9 Asian Paints Ltd. v. DCIT

94 Taxmann.com 325Supreme Court of India2018#706 most cited

What is 9 Asian Paints Ltd. v. DCIT authority for?

The rigour of the rules of evidence contained in the Evidence Act is not applicable before the tax authorities.

143

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

9 Asian Paints Ltd. v. DCIT · SC · 2018 · Evidence Act · rules of evidence · tax authorities · natural justice · burden of proof

Sections most often in play

Section 143(3)Section 147Section 133(6)Section 148Section 68Section 69CSection 145(3)Section 37(1)

Issues it is cited on

third party informationsection 158bblive linkentry operatorrejection of books of accountsurvey under section 133asection 145(3)accommodation entryappeal before cit(a)section 145principal commissioner of income-taxreason to believe

Judgments citing 9 Asian Paints Ltd. v. DCIT

Income Tax Officer, Ward 2(3)(7), Surat vs. Shri Anil Pukhraj Jain, Surat

In the result the ground No

ITA 89/SRT/2017[2008-09]Status: DisposedITAT Surat23 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.89/Srt/2017 िनधा"रण वष"/Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward-2(3)(7), Anil Pukhraj Jain, Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206-2Nd Floor, Tulsi Building, Bhavan, Adajan, Surat-395009 Vs. Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. (Appellant) (Respondent)/ "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q ""या"ेप सं Cross Objection No.10/Srt/2021 (A/O Ita No.89/Srt/2017) िनधा"रण वष"/Assessment Year: (2008-09) Anil Pukhraj Jain, Income Tax Officer, Ward-2(3)(7), Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206- 2Nd Floor, Tulsi Building, Vs. Bhavan, Adajan, Surat-395009 Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. Appellant/Co-Objector (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q िनधा"रती क" ओर से /Assessee By Shri Sapnesh R. Sheth, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 उ"ोषणा क" तारीख/Date Of Pronouncement 23/ 01/2023

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.89/SRT/2017 िनधा"रण वष"/Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward-2(3)(7), Anil Pukhraj Jain, Room No.414, 4th Floor, Aayakar Prop. of Aakruti Stone, 206-2nd Floor, Tulsi Building, Bhavan, Adajan, Surat-395009 Vs. Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. (Appellant) (Respondent)/ "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AHAPJ8569Q ""या"ेप सं Cross Objection No.10/SRT/2021 (a/o ITA No.89/SRT/2017) िनधा"रण वष"/Assessment Year: (2008-09) Anil Puk…

ITO, Ward-2(3)(7), Surat vs. Anshuman Ramdayalji Kumawat, Surat

In the result the ground No

ITA 22/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Year Name of Appellant Name of Respondent No. 1. 87/SRT/2017 2007-08 The ITO, Ward-2(3)(8), Rajesh Kumar Pamecha, Surat. Pamecha Bhawan, Shitala Mata Ki Gali, Bijai Nagar, Ajmer, Rajasthan. PAN: AEZPP6573L 2. 15/SRT/2020 2008-09 The ITO, Ward-2(3)(8), Mukesh Mahavirprasad Sen, 6/1862-63, 3rd Floor, Office Surat. No.305, Ghanshyam Bhuvan, Balisheri, Mahidharpura, Surat – 395003. PAN: BCSPS0173F 3. 16/SRT/2020 2009-10 The…

ITO, Ward-2(3)(7), Surat vs. Anshuman Ramdayalji Kumawat, Surat

In the result the ground No

ITA 21/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Year Name of Appellant Name of Respondent No. 1. 87/SRT/2017 2007-08 The ITO, Ward-2(3)(8), Rajesh Kumar Pamecha, Surat. Pamecha Bhawan, Shitala Mata Ki Gali, Bijai Nagar, Ajmer, Rajasthan. PAN: AEZPP6573L 2. 15/SRT/2020 2008-09 The ITO, Ward-2(3)(8), Mukesh Mahavirprasad Sen, 6/1862-63, 3rd Floor, Office Surat. No.305, Ghanshyam Bhuvan, Balisheri, Mahidharpura, Surat – 395003. PAN: BCSPS0173F 3. 16/SRT/2020 2009-10 The…

ITO, Ward 2(3)(8), Surat vs. Mukesh Mahavirprasad Sen, Surat

In the result the ground No

ITA 16/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Year Name of Appellant Name of Respondent No. 1. 87/SRT/2017 2007-08 The ITO, Ward-2(3)(8), Rajesh Kumar Pamecha, Surat. Pamecha Bhawan, Shitala Mata Ki Gali, Bijai Nagar, Ajmer, Rajasthan. PAN: AEZPP6573L 2. 15/SRT/2020 2008-09 The ITO, Ward-2(3)(8), Mukesh Mahavirprasad Sen, 6/1862-63, 3rd Floor, Office Surat. No.305, Ghanshyam Bhuvan, Balisheri, Mahidharpura, Surat – 395003. PAN: BCSPS0173F 3. 16/SRT/2020 2009-10 The…

ITO, Ward 2(3)(8), Surat vs. Mukesh Mahavirprasad Sen, Surat

In the result the ground No

ITA 15/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Year Name of Appellant Name of Respondent No. 1. 87/SRT/2017 2007-08 The ITO, Ward-2(3)(8), Rajesh Kumar Pamecha, Surat. Pamecha Bhawan, Shitala Mata Ki Gali, Bijai Nagar, Ajmer, Rajasthan. PAN: AEZPP6573L 2. 15/SRT/2020 2008-09 The ITO, Ward-2(3)(8), Mukesh Mahavirprasad Sen, 6/1862-63, 3rd Floor, Office Surat. No.305, Ghanshyam Bhuvan, Balisheri, Mahidharpura, Surat – 395003. PAN: BCSPS0173F 3. 16/SRT/2020 2009-10 The…

Income Tax Officer, Ward 2(3)(8), Surat vs. Shri Rajesh Kumar Pamecha, Ajmer

In the result the ground No

ITA 87/SRT/2017[2007-08]Status: DisposedITAT Surat13 Jan 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Year Name of Appellant Name of Respondent No. 1. 87/SRT/2017 2007-08 The ITO, Ward-2(3)(8), Rajesh Kumar Pamecha, Surat. Pamecha Bhawan, Shitala Mata Ki Gali, Bijai Nagar, Ajmer, Rajasthan. PAN: AEZPP6573L 2. 15/SRT/2020 2008-09 The ITO, Ward-2(3)(8), Mukesh Mahavirprasad Sen, 6/1862-63, 3rd Floor, Office Surat. No.305, Ghanshyam Bhuvan, Balisheri, Mahidharpura, Surat – 395003. PAN: BCSPS0173F 3. 16/SRT/2020 2009-10 The…

Income Tax Officer, Ward - 2(3)(6), Surat vs. Shri Abhishek Navnitkumar Doshi, Surat

In the result the ground No

ITA 38/SRT/2022[2012-13]Status: DisposedITAT Surat09 Jan 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 21/Srt/2022 Assessment Year: (2012-13) (Physical Court Hearing) Abhishek Navnitkumar Doshi, Vs. The Ito, Ward-2(3)(7), 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) आयकर अपील सं./Ita No.38/Srt/2022 Assessment Year: (2012-13) The Ito, Ward-2(3)(6), Vs. Abhishek Navnitkumar Doshi, 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 28/12/2022 09/01/2023 Date Of Pronouncement

Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No. 21/SRT/2022 Assessment Year: (2012-13) (Physical Court Hearing) Abhishek Navnitkumar Doshi, Vs. The ITO, Ward-2(3)(7), 204/205, 2nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFHPD0064M (Appellant) (Respondent) आयकर अपील सं./ITA No.38/SRT/2022 Assessment Year: (2012-13) The ITO, Ward-2(3)(6), Vs. Abhishek Navnitkumar Doshi, 204/205, 2nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 3950…

Abhishek Navnitkumar Doshi, Surat vs. Income Tax Officer, WD. 2(3)(7), Surat

In the result the ground No

ITA 21/SRT/2022[2012-13]Status: DisposedITAT Surat09 Jan 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 21/Srt/2022 Assessment Year: (2012-13) (Physical Court Hearing) Abhishek Navnitkumar Doshi, Vs. The Ito, Ward-2(3)(7), 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) आयकर अपील सं./Ita No.38/Srt/2022 Assessment Year: (2012-13) The Ito, Ward-2(3)(6), Vs. Abhishek Navnitkumar Doshi, 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 28/12/2022 09/01/2023 Date Of Pronouncement

Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No. 21/SRT/2022 Assessment Year: (2012-13) (Physical Court Hearing) Abhishek Navnitkumar Doshi, Vs. The ITO, Ward-2(3)(7), 204/205, 2nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFHPD0064M (Appellant) (Respondent) आयकर अपील सं./ITA No.38/SRT/2022 Assessment Year: (2012-13) The ITO, Ward-2(3)(6), Vs. Abhishek Navnitkumar Doshi, 204/205, 2nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 3950…

Mayur Asheshbhai Joshi Prop. Shrushti Enterprise, Surat vs. Income Tax Officer, Ward, - 2(3)(8), Surat

In the result the ground No

ITA 170/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

Parag Nareshbhai Mehta Prop. of Deeksha Trading, Surat vs. Income Tax Officer, Ward -2(3)(8), Surat

In the result the ground No

ITA 169/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

Vrajendra Jagjivandas Thakkar Prop. of Aditi Exports, Surat vs. Income Tax Officer, WD- 2(3)(8), Surat

In the result the ground No

ITA 168/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

Sonu Dharmichand Bafna Prop. of Bright Diamonds, Suraty vs. Income Tax Officer, WD- 2(3)(8), Surat

In the result the ground No

ITA 167/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

ITO, Ward -2(3)(8), Surat vs. Shri Mayur Asheshbhai Joshi, Surat

In the result the ground No

ITA 66/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

ITO, Ward 2(3)(8), Surat vs. Shri Parag Nareshbhai Mehta, Surat

In the result the ground No

ITA 65/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

The ITO, Ward-2(3)(8), Surat vs. Shri Vrajendra Jagjivandas Thakkar, Surat

In the result the ground No

ITA 62/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

Income Tax Officer, Ward -2(3)(8), Surat vs. Shri Sonu Dharmichand Bafna, Surat

In the result the ground No

ITA 48/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 48/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Sonu Dharmichand Bafna, Surat. Prop. of Bright Diamonds, 6/2060-61-A, 205, Vedant Building, Bhohabhai ni Sheri, mahidharpura, Surat -395003. PAN: AJTPB4073C 2. 62/SRT/2019 2013-14 The ITO, Ward-2(3)(8), Vajendra Jagjivandas Thakkar, Surat. Prop. of Aditi Exports, 6/2060-61-A, Office No.107, Vedant Building, Bhojabhai ni Sheri, Mah…

Nagin G. Suthar, Mumbai vs. ITO 22 (2)(4), Mumbai

In the result, these appeals filed by the assessee are partly allowed

ITA 3185/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Nov 2022AY 2009-10

Bench: Shri M. Balaganesh, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Bhupendra ShahFor Respondent: 07.09.2022
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 3185, 3186, 3187 & 3188/Mum/2019 (Assessment Years: 2009-10, 2010-11, 2011-12 & 2012-13) Nagin G. Suthar ITO-22(2)(4) Room No. 2, Pipwala Chawl, Mumbai Prabhat Colony, Santacruz (E), Vs. Mumbai-400 055 PAN/GIR No. AIGPM 3819 F (Appellant) : (Respondent) Appellant by : Shri Bhupendra Shah : Shri Manoj Kumar Singh Respondent by : 07.09.2022 Date of Hearing Date of Pronouncement : 30.11.2022 O R D E R Per Kavitha Rajagopal, J. M.: These appeals have been filed by the assessee, challen…

DCIT.Central Cir.- 3(3), Surat vs. Anjana Exports, Surat

In the result the ground No

ITA 536/SRT/2019[2008-09]Status: DisposedITAT Surat14 Nov 2022AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.516/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) Anjana Exports, Vs. The Dcit, Circle-3(3), 1, Kohinoor Society, Opp. Gk Chambers, Surat. Varachha Road, Surat-395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R आयकर अपील सं./Ita No.536/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Anjana Exports, Surat. 1, Kohinoor Society, Opp. Gk Chambers, Varachha Road, Surat-395006. (Appellant)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R Assessee By Shri Rasesh Shah, Ca Respondent By Shri Ashok B. Koli, Cit-Dr Date Of Hearing 12/10/2022 Date Of Pronouncement 14 /11/2022

Section 142(1)Section 143(3)Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.516/SRT/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) Anjana Exports, Vs. The DCIT, Circle-3(3), 1, Kohinoor Society, Opp. GK Chambers, Surat. Varachha Road, Surat-395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADFA0943R आयकर अपील सं./ITA No.536/SRT/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) The DCIT, Circle-3(3), Vs. Anjana Exports, Surat. 1, Kohinoor Society, Opp. GK Chambers, Varachha Road, Surat-395006. (Appellant)…

Ajanta Exports, Surat vs. DCIT.Central Cir.- 3(3), Surat

In the result the ground No

ITA 516/SRT/2019[2008-09]Status: DisposedITAT Surat14 Nov 2022AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.516/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) Anjana Exports, Vs. The Dcit, Circle-3(3), 1, Kohinoor Society, Opp. Gk Chambers, Surat. Varachha Road, Surat-395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R आयकर अपील सं./Ita No.536/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Anjana Exports, Surat. 1, Kohinoor Society, Opp. Gk Chambers, Varachha Road, Surat-395006. (Appellant)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R Assessee By Shri Rasesh Shah, Ca Respondent By Shri Ashok B. Koli, Cit-Dr Date Of Hearing 12/10/2022 Date Of Pronouncement 14 /11/2022

Section 142(1)Section 143(3)Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.516/SRT/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) Anjana Exports, Vs. The DCIT, Circle-3(3), 1, Kohinoor Society, Opp. GK Chambers, Surat. Varachha Road, Surat-395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADFA0943R आयकर अपील सं./ITA No.536/SRT/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) The DCIT, Circle-3(3), Vs. Anjana Exports, Surat. 1, Kohinoor Society, Opp. GK Chambers, Varachha Road, Surat-395006. (Appellant)…

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

In the result the ground No

ITA 464/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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE 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…