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

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)

…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…

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)

…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…

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)

…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…

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)

…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…

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)

…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…

Mesers Shree Bhagwati Cotton Traders, Bathinda vs. Income Tax Officer, Ward 1 (2), Bathinda

In the result, the appeal of the assessee bearing ITA No

ITA 480/ASR/2018[2009-10]Status: DisposedITAT Amritsar13 Oct 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 148Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 479/Asr/2018 Assessment Year:2009-10 ITO, Ward-1(2), Vs. M/s Shree Bhagwati Bathinda. Cotton Traders, Dhobi Bazar, Bathinda. [PAN:AAOFS4863K] (Appellant) (Respondent) I.T.A. No. 480/Asr/2018 Assessment Year:2009-10 M/s Shree Bhagwati Cotton Vs. ITO, Ward-1(2), Traders, Dhobi Bazar, Bathinda. Bathinda. [PAN:AAOFS4863K] (Appellant) (Respondent) Appellant by Sh.Sudhir Sehgal, & Sh. P.N. Arora, Adv. Respondent by Sh. Amlendu Nath Misra, CIT. DR. Date o…

Income Tax Officer, Ward 1 (2), Bathinda vs. Mesers Shree Bhagwati Cotton Traders, Bathinda

In the result, the appeal of the assessee bearing ITA No

ITA 479/ASR/2018[2009-10]Status: DisposedITAT Amritsar13 Oct 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 148Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 479/Asr/2018 Assessment Year:2009-10 ITO, Ward-1(2), Vs. M/s Shree Bhagwati Bathinda. Cotton Traders, Dhobi Bazar, Bathinda. [PAN:AAOFS4863K] (Appellant) (Respondent) I.T.A. No. 480/Asr/2018 Assessment Year:2009-10 M/s Shree Bhagwati Cotton Vs. ITO, Ward-1(2), Traders, Dhobi Bazar, Bathinda. Bathinda. [PAN:AAOFS4863K] (Appellant) (Respondent) Appellant by Sh.Sudhir Sehgal, & Sh. P.N. Arora, Adv. Respondent by Sh. Amlendu Nath Misra, CIT. DR. Date o…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE 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) आयकर अपीलसं./ITA No.441 & 461/SRT/2019 (िनधा"रणवष" / Assessment Year: (2013-14) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7),Room No. 620, Aaykar No.6/2…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE 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) आयकर अपीलसं./ITA No.441 & 461/SRT/2019 (िनधा"रणवष" / Assessment Year: (2013-14) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7),Room No. 620, Aaykar No.6/2…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE 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) आयकर अपीलसं./ITA No.441 & 461/SRT/2019 (िनधा"रणवष" / Assessment Year: (2013-14) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7),Room No. 620, Aaykar No.6/2…

Measage Bhai Industries Private Limited, Moga vs. Income Tax Officer Ward-1, Moga

Appeal of the assessee is allowed

ITA 358/ASR/2019[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(1)Section 147Section 148Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 358/Asr/2019 Assessment Year: 2011-12 M/s Bhai Industries Pvt. Vs. Income Tax Officer Ltd., 7th Mile Stone, Moga Ward-1, Moga Ludhiana G.T. Road, Moga [PAN: AABCB 5965B] (Appellant) (Respondent) Appellant by : Sh. Sudhir Sehgal Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 06.07.2022 Date of Pronouncement: 11.08.2022 ORDER Per Dr. M. L. Meena, A.M.: This appeal is filed by the assessee against the order dated 12.03.2019 passe…

ACIT, Central Circle1(3), Mumbai vs. M/S. Peninsula Land Limited, Mumbai

In the result the appeal filed by the revenue is dismissed

ITA 5632/MUM/2019[2009-10]Status: DisposedITAT Mumbai29 Jul 2022AY 2009-10

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahaman, Accountat Member Ita No. 5632 & 5633/Mum/2019 (A.Y: 2009-10 & 2010-11) Acit, Cc – 1(3) Vs. M/S Peninsula Land 905, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Bldg, No. 2, Peninsula (Annexe), M.K .Road, Spenta, Mathuradas Mumbai – 400020. Mill Compound, Senapati Bapat Marg, Parel, Mumbai- 400013. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaact5173A Appellant .. Respondent Appellant By : Shri. Aditya Rai. Dr Respondent By : Shri. Vijay Mehta.Ar Date Of Hearing 24.06.2022 Date Of Pronouncement 28.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: These Are The Two Appeals Filed The By The Revenue Against The Common Order Of The Commissioner Of Income Tax (Appeals)-47, Mumbai Passed U/S 153A R.W.S 143(3) & 250 Of The Act.

For Appellant: Shri. Aditya Rai. DRFor Respondent: Shri. Vijay Mehta.AR
Section 115JSection 132Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI S RIFAUR RAHAMAN, ACCOUNTAT MEMBER ITA No. 5632 & 5633/Mum/2019 (A.Y: 2009-10 & 2010-11) ACIT, CC – 1(3) Vs. M/s Peninsula Land 905, 9th Floor, Pratistha Ltd., Bhavan, Old CGO Bldg, No. 2, Peninsula (Annexe), M.K .Road, Spenta, Mathuradas Mumbai – 400020. Mill Compound, Senapati Bapat Marg, Parel, Mumbai- 400013. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACT5173A Appellant .. Respondent Appellant by : Shri. Aditya Rai. DR Respondent by : Shri. Vijay Mehta.AR Date of Hearing 24.06.2022 Date of Pronounce…

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

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

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)

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

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)

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

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

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

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)

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

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)

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

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)

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

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)

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