Dishman Pharmaceuticals and Chemicals Ltd. v. DCIT (OSD), Ahmedabad

SUNITA JAJOO,SURAT vs. ITO WARD 2(2)(4), SURAT

In the result, assessee’s appeal is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) (Physical Court Hearing) Rambilash Rajaram Jajoo Income Tax Officer, Ward- 429-432, Golden Point, Falsawadi, 2(2)(4), Aaykar Bhawan, Majura बनाम Ring Road, Surat City, Gate, Opp. New Civil Hospital, Vs Surat-395 002 Surat-395 001 [Pan : Aampj 0040 K] अपीलाथ"/Appellant ""थ" /Respondent

…epted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 21. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held as following: ITA Nos.552 & 882/SRT/2024 (A.Y.11-12) Rambilash R Jajoo & Sunita Jajoo "There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere…

RAMBILASH RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WARD-2(2)(4), SURAT

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) Rambilash Rajaram Jajoo (Physical Court Hearing) 429-432, Golden Point, Falsawadi, Ring Road, Surat City, Surat-395 002 [Pan : Aampj 0040 K] अपीलार्थी/Appellant Vs Income Tax Officer, Ward- 2(2)(4), Aaykar Bhawan, Majura Gate, Opp. New Civil Hospital, Surat-395 001 प्रत्यर्थी / Respondent आयकर अपील सं./Ita No. 882/Srt/2024 (Ay 2011-12) Sunita Jajoo 429-432, Golden Point, Near Bsnl Office, Falsawadi, Ring Road, Surat-395 002 [Pan: Aampj 0040 K] बनाम Vs Income Tax Officer, Ward- 2(2)(4), Aaykar Bhawan, Majura Gate, Opp. New Civil Hospital, Surat-395 001 अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से /Assessee By Ms. Richa Toshniwal. Ca राजस्व की ओर से /Revenue By Shri Minal Kamble, Sr. Dr सुनवाई की तारीख/Date Of Hearing 23.01.2025 उद्घोषणा की तारीख/Date Of Pronouncement 10.02.2025 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. These Two Appeals By Separate Assessee Are Directed Against The Separate Orders Of Addl/Jcit(A)-7, Kolkata/National Faceless Appeal Centre, Delhi [For Short To As "Nfac/Ld.Cit(A)] Dated 21.03.2024 & 21.04.2023 For Same

…epted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 21. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held as following: "There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain…

INCOME TAX OFFICER, WARD-2(3)(8), SURAT, SURAT vs. SANJAYKUMAR DEVKISHAN PANWAR,, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.569/Srt/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The Ito, Ward-2(3)(8), 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.588/Srt/2019 Assessment Year: (2008-09) The Ito, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Rohit Vijayvargia, Ca Shri Ritesh Mishra, Cit(Dr) Respondent By Date Of Hearing 03/02/2023 Date Of Pronouncement 20/02/2023

…epted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 18. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held as following: "There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In 569 & 588/SRT/2019/AY.2008-09 Sanjay Kumar Devkishan Panwar other words, a mere statement t…

SANJAYKUMAR DEVKISHAN PANWAR,,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(8), SURAT, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.569/Srt/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The Ito, Ward-2(3)(8), 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.588/Srt/2019 Assessment Year: (2008-09) The Ito, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Rohit Vijayvargia, Ca Shri Ritesh Mishra, Cit(Dr) Respondent By Date Of Hearing 03/02/2023 Date Of Pronouncement 20/02/2023

…epted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 18. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held as following: "There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In 569 & 588/SRT/2019/AY.2008-09 Sanjay Kumar Devkishan Panwar other words, a mere statement t…

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. SHRI ANIL PUKHRAJ JAIN, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.89/Srt/2017 िनधा"रण वष"/Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward-2(3)(7), Anil Pukhraj Jain, Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206-2Nd Floor, Tulsi Building, Bhavan, Adajan, Surat-395009 Vs. Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. (Appellant) (Respondent)/ "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q ""या"ेप सं Cross Objection No.10/Srt/2021 (A/O Ita No.89/Srt/2017) िनधा"रण वष"/Assessment Year: (2008-09) Anil Pukhraj Jain, Income Tax Officer, Ward-2(3)(7), Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206- 2Nd Floor, Tulsi Building, Vs. Bhavan, Adajan, Surat-395009 Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. Appellant/Co-Objector (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q िनधा"रती क" ओर से /Assessee By Shri Sapnesh R. Sheth, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 उ"ोषणा क" तारीख/Date Of Pronouncement 23/ 01/2023

…pted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 25. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held as following: "There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain…

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

…epted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 26. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held that: “There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain income h…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

…epted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 26. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held that: “There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain income h…

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

…epted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 26. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held that: “There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain income h…

JASODADEVI RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WD.-2(2)(2), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

…epted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 21. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held as following: "There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain…

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

…epted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 21. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held as following: "There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain…

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

…epted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 21. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held as following: "There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain…

DCIT.CENTRAL CIR.- 3(3),, SURAT vs. ANJANA EXPORTS, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.516/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) Anjana Exports, Vs. The Dcit, Circle-3(3), 1, Kohinoor Society, Opp. Gk Chambers, Surat. Varachha Road, Surat-395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R आयकर अपील सं./Ita No.536/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Anjana Exports, Surat. 1, Kohinoor Society, Opp. Gk Chambers, Varachha Road, Surat-395006. (Appellant)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R Assessee By Shri Rasesh Shah, Ca Respondent By Shri Ashok B. Koli, Cit-Dr Date Of Hearing 12/10/2022 Date Of Pronouncement 14 /11/2022

…epted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 16. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held that: “There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain income h…

AJANTA EXPORTS,SURAT vs. DCIT.CENTRAL CIR.- 3(3),, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.516/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) Anjana Exports, Vs. The Dcit, Circle-3(3), 1, Kohinoor Society, Opp. Gk Chambers, Surat. Varachha Road, Surat-395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R आयकर अपील सं./Ita No.536/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Anjana Exports, Surat. 1, Kohinoor Society, Opp. Gk Chambers, Varachha Road, Surat-395006. (Appellant)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R Assessee By Shri Rasesh Shah, Ca Respondent By Shri Ashok B. Koli, Cit-Dr Date Of Hearing 12/10/2022 Date Of Pronouncement 14 /11/2022

…epted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 16. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held that: “There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain income h…

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, SURAT vs. KESHRI EXPORTS,, SURAT

In the result, appeals filed by assessees (ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos. 889 To 893/Ahd/2017 Assessment Years: (2007-08 To 2013-14) (Physical Court Hearing) Keshri Exports, Vs. The Dcit, Circle-3(3), Shreeji Chambers, Sadhina Society, Surat. Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 916 To 920/Ahd/2017 Assessment Years: (2007-08 To 2013-14) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Keshri Exports, Surat. Shreeji Chambers, Sadhina Society, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 753 To 754/Srt/2018 Assessment Years: (2010-11 To 2013-14) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Keshri Exports, Surat. Shreeji Chambers, Sadhina Society, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 761 To 762/Srt/2018 Assessment Years: (2010-11 To 2014-15) (Physical Court Hearing) Keshri Exports, Vs. The Dcit, Circle-3(3), Shreeji Chambers, Sadhina Society, Surat. Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent)

…pted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 16. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held that: “There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain income h…

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, SURAT vs. KESHRI EXPORTS,, SURAT

In the result, appeals filed by assessees (ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos. 889 To 893/Ahd/2017 Assessment Years: (2007-08 To 2013-14) (Physical Court Hearing) Keshri Exports, Vs. The Dcit, Circle-3(3), Shreeji Chambers, Sadhina Society, Surat. Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 916 To 920/Ahd/2017 Assessment Years: (2007-08 To 2013-14) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Keshri Exports, Surat. Shreeji Chambers, Sadhina Society, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 753 To 754/Srt/2018 Assessment Years: (2010-11 To 2013-14) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Keshri Exports, Surat. Shreeji Chambers, Sadhina Society, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 761 To 762/Srt/2018 Assessment Years: (2010-11 To 2014-15) (Physical Court Hearing) Keshri Exports, Vs. The Dcit, Circle-3(3), Shreeji Chambers, Sadhina Society, Surat. Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent)

…pted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 16. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held that: “There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain income h…

KESHRI EXPORTS,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, SURAT

In the result, appeals filed by assessees (ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos. 889 To 893/Ahd/2017 Assessment Years: (2007-08 To 2013-14) (Physical Court Hearing) Keshri Exports, Vs. The Dcit, Circle-3(3), Shreeji Chambers, Sadhina Society, Surat. Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 916 To 920/Ahd/2017 Assessment Years: (2007-08 To 2013-14) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Keshri Exports, Surat. Shreeji Chambers, Sadhina Society, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 753 To 754/Srt/2018 Assessment Years: (2010-11 To 2013-14) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Keshri Exports, Surat. Shreeji Chambers, Sadhina Society, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 761 To 762/Srt/2018 Assessment Years: (2010-11 To 2014-15) (Physical Court Hearing) Keshri Exports, Vs. The Dcit, Circle-3(3), Shreeji Chambers, Sadhina Society, Surat. Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent)

…pted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 16. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held that: “There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain income h…

M/S. KESARI EXPORTS,,SURAT vs. DCIT,CIRCLE-3(3), SURAT

In the result, appeals filed by assessees (ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos. 889 To 893/Ahd/2017 Assessment Years: (2007-08 To 2013-14) (Physical Court Hearing) Keshri Exports, Vs. The Dcit, Circle-3(3), Shreeji Chambers, Sadhina Society, Surat. Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 916 To 920/Ahd/2017 Assessment Years: (2007-08 To 2013-14) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Keshri Exports, Surat. Shreeji Chambers, Sadhina Society, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 753 To 754/Srt/2018 Assessment Years: (2010-11 To 2013-14) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Keshri Exports, Surat. Shreeji Chambers, Sadhina Society, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 761 To 762/Srt/2018 Assessment Years: (2010-11 To 2014-15) (Physical Court Hearing) Keshri Exports, Vs. The Dcit, Circle-3(3), Shreeji Chambers, Sadhina Society, Surat. Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent)

…pted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 16. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held that: “There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain income h…

THE DCIT, CIRCLE-3(3),, SURAT vs. M/S. KESHRI EXPORTS,, SURAT

In the result, appeals filed by assessees (ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos. 889 To 893/Ahd/2017 Assessment Years: (2007-08 To 2013-14) (Physical Court Hearing) Keshri Exports, Vs. The Dcit, Circle-3(3), Shreeji Chambers, Sadhina Society, Surat. Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 916 To 920/Ahd/2017 Assessment Years: (2007-08 To 2013-14) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Keshri Exports, Surat. Shreeji Chambers, Sadhina Society, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 753 To 754/Srt/2018 Assessment Years: (2010-11 To 2013-14) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Keshri Exports, Surat. Shreeji Chambers, Sadhina Society, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 761 To 762/Srt/2018 Assessment Years: (2010-11 To 2014-15) (Physical Court Hearing) Keshri Exports, Vs. The Dcit, Circle-3(3), Shreeji Chambers, Sadhina Society, Surat. Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent)

…pted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 16. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held that: “There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain income h…

THE DCIT, CIRCLE-3(3),, SURAT vs. M/S. KESHRI EXPORTS,, SURAT

In the result, appeals filed by assessees (ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos. 889 To 893/Ahd/2017 Assessment Years: (2007-08 To 2013-14) (Physical Court Hearing) Keshri Exports, Vs. The Dcit, Circle-3(3), Shreeji Chambers, Sadhina Society, Surat. Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 916 To 920/Ahd/2017 Assessment Years: (2007-08 To 2013-14) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Keshri Exports, Surat. Shreeji Chambers, Sadhina Society, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 753 To 754/Srt/2018 Assessment Years: (2010-11 To 2013-14) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Keshri Exports, Surat. Shreeji Chambers, Sadhina Society, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent) आयकर अपील सं./Ita Nos. 761 To 762/Srt/2018 Assessment Years: (2010-11 To 2014-15) (Physical Court Hearing) Keshri Exports, Vs. The Dcit, Circle-3(3), Shreeji Chambers, Sadhina Society, Surat. Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk 3785 D (Appellant) (Respondent)

…pted my lie, now your hands are tied and you can do nothing'. It would, be travesty of justice to allow the assessee that latitude." 16. The Hon'ble Gujarat High Court in the case of Dishman Pharmaceuticals and Chemicals Ltd. vs. DCIT (OSD), Ahmedabad (2012) 346 ITR 228 (Guj) has summed up the requirements of the law, in such circumstances and has held that: “There is no set format in which such reasons must be recorded. It is not the language but the contents of such recorded reasons which assumes importance. In other words, a mere statement that the Assessing Officer had reason to believe that certain income h…