6 CIT in v. Mohmed Juned Dadani

355 ITR 172High Court2013#633 most cited

What is 6 CIT in v. Mohmed Juned Dadani authority for?

In reassessment proceedings, if the Assessing Officer fails to make an addition on the specific ground for which the assessment was reopened, no addition can be made on other issues not forming part of the original reasons recorded.

156

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Mohmed Juned Dadani · Mohmed Juned Dadani · reopening of assessment · Section 147 · Section 148 · scope of reassessment · additions on other issues · reasons recorded · escapement of income · Jet Airways principle

Also reported as

79 Taxmann.com 153

Sections most often in play

Section 147Section 148Section 143(3)Section 142(1)Section 234ASection 234BSection 234CSection 69A
Read the full judgment

Issues it is cited on

third party informationlive linkreason to believeentry operatorescapement of incomeappeal before cit(a)reopening of assessmentaccommodation entrysection 145(3)change of opinionreassessment proceedingsfirst appeal

Judgments citing 6 CIT in v. Mohmed Juned Dadani

ITO, Ward 2(3)(8), Surat vs. Rakesh Kailashchand Jain, Surat

In the result the ground No

ITA 463/SRT/2019[2014-15]Status: DisposedITAT Surat21 Oct 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

Section 143(3)

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

ITO, Ward 2(3)(8), Surat vs. Rakesh Kailashchand Jain, Surat

In the result the ground No

ITA 462/SRT/2019[2013-14]Status: DisposedITAT Surat21 Oct 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

Section 143(3)

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Rakesh Kailashchand Jain, Surat vs. ITO, Ward-2(3)(8), Surat

In the result the ground No

ITA 451/SRT/2019[2015-16]Status: DisposedITAT Surat21 Oct 2022AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

Section 143(3)

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Rakesh Kailashchand Jain, Surat vs. ITO, Ward-2(3)(8), Surat

In the result the ground No

ITA 450/SRT/2019[2014-15]Status: DisposedITAT Surat21 Oct 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

Section 143(3)

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Rakesh Kailashchand Jain, Surat vs. ITO, Ward-2(3)(8), Surat

In the result the ground No

ITA 449/SRT/2019[2013-14]Status: DisposedITAT Surat21 Oct 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

Section 143(3)

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Rasikbhai Ramdas Patel, Mehsana vs. The Pr. CIT-3, Ahmedabad

In the result the appeal filed by the assessee is allowed

ITA 98/AHD/2021[2011-12]Status: DisposedITAT Ahmedabad12 Oct 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 98/Ahd/2021 िनधा"रण वष"/Asstt. Year:2011-2012 Rasikbhai Ramdas Patel, The Principal Commissioner Lal Vas, At. Thol, Vs. Of Income-Tax-3, Tal. Kadi, Ahmedabad Dist. Mehsana-382715. Gujarat.

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh Parmar, A.RFor Respondent: Shri Jamesh Kurian, CIT.D.R
Section 143(3)Section 147Section 263Section 50C

…ny other addition to the income of the assessee in the assessment proceedings under section 147 of the Act. In holding so, we draw support and guidance from the judgment of Hon’ble Gujarat High Court in the case of CIT versus Mohammed Juned Dadani reported in 355 ITR 172 wherein it was held as under: 30. We may also approach the question from a slightly different angle. It is not in dispute that once an assessment is reopened by a valid exercise of jurisdiction under Section 147 of the Act, it is open for the Assessing Officer to assess or reassess any income which had escaped assessment which comes to his light…

Gautam Chand Kankaria, Kolkata vs. PCIT-9, Kolkata

In the result, the appeal of the assessee is allowed

ITA 284/KOL/2022[2013-14]Status: DisposedITAT Kolkata28 Sept 2022AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 143(1)Section 143(3)Section 147Section 148Section 151(1)Section 263

…ITR 236 (Bom.), Hon’ble Delhi High Court in the case of Ranbaxy Laboratories Limited –vs.- CIT reported in 336 ITR 136 (Del.), 5 Assessment Year: 2013-2014 Gautam Chand Kankaria Hon’ble Gujarat High Court in the case of CIT –vs.- Mohd. Juned Dadani (2013) 355 ITR 172 (Guj.) and Hon’ble Calcutta High Court in the case of Infinity Infotech, ITA No. 60 of 2014 has examined the scope of section 147 of the Income Tax Act and all the Hon’ble four High Courts are unanimous in their conclusions to propound that expression “AND ALSO” employed in section 147 of the Income Tax Act would mean that if any income which has…

Commissioner of Income Tax (Exemption), Kolkata vs. B.P.Poddar Foundation for Education

In the result, the appeal filed by the revenue is dismissed and the

ITAT/143/2021HC Calcutta13 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 11(5)Section 13(1)(b)Section 13(1)(c)Section 13(1)(d)Section 133ASection 142(1)Section 143Section 143(2)Section 147Section 148

…the notice of the High Court in the 8 (2008) 306 ITR 343 (Raj) 9 (2011) 331 ITR 236 (Bom) 10 (2011) 336 ITR 136 11 (2018) 99 taxmann.com 312 (SC) 12 (2022) 138 taxmann.com 296 (Bombay) 13 (2013) 355 ITR 172 (Guj.) 14 (2012) 344 ITR 641 (Chattisgarh) 15 (2008) 306 ITR 343 (Raj) 16 T.C. (A) No. 1548 of 2008 17 (2017) 394 ITR 733 (Mad) 18 (2016) 387 ITR 416 (Del) 19 (2003) 259 ITR 19 (SC) 20 (2017) 291 CTR 272 (P&H) ITAT NO. 143 OF 2021 Page 8 of 16 said decision. It is further submitted by Mr. Bagaria that in the reasons for reopening t…

ITO, Ward-2(3)(7), Surat vs. Dinesh T Gupta, Surat

In the result, assessee’s appeal is dismissed

ITA 461/SRT/2019[2013-14]Status: DisposedITAT Surat22 Aug 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.440/Srt/2019 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7), Room No. 620, No.6/2037, Papadwala Building Vs. Aaykar Bhawan, Majura Gate, Surat- Bhojabhai Ni Sheri, Mahidarpura, 395001 Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpg 8408 P (Appellant ) (Respondent)

For Appellant: NoneFor Respondent: Shri H.P.Meena– CIT-DR &
Section 143(3)Section 148

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 Shilpi Jewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) ITA No.440, 441 &461/SRT/2019 A.Ys. 13-14 & A.Y. 08-09 Dinesh T Gupta 10 PCIT, Surat 1 Vs. TejuaRohitkumar Kapadia [2018] 94 taxmann.…

Dinesh T Gupta, Surat vs. ITO, Ward-2(3)(7), Surat

In the result, assessee’s appeal is dismissed

ITA 441/SRT/2019[2013-14]Status: DisposedITAT Surat22 Aug 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.440/Srt/2019 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7), Room No. 620, No.6/2037, Papadwala Building Vs. Aaykar Bhawan, Majura Gate, Surat- Bhojabhai Ni Sheri, Mahidarpura, 395001 Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpg 8408 P (Appellant ) (Respondent)

For Appellant: NoneFor Respondent: Shri H.P.Meena– CIT-DR &
Section 143(3)Section 148

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 Shilpi Jewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) ITA No.440, 441 &461/SRT/2019 A.Ys. 13-14 & A.Y. 08-09 Dinesh T Gupta 10 PCIT, Surat 1 Vs. TejuaRohitkumar Kapadia [2018] 94 taxmann.…

Dinesh T Gupta, Surat vs. ITO, Ward-2(3)(7), Surat

In the result, assessee’s appeal is dismissed

ITA 440/SRT/2019[2008-09]Status: DisposedITAT Surat22 Aug 2022AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.440/Srt/2019 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7), Room No. 620, No.6/2037, Papadwala Building Vs. Aaykar Bhawan, Majura Gate, Surat- Bhojabhai Ni Sheri, Mahidarpura, 395001 Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpg 8408 P (Appellant ) (Respondent)

For Appellant: NoneFor Respondent: Shri H.P.Meena– CIT-DR &
Section 143(3)Section 148

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 Shilpi Jewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) ITA No.440, 441 &461/SRT/2019 A.Ys. 13-14 & A.Y. 08-09 Dinesh T Gupta 10 PCIT, Surat 1 Vs. TejuaRohitkumar Kapadia [2018] 94 taxmann.…

Satya Dev Yadav, New Delhi vs. ITO Ward - 3, Rewari

In the result, the appeal is allowed, as indicated above

ITA 9183/DEL/2019[2011-12]Status: DisposedITAT Delhi11 Aug 2022AY 2011-12

Bench: Shri Saktijit Deyassessment Year: 2011-12

Section 147Section 148Section 234B

…of expenditure claimed by the assessee. Thus, he submitted, the addition made cannot be sustained. In support of such contention he relied upon the following decision: 1. CIT Vs. Jet Airways (I) Ltd., 331 ITR 236 (Bom.) 2. CIT Vs. Mohmed Juned Dadani (2013) 355 ITR 172 (Guj.) 3. Ranbaxy Laboratories Ltd. Vs. CIT [2011] 336 ITR 136 8. Learned Departmental Representative relied upon the observations of learned Commissioner (Appeals). 9. I have considered rival submissions and perused the materials on record. From a reading of the assessment order, it is evident, the reason for which the Assessing Officer reopen…

Arvindkumar Soni, Surat vs. ITO, WD-2(3)(7), Surat

In the result the ground No

ITA 165/SRT/2021[2009-10]Status: DisposedITAT Surat25 Jul 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.460/Srt/2019 Assessment Year: (2009-10) (Physical Court Hearing) The Ito, Ward-2(3)(7), Vs. Arvind Soni, Surat. Prop. Of M/S. Balajee Diamond, B-3, 701, Nakshara Platinum, Opp. Mathura Nagari, Palanpur Gam, Surat - 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.165/Srt/2021 Assessment Year: (2009-10) (Physical Court Hearing) Arvindkumar Soni, Vs. The Ito, Ward-2(3)(7), B-3, 701, Nakshara Platinum, Surat. Opp. Mathura Nagari, Planpur Gam, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Appellant) (Respondent) Cross Objection. No.14/Srt/2021 [Arising Out Of Ita No. 460/Srt/2019 Assessment Year: (2009-10) (Physical Court Hearing) The Ito, Ward-2(3)(7), Vs. Arvind Soni, Surat. Prop. Of M/S. Balajee Diamond, B-3, 701, Nakshara Platinum, Opp. Mathura Nagari, Palanpur Gam, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Appellant) (Respondent) Shri Prakash G. Jhunjhunwala, Ca With Assessee By Shri Anand R. Chourasia, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 01/07/2022 25/07/2022 Date Of Pronouncement

Section 143(3)Section 145(3)Section 147Section 148Section 151

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

ITO, Ward-2(3)(8), Surat vs. M/S. Sparsh Impex, Surat

In the result, assessee’s appeal is dismissed

ITA 60/SRT/2020[2014-15]Status: DisposedITAT Surat25 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअ पीलसं./Ita Nos.27&60/Srt/2020 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/S Sparsh Impex Income Tax Officer, Ward- 2(3)(8), Room No. 407, 4Th Floor, 302, Nishit Diamond Complex, Gujar Fallia, Mahidharpura, Surat- Anavil Business Centre, Hazira 395001 Road, Adajan, Surat-395009 Vs. Income Tax Officer, Ward-2(3)(8), M/S Sparsh Impex Room No. 407, 4Th Floor, Anavil 302, Nishit Diamond Complex, Business Centre, Hazira Road, Gujar Fallia, Mahidharpura, Adajan, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Achfs 7559 M (Appellant ) (Respondent)

For Appellant: Shri Himanshu Gandhi, C.AFor Respondent: Shri H.P.Meena, CIT-DR
Section 143(2)Section 143(3)

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 Shilpi Jewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. TejuaRohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Sparsh Impex, Surat vs. ITO, Ward-2(3)(8), Surat

In the result, assessee’s appeal is dismissed

ITA 27/SRT/2020[2014-15]Status: DisposedITAT Surat25 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअ पीलसं./Ita Nos.27&60/Srt/2020 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/S Sparsh Impex Income Tax Officer, Ward- 2(3)(8), Room No. 407, 4Th Floor, 302, Nishit Diamond Complex, Gujar Fallia, Mahidharpura, Surat- Anavil Business Centre, Hazira 395001 Road, Adajan, Surat-395009 Vs. Income Tax Officer, Ward-2(3)(8), M/S Sparsh Impex Room No. 407, 4Th Floor, Anavil 302, Nishit Diamond Complex, Business Centre, Hazira Road, Gujar Fallia, Mahidharpura, Adajan, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Achfs 7559 M (Appellant ) (Respondent)

For Appellant: Shri Himanshu Gandhi, C.AFor Respondent: Shri H.P.Meena, CIT-DR
Section 143(2)Section 143(3)

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 Shilpi Jewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. TejuaRohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

ITO, Ward-2(3)(7), Surat vs. Arvind Soni, Surat

In the result the ground No

ITA 460/SRT/2019[2009-10]Status: DisposedITAT Surat25 Jul 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.460/Srt/2019 Assessment Year: (2009-10) (Physical Court Hearing) The Ito, Ward-2(3)(7), Vs. Arvind Soni, Surat. Prop. Of M/S. Balajee Diamond, B-3, 701, Nakshara Platinum, Opp. Mathura Nagari, Palanpur Gam, Surat - 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.165/Srt/2021 Assessment Year: (2009-10) (Physical Court Hearing) Arvindkumar Soni, Vs. The Ito, Ward-2(3)(7), B-3, 701, Nakshara Platinum, Surat. Opp. Mathura Nagari, Planpur Gam, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Appellant) (Respondent) Cross Objection. No.14/Srt/2021 [Arising Out Of Ita No. 460/Srt/2019 Assessment Year: (2009-10) (Physical Court Hearing) The Ito, Ward-2(3)(7), Vs. Arvind Soni, Surat. Prop. Of M/S. Balajee Diamond, B-3, 701, Nakshara Platinum, Opp. Mathura Nagari, Palanpur Gam, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Appellant) (Respondent) Shri Prakash G. Jhunjhunwala, Ca With Assessee By Shri Anand R. Chourasia, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 01/07/2022 25/07/2022 Date Of Pronouncement

Section 143(3)Section 145(3)Section 147Section 148Section 151

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

ITO, Ward-2(3)(8), Surat vs. Mukesh Babulal Parlecha, Surat

In the result, appeals filed by the assessees (ITA Nos

ITA 267/SRT/2019[2014-15]Status: DisposedITAT Surat25 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.225 & 226/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The Ito, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.266 & 267/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) The Ito, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) Assessee By Shri Mehul Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) & Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 25/07/2022

Section 143(3)

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

ITO, Ward-2(3)(8), Surat vs. Mukesh Babulal Parlecha, Surat

In the result, appeals filed by the assessees (ITA Nos

ITA 266/SRT/2019[2013-14]Status: DisposedITAT Surat25 Jul 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.225 & 226/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The Ito, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.266 & 267/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) The Ito, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) Assessee By Shri Mehul Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) & Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 25/07/2022

Section 143(3)

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Mukesh Babulal Parlecha, Surat vs. ITO, Ward-2(3)(8), Surat

In the result, appeals filed by the assessees (ITA Nos

ITA 226/SRT/2019[2014-15]Status: DisposedITAT Surat25 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.225 & 226/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The Ito, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.266 & 267/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) The Ito, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) Assessee By Shri Mehul Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) & Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 25/07/2022

Section 143(3)

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Mukesh Babulal Parlecha, Surat vs. ITO, Ward-2(3)(8), Surat

In the result, appeals filed by the assessees (ITA Nos

ITA 225/SRT/2019[2013-14]Status: DisposedITAT Surat25 Jul 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.225 & 226/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The Ito, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.266 & 267/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) The Ito, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) Assessee By Shri Mehul Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) & Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 25/07/2022

Section 143(3)

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…