Mun Gems v. ACIT

155 Taxmann.com 1High Court2023#4297 most cited

What is Mun Gems v. ACIT authority for?

Penalty under section 271(1)(c) cannot be levied on additions made on an estimated basis, especially when payments for purchases were made via account payee cheques and had corresponding sales.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Mun Gems v. ACIT · section 271(1)(c) · penalty on estimated addition · bogus purchases · account payee cheques · inaccurate particulars of income · concealment of income

Sections most often in play

Section 271(1)(c)Section 143(3)Section 147Section 274Section 69CSection 132Section 153ASection 115BBE

Issues it is cited on

section 270a(1)satisfaction for initiation of penaltysection 270a(6)section 253(2)section 106section 270a(9)under-reporting of incomepenalty under section 270apermanent account numberfurnishing inaccurate particularsdeletion of penaltypenalty u/s 271(1)(c)

Judgments citing Mun Gems v. ACIT

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7070/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Jan 2026AY 2020-21

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.7065/MUM/2025 (Assessment Year: 2014-2015) (Assessment Year:2015-2016) ITA No.7067/MUM/2025 (Assessment Year: 2016-2017) (Assessment Year: 2017-2018) ITA No.7069/MUM/2025 (Assessment Year:2018-2019) (Assessment Year: 2019-2020) & Deputy Commissioner of Income Tax 3(1)(1), Mumbai 607, Aaykar Bhavan, M. K.Road, Mumbai – 400020, Maharashtra. …………. Appellant Vs Relcon Infraprojects Limited 4th Floor, Relcon House Premise, CSL, 15/A, M. G. Road, Vile Parle (East), Mumbai – 4000…

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7069/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.7065/MUM/2025 (Assessment Year: 2014-2015) (Assessment Year:2015-2016) ITA No.7067/MUM/2025 (Assessment Year: 2016-2017) (Assessment Year: 2017-2018) ITA No.7069/MUM/2025 (Assessment Year:2018-2019) (Assessment Year: 2019-2020) & Deputy Commissioner of Income Tax 3(1)(1), Mumbai 607, Aaykar Bhavan, M. K.Road, Mumbai – 400020, Maharashtra. …………. Appellant Vs Relcon Infraprojects Limited 4th Floor, Relcon House Premise, CSL, 15/A, M. G. Road, Vile Parle (East), Mumbai – 4000…

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7068/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.7065/MUM/2025 (Assessment Year: 2014-2015) (Assessment Year:2015-2016) ITA No.7067/MUM/2025 (Assessment Year: 2016-2017) (Assessment Year: 2017-2018) ITA No.7069/MUM/2025 (Assessment Year:2018-2019) (Assessment Year: 2019-2020) & Deputy Commissioner of Income Tax 3(1)(1), Mumbai 607, Aaykar Bhavan, M. K.Road, Mumbai – 400020, Maharashtra. …………. Appellant Vs Relcon Infraprojects Limited 4th Floor, Relcon House Premise, CSL, 15/A, M. G. Road, Vile Parle (East), Mumbai – 4000…

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7067/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.7065/MUM/2025 (Assessment Year: 2014-2015) (Assessment Year:2015-2016) ITA No.7067/MUM/2025 (Assessment Year: 2016-2017) (Assessment Year: 2017-2018) ITA No.7069/MUM/2025 (Assessment Year:2018-2019) (Assessment Year: 2019-2020) & Deputy Commissioner of Income Tax 3(1)(1), Mumbai 607, Aaykar Bhavan, M. K.Road, Mumbai – 400020, Maharashtra. …………. Appellant Vs Relcon Infraprojects Limited 4th Floor, Relcon House Premise, CSL, 15/A, M. G. Road, Vile Parle (East), Mumbai – 4000…

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7066/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.7065/MUM/2025 (Assessment Year: 2014-2015) (Assessment Year:2015-2016) ITA No.7067/MUM/2025 (Assessment Year: 2016-2017) (Assessment Year: 2017-2018) ITA No.7069/MUM/2025 (Assessment Year:2018-2019) (Assessment Year: 2019-2020) & Deputy Commissioner of Income Tax 3(1)(1), Mumbai 607, Aaykar Bhavan, M. K.Road, Mumbai – 400020, Maharashtra. …………. Appellant Vs Relcon Infraprojects Limited 4th Floor, Relcon House Premise, CSL, 15/A, M. G. Road, Vile Parle (East), Mumbai – 4000…

DCIT 3(1)(1),MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD, MUMBAI

ITA 7065/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Jan 2026AY 2015-16

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.7065/MUM/2025 (Assessment Year: 2014-2015) (Assessment Year:2015-2016) ITA No.7067/MUM/2025 (Assessment Year: 2016-2017) (Assessment Year: 2017-2018) ITA No.7069/MUM/2025 (Assessment Year:2018-2019) (Assessment Year: 2019-2020) & Deputy Commissioner of Income Tax 3(1)(1), Mumbai 607, Aaykar Bhavan, M. K.Road, Mumbai – 400020, Maharashtra. …………. Appellant Vs Relcon Infraprojects Limited 4th Floor, Relcon House Premise, CSL, 15/A, M. G. Road, Vile Parle (East), Mumbai – 4000…

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7064/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Jan 2026AY 2014-15

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.7065/MUM/2025 (Assessment Year: 2014-2015) (Assessment Year:2015-2016) ITA No.7067/MUM/2025 (Assessment Year: 2016-2017) (Assessment Year: 2017-2018) ITA No.7069/MUM/2025 (Assessment Year:2018-2019) (Assessment Year: 2019-2020) & Deputy Commissioner of Income Tax 3(1)(1), Mumbai 607, Aaykar Bhavan, M. K.Road, Mumbai – 400020, Maharashtra. …………. Appellant Vs Relcon Infraprojects Limited 4th Floor, Relcon House Premise, CSL, 15/A, M. G. Road, Vile Parle (East), Mumbai – 4000…

MEENAXI GEMS PVT LTD,SURAT vs. INCOME TAX OFFICER, WD-1(1)(4), SURAT, SURAT

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

ITA 613/SRT/2025[2007-08]Status: DisposedITAT Surat27 Nov 2025AY 2007-08

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.612 & 613/Srt/2025 Assessment Year: (2007-08) (Hybrid Hearing) Meenaxi Gems Pvt. Ltd., Vs. Ito, 5/1108-A, 1167/68-B, Santok Ward – 1(1)(4), Diamonds Office No.106, Gurjar Surat Faliya, Haripura, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcm4645B (Appellant) (Respondent) Appellant By Shri Prakash Jhunjhunwala, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 27/11/2025

Section 145(3)Section 147Section 148Section 151(1)Section 250Section 271(1)(c)Section 274

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.612 & 613/SRT/2025 Assessment Year: (2007-08) (Hybrid hearing) Meenaxi Gems Pvt. Ltd., Vs. ITO, 5/1108-A, 1167/68-B, Santok Ward – 1(1)(4), Diamonds Office No.106, Gurjar Surat Faliya, Haripura, Surat - 395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCM4645B (Appellant) (Respondent) Appellant by Shri Prakash Jhunjhunwala, AR Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 15/09/2025 Date of Pronouncement 27/11/2025 आदेश / O R D E R PER BIJAYA…

MEENAXI GEMS PVT LTD,SURAT vs. INCOME TAX OFFICER, WD-1(1)(4), SURAT, SURAT

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

ITA 612/SRT/2025[2007-08]Status: DisposedITAT Surat27 Nov 2025AY 2007-08

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.612 & 613/Srt/2025 Assessment Year: (2007-08) (Hybrid Hearing) Meenaxi Gems Pvt. Ltd., Vs. Ito, 5/1108-A, 1167/68-B, Santok Ward – 1(1)(4), Diamonds Office No.106, Gurjar Surat Faliya, Haripura, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcm4645B (Appellant) (Respondent) Appellant By Shri Prakash Jhunjhunwala, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 27/11/2025

Section 145(3)Section 147Section 148Section 151(1)Section 250Section 271(1)(c)Section 274

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.612 & 613/SRT/2025 Assessment Year: (2007-08) (Hybrid hearing) Meenaxi Gems Pvt. Ltd., Vs. ITO, 5/1108-A, 1167/68-B, Santok Ward – 1(1)(4), Diamonds Office No.106, Gurjar Surat Faliya, Haripura, Surat - 395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCM4645B (Appellant) (Respondent) Appellant by Shri Prakash Jhunjhunwala, AR Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 15/09/2025 Date of Pronouncement 27/11/2025 आदेश / O R D E R PER BIJAYA…

SHREE MANGALAM ALUMINIUM,PATNA vs. DC/ACIT, CENTRAL CIRCLE-3, PATNA

In the result, all the appeals filed by the assessee are allowed

ITA 488/PAT/2022[2016-17]Status: DisposedITAT Patna29 Jul 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 486 To 488/Pat/2022 Assessment Year: 2014-2015 To 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [Pan:Abkfs3963M] -Vs.- Deputy/Assistant Commissioner Of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar

Section 106Section 132Section 132(1)Section 133ASection 142(1)Section 143(3)Section 153ASection 153CSection 271(1)(c)

…ITA Nos. 486 to 488/PAT/2022 (A.Ys. 2014-2015 to 2016-2017) Shree Mangalam Aluminium IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. Nos. 486 to 488/PAT/2022 Assessment Year: 2014-2015 to 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [PAN:ABKFS3963M] -Vs.- Deputy/Assistant Commissioner of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar Appearances by: Shri A.K. Rastogi, Sr. Advocate, appeared on behalf of the a…

SHREE MANGALAM ALUMINIUM,PATNA vs. DC/ACIT, CENTRAL CIRCLE-3, PATNA

In the result, all the appeals filed by the assessee are allowed

ITA 487/PAT/2022[2015-16]Status: DisposedITAT Patna29 Jul 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 486 To 488/Pat/2022 Assessment Year: 2014-2015 To 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [Pan:Abkfs3963M] -Vs.- Deputy/Assistant Commissioner Of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar

Section 106Section 132Section 132(1)Section 133ASection 142(1)Section 143(3)Section 153ASection 153CSection 271(1)(c)

…ITA Nos. 486 to 488/PAT/2022 (A.Ys. 2014-2015 to 2016-2017) Shree Mangalam Aluminium IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. Nos. 486 to 488/PAT/2022 Assessment Year: 2014-2015 to 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [PAN:ABKFS3963M] -Vs.- Deputy/Assistant Commissioner of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar Appearances by: Shri A.K. Rastogi, Sr. Advocate, appeared on behalf of the a…

SHREE MANGALAM ALUMINIUM,PATNA vs. DC/ACIT, CENTRAL CIRCLE-3, PATNA

In the result, all the appeals filed by the assessee are allowed

ITA 486/PAT/2022[2014-15]Status: DisposedITAT Patna29 Jul 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 486 To 488/Pat/2022 Assessment Year: 2014-2015 To 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [Pan:Abkfs3963M] -Vs.- Deputy/Assistant Commissioner Of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar

Section 106Section 132Section 132(1)Section 133ASection 142(1)Section 143(3)Section 153ASection 153CSection 271(1)(c)

…ITA Nos. 486 to 488/PAT/2022 (A.Ys. 2014-2015 to 2016-2017) Shree Mangalam Aluminium IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. Nos. 486 to 488/PAT/2022 Assessment Year: 2014-2015 to 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [PAN:ABKFS3963M] -Vs.- Deputy/Assistant Commissioner of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar Appearances by: Shri A.K. Rastogi, Sr. Advocate, appeared on behalf of the a…

ACIT-23(1), MUMBAI, PIRAMAL CHAMBER vs. CHETAN PRAVIN CHITALIA, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 2100/MUM/2025[2009]Status: DisposedITAT Mumbai16 May 2025

Bench: Shri Saktijit Dey, Vice- & Shri Bijayananda Pruseth

Section 271(1)(c)Section 690

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI ‘C’ BENCH BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.2100 & 2101/MUM/2025 Assessment Years: (2009-10 & 2010-11) (Physical Hearing) ACIT, Vs. Chetan Pravin Chitalia, 1904, 19th Floor, Island City Circle – 23(1), Mumbai Center, GD Ambedkar Marg, Bombay Reality, Dadar West, Maharashtra - 400014 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAC1264F (Appellant) (Respondent) Appellant by Shri Rajendra Joshi, Sr. DR Respondent by Shri Jitendra Singh a/w Ms. Shivali Mhatre, AR Date of Hearing 14/05/2025 Date of Pronouncement 16/05/…

INCOME TAX OFFICER, WARD-1(2)(6), SURAT, SURAT vs. HITESHBHAI POPATBHAI SAKARIYA, SURAT

In the result, appeal of the revenue is dismissed

ITA 106/SRT/2025[2009-10]Status: DisposedITAT Surat07 May 2025AY 2009-10

Bench: SHRI SANJAY GARG (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 132Section 250Section 271(1)(c)Section 274Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.106/SRT/2025 Assessment Years:(2009-10) (Hybrid Hearing) The ITO, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AKVPS5306G (Appellant) (Respondent) Appellant by Ms Neerja Sharma, Sr. DR Respondent by Shri Himashu Gandhi, CA Date of Hearing 01/05/2025 Date of Pronouncement 07/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: Th…

INCOME TAX OFFICER, WARD-1(3)(1), SURAT, ANAVIL BUSINESS CENTRE, SURAT vs. NAVINBHAI HIMATLAL SHAH, DIWALI BAUG ATHWALINES

In the result, appeal of the revenue is dismissed

ITA 115/SRT/2025[2007-08]Status: DisposedITAT Surat06 May 2025AY 2007-08

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.107 To 109/Srt/2025 Assessment Years:(2010-11 To 2012-13) (Hybrid Hearing) The Ito, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akvps5306G (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025 आयकर अपील सं./Ita No.115/Srt/2025 Assessment Year:(2007-08) The Ito, Vs. Navinbhai Himatlal Shah, Ward – 1(3)(1), 7/Swashray Society, Diwali Baug, Surat Athwalines, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Cross Objection No.1/Srt/2025 [Arising In Ita No.115/Srt/2025] Assessment Year:(2007-08) Navinbhai Himatlal Shah, Vs. The Ito, 7/Swashray Society, Diwali Baug, Ward – 1(3)(1), Athwalines, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Appellant By Shri Mitul R. Mehta, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025

Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.107 to 109/SRT/2025 Assessment Years:(2010-11 to 2012-13) (Hybrid Hearing) The ITO, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AKVPS5306G (Appellant) (Respondent) Appellant by Shri Himashu Gandhi, CA Respondent by Ms Neerja Sharma, Sr. DR Date of Hearing 05/05/2025 Date of Pronouncement 06/05/2025 आयकर अपील सं./ITA No.1…

INCOME TAX OFFICER, WARD-1(2)(6), SURAT, SURAT vs. HITESHBHAI POPATBHAI SAKARIYA, SURAT

In the result, appeal of the revenue is dismissed

ITA 109/SRT/2025[2012-13]Status: DisposedITAT Surat06 May 2025AY 2012-13

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.107 To 109/Srt/2025 Assessment Years:(2010-11 To 2012-13) (Hybrid Hearing) The Ito, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akvps5306G (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025 आयकर अपील सं./Ita No.115/Srt/2025 Assessment Year:(2007-08) The Ito, Vs. Navinbhai Himatlal Shah, Ward – 1(3)(1), 7/Swashray Society, Diwali Baug, Surat Athwalines, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Cross Objection No.1/Srt/2025 [Arising In Ita No.115/Srt/2025] Assessment Year:(2007-08) Navinbhai Himatlal Shah, Vs. The Ito, 7/Swashray Society, Diwali Baug, Ward – 1(3)(1), Athwalines, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Appellant By Shri Mitul R. Mehta, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025

Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.107 to 109/SRT/2025 Assessment Years:(2010-11 to 2012-13) (Hybrid Hearing) The ITO, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AKVPS5306G (Appellant) (Respondent) Appellant by Shri Himashu Gandhi, CA Respondent by Ms Neerja Sharma, Sr. DR Date of Hearing 05/05/2025 Date of Pronouncement 06/05/2025 आयकर अपील सं./ITA No.1…

INCOME TAX OFFICER, WARD-1(2)(6), SURAT, SURAT vs. HITESHBHAI POPATBHAI SAKARIYA, SURAT

In the result, appeal of the revenue is dismissed

ITA 108/SRT/2025[2011-12]Status: DisposedITAT Surat06 May 2025AY 2011-12

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.107 To 109/Srt/2025 Assessment Years:(2010-11 To 2012-13) (Hybrid Hearing) The Ito, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akvps5306G (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025 आयकर अपील सं./Ita No.115/Srt/2025 Assessment Year:(2007-08) The Ito, Vs. Navinbhai Himatlal Shah, Ward – 1(3)(1), 7/Swashray Society, Diwali Baug, Surat Athwalines, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Cross Objection No.1/Srt/2025 [Arising In Ita No.115/Srt/2025] Assessment Year:(2007-08) Navinbhai Himatlal Shah, Vs. The Ito, 7/Swashray Society, Diwali Baug, Ward – 1(3)(1), Athwalines, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Appellant By Shri Mitul R. Mehta, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025

Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.107 to 109/SRT/2025 Assessment Years:(2010-11 to 2012-13) (Hybrid Hearing) The ITO, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AKVPS5306G (Appellant) (Respondent) Appellant by Shri Himashu Gandhi, CA Respondent by Ms Neerja Sharma, Sr. DR Date of Hearing 05/05/2025 Date of Pronouncement 06/05/2025 आयकर अपील सं./ITA No.1…

INCOME TAX OFFICER, WARD-1(2)(6), SURAT, SURAT vs. HITESHBHAI POPATBHAI SAKARIYA, SURAT

In the result, appeal of the revenue is dismissed

ITA 107/SRT/2025[2010-11]Status: DisposedITAT Surat06 May 2025AY 2010-11

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.107 To 109/Srt/2025 Assessment Years:(2010-11 To 2012-13) (Hybrid Hearing) The Ito, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akvps5306G (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025 आयकर अपील सं./Ita No.115/Srt/2025 Assessment Year:(2007-08) The Ito, Vs. Navinbhai Himatlal Shah, Ward – 1(3)(1), 7/Swashray Society, Diwali Baug, Surat Athwalines, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Cross Objection No.1/Srt/2025 [Arising In Ita No.115/Srt/2025] Assessment Year:(2007-08) Navinbhai Himatlal Shah, Vs. The Ito, 7/Swashray Society, Diwali Baug, Ward – 1(3)(1), Athwalines, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Appellant By Shri Mitul R. Mehta, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025

Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.107 to 109/SRT/2025 Assessment Years:(2010-11 to 2012-13) (Hybrid Hearing) The ITO, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AKVPS5306G (Appellant) (Respondent) Appellant by Shri Himashu Gandhi, CA Respondent by Ms Neerja Sharma, Sr. DR Date of Hearing 05/05/2025 Date of Pronouncement 06/05/2025 आयकर अपील सं./ITA No.1…

SANJAYBHAI DAMJIBHAI GOLAKIYA,SURAT vs. ITO, WARD-3(3)(1), SURAT

In the result, appeal of the appellant is allowed

ITA 951/SRT/2024[2013-14]Status: DisposedITAT Surat06 May 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.951/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Sanjaybhai Damjibhai Golakiya, Vs. The Assessment Unit, D-74, Vithalnagar Society, Hirabaug, Income-Tax Department, Varachha Road, Surat - 395006 Jurisdictional Ao: The Ito, Ward – 3(3)(1), Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Alopg2048R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 06/05/2025

Section 250Section 253(1)Section 253(3)Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.951/SRT/2024 Assessment Year: (2013-14) (Hybrid hearing) Sanjaybhai Damjibhai Golakiya, Vs. The Assessment Unit, D-74, Vithalnagar Society, Hirabaug, Income-tax Department, Varachha Road, Surat - 395006 Jurisdictional AO: The ITO, Ward – 3(3)(1), Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: ALOPG2048R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 18/03/2025 Date of Pro…

VIMAL CHAND GOKHAROO,SURAT vs. ITO 3(3)(1), SURAT

In the result, appeal of the appellant is allowed

ITA 42/SRT/2025[2013-14]Status: DisposedITAT Surat28 Apr 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.40 To 42/Srt/2024 Assessment Years:(2011-12 To 2013-14) (Hybrid Hearing) Vimal Chand Gokharoo, Vs. The Ito, 16Th Floor, D Wing, Trade World, Ward – 3(3)(1), Kamala Mills, Compound, Senapati Surat Bapat Marg, Lower Parel, Mumbai - 400013 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acupj0819L (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Jayshree Thakur, Sr. Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 28/04/2025

Section 132Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.40 to 42/SRT/2024 Assessment Years:(2011-12 to 2013-14) (Hybrid Hearing) Vimal Chand Gokharoo, Vs. The ITO, 16th Floor, D Wing, Trade World, Ward – 3(3)(1), Kamala Mills, Compound, Senapati Surat Bapat Marg, Lower Parel, Mumbai - 400013 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACUPJ0819L (Appellant) (Respondent) Appellant by Shri Himashu Gandhi, CA Respondent by Ms Jayshree Thakur, Sr. DR Date of Hearing 24/04/2025 Date of Pronouncement 28/04/20…

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