CIT v. Shilpa Dyeing & Printing Mills (P.) Ltd.

JAYVADAN RUGHNATHWALA,SURAT vs. ITO, WARD-1(2)(1), SURAT

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth Assessment Year 2018-19

…THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT Through Hybrid Mode Before Ms. Suchitra Kamble, Judicial Member And Shri Bijayananda Pruseth , Accountant Member Assessment Year 2018-19 Jayvadan ITO, Rughnathwala, Ward-1(2)(1) 6/7 Khatodara Ind Vs Surat Service Society, (Respondent) B/h. Sub Jail Katodara, Surat-395002 PAN: AAQPR4348L (Appellant) Assessee by: Shri Rasesh Shah, A.R. Revenue by: Shri Ajay Uke, Sr.D.R. Date of hearing : 17-07-2025 Date of pronouncement : 29-08-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 09-08- 2024 passed by…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. M/S SURAT LIFE CARE PVT. LTD., SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.160/Srt/2023 Assessment Year: (2013-14) (Physical Hearing) The Acit, Vs. M/S. Surat Life Care Pvt. Ltd., Central Circle – 3, Unique Hospital, Opp. Kiran Motor, Surat Nr. Sosyo Circle Lane, Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarcs8396M (Appellant) (Respondent) Appellant By Shri Vinod Kumar, Sr. Dr Shri P. M. Jagasheth, Ca Respondent By 14/12/2023 Date Of Hearing Date Of Pronouncement 21/12/2023

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.160/SRT/2023 Assessment Year: (2013-14) (Physical Hearing) The ACIT, Vs. M/s. Surat Life Care Pvt. Ltd., Central Circle – 3, Unique Hospital, Opp. Kiran Motor, Surat Nr. Sosyo Circle Lane, Surat - 395002 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AARCS8396M (Appellant) (Respondent) Appellant by Shri Vinod Kumar, Sr. DR Shri P. M. Jagasheth, CA Respondent by 14/12/2023 Date of Hearing Date of Pronouncement 21/12/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the Revenu…

M/S VATSALYA BUILDERS & DEVELOPMENT PVT LTD ,NAGPUR vs. ACIT CENTRAL CIRCLE1(2), NAGPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.85 To 87 & 210/Nag/2018 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 M/S. Vatsalya Builders & Vs. Acit, Central Circle- Developers Pvt. Ltd., 1(2), Nagpur. 202, Ganesh Chambers, Dhantoli, Nagpur- 440012. Pan : Aabcv6745K Appellant Respondent Assessee By : Shri Mukesh Agrawal Revenue By : Shri Kailash G. Kanojiya Date Of Hearing : 17.10.2023 Date Of Pronouncement : 31.10.2023 आदेश / Order Per Inturi Rama Rao, Am : These Are The Appeals Filed By The Assessee Directed Against The Different Orders Of Ld. Commissioner Of Income Tax (Appeals)- 3, Nagpur [‘The Cit(A)’] Dated 26.02.2018 & 22.06.2018 For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Four Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.85/Nag/2018 For The Assessment Year 2011-12 Are Stated Herein.

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.85 to 87 & 210/NAG/2018 िनधा"रण वष" / Assessment Years : 2011-12 to 2014-15 M/s. Vatsalya Builders & Vs. ACIT, Central Circle- Developers Pvt. Ltd., 1(2), Nagpur. 202, Ganesh Chambers, Dhantoli, Nagpur- 440012. PAN : AABCV6745K Appellant Respondent Assessee by : Shri Mukesh Agrawal Revenue by : Shri Kailash G. Kanojiya Date of hearing : 17.10.2023 Date of pronouncement : 31.10.2023 आदेश / ORDER PER INTURI RAMA RAO, AM : T…

M/S VATSALYA BUILDERS & DEVELOPMENT PVT LTD ,NAGPUR vs. ACIT CENTRAL CIRCLE1(2), NAGPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.85 To 87 & 210/Nag/2018 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 M/S. Vatsalya Builders & Vs. Acit, Central Circle- Developers Pvt. Ltd., 1(2), Nagpur. 202, Ganesh Chambers, Dhantoli, Nagpur- 440012. Pan : Aabcv6745K Appellant Respondent Assessee By : Shri Mukesh Agrawal Revenue By : Shri Kailash G. Kanojiya Date Of Hearing : 17.10.2023 Date Of Pronouncement : 31.10.2023 आदेश / Order Per Inturi Rama Rao, Am : These Are The Appeals Filed By The Assessee Directed Against The Different Orders Of Ld. Commissioner Of Income Tax (Appeals)- 3, Nagpur [‘The Cit(A)’] Dated 26.02.2018 & 22.06.2018 For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Four Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.85/Nag/2018 For The Assessment Year 2011-12 Are Stated Herein.

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.85 to 87 & 210/NAG/2018 िनधा"रण वष" / Assessment Years : 2011-12 to 2014-15 M/s. Vatsalya Builders & Vs. ACIT, Central Circle- Developers Pvt. Ltd., 1(2), Nagpur. 202, Ganesh Chambers, Dhantoli, Nagpur- 440012. PAN : AABCV6745K Appellant Respondent Assessee by : Shri Mukesh Agrawal Revenue by : Shri Kailash G. Kanojiya Date of hearing : 17.10.2023 Date of pronouncement : 31.10.2023 आदेश / ORDER PER INTURI RAMA RAO, AM : T…

M/S VATSALYA BUILDERS & DEVELOPMENT PVT LTD ,NAGPUR vs. ACIT CENTRAL CIRCLE1(2), NAGPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.85 To 87 & 210/Nag/2018 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 M/S. Vatsalya Builders & Vs. Acit, Central Circle- Developers Pvt. Ltd., 1(2), Nagpur. 202, Ganesh Chambers, Dhantoli, Nagpur- 440012. Pan : Aabcv6745K Appellant Respondent Assessee By : Shri Mukesh Agrawal Revenue By : Shri Kailash G. Kanojiya Date Of Hearing : 17.10.2023 Date Of Pronouncement : 31.10.2023 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Directed Against The Different Orders Of Ld. Commissioner Of Income Tax (Appeals)- 3, Nagpur [‘The Cit(A)’] Dated 26.02.2018 & 22.06.2018 For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Four Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.85/Nag/2018 For The Assessment Year 2011-12 Are Stated Herein.

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.85 to 87 & 210/NAG/2018 िनधा"रण वष" / Assessment Years : 2011-12 to 2014-15 M/s. Vatsalya Builders & Vs. ACIT, Central Circle- Developers Pvt. Ltd., 1(2), Nagpur. 202, Ganesh Chambers, Dhantoli, Nagpur- 440012. PAN : AABCV6745K Appellant Respondent Assessee by : Shri Mukesh Agrawal Revenue by : Shri Kailash G. Kanojiya Date of hearing : 17.10.2023 Date of pronouncement : 31.10.2023 आदेश / ORDER PER BENCH : These are the a…

M/S VATSALYA BUILDERS ,NAGPUR vs. ASSISTANT COMISSIONER OF INCOME TAX CENTARL CIRCLE 1(2), NAGPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.85 To 87 & 210/Nag/2018 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 M/S. Vatsalya Builders & Vs. Acit, Central Circle- Developers Pvt. Ltd., 1(2), Nagpur. 202, Ganesh Chambers, Dhantoli, Nagpur- 440012. Pan : Aabcv6745K Appellant Respondent Assessee By : Shri Mukesh Agrawal Revenue By : Shri Kailash G. Kanojiya Date Of Hearing : 17.10.2023 Date Of Pronouncement : 31.10.2023 आदेश / Order Per Inturi Rama Rao, Am : These Are The Appeals Filed By The Assessee Directed Against The Different Orders Of Ld. Commissioner Of Income Tax (Appeals)- 3, Nagpur [‘The Cit(A)’] Dated 26.02.2018 & 22.06.2018 For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Four Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.85/Nag/2018 For The Assessment Year 2011-12 Are Stated Herein.

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.85 to 87 & 210/NAG/2018 िनधा"रण वष" / Assessment Years : 2011-12 to 2014-15 M/s. Vatsalya Builders & Vs. ACIT, Central Circle- Developers Pvt. Ltd., 1(2), Nagpur. 202, Ganesh Chambers, Dhantoli, Nagpur- 440012. PAN : AABCV6745K Appellant Respondent Assessee by : Shri Mukesh Agrawal Revenue by : Shri Kailash G. Kanojiya Date of hearing : 17.10.2023 Date of pronouncement : 31.10.2023 आदेश / ORDER PER INTURI RAMA RAO, AM : T…

JITENDRA NEMICHAND GUPTA,SURAT vs. ITO, WARD-2(3)(2), SURAT

In the result, the ground No

Bench: Shri Pawan Singh(Physical Hearing) Jitendra Nemichand Gupta, I.T.O., B-102, Swastik Woods, Vesu, Ward-2(3)(2), Vs. Surat-395007. Surat. Pan No. Ammpg 2317 A Appellant/ Assessee Respondent/ Revenue

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Jitendra Nemichand Gupta, I.T.O., B-102, Swastik Woods, Vesu, Ward-2(3)(2), Vs. Surat-395007. Surat. PAN No. AMMPG 2317 A Appellant/ assessee Respondent/ revenue Assessee represented by Ms. Chaitali Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 05/04/2023 Date of pronouncement 30/06/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal…

THAKORDAS PAREKH & SONS,,NA vs. ARIVS.INCOME TAX OFFICER, WARD-5, NAVSARI

In the result, ground No. 2 & 3

Bench: Shri Pawan Singhआ.अ.सं./Ita No.167/Srt/2022 (Ay 2017-18) (Hearing In Physical Court) Thakordas Parekh & Sons Income Tax Officer, Ward-5, Bazar Street, Chikhli, Navsari, 204, 2Nd Floor, Vs Navsari-396530 Income Tax Office, Pan No: Aabft 4593 J Charpool, Awabaug, Navsari-396445 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Rasesh Shah, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 05.01.2023 उ"घोषणा क" तार"ख/Date Of 30.03.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld.Cit(A)”] Dated 23.03.2022 For Assessment Year 2017-18, Which In Turn Arises From The Addition Made By The Income Tax Officer, Ward-5, Navsari / Assessing Officer In Assessment Order Passed Under Section 144 R.W.S143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 30.12.2019. The Assessee Has Raised The Following Grounds Of Appeal:- “1. On The Facts & In The Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A) Has Erred In Confirming The Action Thakordas Parekh & Sons Of Assessing Officer In Rejecting The Books Of Accounts U/S 145(3) Of The Act.

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.167/SRT/2022 (AY 2017-18) (Hearing in Physical Court) Thakordas Parekh & Sons Income Tax Officer, Ward-5, Bazar Street, Chikhli, Navsari, 204, 2nd Floor, Vs Navsari-396530 Income Tax Office, PAN No: AABFT 4593 J Charpool, Awabaug, Navsari-396445 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Rasesh Shah, C.A राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 05.01.2023 उ"घोषणा क" तार"ख/Date of 30.03.…

SHIVAM RESIDENTIAL CONSTRUCTION (INDIA) PVT. LTD.,VALSAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VALSAD

In the result, appeal of the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.396/Srt/2018 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shivam Residential Construction Principal Commissioner Of (India) Pvt. Ltd., New Civil Income-Tax-Valsad, Palak Vs. Hospital Road, Nanakwada, Valsad Arcade, Pali Hill, Santinagar, Tithal Road, Valsad-396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapcs 3137 G (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Milin Mehta, C.A राज"व क" ओर से /Respondent By: Shri Ashish Pophare, Cit-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.396/SRT/2018 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shivam Residential Construction Principal Commissioner of (India) Pvt. Ltd., New Civil Income-tax-Valsad, Palak Vs. Hospital Road, Nanakwada, Valsad Arcade, Pali Hill, Santinagar, Tithal Road, Valsad-396001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAPCS 3137 G (Appellant) (Respondent) िनधा"रती की ओर से /Assessee by : Shri Milin Mehta, C.A राज"व क" ओर से /Respondent by: Shri Ashish Pophare, CIT-D.R सुनवाई की तारीख/…

S N TRADELINK PRIVATE LIMITED,SURAT vs. PR. COMMISSIONER OF INCOME TAX-1, SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.77/Srt/2022 िनधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) S. N. Tradelink Private Limited, Principal Commissioner Of 3010-3011 Momai Complex, Income Tax-1, Room No. 114, 1St Kadodra Road, Umarvada, Surat – Vs. Floor, Aaykar Bhawan, 395010. Majura Gate, Opp New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakcs0060R

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.77/SRT/2022 िनधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) S. N. Tradelink Private Limited, Principal Commissioner of 3010-3011 Momai Complex, Income Tax-1, Room No. 114, 1st Kadodra Road, Umarvada, Surat – Vs. Floor, Aaykar Bhawan, 395010. Majura Gate, Opp New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAKCS0060R िनधा"रती क" ओर से /Assessee by Shri Rasesh Shah, CA राज"व क" ओर से / Respondent by Shri Ashish Pophare, CIT-DR स…

M/S KULKARNI & SAHU BUILDCON PVT.LTD.,BHILAI(CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), BHILAI(CG)

In the result, appeal of the assessee is allowed in terms our aforesaid observations

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.30/Rpr/2016 "नधा"रण वष" / Assessment Year :2012-13 M/S. Kulkarni & Sahu Buildcon Pvt. Ltd. B-495, Cross Street-25, Smriti Nagar, Bhilai-490020 (C.G.) Pan :Aaeck3160C .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.30/RPR/2016 "नधा"रण वष" / Assessment Year :2012-13 M/s. Kulkarni & Sahu Buildcon Pvt. Ltd. B-495, Cross Street-25, Smriti Nagar, Bhilai-490020 (C.G.) PAN :AAECK3160C .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by :Shri Nilesh Jain, CA Revenue by :Shri Choudhary N.C Roy, Sr. DR सुनवाई क" तार"ख / Date of Hearing :12.09.2022 घोषणा…

ITO WARD 2(1)(4), SURAT vs. M/S VESTA EXIM PRIVATE LIMITED., SURAT

In the result the grounds of appeal raised by the revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court) The Ito, Ward-2(1)(4), Vs. M/S. Vesta Exim Private Limited, Surat. Victoriya Palms, Opp. Unnati Gas Godown, Dumas Road, Surat- 395002, Gujarat. Revenue Assessee

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Court) The ITO, Ward-2(1)(4), Vs. M/s. Vesta Exim Private Limited, Surat. Victoriya Palms, Opp. Unnati Gas Godown, Dumas Road, Surat- 395002, Gujarat. REVENUE ASSESSEE Revenue by Shri Ritesh Mishra, CIT(DR) Appellant by Shri Rasesh Shah, CA Date of hearing 01/10/2021 Date of pronouncement 09/11/2021 O R D E R PER PAWAN SINGH, JM: 1. This appeal by Revenue is directed against the order of Learned Commissioner of Income Tax (Appeals)-4, Surat [in short “the ld. CIT…