CIT v. Sinhgad Technical Education Society

Income Tax Officer, Ward 2(2)(2), Surat vs. Shri Muhammad Iqbal Abdulsattar Memon, Surat

In the result, appeals of the all the assessees are allowed

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T(Ss)A.No’S.83 To 86/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Amitbhai Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Amqpk 4491 D] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.57 To 60/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Ankit Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Ayupk 8096 N] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.63 To 66/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Bharatbhai Manubhai Baldha, Vs. The Deputy Commissioner 13-18, Shiv Row House, Aai Mata Chow, Of Income Tax, Nr. Parvat Jakat Naka, Surat. Central Circle-2, Surat. [Pan: Ahwpb 3830 G] अपीलाथ" Appellant ""यथ"/Respondent

…Shri Amitbhai Manubhai Kachadiya and Others. Page 1 of 8 आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T(SS)A.No’s.83 to 86/AHD/2017 "नधा"रण वष"/Assessment Years : 2007-08 to 2010-11 Shri Amitbhai Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha of Income Tax, Road, Surat. Central Circle-2, Surat. [PAN: AMQPK 4491 D] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(SS)A.No’s.57 to 60/AHD/2017 "नधा"रण वष"/Assessment Years : 2007-08 to 2010-11…

Chandulal Amrutlal Shah, Surat vs. The ITO, Ward-3(3)(1), Surat

In the result, appeals of the all the assessees are allowed

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T(Ss)A.No’S.83 To 86/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Amitbhai Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Amqpk 4491 D] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.57 To 60/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Ankit Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Ayupk 8096 N] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.63 To 66/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Bharatbhai Manubhai Baldha, Vs. The Deputy Commissioner 13-18, Shiv Row House, Aai Mata Chow, Of Income Tax, Nr. Parvat Jakat Naka, Surat. Central Circle-2, Surat. [Pan: Ahwpb 3830 G] अपीलाथ" Appellant ""यथ"/Respondent

…Shri Amitbhai Manubhai Kachadiya and Others. Page 1 of 8 आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T(SS)A.No’s.83 to 86/AHD/2017 "नधा"रण वष"/Assessment Years : 2007-08 to 2010-11 Shri Amitbhai Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha of Income Tax, Road, Surat. Central Circle-2, Surat. [PAN: AMQPK 4491 D] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(SS)A.No’s.57 to 60/AHD/2017 "नधा"रण वष"/Assessment Years : 2007-08 to 2010-11…

Shri Mahesh D. Gupta, Nagpur vs. ACIT-Central-Circle-2(3), Nagpur

In the result, the appeal of the assessee is allowed

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.183/NAG/2014 िनधा"रण वष" / Assessment Year : 2004–05 Mahesh D. Gupta, C/o. M/s Loya Bagri & Co., Chartered Accountants, Gandhibag, Nagpur–440002. .......अपीलाथ" / Appellant PAN : AATPG8810F बनाम / V/s. ACIT, Central Circle–2(3), ……""यथ" / Respondent Nagpur. Assessee by : Shri Rajesh Loya, Adv. Revenue by : Shri U. U. Kasar, Jt.CIT सुनवाई क" तारीख / Date of Hea…

Jaswinder Singh Bains Alia Jazzy B, Jalandhar vs. D.C.I.T, Central Circle - II, Jalandhar

In the result, the appeals of the assessee are allowed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

…hat this is a legal ground which goes to the root of the assessment order and therefore, the same should be admitted for hearing. For this, he relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs Singhad Technical Education Society (2017) 397 ITR 344 (SC) and in the case of National Thermal Power Co. Ltd. Vs CIT (SC). 4. The ld. Departmental Representative had no objection to the admission of the above additional ground of appeal of the assessee. Hence, the same was admitted and the parties were allowed to make their submission thereon. 5. The common ground of appeal in ground no. 1 in all…

Jaswinder Singh Bains Alia Jazzy B, Jalandhar vs. D.C.I.T, Central Circle - II, Jalandhar

In the result, the appeals of the assessee are allowed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

…hat this is a legal ground which goes to the root of the assessment order and therefore, the same should be admitted for hearing. For this, he relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs Singhad Technical Education Society (2017) 397 ITR 344 (SC) and in the case of National Thermal Power Co. Ltd. Vs CIT (SC). 4. The ld. Departmental Representative had no objection to the admission of the above additional ground of appeal of the assessee. Hence, the same was admitted and the parties were allowed to make their submission thereon. 5. The common ground of appeal in ground no. 1 in all…

Jaswinder Singh Bains Alia Jazzy B, Jalandhar vs. D.C.I.T, Central Circle - II, Jalandhar

In the result, the appeals of the assessee are allowed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

…hat this is a legal ground which goes to the root of the assessment order and therefore, the same should be admitted for hearing. For this, he relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs Singhad Technical Education Society (2017) 397 ITR 344 (SC) and in the case of National Thermal Power Co. Ltd. Vs CIT (SC). 4. The ld. Departmental Representative had no objection to the admission of the above additional ground of appeal of the assessee. Hence, the same was admitted and the parties were allowed to make their submission thereon. 5. The common ground of appeal in ground no. 1 in all…

Jaswinder Singh Bains Alia Jazzy B, Jalandhar vs. D.C.I.T, Central Circle - II, Jalandhar

In the result, the appeals of the assessee are allowed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

…hat this is a legal ground which goes to the root of the assessment order and therefore, the same should be admitted for hearing. For this, he relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs Singhad Technical Education Society (2017) 397 ITR 344 (SC) and in the case of National Thermal Power Co. Ltd. Vs CIT (SC). 4. The ld. Departmental Representative had no objection to the admission of the above additional ground of appeal of the assessee. Hence, the same was admitted and the parties were allowed to make their submission thereon. 5. The common ground of appeal in ground no. 1 in all…

Jaswinder Singh Bains Alia Jazzy B, Jalandhar vs. D.C.I.T, Central Circle - II, Jalandhar

In the result, the appeals of the assessee are allowed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

…hat this is a legal ground which goes to the root of the assessment order and therefore, the same should be admitted for hearing. For this, he relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs Singhad Technical Education Society (2017) 397 ITR 344 (SC) and in the case of National Thermal Power Co. Ltd. Vs CIT (SC). 4. The ld. Departmental Representative had no objection to the admission of the above additional ground of appeal of the assessee. Hence, the same was admitted and the parties were allowed to make their submission thereon. 5. The common ground of appeal in ground no. 1 in all…