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

M/S. Borda Brothers, Surat vs. The DCIT., Circle-3(3), Surat

In the result the ground No

ITA 774/SRT/2018[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.774&765/Srt/2018 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/S Borda Brothers Dy. Commissioner Of Income 8/9 Saurashtra Diamond B/H Tax, Circle-3(3), Aayakar Geetanjali Cinema, Varachha Bhawan, Majura Gate, Surat- Road,Surat-395006 396009 Vs. Income Tax Officer, Ward- M/S Borda Brothers 3(3)(1), Room No. 418, Aayakar B/8, Panchdev Society, B/H Bhavan, Marjura Gate, Surat- Laxmi Hotel, Varachha 395001 Road,Surat-395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefb 0796 Q (Appellant ) (Respondent)

For Appellant: Shri Sapnesh R Sheth, C.AFor Respondent: Shri H.P.Meena, CIT-DR
Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.774&765/SRT/2018 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/s Borda Brothers Dy. Commissioner of Income 8/9 Saurashtra Diamond B/h Tax, Circle-3(3), Aayakar Geetanjali Cinema, Varachha Bhawan, Majura Gate, Surat- Road,Surat-395006 396009 Vs. Income Tax Officer, Ward- M/s Borda Brothers 3(3)(1), Room No. 418, Aayakar b/8, Panchdev Society, B/h Bhavan, Marjura Gate, Surat- Laxmi Hotel, Varachha 395001 Road,Surat-395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFB 0796 Q (A…

The Income Tax Officer, Ward-3(3)(1), Surat vs. M/S. Borda Brothers, Surat

In the result the ground No

ITA 765/SRT/2018[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.774&765/Srt/2018 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/S Borda Brothers Dy. Commissioner Of Income 8/9 Saurashtra Diamond B/H Tax, Circle-3(3), Aayakar Geetanjali Cinema, Varachha Bhawan, Majura Gate, Surat- Road,Surat-395006 396009 Vs. Income Tax Officer, Ward- M/S Borda Brothers 3(3)(1), Room No. 418, Aayakar B/8, Panchdev Society, B/H Bhavan, Marjura Gate, Surat- Laxmi Hotel, Varachha 395001 Road,Surat-395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefb 0796 Q (Appellant ) (Respondent)

For Appellant: Shri Sapnesh R Sheth, C.AFor Respondent: Shri H.P.Meena, CIT-DR
Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.774&765/SRT/2018 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/s Borda Brothers Dy. Commissioner of Income 8/9 Saurashtra Diamond B/h Tax, Circle-3(3), Aayakar Geetanjali Cinema, Varachha Bhawan, Majura Gate, Surat- Road,Surat-395006 396009 Vs. Income Tax Officer, Ward- M/s Borda Brothers 3(3)(1), Room No. 418, Aayakar b/8, Panchdev Society, B/h Bhavan, Marjura Gate, Surat- Laxmi Hotel, Varachha 395001 Road,Surat-395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFB 0796 Q (A…

Shri Manish Agarwal, Surat vs. The ITO, Ward-3(1)(5), Surat

In the result, assessee’s the appeals in ITA No

ITA 256/SRT/2017[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.206 & 256/Srt/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1St Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afwpa 2629 A (Appellant ) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.206 & 256/SRT/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1st Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFWPA 2629 A (Ap…

Shri Ramprakash V. Vijayvergiya, Surat vs. The ITO, Ward-3(1)(5), Surat

In the result, assessee’s the appeals in ITA No

ITA 253/SRT/2017[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.206 & 256/Srt/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1St Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afwpa 2629 A (Appellant ) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.206 & 256/SRT/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1st Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFWPA 2629 A (Ap…

The ITO, Ward-3(1)(5), Surat vs. Shri Manish Agarwal, Surat

In the result, assessee’s the appeals in ITA No

ITA 206/SRT/2017[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.206 & 256/Srt/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1St Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afwpa 2629 A (Appellant ) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.206 & 256/SRT/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1st Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFWPA 2629 A (Ap…

Shri Akhil Vinayakumar Lodha, Surat vs. Income Tax Officer, Ward-3(1)(2), Surat

In the result, the grounds of appeal raised by assessee is partly allowed

ITA 250/SRT/2017[2008-09]Status: DisposedITAT Surat25 Mar 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Akhil Lodha Ito-3(1)(2) 11, Shakti Chambers, Surat Vs. Raghunathpura, Main Road, Surat-395003 Pan : Adapl9057H Appellant Respondednt

Section 132Section 132(4)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Akhil Lodha ITO-3(1)(2) 11, Shakti Chambers, Surat Vs. Raghunathpura, Main Road, Surat-395003 PAN : ADAPL9057H APPELLANT RESPONDEDNT Appellant by Shri Suchek Anchalia, CA Respondent by MS. Anupama Singla, (Sr.DR) Date of hearing 10/03/2022 Date of pronouncement 28/03/2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (…

Surya Impex, Surat vs. The Income Tax Officer, Ward-2(3)(8), Surat

In the result, the grounds of appeal raised by assessee is partly allowed

ITA 1378/AHD/2017[2009-10]Status: DisposedITAT Surat25 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132(4)Section 143(3)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 1165 & 1378/AHD/2017 (AY: 2009-10) (Hearing in Virtual Court) Income-tax Officer, M/s Surya Impex Ward 2(3)(8), Surat, 104, Jaishree, Harikrishna Vs. Room No. 407, 4th Floor, Anavil Complex, Business Centre, Hazira Road, Dalgia Sheri, Adajan, Surat-395001 Mahidharpura, Surat-395003 M/s Surya Impex Income-tax Officer, 104, Jaishree, Harikrishna Ward 2(3)(8), Surat, Complex, Room No. 407, 4th Floor, Dalgia Sheri, Anavil Business Centre, Mahidharpura, Surat-395003 Haz…

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

In the result, the grounds of appeal raised by assessee is partly allowed

ITA 1165/AHD/2017[2009-10]Status: DisposedITAT Surat25 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132(4)Section 143(3)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 1165 & 1378/AHD/2017 (AY: 2009-10) (Hearing in Virtual Court) Income-tax Officer, M/s Surya Impex Ward 2(3)(8), Surat, 104, Jaishree, Harikrishna Vs. Room No. 407, 4th Floor, Anavil Complex, Business Centre, Hazira Road, Dalgia Sheri, Adajan, Surat-395001 Mahidharpura, Surat-395003 M/s Surya Impex Income-tax Officer, 104, Jaishree, Harikrishna Ward 2(3)(8), Surat, Complex, Room No. 407, 4th Floor, Dalgia Sheri, Anavil Business Centre, Mahidharpura, Surat-395003 Haz…

Shri Vimalchand Jain, Surat vs. ITO, Ward-3(3)(5), Surat

In the result the ground No

ITA 293/SRT/2018[2008-09]Status: DisposedITAT Surat10 Mar 2022AY 2008-09
For Appellant: Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(3)Section 147Section 148Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.293/SRT/2018 (िनधा"रणवष" / Assessment Years: (2008-09) (Virtual Court Hearing) Shri Vimalchand Jain, Vs. The ITO, Ward-3(3)(5), Prop. Gems Art, C/o. 901, Rajhans Aaykar Bhavan, Majura Gate, Tower, Mini Bazar, Varachha Road, Surat. Surat-395006. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACUPJ0819L (Appellant) (Respondent) Assessee by: Shri Himanshu Gandhi, CA Revenue by: Shri H. P. Meena, CIT(DR) सुनवाई क" तारीख/ Date of Hearing : 03/03/2022 घोषणा क" तारीख/Date of Pronouncement : 10/03/2022 आदेश /…

Aakash Impex, Surat vs. ITO-2(3)(7), Majura Gate, Surat

In the result the ground No

ITA 200/SRT/2021[2008-09]Status: DisposedITAT Surat22 Feb 2022AY 2008-09
For Appellant: Shri Suchek Anchaliya, CAFor Respondent: Shri Sita Ram Meena, Sr. DR
Section 131Section 133(6)Section 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.200/SRT/2021 ("नधा"रणवष" / Assessment Years: (2008-09) (Virtual Court Hearing) Aakash Impex, Vs. The ITO, Ward-2(2)(7), 204, Sapna Appartment, Jadda Khadi, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOFM5844J (Assessee) (Respondent) Assessee by : Shri Suchek Anchaliya, CA Revenue by : Shri Sita Ram Meena, Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 23/02/2022 घोषणाक"तार"ख/Date of Pronouncement : 23/02/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: C…

DCIT, Circle-2(1)(2), Surat vs. M/S. Shantai Exim Limited, Surat

In the result, appeal of the Revenue is dismissed

ITA 92/SRT/2020[2012-13]Status: DisposedITAT Surat18 Jan 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) The Deputy Commissioner Of Shantai Exim Limited, Income Tax, Plot No.435, Sawlani Vs Circle-2(1)(2), Compound, Gidc, Surat. Pandesara, Surat. Pan: Aaecm 1115 D Appellant/ Revenue Respondent/ Assessee

Section 143(3)Section 254(1)Section 271Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) The Deputy Commissioner of Shantai Exim Limited, Income Tax, Plot No.435, Sawlani Vs Circle-2(1)(2), Compound, GIDC, Surat. Pandesara, Surat. PAN: AAECM 1115 D Appellant/ Revenue Respondent/ Assessee Assessee by Ms. Chaitali Shah – CA Revenue by Shri H.P.Meena – CIT(DR) 18/01/2022 Date of hearing 18/01/2022 Date of pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Revenue is directed…

The Deputy Commissioner of Income Tax, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result the ground No

ITA 1525/AHD/2017[2013-14]Status: DisposedITAT Surat06 Jan 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

The Deputy Commissioner of Income Tax, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result the ground No

ITA 1524/AHD/2017[2008-09]Status: DisposedITAT Surat06 Jan 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

The Deputy Commissioner of Income Tax, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result the ground No

ITA 1523/AHD/2017[2007-08]Status: DisposedITAT Surat06 Jan 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

Shri Ravjibhai B. Dhameliya, Surat vs. The Deputy Commissioner of Income Tax, Circle-3(3), Surat

In the result the ground No

ITA 1241/AHD/2017[2013-14]Status: DisposedITAT Surat06 Jan 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

Shri Ravjibhai B. Dhameliya, Surat vs. The Deputy Commissioner of Income Tax, Circle-3(3), Surat

In the result the ground No

ITA 1240/AHD/2017[2008-09]Status: DisposedITAT Surat06 Jan 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

Shri Ravjibhai B. Dhameliya, Surat vs. The Deputy Commissioner of Income Tax, Circle-3(3), Surat

In the result the ground No

ITA 1239/AHD/2017[2007-08]Status: DisposedITAT Surat06 Jan 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

Shri Hitesh Bhai Popatbhai Sakariya, Surat vs. Income Tax Officer, Ward -1(3)(7), Surat

In the result, the ground No

ITA 315/SRT/2017[2012-13]Status: DisposedITAT Surat09 Nov 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 132(4)Section 143(2)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 312-315/SRT/2017 (AYs 2009-10 to 2012-13) (Hearing in Virtual Court) Shri Hiteshbhai Popatbhai Income Tax Officer Sakariya, Ward-2(3)(7), Aaykar Vs 17, Hetal Nagar Society, Nr. Bhavan, Majura Gate, Navyug Collage, Rander Road, Surat-395001 Surat-395005 PAN : AKVPS 5306 G Assessee / appellant Revenue /respondent Assessee by ShriHimanshu Gandhi, AR Revenue by Ms. Anupama Singla – Sr-DR Date of hearing 27.08.2021 Date of pronouncement 09.11.2021 Order under section 2…

Shri Hitesh Bhai Popatbhai Sakariya, Surat vs. Income Tax Officer, Ward -1(3)(7), Surat

In the result, the ground No

ITA 314/SRT/2017[2011-12]Status: DisposedITAT Surat09 Nov 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 132(4)Section 143(2)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 312-315/SRT/2017 (AYs 2009-10 to 2012-13) (Hearing in Virtual Court) Shri Hiteshbhai Popatbhai Income Tax Officer Sakariya, Ward-2(3)(7), Aaykar Vs 17, Hetal Nagar Society, Nr. Bhavan, Majura Gate, Navyug Collage, Rander Road, Surat-395001 Surat-395005 PAN : AKVPS 5306 G Assessee / appellant Revenue /respondent Assessee by ShriHimanshu Gandhi, AR Revenue by Ms. Anupama Singla – Sr-DR Date of hearing 27.08.2021 Date of pronouncement 09.11.2021 Order under section 2…

Shri Hitesh Bhai Popatbhai Sakariya, Surat vs. Income Tax Officer, Ward -1(3)(7), Surat

In the result, the ground No

ITA 313/SRT/2017[2010-11]Status: DisposedITAT Surat09 Nov 2021AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 132(4)Section 143(2)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 312-315/SRT/2017 (AYs 2009-10 to 2012-13) (Hearing in Virtual Court) Shri Hiteshbhai Popatbhai Income Tax Officer Sakariya, Ward-2(3)(7), Aaykar Vs 17, Hetal Nagar Society, Nr. Bhavan, Majura Gate, Navyug Collage, Rander Road, Surat-395001 Surat-395005 PAN : AKVPS 5306 G Assessee / appellant Revenue /respondent Assessee by ShriHimanshu Gandhi, AR Revenue by Ms. Anupama Singla – Sr-DR Date of hearing 27.08.2021 Date of pronouncement 09.11.2021 Order under section 2…