krushna Darshan Complex, Income Tax, Parimal Chowk, Waghawadi Road, Central Circle-1(2), Bhavnagar-40057 Ahmedabad [Pan No.Aelpv5937J] (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Adv. & Appellant By : Shri Parimalsinh B. Parmar, A.R. Respondent By: Shri A.P. Singh, Cit Dr Date Of Hearing 23.10.2024 06.12.2024 Date Of Pronouncement O R D E R Per Bench:

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri A.P. Singh, CIT DR
Section 132Section 132(1)Section 133ASection 153A

The ACIT, Central Circle-1(2), Ahmedabad vs. Shripal Vrajlal Vora, Bhavnagar

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

ITSSA 473/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad06 Dec 2024AY 2011-12

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhai.T(Ss).A. Nos. 473 To 479/Ahd/2019 (A.Ys.: 2011-12 To 2017-18) Assistant Commissioner Of Vs. Shripal Vrajlal Vora, Income Tax, 204, Krushna Darshan Central Circle-1(2), Complex, Parimal Chowk, Ahmedabad Waghwadi Road, Bhavnagar-40057 [Pan No.Aelpv5937J] (Appellant) .. (Respondent) I.T(Ss).A. Nos.425 To 427/Ahd/2019 (A.Ys.: 2015-16 To 2017-18) Shri Shripal Vrajlal Vora, Vs. Deputy Commissioner Of 204, Krushna Darshan Complex, Income Tax, Parimal Chowk, Waghawadi Road, Central Circle-1(2), Bhavnagar-40057 Ahmedabad [Pan No.Aelpv5937J] (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Adv. & Appellant By : Shri Parimalsinh B. Parmar, A.R. Respondent By: Shri A.P. Singh, Cit Dr Date Of Hearing 23.10.2024 06.12.2024 Date Of Pronouncement O R D E R Per Bench:

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri A.P. Singh, CIT DR
Section 132Section 132(1)Section 133ASection 153A

Shri Shripal Vrajlal Vora, Ahmedabad vs. The DCIT, Central Circle-1(2), Ahmedabad

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

ITSSA 427/AHD/2019[2017-18]Status: DisposedITAT Ahmedabad06 Dec 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhai.T(Ss).A. Nos. 473 To 479/Ahd/2019 (A.Ys.: 2011-12 To 2017-18) Assistant Commissioner Of Vs. Shripal Vrajlal Vora, Income Tax, 204, Krushna Darshan Central Circle-1(2), Complex, Parimal Chowk, Ahmedabad Waghwadi Road, Bhavnagar-40057 [Pan No.Aelpv5937J] (Appellant) .. (Respondent) I.T(Ss).A. Nos.425 To 427/Ahd/2019 (A.Ys.: 2015-16 To 2017-18) Shri Shripal Vrajlal Vora, Vs. Deputy Commissioner Of 204, Krushna Darshan Complex, Income Tax, Parimal Chowk, Waghawadi Road, Central Circle-1(2), Bhavnagar-40057 Ahmedabad [Pan No.Aelpv5937J] (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Adv. & Appellant By : Shri Parimalsinh B. Parmar, A.R. Respondent By: Shri A.P. Singh, Cit Dr Date Of Hearing 23.10.2024 06.12.2024 Date Of Pronouncement O R D E R Per Bench:

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri A.P. Singh, CIT DR
Section 132Section 132(1)Section 133ASection 153A

Shri Shripal Vrajlal Vora, Ahmedabad vs. The DCIT, Central Circle-1(2), Ahmedabad

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

ITSSA 426/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad06 Dec 2024AY 2016-17

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhai.T(Ss).A. Nos. 473 To 479/Ahd/2019 (A.Ys.: 2011-12 To 2017-18) Assistant Commissioner Of Vs. Shripal Vrajlal Vora, Income Tax, 204, Krushna Darshan Central Circle-1(2), Complex, Parimal Chowk, Ahmedabad Waghwadi Road, Bhavnagar-40057 [Pan No.Aelpv5937J] (Appellant) .. (Respondent) I.T(Ss).A. Nos.425 To 427/Ahd/2019 (A.Ys.: 2015-16 To 2017-18) Shri Shripal Vrajlal Vora, Vs. Deputy Commissioner Of 204, Krushna Darshan Complex, Income Tax, Parimal Chowk, Waghawadi Road, Central Circle-1(2), Bhavnagar-40057 Ahmedabad [Pan No.Aelpv5937J] (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Adv. & Appellant By : Shri Parimalsinh B. Parmar, A.R. Respondent By: Shri A.P. Singh, Cit Dr Date Of Hearing 23.10.2024 06.12.2024 Date Of Pronouncement O R D E R Per Bench:

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri A.P. Singh, CIT DR
Section 132Section 132(1)Section 133ASection 153A

Shri Shripal Vrajlal Vora, Ahmedabad vs. The DCIT, Central Circle-1(2), Ahmedabad

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

ITSSA 425/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad06 Dec 2024AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhai.T(Ss).A. Nos. 473 To 479/Ahd/2019 (A.Ys.: 2011-12 To 2017-18) Assistant Commissioner Of Vs. Shripal Vrajlal Vora, Income Tax, 204, Krushna Darshan Central Circle-1(2), Complex, Parimal Chowk, Ahmedabad Waghwadi Road, Bhavnagar-40057 [Pan No.Aelpv5937J] (Appellant) .. (Respondent) I.T(Ss).A. Nos.425 To 427/Ahd/2019 (A.Ys.: 2015-16 To 2017-18) Shri Shripal Vrajlal Vora, Vs. Deputy Commissioner Of 204, Krushna Darshan Complex, Income Tax, Parimal Chowk, Waghawadi Road, Central Circle-1(2), Bhavnagar-40057 Ahmedabad [Pan No.Aelpv5937J] (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Adv. & Appellant By : Shri Parimalsinh B. Parmar, A.R. Respondent By: Shri A.P. Singh, Cit Dr Date Of Hearing 23.10.2024 06.12.2024 Date Of Pronouncement O R D E R Per Bench:

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri A.P. Singh, CIT DR
Section 132Section 132(1)Section 133ASection 153A

The ACIT, Central Circle-1(3), Ahmedabad vs. M/S. Suraj Limited, Ahmedabad

In the result, all the appeals of the assessee are allowed, while the appeal of the Revenue are dismissed as per above terms

ITSSA 543/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad14 May 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Ms. Suchitra Kamblesl. It(Ss)A No(S) Assessment Appeal(S) By Nos. Year (S) Appellant Vs. Respondent Appellant Respondent 1. 446/Ahd/2019 2008-09 The Acit M/S.Suraj Ltd. Central “Suraj House” Circle-1(3) Opp. Usmanpura Garden Ahmedabad Vidhyanagar Society (Revenue) Usmanpura, Ahmedabad (Assessee) Pan: Aagcs 6939 M 2. 515/Ahd/2019 2012-13 Assessee The Dcit Central Circle-1(3) Ahmedabad 3. 516/Ahd/2019 2013-14 Assessee -Do- Revenue 4. 536/Ahd/2019 2012-13 The Acit Assessee Cc-1(3) 5. 543/Ahd/2019 2013-14 The Acit Assessee 6. 447/Ahd/2019 2011-12 The Acit Assessee

For Appellant: Shri Jignesh Parikh, ARFor Respondent: Shri Akhilendra Pratap Yadav, CIT-DR
Section 132

The ACIT, Central Circle-1(3), Ahmedabad vs. M/S. Suraj Limited, Ahmedabad

In the result, all the appeals of the assessee are allowed, while the appeal of the Revenue are dismissed as per above terms

ITSSA 536/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad14 May 2024AY 2012-13

Bench: Smt.Annapurna Gupta & Ms. Suchitra Kamblesl. It(Ss)A No(S) Assessment Appeal(S) By Nos. Year (S) Appellant Vs. Respondent Appellant Respondent 1. 446/Ahd/2019 2008-09 The Acit M/S.Suraj Ltd. Central “Suraj House” Circle-1(3) Opp. Usmanpura Garden Ahmedabad Vidhyanagar Society (Revenue) Usmanpura, Ahmedabad (Assessee) Pan: Aagcs 6939 M 2. 515/Ahd/2019 2012-13 Assessee The Dcit Central Circle-1(3) Ahmedabad 3. 516/Ahd/2019 2013-14 Assessee -Do- Revenue 4. 536/Ahd/2019 2012-13 The Acit Assessee Cc-1(3) 5. 543/Ahd/2019 2013-14 The Acit Assessee 6. 447/Ahd/2019 2011-12 The Acit Assessee

For Appellant: Shri Jignesh Parikh, ARFor Respondent: Shri Akhilendra Pratap Yadav, CIT-DR
Section 132

M/S. Suraj Limited, Ahmedabad vs. The DCIT, Central Circle-1(3), Ahmedabad

In the result, all the appeals of the assessee are allowed, while the appeal of the Revenue are dismissed as per above terms

ITSSA 516/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad14 May 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Ms. Suchitra Kamblesl. It(Ss)A No(S) Assessment Appeal(S) By Nos. Year (S) Appellant Vs. Respondent Appellant Respondent 1. 446/Ahd/2019 2008-09 The Acit M/S.Suraj Ltd. Central “Suraj House” Circle-1(3) Opp. Usmanpura Garden Ahmedabad Vidhyanagar Society (Revenue) Usmanpura, Ahmedabad (Assessee) Pan: Aagcs 6939 M 2. 515/Ahd/2019 2012-13 Assessee The Dcit Central Circle-1(3) Ahmedabad 3. 516/Ahd/2019 2013-14 Assessee -Do- Revenue 4. 536/Ahd/2019 2012-13 The Acit Assessee Cc-1(3) 5. 543/Ahd/2019 2013-14 The Acit Assessee 6. 447/Ahd/2019 2011-12 The Acit Assessee

For Appellant: Shri Jignesh Parikh, ARFor Respondent: Shri Akhilendra Pratap Yadav, CIT-DR
Section 132

M/S. Suraj Limited, Ahmedabad vs. The DCIT, Central Circle-1(3), Ahmedabad

In the result, all the appeals of the assessee are allowed, while the appeal of the Revenue are dismissed as per above terms

ITSSA 515/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad14 May 2024AY 2012-13

Bench: Smt.Annapurna Gupta & Ms. Suchitra Kamblesl. It(Ss)A No(S) Assessment Appeal(S) By Nos. Year (S) Appellant Vs. Respondent Appellant Respondent 1. 446/Ahd/2019 2008-09 The Acit M/S.Suraj Ltd. Central “Suraj House” Circle-1(3) Opp. Usmanpura Garden Ahmedabad Vidhyanagar Society (Revenue) Usmanpura, Ahmedabad (Assessee) Pan: Aagcs 6939 M 2. 515/Ahd/2019 2012-13 Assessee The Dcit Central Circle-1(3) Ahmedabad 3. 516/Ahd/2019 2013-14 Assessee -Do- Revenue 4. 536/Ahd/2019 2012-13 The Acit Assessee Cc-1(3) 5. 543/Ahd/2019 2013-14 The Acit Assessee 6. 447/Ahd/2019 2011-12 The Acit Assessee

For Appellant: Shri Jignesh Parikh, ARFor Respondent: Shri Akhilendra Pratap Yadav, CIT-DR
Section 132

The ACIT, Central Circle-1(3), Ahmedabad vs. M/S. Suraj Limited, Ahmedabad

In the result, all the appeals of the assessee are allowed, while the appeal of the Revenue are dismissed as per above terms

ITSSA 447/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad14 May 2024AY 2011-12

Bench: Smt.Annapurna Gupta & Ms. Suchitra Kamblesl. It(Ss)A No(S) Assessment Appeal(S) By Nos. Year (S) Appellant Vs. Respondent Appellant Respondent 1. 446/Ahd/2019 2008-09 The Acit M/S.Suraj Ltd. Central “Suraj House” Circle-1(3) Opp. Usmanpura Garden Ahmedabad Vidhyanagar Society (Revenue) Usmanpura, Ahmedabad (Assessee) Pan: Aagcs 6939 M 2. 515/Ahd/2019 2012-13 Assessee The Dcit Central Circle-1(3) Ahmedabad 3. 516/Ahd/2019 2013-14 Assessee -Do- Revenue 4. 536/Ahd/2019 2012-13 The Acit Assessee Cc-1(3) 5. 543/Ahd/2019 2013-14 The Acit Assessee 6. 447/Ahd/2019 2011-12 The Acit Assessee

For Appellant: Shri Jignesh Parikh, ARFor Respondent: Shri Akhilendra Pratap Yadav, CIT-DR
Section 132

The ACIT, Central Circle-1(3), Ahmedabad vs. M/S. Suraj Limited, Ahmedabad

In the result, all the appeals of the assessee are allowed, while the appeal of the Revenue are dismissed as per above terms

ITSSA 446/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad14 May 2024AY 2008-09

Bench: Smt.Annapurna Gupta & Ms. Suchitra Kamblesl. It(Ss)A No(S) Assessment Appeal(S) By Nos. Year (S) Appellant Vs. Respondent Appellant Respondent 1. 446/Ahd/2019 2008-09 The Acit M/S.Suraj Ltd. Central “Suraj House” Circle-1(3) Opp. Usmanpura Garden Ahmedabad Vidhyanagar Society (Revenue) Usmanpura, Ahmedabad (Assessee) Pan: Aagcs 6939 M 2. 515/Ahd/2019 2012-13 Assessee The Dcit Central Circle-1(3) Ahmedabad 3. 516/Ahd/2019 2013-14 Assessee -Do- Revenue 4. 536/Ahd/2019 2012-13 The Acit Assessee Cc-1(3) 5. 543/Ahd/2019 2013-14 The Acit Assessee 6. 447/Ahd/2019 2011-12 The Acit Assessee

For Appellant: Shri Jignesh Parikh, ARFor Respondent: Shri Akhilendra Pratap Yadav, CIT-DR
Section 132