327 ITR ,F 560 (DELHI); (s) Commissioner of Income-tax-I v. Hirnatsu Bimet Ltd. (12 Taxmann.com 87)

J N J MACHINES PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER - WARD 1(1)(3), SURAT

In the result, appeal of the assessee is allowed

ITA 371/SRT/2024[2012-13]Status: DisposedITAT Surat04 Apr 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.371/Srt/2024 Assessment Year: (2012-13) (Physical Hearing) J N.J. Machines Pvt. Ltd. Income Tax Officer, 762, G.I.D.C. Icchapore, Vs. Ward-1(1)(3), Hazira-394 510 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaccj 4034 G (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 133(6)Section 143(3)Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.371/SRT/2024 Assessment Year: (2012-13) (Physical hearing) J N.J. Machines Pvt. Ltd. Income Tax Officer, 762, G.I.D.C. Icchapore, Vs. Ward-1(1)(3), Hazira-394 510 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCJ 4034 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Rasesh Shah, CA राज" की ओर से /Respondent by Shri Ravi Kant Gupta, CIT-DR सुनवाई की तारीख/Date of Hearing 16/01/2025 उद्घोषणा की तारीख/Date of Pronouncement 04/0…

DCIT, CIRCLE-2(1)(1), SURAT vs. M/S. R K SHAH PROJECTS PVT. LTD, SURAT

In the result, ground no.2 raised by the Revenue is allowed for statistical purposes

ITA 55/SRT/2020[2013-14]Status: DisposedITAT Surat31 Jan 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.55/Srt/2020 (िनधा"रण वष" / Assessment Year: (2013-14) (Physical Court Hearing) Deputy Commissioner Of Income M/S R.K.Shah Projects Pvt. Ltd., 1St Floor, Aditya Complex, Nr. Tax., Circle-2(1)(1), Room No.216, Vs. Kapadia Health Club, Bhatar Road, 2Nd Floor, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr 8584 Q (Appellant ) (Respondent)

For Appellant: Shri Sapnesh R Seth, C.AFor Respondent: Shri Ashok B. Koli– CIT-DR

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.55/SRT/2020 (िनधा"रण वष" / Assessment Year: (2013-14) (Physical Court Hearing) Deputy Commissioner of Income M/s R.K.Shah Projects Pvt. Ltd., 1st Floor, Aditya Complex, Nr. Tax., Circle-2(1)(1), Room No.216, Vs. Kapadia Health Club, Bhatar Road, 2nd Floor, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCR 8584 Q (Appellant ) (Respondent) िनधा"रती की ओर से /Assessee by : Shri Sapnesh R Seth, C.A राज"व क" ओर से /Respondent by : Shri Ashok B. Ko…

THE ITO, WARD-1(1)(2), VADODARA vs. M/S. DUKRAFT PAPER DISTRIBUTOR PVT. LTD., MUMBAI

ITA 452/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2012-13

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Roy

For Appellant: Shri S. S. Shukla, Sr. DRFor Respondent: Shri M. K. Patel, A.R

Section 142(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRAMOD M. JAGTAP, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 452/Ahd/2016 (Assessment Year: 2012-13) ITO Vs. M/s. Dukraft Paper Ward-1(1)(2), Distributor Pvt. Ltd. 107, 1st Floor, City Mall, Vadodara-390007 New Link Road, Andheri West Mumbai-400053 [PAN No.AADCD0768Q] (Appellant) .. (Respondent) Appellant by : Shri S. S. Shukla, Sr. DR Respondent by : Shri M. K. Patel, A.R. Date of Hearing 31.03.2022 Date of Pronouncement 27.04.2022 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the Revenue is directed agai…

SEJAL JEWELLERS PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result, appeal of the assessee is allowed

ITA 435/AHD/2017[2012-13]Status: DisposedITAT Surat28 Feb 2022AY 2012-13

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.435/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V Ug-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, S. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqcs 8686 P (Appellant ) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H.P. Meena– CIT-DR

Section 131Section 131(1)(d)Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.435/AHD/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V UG-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, s. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQCS 8686 P (Appellant ) (Respondent) Assessee by :Shri Rasesh Shah, CA Respondent by :Shri H.P. Meena– CIT-DR सुनवाईकीतारीख/ Date of Hearing : 21/01/2022 घोषणाकीतारीख/Date of Pronouncement : 28/02/2022 आदेश / O R D E R PER DR…

THE ITO, WARD-2(2)(4),, SURAT vs. M/S. PANKAJ ENKA PVT. LTD.,, SURAT

ITA 3050/AHD/2016[2012-13]Status: DisposedITAT Surat30 Jun 2021AY 2012-13

For Appellant: Shri Rasesh Shah - CAFor Respondent: Ms.Anupama Singla – Sr.DR

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.3050/AHD/2016 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) The Deputy Commissioner of Income M/s.Pankaj Enka Pvt. Ltd., V Tax, 2161, Raghukul Market, Ring s. Circle-2(1)(1), Surat. Road, Surat – 395002. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCP 4028 R (Assessee) (Respondent) Assessee by : Shri Rasesh Shah - CA Respondent by : Ms.Anupama Singla – Sr.DR सुनवाईकीतारीख/ Date of Hearing : 15/06/2021 घोषणाकीतारीख/Date of Pronouncement : 30/06/2021 आदेश / O R D E R PER DR. A.…

M/S. TIRUPATI ENERGY SOLUTION PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(4),, SURAT

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

ITA 573/AHD/2017[2012-13]Status: DisposedITAT Surat16 Oct 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.573/Ahd/2017 िनधा"रण वष"/A.Y.:2012-13 M/S. Tirupati Energy Solution Vs. Income Tax Officer, Pvt. Ltd. , 1/B Ratnadham Ward- 2(1)(4) Surat Vinay Apartment , Ratnadham Sankhul Piplod Surat Pan: Aacct 7044 G अपीलाथ" Appellant ""यथ"/Respondent

Section 131Section 133(6)Section 143Section 143(1)Section 143(2)Section 68

…Tirupati Energy Solution Pvt. Ltd. v. ITO 2(1) (4) Surat/I.T.A. No.573/Ahd/2017/A.Y.:12-13 Page 1 of 31 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.573/Ahd/2017 िनधा"रण वष"/A.Y.:2012-13 M/s. Tirupati Energy Solution Vs. Income Tax Officer, Pvt. Ltd. , 1/B Ratnadham Ward- 2(1)(4) Surat Vinay Apartment , Ratnadham Sankhul Piplod Surat PAN: AACCT 7044 G अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee…

M/S KAMAL RAYON PVT. LTD.,,SURAT vs. ITO, WARD 1(1)(3), SURAT

In the result, appeal of the assessee is allowed

ITA 161/SRT/2018[2012-13]Status: DisposedITAT Surat03 Oct 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meena

Section 131Section 143(3)Section 68

…M/s. Kamal Rayon Pvt. Ltd. Vs. ITO, Ward.1(1)(3)/SRT/I.T.A. No. 161/SRT/2018/A.Y.12-13 Page 1 of 24 आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "या"यक सद"य तथा "ी ओ.पी.मीना, , , , लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.161/SRT/2018 िनधा"रण वष"/Assessment Year : 2012-13 M/s. Kamal Rayon Private Vs. The Income-tax Officer, Limited, Ward-1(1) (3), Surat. 1003, New Sardar Traders Market, Sahara Darwaja, Surat-395010 [PAN: AAMCS 3194 G] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओ…