III v. Tirupati Construction Co.

VIPUL LALLUBHAI KUKADIYA,SURAT vs. ITO, WARD 2(3)(4), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 1051/Srt/2024 (Ay 2016-17) (Physical Court Hearing) Vipul Lallubhai Kukadiya Income Tax Officer, Ward- 126, Gitanagar Society-2, 2(3)(4), Surat, Aayakar Bhavan, बनाम Near Sitaram Chawk, Punagam, Majura Gate, Vs Surat-394 101 Surat-395 001 [Pan : Awppk 7950 P] अपीलाथ"/Appellant ""थ" /Respondent

…आयकर अपीलीय अिधकरण, सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1051/SRT/2024 (AY 2016-17) (Physical court hearing) Vipul Lallubhai Kukadiya Income Tax Officer, Ward- 126, Gitanagar Society-2, 2(3)(4), Surat, Aayakar Bhavan, बनाम Near Sitaram Chawk, Punagam, Majura Gate, Vs Surat-394 101 Surat-395 001 [PAN : AWPPK 7950 P] अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Kamlesh Bhatt, CA राज" की ओर से /Revenue by Shri Mukesh Jain, Sr-DR सुनवाई की तार…

SHRI BHAVESH BHUVA,SURAT vs. INCOME TAX OFFICER, WARD - 3(3)(1), SURAT

In the result, ground No. 2(i) of the appeal is allowed

Bench: Shri Pawan Singhआ.अ.सं./Ita No.235/Srt/2022 (Ay 2012-13) (Hearing In Physical Court) Bhavesh Bhuva Income Tax Officer, C-51, Khodiyar Nagar Ward-3(3)(1), Surat, Income Vs Society, Nr. Chikoo Tax Office, Aaykar Bhavan, Wadi, Nana Varachha, Anavil Business Centre, Surat-395006 Hazira Road, Adajan, Pan No: Antpb 8989 P Surat-395007 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Ms. Chaitali Shah, Ca राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 25.05.2023 उ"घोषणा क" तार"ख/Date Of 29.05.2023 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 10.06.2022 For Assessment Year 2012-13, Which In Turn Arises From The Addition Made By The Income Tax Officer, Ward-3(3)(1), Surat / Assessing Officer In Assessment Order Passed Under Section 143(3) R.W.S.147 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 26.11.2019. The Assessee Has Raised The Following Grounds Of Appeal:- Bhavesh Bhuva “1. On The Facts & Circumstances Of The Case, The Learned Cit(A), Nfac Has Grossly Erred In Passing The Impugned Appellate Order On An Ex-Parte Basis, By Erroneously Holding That The Appellant Is Not Interested In Pursuing The Appeal, When The Fact Is That The Appellant Has Made Detailed Submissions In Form No.35 Itself, Which Ought To Have Been Considered By The Learned Cit(A), Nfac While Passing The Impugned Order. Therefore, The Appellate Order Of The Learned Cit(A), Nfac Being Passed On An Ex-Parte Basis, Needs To Be Quashed As Being Erroneous, Illegal & Bad-In-Law.

…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.235/SRT/2022 (AY 2012-13) (Hearing in Physical Court) Bhavesh Bhuva Income Tax Officer, C-51, Khodiyar Nagar Ward-3(3)(1), Surat, Income Vs Society, Nr. Chikoo Tax Office, Aaykar Bhavan, Wadi, Nana Varachha, Anavil Business Centre, Surat-395006 Hazira Road, Adajan, PAN No: ANTPB 8989 P Surat-395007 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Ms. Chaitali Shah, CA राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date…

THE ACIT CENTRAL-1 , BHOPAL vs. SHRI NARENDRA GUPTA, GWALIOR

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Acit Central-1 Shri Narendra Gupta, Bhopal Gwalior बनाम/ Vs. (Appellant / Revenue) (Respondent / Assessee) Pan: Afqpg 8055 A Revenue By Shri P.K. Mitra, Cit-Dr Respondent By Shri Ashish Goyal & Shri N.D. Patwa, Ars Date Of Hearing 08.09.2022 Date Of Pronouncement 01.12.2022

…numbers, then it is totally arbitrary, unjustified and illegal to treat to other half of such similar transactions differently and held that money was belonging to the assessee. Hon'ble Gujarat High Court in the case of CIT vis Tirupati Construction Co (2015) 55 Taxmann.com 308 (Guj) wherein it was held that while appreciating a document (in this case a diary), it is required to be considered in its entirety and it cannot be considered in part. It is also important to note that assesse has provided the necessary details viz the names, Mobile No, PAN and address of such 43 persons with whom 'hawala transaction' of…

THE ITO , SENDHWA vs. SHRI DWARKA PRASAD TAYAL , SENDHWA

In the result appeal of the assessee ITA No

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2011-12

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2011-12 Shri Dwarka Prasad Tayal, 4, Jawahar Ganj, Sendhwa (M.P) PAN : AAOPT4070B : Appellant V/s Income Tax Officer Sendhwa (M.P) : Respondent Assessment Year 2011-12 Income Tax Officer Sendhwa (M.P) : Revenue V/s Shri Dwarka Prasad Tayal, 4, Jawahar Ganj, Sendhwa (M.P) PAN : AAOPT4070B : Respondent Revenue by Smt. Ashima Gupta Assessee by Shri S.N. Agrawal, CA Date of Hearing 09.09.2020 Date of Pronounceme…

SHRI DWARKA PRASAD TAYAL ,SENDHWA vs. THE ITO , KHARGON

In the result appeal of the assessee ITA No

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2011-12

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2011-12 Shri Dwarka Prasad Tayal, 4, Jawahar Ganj, Sendhwa (M.P) PAN : AAOPT4070B : Appellant V/s Income Tax Officer Sendhwa (M.P) : Respondent Assessment Year 2011-12 Income Tax Officer Sendhwa (M.P) : Revenue V/s Shri Dwarka Prasad Tayal, 4, Jawahar Ganj, Sendhwa (M.P) PAN : AAOPT4070B : Respondent Revenue by Smt. Ashima Gupta Assessee by Shri S.N. Agrawal, CA Date of Hearing 09.09.2020 Date of Pronounceme…

ACIT KHANDWA, KHANDWA vs. M.S, SITARAM AGRAWAL, KASRAWAD

In the result appeal of the revenue stands dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2014-15 Assistant Commissioner Of M/S. Sitaram Agrawal, Income Tax, Vs. Prop. M/S Smo Khandwa Industries, Indore Road, Kasrawad, Dist. Khargone (M.P) (Revenue ) (Appellant) Pan No.Aazpa9277E Appellant By S/Shri S.N. Agrawal & Pankaj Mourya, Ars Revenue By Shri R.P. Mourya, Sr. Dr Date Of Hearing 29.07.2020 Date Of Pronouncement 20.08.2020 O R D E R

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Years: 2014-15 Assistant Commissioner of M/s. Sitaram Agrawal, Income Tax, Vs. Prop. M/s SMO Khandwa Industries, Indore Road, Kasrawad, Dist. Khargone (M.P) (Revenue ) (Appellant) PAN No.AAZPA9277E Appellant by S/Shri S.N. Agrawal & Pankaj Mourya, ARs Revenue by Shri R.P. Mourya, Sr. DR Date of Hearing 29.07.2020 Date of Pronouncement 20.08.2020 O R D E R PER MANISH BORAD, AM. The above captioned appeals filed at the ins…

SHRI SEMADRI BHAGWAN PRADHAN,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(4),, SURAT

In the result, the appeal of the assessee in ITA No

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.3133/Ahd/2014 & 307/Ahd/2015 "नधा"रणवष"/Assessment Year: 2009-10 Semadri Bhagvan Pradhan, Vs. Income Tax Officer, Ward-9(4), 176, Indira Nagar, Hira Baug, Surat. Varachha Road, Surat [Pan: Akspp 3368 C] अपीलाथ" / Appellant ""यथ"/Respondent राज"वक"ओरसे /Revenue By Shri P.M. Jagasheth, Ca "नधा"रतीक"ओरसे /Assessee By Smt. Anupama Singhla, Sr. Dr सुनवाईकीतारीख/ Date Of Hearing: 05.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 09.12.2019 आदेश /O R D E R Per O.P.Meena, Am: These Two Appeals Filed By The Assessee Are Directed Against The 1. Order Of Ld. Commissioner Of Income Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 08-09-2014 & The Order Of Ld. Commissioner Of Income Tax (Appeals)-Iii, Surat [In Short “The Cit(A)’] Dated 23-12-2014 For The Assessment Year 2009-10 Respectively. 2. Additional Grounds During The Course Of Appellate Proceedings, The Assessee Has Raised Additional Grounds, Which Are As Under: 1. On The Facts & In The Circumstances Of The Case As Well As Law On The Subject, The Learned Commissioner Of The Income Tax (Appeals) Has Erred In Enhancing The Addition To The Tune Of Rs.40,81,465/- U/S.251(10) Of The I.T. Act, 1961 On Account Of Cash Deposited In Bank Accounts Treated As Alleged Unexplained Cash Deposits. 2. On The Facts & In The Circumstances Of The Case As Well As Law On The Subject, The Learned Commissioner Of The Income Tax (Appeals)

…Semadri Bhagvan Pradhan v. ITO, Ward-9(4), Surat/ITA No.3133/AHD/2014 & 307/AHD/2015 /A.Y. 2009-10 Page 1 of 8 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.3133/AHD/2014 & 307/AHD/2015 "नधा"रणवष"/Assessment Year: 2009-10 Semadri Bhagvan Pradhan, Vs. Income Tax Officer, Ward-9(4), 176, Indira Nagar, Hira Baug, Surat. Varachha Road, Surat [PAN: AKSPP 3368 C] अपीलाथ" / Appellant ""यथ"/Respondent राज"वक"ओरसे /Revenue by Shri P.M. Jagasheth, CA "नधा"रतीक"ओरसे /Assessee by Smt.…