(i) PCIT v. Surya Impex (169 Taxmann.com 472)

Advanced Computers and Mobiles India Private Limited, Mumbai vs. DCIT Circle 1(1)(1), Mumbai

In the result, the ground No

ITA 3212/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 Jan 2026AY 2018-19

Bench: Shri Pawan Singh & Ms. Padmavathy S(Physical Hearing) Advanced Computers & Mobiles Dcit, Circle – 1(1)(1), Mumbai Room No. 533, 5Th Floor, India Private Limited Vs Unit No. 9, Ground Floor, Aayakarbhavan, M.K. Road, Yusuf Building, Flora Fountain, Fort, Mumbai – 400020. Mumbai – 400001. [Pan: Aamca5425A] Appellant / Assessee Respondent / Revenue

Section 139(4)Section 147Section 148Section 148ASection 151ASection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER (Physical hearing) Advanced Computers and Mobiles DCIT, Circle – 1(1)(1), Mumbai Room No. 533, 5th Floor, India Private Limited Vs Unit No. 9, Ground Floor, AayakarBhavan, M.K. Road, Yusuf Building, Flora Fountain, Fort, Mumbai – 400020. Mumbai – 400001. [PAN: AAMCA5425A] Appellant / Assessee Respondent / Revenue Assessee by Shri K. Gopal, & Ms. Neha Paranjpe, Advocates Revenue by Shri Rajesh Kumar Yadav, CIT-DR Date of Institution 07.05.2025 Date of hearing 11.11.2025 Date of pro…

Income Tax Officer, Ward-2(3)(6), Surat, Adajan vs. Diam International, Mahidharpura

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 626/SRT/2023[2008-2009]Status: DisposedITAT Surat28 Mar 2025AY 2008-2009

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 148Section 250Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.610 & 626/SRT/2023 Assessment Year: (2008-09) (Hybrid hearing) M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-39…

Income Tax Officer, Ward-2(3)(6), Surat, Adajan vs. Diam International, Mahidharpura

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 614/SRT/2023[2009-2010]Status: DisposedITAT Surat28 Mar 2025AY 2009-2010

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 148Section 250Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.610 & 626/SRT/2023 Assessment Year: (2008-09) (Hybrid hearing) M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-39…

M/S Diam International, Surat vs. Income Tax Officer, Ward -2(3)(7), Surat

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 611/SRT/2023[2009-10]Status: DisposedITAT Surat28 Mar 2025AY 2009-10

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 148Section 250Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.610 & 626/SRT/2023 Assessment Year: (2008-09) (Hybrid hearing) M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-39…

(i) PCIT v. Surya Impex

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Issues it is cited on

Judgments citing (i) PCIT v. Surya Impex

Advanced Computers and Mobiles India Private Limited, Mumbai vs. DCIT Circle 1(1)(1), Mumbai

Income Tax Officer, Ward-2(3)(6), Surat, Adajan vs. Diam International, Mahidharpura

Income Tax Officer, Ward-2(3)(6), Surat, Adajan vs. Diam International, Mahidharpura

M/S Diam International, Surat vs. Income Tax Officer, Ward -2(3)(7), Surat