CIT v. Text Hundred India (P)Ltd.

197 Taxmann 128High Court2011#9408 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also reported as

51 DTR 241

Sections most often in play

Section 135Section 32Section 37(1)Section 43(6)(c)Section 43CASection 50CSection 80G

Judgments citing CIT v. Text Hundred India (P)Ltd.

JEWELEX INDIA PRIAVTE LIMITED,MUMBAI vs. DCIT CIRCLE-14(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 5285/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Jan 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarjewelex India Private V/S. Deputy Commissioner Of Limited बनाम Income Tax, Circle – 401 Trade Centre, Bandra 14(1)(1), Aayakar Bhavan, Kurla Complex, Bandra Maharishi Karve Marg, (East), Mumbai – 400 098, Mumbai – 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcj4523H Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Nitesh Joshi, ARFor Respondent: Ms. Kavitha Kaushik, (Sr. DR)
Section 135Section 143(3)Section 37Section 37(1)Section 43(6)(c)Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Jewelex India Private v/s. Deputy Commissioner of Limited बनाम Income Tax, Circle – 401 Trade Centre, Bandra 14(1)(1), Aayakar Bhavan, Kurla Complex, Bandra Maharishi Karve Marg, (East), Mumbai – 400 098, Mumbai – 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCJ4523H Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Nitesh Joshi, AR Respondent by : Ms. Kavitha Kaushik, (Sr. DR) Date of Hearing 12.12.2025 Date of Pronoun…

SERVIER INDIA PRIVATE LIMITED (FORMERLY KNOWN AS SERDIA PHARMACEUTICALS (I) P. LTD),MUMBAI vs. ADDL CIT RG 7(2), MUMBAI

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 6567/MUM/2011[2005-06]Status: DisposedITAT Mumbai11 Mar 2024AY 2005-06

Bench: Shri Vikas Awasthy & Ms. Padmavathy.Sआअसं.6567/मुं/2011 (िन.व. 2005-06) Servier India Private Limited [Formerly Known As Serdia Pharmaceuticals (India) Pvt.Ltd.] 1703, 17Th Floor, B Wing, Parinee Crescenzo, Plot Nos C-38/39, “G” Block, Behind Mca, Bkc, Bandra (E), Mumbai 400 051 Pan: Aaacs-6696-R ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner Of Income Tax, Range-7(2), Mumbai, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/Appellant By : Shri Mukesh Bhutani, Advocate With S/Shri Paras Savla & Pratik Poddar Advocates "ितवादी"ारा/Respondent By : S/Shri Manoj Kumar, Cit-Dr & Manoj Kumar Sinha, Sr. A.R , सुनवाई की ितिथ/ Date Of Hearing : 15/12/2023 घोषणा की ितिथ/ Date Of Pronouncement : 11/03/2024 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Mukesh Bhutani, Advocate with S/Shri Paras Savla & Pratik Poddar AdvocatesFor Respondent: S/Shri Manoj Kumar, CIT-DR and Manoj Kumar Sinha, Sr. A.R
Section 133(6)

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती. एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.6567/मुं/2011 (िन.व. 2005-06) Servier India Private Limited [formerly known as Serdia Pharmaceuticals (India) Pvt.Ltd.] 1703, 17th Floor, B Wing, Parinee Crescenzo, Plot Nos C-38/39, “G” Block, Behind MCA, BKC, Bandra (E), Mumbai 400 051 PAN: AAACS-6696-R ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner of Income Tax, Range-7(2), Mumbai, Aaykar Bhavan…

SHRI NAROTAM SINGH,MANSA vs. INCOME TAX OFFICER WARD -1(4), MANSA

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

ITA 307/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR
Section 143(3)Section 147Section 148Section 151Section 45(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER Assessment Year: 2012-13 Shri Tralochan Singh बनाम The ITO C/o G.S. Chahal & Ward-1(4) Associates, Backside Mansa Gaushala, Mansa "थायी लेखा सं./PAN NO. DNDPS2922G अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2012-13 Shri Narotam Singh बनाम The ITO C/o G.S. Chahal & Ward-1(4), Mansa Associates, Backside Gaushala, Mansa "थायी लेखा सं./PAN NO. CLEPS7008F अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज…

SHRI TARLOCHAN SINGH,MANSA vs. INCOME TAX OFFICER WARD-1(4), MANSA

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

ITA 306/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR
Section 143(3)Section 147Section 148Section 151Section 45(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER Assessment Year: 2012-13 Shri Tralochan Singh बनाम The ITO C/o G.S. Chahal & Ward-1(4) Associates, Backside Mansa Gaushala, Mansa "थायी लेखा सं./PAN NO. DNDPS2922G अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2012-13 Shri Narotam Singh बनाम The ITO C/o G.S. Chahal & Ward-1(4), Mansa Associates, Backside Gaushala, Mansa "थायी लेखा सं./PAN NO. CLEPS7008F अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज…

PUNJAB IRON AND STEEL COMPANY LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 516/ASR/2018[2008-09]Status: DisposedITAT Amritsar18 Dec 2019AY 2008-09

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.516/Asr/2018 िनधा"रणवष"/A.Y.:2008-09 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" M/S. Punjab Iron & Steel Vs. Deputy Commissioner Of Company Limited, Income-Tax, Central Circle – G T Road Jalandhar 1, Jalandhar Pan:Aaacp 9849B अपीलाथ" अपीलाथ"Appellant अपीलाथ" अपीलाथ" ""यथ" ""यथ"/Respondent ""यथ" ""यथ"

…Punjab Iron and Steel Company Ltd. v. DCIT-CC-1-Jalandhar /I.T.A. No.516/ASR/2018/A.Y.:08-09 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AMNRITSAR BENCH, AMRITSAR BEFORE SHRI N.K. CHOUDHRY, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.संसंसंसं././././I.T.A No.516/ASR/2018 िनधा"रणवष"/A.Y.:2008-09 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" M/s. Punjab Iron and Steel Vs. Deputy Commissioner of Company Limited, Income-Tax, Central Circle – G T Road Jalandhar 1, Jalandhar PAN:AAACP 9849B अपीलाथ" अपीलाथ"Appellant अपीलाथ" अपीलाथ" ""यथ" ""यथ"/Respondent ""यथ" ""यथ" NONE िनधा"रतीक"ओरसे /Assessee by Shri Alok Kum…

SHRI BHANUBHAI PRABHUDAS PATEL,PATAN vs. THE INCOME TAX OFFICER, WARD-1, PATAN

In the result, appeal is allowed for statistical purposes

ITA 1463/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2008-09

Bench: Shri Kul Bharat & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1463/Ahd/2013 "नधा"रण वष"/Asstt. Year: 2008-2009 Shri Bhanubhai Prabhudas Patel, Income Tax Officer, 14, Rambaug Society, Vs. Ward-1, At. & P.O. Balisana, Patan. Dist. Patan-384110. Pan: Abspp0966B

Section 69

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’SMC’’ BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1463/AHD/2013 "नधा"रण वष"/Asstt. Year: 2008-2009 Shri Bhanubhai Prabhudas Patel, Income Tax Officer, 14, Rambaug Society, Vs. Ward-1, At. & P.O. Balisana, Patan. Dist. Patan-384110. PAN: ABSPP0966B (Applicant) (Respondent) : Assessee by Shri Akshat Khara, A.R : Revenue by Shri G.C. Daxini, Sr. D.R सुनवाई क" तार"ख/Date of Hearing : 28/08/2019 घोषणा क" तार"ख /Date of Pronouncement: 01/10/2019 आदेश/O R D E R PER BE…

LINE-ONE TRADING PVT. LTD.,THANE vs. ITO - 2(5) THANE, THANE

In the result, the appeal is allowed for statistical purposes

ITA 2847/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jan 2019AY 2012-13

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13 M/S Line-One Trading Income Tax Officer, 2(5), Pvt. Ltd. 601, Hitakshi Mumbai. Vs. Heights, Indra Lok Phase-6, Bhayander East, Thane-401105 Pan No. Aaccl2001K Appellant Respondent Assessee By : Mr. Neelkanth Khandelwal, Ar Revenue By : Mr. Satishchandra Rajore, Dr Date Of Hearing : 14/11/2018 Date Of Pronouncement : 30/01/2019

For Appellant: Mr. Neelkanth Khandelwal, ARFor Respondent: Mr. Satishchandra Rajore, DR
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI JOGINDER SINGH (VICE PRESIDENT) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 M/s Line-one Trading Income Tax Officer, 2(5), Pvt. Ltd. 601, Hitakshi Mumbai. Vs. Heights, Indra Lok Phase-6, Bhayander East, Thane-401105 PAN No. AACCL2001K Appellant Respondent Assessee by : Mr. Neelkanth Khandelwal, AR Revenue by : Mr. Satishchandra Rajore, DR Date of Hearing : 14/11/2018 Date of pronouncement : 30/01/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2012-13. The ap…

MARUTI DEVELOPERS,,SURAT vs. THE INCOME TAX OFFICER,WARD-9(3),, SURAT

In the result, the appeals of the assessee are allowed for statistical purposes for the assessment year 2001-02 and 2002-03

ITA 1018/AHD/2015[2002-03]Status: DisposedITAT Surat16 Nov 2018AY 2002-03

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.1017 & 1018/Ahd/2015/Srt िनधा"रण वष"/Assessment Years : 2001-02 & 2002-03 Maruti Developers, Vs. The Income Tax Officer, 142, Keshav Park Society, Ward-9(3), Surat. Ved Road, Surat – 395 004. [Pan: Aalfm 5747 P] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee By Shri A.P.Nanavatya – Ca राज"व क" ओर से /Revenue By Shri Vinod Kumar – Sr.Dr सुनवाई क" तारीख/ Date Of Hearing: 25.10.2018 16.11.2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member: 1. These Two Appeals Filed By The Assessee Are Directed Against Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-V, Surat(In Short “The Cit (A)”) Both Dated 14.12.2012 Pertaining To Assessment Years 2001-02 & 2002-03 Respectively Which In Turn Has Arisen From The Order Passed By The Income Tax Officer, Ward-

Section 147Section 271(1)(c)Section 274Section 68

…Maruti Developers Vs. ITO, Ward-9(3), Surat. /ITA No’s.1017 & 1018/Ahd/2015/SRT/AY: 2001-02 & 02-03 Page 1 of 13 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No’s.1017 & 1018/AHD/2015/SRT िनधा"रण वष"/Assessment Years : 2001-02 & 2002-03 Maruti Developers, Vs. The Income Tax Officer, 142, Keshav Park Society, Ward-9(3), Surat. Ved Road, Surat – 395 004. [PAN: AALFM 5747 P] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क…

MARUTI DEVELOPERS,,SURAT vs. THE INCOME TAX OFFICER,WARD-9(3),, SURAT

In the result, the appeals of the assessee are allowed for statistical purposes for the assessment year 2001-02 and 2002-03

ITA 1017/AHD/2015[2001-02]Status: DisposedITAT Surat16 Nov 2018AY 2001-02

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.1017 & 1018/Ahd/2015/Srt िनधा"रण वष"/Assessment Years : 2001-02 & 2002-03 Maruti Developers, Vs. The Income Tax Officer, 142, Keshav Park Society, Ward-9(3), Surat. Ved Road, Surat – 395 004. [Pan: Aalfm 5747 P] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee By Shri A.P.Nanavatya – Ca राज"व क" ओर से /Revenue By Shri Vinod Kumar – Sr.Dr सुनवाई क" तारीख/ Date Of Hearing: 25.10.2018 16.11.2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member: 1. These Two Appeals Filed By The Assessee Are Directed Against Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-V, Surat(In Short “The Cit (A)”) Both Dated 14.12.2012 Pertaining To Assessment Years 2001-02 & 2002-03 Respectively Which In Turn Has Arisen From The Order Passed By The Income Tax Officer, Ward-

Section 147Section 271(1)(c)Section 274Section 68

…Maruti Developers Vs. ITO, Ward-9(3), Surat. /ITA No’s.1017 & 1018/Ahd/2015/SRT/AY: 2001-02 & 02-03 Page 1 of 13 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No’s.1017 & 1018/AHD/2015/SRT िनधा"रण वष"/Assessment Years : 2001-02 & 2002-03 Maruti Developers, Vs. The Income Tax Officer, 142, Keshav Park Society, Ward-9(3), Surat. Ved Road, Surat – 395 004. [PAN: AALFM 5747 P] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क…

SHRI VIJAY KUMAR ROSHAN,,SILVASSA vs. THE INCOME TAX OFFICER, SILVASSA WARD,, VAPI

In the result, appeal is allowed for statistical purposes

ITA 3153/AHD/2016[2007-08]Status: DisposedITAT Surat20 Jun 2018AY 2007-08

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.3153/Ahd/2016/Srt िनधा"रण वष"/Assessment Year :2007-08 Shri Vijay Kumar Roshan, Vs. Income Tax Officer, 4-First Floor, Shreeji Ward, Silvasa Apartment Kilavani, Naka Silvasa Pan: Aempr 1339 H अपीलाथ" Appellant ""यथ"/Respondent

Section 144Section 194CSection 254Section 40

…Vijay Kumar Roshan v. ITO-Silvasa/I.T.A. No.3153/Ahd/2016/A.Y.:07-08 Page 1 of 8 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.3153/Ahd/2016/SRT िनधा"रण वष"/Assessment Year :2007-08 Shri Vijay Kumar Roshan, Vs. Income Tax Officer, 4-First Floor, Shreeji Ward, Silvasa Apartment Kilavani, Naka Silvasa PAN: AEMPR 1339 H अपीलाथ" Appellant ""यथ"/Respondent Shri Rayan Saldanha, CA िनधा"रती क" ओर से /Assessee by राज"व क"…

SHRI RAJEEV KUMAR TULSIYAN,SURAT vs. THE INCOME TAX OFFICER, WARD-5(4) NOW WARD-2(2)(4), SURAT

In the result, the appeal of the assessee for the assessment year

ITA 700/AHD/2016[2007-08]Status: DisposedITAT Surat05 Jun 2018AY 2007-08

Bench: Shri C.M.Garg & Shri O.P.Meenas V. आ.अ.सं./I. िनधा" अपीलाथ" Appellant ""थ"/Res . T.A No. Pondent रण N वष"/A O Y: 1 700/Ahd/2 2007- Rajeev Kumar Tulsiyan, V. The 016/Srt 08 Prop. Of Nidhi Textile, Income R-206, Rohit A/C Market, Tax Ring Road, Surat–395002. Officer, Ward-5(4), Pan: Abxpk 3288J Surat. 2 3093/Ahd/ 2008- Rajeev Kumar Hariprasad V. The & 2014/Srt 09 Tulsiyan, Income 3 Shop No.1012, Rohit A.C. Tax & & Market, Ring Road, Surat – Officer, 395 001. Ward-5(4), 3094/Ahd/ 2009- Surat. 2014/Srt 10 Pan: Abxpk 3288J

Section 143(3)Section 144Section 147

…Rajeev Kumar Tulsiyan vs. ITO, Ward-5(4), Surat/I.T.A. No.700, 3093 & 3094/A.Y.2007-08 to 2009-10 Page 1 of 10 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER S V. आ.अ.सं./I. िनधा" अपीलाथ" Appellant ""थ"/Res . T.A No. pondent रण N वष"/A o Y: 1 700/Ahd/2 2007- Rajeev Kumar Tulsiyan, V. The 016/SRT 08 Prop. of Nidhi Textile, Income R-206, Rohit A/c Market, Tax Ring Road, Surat–395002. Officer, Ward-5(4), PAN: ABXPK 3288J Surat. 2 3093…

RAJEEVKUMAR HARIPRASAD TULSIYAN,SURAT vs. INCOME TAX OFFICER,, SURAT

In the result, the appeal of the assessee for the assessment year

ITA 3093/AHD/2014[2008-09]Status: DisposedITAT Surat05 Jun 2018AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meenas V. आ.अ.सं./I. िनधा" अपीलाथ" Appellant ""थ"/Res . T.A No. Pondent रण N वष"/A O Y: 1 700/Ahd/2 2007- Rajeev Kumar Tulsiyan, V. The 016/Srt 08 Prop. Of Nidhi Textile, Income R-206, Rohit A/C Market, Tax Ring Road, Surat–395002. Officer, Ward-5(4), Pan: Abxpk 3288J Surat. 2 3093/Ahd/ 2008- Rajeev Kumar Hariprasad V. The & 2014/Srt 09 Tulsiyan, Income 3 Shop No.1012, Rohit A.C. Tax & & Market, Ring Road, Surat – Officer, 395 001. Ward-5(4), 3094/Ahd/ 2009- Surat. 2014/Srt 10 Pan: Abxpk 3288J

Section 143(3)Section 144Section 147

…Rajeev Kumar Tulsiyan vs. ITO, Ward-5(4), Surat/I.T.A. No.700, 3093 & 3094/A.Y.2007-08 to 2009-10 Page 1 of 10 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER S V. आ.अ.सं./I. िनधा" अपीलाथ" Appellant ""थ"/Res . T.A No. pondent रण N वष"/A o Y: 1 700/Ahd/2 2007- Rajeev Kumar Tulsiyan, V. The 016/SRT 08 Prop. of Nidhi Textile, Income R-206, Rohit A/c Market, Tax Ring Road, Surat–395002. Officer, Ward-5(4), PAN: ABXPK 3288J Surat. 2 3093…