AGR Investment v. Additional Commissioner

Shri Kushal R Jain, Surat vs. ITO-3(3)(3), Surat

In the result, appeals filed by the assessee in ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos. 420 & 504 /Srt/2019 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) Shri Gautam Chunilal Jain, Vs. The Ito, Ward-2(3)(7), Prop. Of M/S Sai Star, 286, Laxmi Surat. Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. (Assessee) (Revenue) The Ito, Ward-2(3)(7), Vs. Shri Gautam Chunilal Jain, Surat. Prop. Of M/S Sai Star, 286, Laxmi Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abhpl0577D (Revenue) (Assessee) आयकरअपीलसं./Ita Nos. 215/Srt/2020 & 575/Srt/2019 ("नधा"रणवष" / Assessment Year: (2007-08) Shri Kushal R. Jain, The Ito, Ward-3(3)(3), Vs. Prop. M/S Kunal Gems, C/O. Surat. 901, Rajhans Tower, Mini Bazar, Varachha, Surat. (Assessee) (Revenue) The Ito, Ward-3(3)(3), Vs. Shri Kushal R. Jain, Surat. Prop. M/S Kunal Gems, C/O. 901, Rajhans Tower, Mini Bazar, Varachha, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Advpj6155B (Revenue) (Assessee) Assessee By Shri Himanshu Gandhi, Ca Shri H. P. Meena, Cit(Dr) Respondent By Date Of Hearing 21/03/2022 Date Of Pronouncement 29/03/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Cross Appeals Filed By The Assessees & Revenue, Pertaining To Assessment Year (Ay) 2007-08, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-1, Surat [In Ita. 420 & 504, 575/Srt/2019 & 215/Srt/2020 Assessment Year: 2007-08 Gautam C. Jain & Kushal R. Jain Short “The Ld. Cit(A)”] Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos. 420 & 504 /SRT/2019 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) Shri Gautam Chunilal Jain, Vs. The ITO, Ward-2(3)(7), Prop. of M/s Sai Star, 286, Laxmi Surat. Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. (Assessee) (Revenue) The ITO, Ward-2(3)(7), Vs. Shri Gautam Chunilal Jain, Surat. Prop. of M/s Sai Star, 286, Laxmi Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABHPL0577D (Revenue) (Assessee) आयकरअपीलस…

ITO, Ward-3(3)(3), Surat vs. Kushal R Jain, Surat

In the result, appeals filed by the assessee in ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos. 420 & 504 /Srt/2019 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) Shri Gautam Chunilal Jain, Vs. The Ito, Ward-2(3)(7), Prop. Of M/S Sai Star, 286, Laxmi Surat. Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. (Assessee) (Revenue) The Ito, Ward-2(3)(7), Vs. Shri Gautam Chunilal Jain, Surat. Prop. Of M/S Sai Star, 286, Laxmi Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abhpl0577D (Revenue) (Assessee) आयकरअपीलसं./Ita Nos. 215/Srt/2020 & 575/Srt/2019 ("नधा"रणवष" / Assessment Year: (2007-08) Shri Kushal R. Jain, The Ito, Ward-3(3)(3), Vs. Prop. M/S Kunal Gems, C/O. Surat. 901, Rajhans Tower, Mini Bazar, Varachha, Surat. (Assessee) (Revenue) The Ito, Ward-3(3)(3), Vs. Shri Kushal R. Jain, Surat. Prop. M/S Kunal Gems, C/O. 901, Rajhans Tower, Mini Bazar, Varachha, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Advpj6155B (Revenue) (Assessee) Assessee By Shri Himanshu Gandhi, Ca Shri H. P. Meena, Cit(Dr) Respondent By Date Of Hearing 21/03/2022 Date Of Pronouncement 29/03/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Cross Appeals Filed By The Assessees & Revenue, Pertaining To Assessment Year (Ay) 2007-08, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-1, Surat [In Ita. 420 & 504, 575/Srt/2019 & 215/Srt/2020 Assessment Year: 2007-08 Gautam C. Jain & Kushal R. Jain Short “The Ld. Cit(A)”] Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos. 420 & 504 /SRT/2019 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) Shri Gautam Chunilal Jain, Vs. The ITO, Ward-2(3)(7), Prop. of M/s Sai Star, 286, Laxmi Surat. Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. (Assessee) (Revenue) The ITO, Ward-2(3)(7), Vs. Shri Gautam Chunilal Jain, Surat. Prop. of M/s Sai Star, 286, Laxmi Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABHPL0577D (Revenue) (Assessee) आयकरअपीलस…

ITO, Ward 2(3)(7), Surat vs. Gautamchand Chunilal Jain, Surat

In the result, appeals filed by the assessee in ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos. 420 & 504 /Srt/2019 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) Shri Gautam Chunilal Jain, Vs. The Ito, Ward-2(3)(7), Prop. Of M/S Sai Star, 286, Laxmi Surat. Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. (Assessee) (Revenue) The Ito, Ward-2(3)(7), Vs. Shri Gautam Chunilal Jain, Surat. Prop. Of M/S Sai Star, 286, Laxmi Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abhpl0577D (Revenue) (Assessee) आयकरअपीलसं./Ita Nos. 215/Srt/2020 & 575/Srt/2019 ("नधा"रणवष" / Assessment Year: (2007-08) Shri Kushal R. Jain, The Ito, Ward-3(3)(3), Vs. Prop. M/S Kunal Gems, C/O. Surat. 901, Rajhans Tower, Mini Bazar, Varachha, Surat. (Assessee) (Revenue) The Ito, Ward-3(3)(3), Vs. Shri Kushal R. Jain, Surat. Prop. M/S Kunal Gems, C/O. 901, Rajhans Tower, Mini Bazar, Varachha, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Advpj6155B (Revenue) (Assessee) Assessee By Shri Himanshu Gandhi, Ca Shri H. P. Meena, Cit(Dr) Respondent By Date Of Hearing 21/03/2022 Date Of Pronouncement 29/03/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Cross Appeals Filed By The Assessees & Revenue, Pertaining To Assessment Year (Ay) 2007-08, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-1, Surat [In Ita. 420 & 504, 575/Srt/2019 & 215/Srt/2020 Assessment Year: 2007-08 Gautam C. Jain & Kushal R. Jain Short “The Ld. Cit(A)”] Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos. 420 & 504 /SRT/2019 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) Shri Gautam Chunilal Jain, Vs. The ITO, Ward-2(3)(7), Prop. of M/s Sai Star, 286, Laxmi Surat. Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. (Assessee) (Revenue) The ITO, Ward-2(3)(7), Vs. Shri Gautam Chunilal Jain, Surat. Prop. of M/s Sai Star, 286, Laxmi Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABHPL0577D (Revenue) (Assessee) आयकरअपीलस…

Gautamchand Chunilal Jain, Surat vs. ITO, Ward-2(3)(7), Surat

In the result, appeals filed by the assessee in ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos. 420 & 504 /Srt/2019 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) Shri Gautam Chunilal Jain, Vs. The Ito, Ward-2(3)(7), Prop. Of M/S Sai Star, 286, Laxmi Surat. Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. (Assessee) (Revenue) The Ito, Ward-2(3)(7), Vs. Shri Gautam Chunilal Jain, Surat. Prop. Of M/S Sai Star, 286, Laxmi Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abhpl0577D (Revenue) (Assessee) आयकरअपीलसं./Ita Nos. 215/Srt/2020 & 575/Srt/2019 ("नधा"रणवष" / Assessment Year: (2007-08) Shri Kushal R. Jain, The Ito, Ward-3(3)(3), Vs. Prop. M/S Kunal Gems, C/O. Surat. 901, Rajhans Tower, Mini Bazar, Varachha, Surat. (Assessee) (Revenue) The Ito, Ward-3(3)(3), Vs. Shri Kushal R. Jain, Surat. Prop. M/S Kunal Gems, C/O. 901, Rajhans Tower, Mini Bazar, Varachha, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Advpj6155B (Revenue) (Assessee) Assessee By Shri Himanshu Gandhi, Ca Shri H. P. Meena, Cit(Dr) Respondent By Date Of Hearing 21/03/2022 Date Of Pronouncement 29/03/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Cross Appeals Filed By The Assessees & Revenue, Pertaining To Assessment Year (Ay) 2007-08, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-1, Surat [In Ita. 420 & 504, 575/Srt/2019 & 215/Srt/2020 Assessment Year: 2007-08 Gautam C. Jain & Kushal R. Jain Short “The Ld. Cit(A)”] Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos. 420 & 504 /SRT/2019 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) Shri Gautam Chunilal Jain, Vs. The ITO, Ward-2(3)(7), Prop. of M/s Sai Star, 286, Laxmi Surat. Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. (Assessee) (Revenue) The ITO, Ward-2(3)(7), Vs. Shri Gautam Chunilal Jain, Surat. Prop. of M/s Sai Star, 286, Laxmi Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABHPL0577D (Revenue) (Assessee) आयकरअपीलस…

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

In the result the ground No

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)

…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

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)

…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

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)

…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

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)

…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

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)

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

In the result the ground No

…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

…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…

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

In the result the ground No

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

…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

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

…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

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

…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

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

…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

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

…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

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

…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…