PCIT v. Lark Chemicals (P) Ltd.

99 Taxmann.com 312Supreme Court of India2018#1419 most cited

What is PCIT v. Lark Chemicals (P) Ltd. authority for?

Proceedings initiated under Section 148 are invalid if the Assessing Officer makes additions to income that are unrelated to the reasons recorded for issuing the notice. If the 'reason' for issuing a Section 148 notice becomes non-existent, subsequent proceedings based on that notice are illegal.

80

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. Lark Chemicals (P) Ltd. · Section 148 · reason to believe · escapement of income · additions other than reasons recorded · invalid notice · reassessment proceedings · Assessing Officer satisfaction · AO making additions unrelated to reasons · jurisdiction u/s 148

Also reported as

259 Taxmann 365

Sections most often in play

Section 148Section 147Section 145(3)Section 271(1)(c)Section 144BSection 234BSection 132Section 143(3)

Issues it is cited on

section 54esection 115bbcanonymous donationsection 2(40)rejection of books of accountsection 254(1)interest under section 234bsection 145(3)section 148(2)escapement of incomereason to believetangible material

Judgments citing PCIT v. Lark Chemicals (P) Ltd.

Lokesh Kumar Khabya, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5101/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Nov 2025AY 2018-19

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Lokesh Kumar Khabya, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5100/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Nov 2025AY 2016-17

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Atharv Star India Private Limited, Thane vs. DCIT Central Circle 5(2), Mumbai

ITA 4805/MUM/2025[2021-22]Status: DisposedITAT Mumbai19 Nov 2025AY 2021-22

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Atharv Star India Private Limited, Thane vs. DCIT Central Circle 5(2), Mumbai

ITA 4791/MUM/2025[2022-23]Status: DisposedITAT Mumbai19 Nov 2025AY 2022-23

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Atharv Star India Private Limited, Thane vs. DCIT Central Circle 5(2), Mumbai

ITA 4790/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Nov 2025AY 2020-21

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Iscon Copper Private Limitted, Surat vs. ITO, Ward-1(1)(3), Surat

In the result, the appeal filed by the assessee stands allowed

ITA 885/SRT/2025[2011-12]Status: HeardITAT Surat09 Oct 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 147Section 147(1)Section 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER I.T.A. No. 885/SRT/2025 Assessment Year: 2011-12 Iscon Copper Pvt Ltd Vs ITO, Ward – 1(1)(3) U-27, Bhagwati Ashish 4th Floor, Aayakar Complex, Nr. Raghuveer Bhavan, Majura Gate, bunglow, City Light, Surat. Surat - 395007 PAN – AACCI3933M (Appellant) (Respondent) Assessee by Shri PM Jagasheth, CA Revenue by J.K. Chandnani, Sr. DR Date of Hearing 06.10.2025 Date of Pronouncement 09.10.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the ass…

Bhupesh Gupta, Nalagarh, Himachal Pradesh vs. ACIT(Central Circle), Shimla, Himachal Pradesh

In the result, the appeals are allowed

ITA 442/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh08 Sept 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 441 & 442/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 & 2018-19 Shri Bhupesh Gupta, Vs The Acit, Aakash Hospital & Central Circle, Diagnostic, Nalagarh, Shimla. Solan. "थायी लेखा सं./Pan No: Aarpg5916A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Vivek Vardhan, Jcit Sr.Dr Date Of Hearing : 01.09.2025 Date Of Pronouncement : 08.09.2025 Virtual Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT Sr.DR
Section 147

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 441 & 442/CHD/2025 "नधा"रण वष" / Assessment Year: 2017-18 & 2018-19 Shri Bhupesh Gupta, Vs The ACIT, Aakash Hospital & Central Circle, Diagnostic, Nalagarh, Shimla. Solan. "थायी लेखा सं./PAN NO: AARPG5916A अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Sudhir Sehgal, Advocate Revenue by : Shri Vivek Vardhan, JCIT Sr.DR Date of Hearing : 01.09.2025 Date of Pronouncement : 08.09.2025 VIR…

Bhupesh Gupta, Nalagarh, Himachal Pradesh vs. ACIT (Central Circle ), Shimla, Himachal Pradesh

In the result, the appeals are allowed

ITA 441/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh08 Sept 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 441 & 442/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 & 2018-19 Shri Bhupesh Gupta, Vs The Acit, Aakash Hospital & Central Circle, Diagnostic, Nalagarh, Shimla. Solan. "थायी लेखा सं./Pan No: Aarpg5916A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Vivek Vardhan, Jcit Sr.Dr Date Of Hearing : 01.09.2025 Date Of Pronouncement : 08.09.2025 Virtual Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT Sr.DR
Section 147

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 441 & 442/CHD/2025 "नधा"रण वष" / Assessment Year: 2017-18 & 2018-19 Shri Bhupesh Gupta, Vs The ACIT, Aakash Hospital & Central Circle, Diagnostic, Nalagarh, Shimla. Solan. "थायी लेखा सं./PAN NO: AARPG5916A अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Sudhir Sehgal, Advocate Revenue by : Shri Vivek Vardhan, JCIT Sr.DR Date of Hearing : 01.09.2025 Date of Pronouncement : 08.09.2025 VIR…

Shri Salasar Balaji Developers Pvt Ltd, Jaipur vs. Income Tax Officer Ward 2(2) Jaipur, Jaipur

In the result, relevant grounds mentioned above are also allowed in toto

ITA 1188/JPR/2024[2016-2017]Status: DisposedITAT Jaipur24 Jul 2025AY 2016-2017

Bench: Shri Gagan Goyal & Shri Narinder Kumarshri Salasar Balaji Developers Private Limited, A-13-14, Shyam Nagar, Benar Road, Nadi Ka Phatak, Jhotwara, Jaipur 302012 Pan No. Aaics 7960C ...... Appellant Vs.

For Appellant: Mr. P. C. Parwal, C.A., Ld. ARFor Respondent: Mr. Manoj Kumar, JCIT, Ld. DR
Section 132Section 148Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER Shri Salasar Balaji Developers Private Limited, A-13-14, Shyam Nagar, Benar Road, Nadi Ka Phatak, Jhotwara, Jaipur 302012 PAN No. AAICS 7960C ...... Appellant Vs. Income Tax Officer, Ward-2(2), Jaipur …...Respondent Appellant by : Mr. P. C. Parwal, C.A., Ld. AR Respondent by : Mr. Manoj Kumar, JCIT, Ld. DR Date of hearing : 23/06/2025 Date of pronouncement : 24/07/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of NF…

Dinesh Garg (HUF), Valsad vs. Asst. Commissioner of Income Tax, Central Circle-1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 397/SRT/2024[2019-20]Status: DisposedITAT Surat19 Jun 2025AY 2019-20

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant(s) बनाम/vs. Respondent(s) Year(s) 1. 675/SRT/2023 2013-14 Lalit Garg (HUF) The ACIT Plot No.612/H-2, Central Circle-1 Chanod, GIDC Vapi – 396 191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee R…

Dinesh Garg(HUF), Valsad vs. Asst. Commissioner of Income Tax, Central Circle-1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 395/SRT/2024[2017-18]Status: DisposedITAT Surat19 Jun 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant(s) बनाम/vs. Respondent(s) Year(s) 1. 675/SRT/2023 2013-14 Lalit Garg (HUF) The ACIT Plot No.612/H-2, Central Circle-1 Chanod, GIDC Vapi – 396 191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee R…

Lalit Garg (HUF), Mumbai vs. Asstt. Commissioner of Income Tax, Central Circle-1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 394/SRT/2024[2016-17]Status: DisposedITAT Surat19 Jun 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant(s) बनाम/vs. Respondent(s) Year(s) 1. 675/SRT/2023 2013-14 Lalit Garg (HUF) The ACIT Plot No.612/H-2, Central Circle-1 Chanod, GIDC Vapi – 396 191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee R…

Lalit Garg (HUF)Q, Mumbai vs. Income Tax Officer, Ward-5, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 393/SRT/2024[2012-13]Status: DisposedITAT Surat19 Jun 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant(s) बनाम/vs. Respondent(s) Year(s) 1. 675/SRT/2023 2013-14 Lalit Garg (HUF) The ACIT Plot No.612/H-2, Central Circle-1 Chanod, GIDC Vapi – 396 191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee R…

Lalit Garg (HUF), Mumbai vs. Income Tax Officer, Ward-5, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 392/SRT/2024[2011-12]Status: DisposedITAT Surat19 Jun 2025AY 2011-12

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant(s) बनाम/vs. Respondent(s) Year(s) 1. 675/SRT/2023 2013-14 Lalit Garg (HUF) The ACIT Plot No.612/H-2, Central Circle-1 Chanod, GIDC Vapi – 396 191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee R…

Assistant Commissioner of Income Tax, Vapi vs. Lalit Garg (HUF), Mumbai

Accordingly. These appeals are treated as partly allowed

ITA 868/SRT/2023[2012-13]Status: DisposedITAT Surat19 Jun 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant(s) बनाम/vs. Respondent(s) Year(s) 1. 675/SRT/2023 2013-14 Lalit Garg (HUF) The ACIT Plot No.612/H-2, Central Circle-1 Chanod, GIDC Vapi – 396 191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee R…

Dinesh Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle-1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 681/SRT/2023[2016-17]Status: DisposedITAT Surat19 Jun 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant(s) बनाम/vs. Respondent(s) Year(s) 1. 675/SRT/2023 2013-14 Lalit Garg (HUF) The ACIT Plot No.612/H-2, Central Circle-1 Chanod, GIDC Vapi – 396 191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee R…

Dinesh Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle -1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 680/SRT/2023[2015-16]Status: DisposedITAT Surat19 Jun 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant(s) बनाम/vs. Respondent(s) Year(s) 1. 675/SRT/2023 2013-14 Lalit Garg (HUF) The ACIT Plot No.612/H-2, Central Circle-1 Chanod, GIDC Vapi – 396 191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee R…

Dinesh Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Circle Central - 1L, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 679/SRT/2023[2014-15]Status: DisposedITAT Surat19 Jun 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant(s) बनाम/vs. Respondent(s) Year(s) 1. 675/SRT/2023 2013-14 Lalit Garg (HUF) The ACIT Plot No.612/H-2, Central Circle-1 Chanod, GIDC Vapi – 396 191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee R…

Dinesh Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle -1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 678/SRT/2023[2013-14]Status: DisposedITAT Surat19 Jun 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant(s) बनाम/vs. Respondent(s) Year(s) 1. 675/SRT/2023 2013-14 Lalit Garg (HUF) The ACIT Plot No.612/H-2, Central Circle-1 Chanod, GIDC Vapi – 396 191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee R…

Lalit Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle -1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 677/SRT/2023[2015-16]Status: DisposedITAT Surat19 Jun 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant(s) बनाम/vs. Respondent(s) Year(s) 1. 675/SRT/2023 2013-14 Lalit Garg (HUF) The ACIT Plot No.612/H-2, Central Circle-1 Chanod, GIDC Vapi – 396 191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee R…