Peass Industrial Engineers (P) Ltd. v. DCIT

90 Taxmann 541Supreme Court of India1997#1437 most cited
79

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 131Section 133(6)Section 143(3)Section 144Section 147Section 148Section 115JBSection 251

Issues it is cited on

section 106third party informationsection 142(3)live linksection 147(a)true and full disclosuresection 114preponderance of probabilitysanctioning authorityapproval under section 151entry operatorfirst proviso to section 147

Judgments citing Peass Industrial Engineers (P) Ltd. v. DCIT

DCIT(CC)-8(3), MUMBAI , MUMBAI vs. JSW STEEL LIMITED, MUMBAI

In the result, all the above appeals of the assessee are partly allowed and Cross appeals of the Revenue are dismissed

ITA 5599/MUM/2024[2013-14]Status: DisposedITAT Mumbai08 Dec 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

Section 143(3)Section 144Section 147Section 251Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL“F” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5585/MUM/2024 (A.Y. 2014-15) M/s JSW Steel Limited v/s. Deputy Commissioner of Income JSW Centre, Bandra Kurla बनाम Tax, Central Circle-8(3) Complex, Bandra (East), Aaykar Bhavan, 6th Floor, Room Mumbai – 400 051, No. 659, Maharishi Karve Road, Maharashtra Mumbai – 400 020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACJ4323N Appellant/अपीलाथी .. Respondent/प्रतिवादी ITA No. 5615/MUM/2024 (A.Y. 2014-15) Deputy Commissioner of Income v/s. M/s JSW St…

M/S. JSW STEEL LIMITED ,MUMBAI vs. DCIT, CENTRAL CIRCLE -8(3), MUMBAI

In the result, all the above appeals of the assessee are partly allowed and Cross appeals of the Revenue are dismissed

ITA 5585/MUM/2024[2014-15]Status: DisposedITAT Mumbai08 Dec 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

Section 143(3)Section 144Section 147Section 251Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL“F” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5585/MUM/2024 (A.Y. 2014-15) M/s JSW Steel Limited v/s. Deputy Commissioner of Income JSW Centre, Bandra Kurla बनाम Tax, Central Circle-8(3) Complex, Bandra (East), Aaykar Bhavan, 6th Floor, Room Mumbai – 400 051, No. 659, Maharishi Karve Road, Maharashtra Mumbai – 400 020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACJ4323N Appellant/अपीलाथी .. Respondent/प्रतिवादी ITA No. 5615/MUM/2024 (A.Y. 2014-15) Deputy Commissioner of Income v/s. M/s JSW St…

DCIT, CIRCLE-4(2), NEW DELHI vs. CDS INFRA PROJECTS LTD., NEW DELHI

In the result, the appeal of Revenue and cross-objection of Assessee are dismissed

ITA 1445/DEL/2023[2012-13]Status: DisposedITAT Delhi24 Nov 2025AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2012-13 Deputy Commissioner Of Income Vs. M/S. Cds Infra Projects Ltd., B-94, Tax, Circle 4(2), Okhla Industrial Area, Phase-Ii, New Delhi. New Delhi-110020 Pan :Aadcc0273D (Appellant) (Respondent)

Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2012-13 Deputy Commissioner of Income Vs. M/s. CDS Infra Projects Ltd., B-94, Tax, Circle 4(2), Okhla Industrial Area, Phase-II, New Delhi. New Delhi-110020 PAN :AADCC0273D (Appellant) (Respondent) Cross-Objection No.148/Del/2023 (Arising out of ITA No.1445/Del/2023) Assessment Year: 2012-13 M/s. CDS Infra Projects Ltd., B- Vs. Deputy Commissioner of Income Tax, 94, Okhla Industrial Area, Phase- Circle 4(2), II, New Delhi. New Delhi-110020 PA…

SHRIFAL IMPEX PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

ITA 250/SRT/2023[2014-15]Status: DisposedITAT Surat29 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos.190 to 191/SRT/2023 Assessment Year: (2011-12 to 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The ITO, No.504, 5th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOCS4409E (Appellant) (Respondent) आयकर अपील सं./ITA No.250/SRT/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The ITO, No.504, 5th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Th…

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

ITA 191/SRT/2023[2012-13]Status: DisposedITAT Surat29 Dec 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos.190 to 191/SRT/2023 Assessment Year: (2011-12 to 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The ITO, No.504, 5th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOCS4409E (Appellant) (Respondent) आयकर अपील सं./ITA No.250/SRT/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The ITO, No.504, 5th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Th…

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

ITA 190/SRT/2023[2011-12]Status: DisposedITAT Surat29 Dec 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos.190 to 191/SRT/2023 Assessment Year: (2011-12 to 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The ITO, No.504, 5th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOCS4409E (Appellant) (Respondent) आयकर अपील सं./ITA No.250/SRT/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The ITO, No.504, 5th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Th…

INCOME TAX OFFICER, WARD-2(3)(6), SURAT, ANAVIL BUSINESS CENTRE vs. SUNILKUMAR, DEVRATNA APARTMENT

In the result the ground No

ITA 539/SRT/2023[2008-2009]Status: DisposedITAT Surat14 Dec 2023AY 2008-2009

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.539/Srt/2023 Assessment Year: (2008-09) (Physical Hearing) The Ito, Vs. Sunilkumar Parasmal Jain, Ward-2(3)(6), 503, Gokul Apartment, Devidas Surat Pipla Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abypj2281P (Appellant) (Respondent) Appellant By Shri Ashish Pophare, Cit-Dr None Respondent By 29/11/2023 Date Of Hearing Date Of Pronouncement 14/12/2023

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.539/SRT/2023 Assessment Year: (2008-09) (Physical Hearing) The ITO, Vs. Sunilkumar Parasmal Jain, Ward-2(3)(6), 503, Gokul Apartment, Devidas Surat Pipla Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABYPJ2281P (Appellant) (Respondent) Appellant by Shri Ashish Pophare, CIT-DR None Respondent by 29/11/2023 Date of Hearing Date of Pronouncement 14/12/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the Revenue, pertaining to Assessment Ye…

JAY KISHORE CHOUBEY,RAIRANGPUR vs. ACIT, CIRCLE-1, ASANSOL

In the result, appeal of the assessee stands allowed

ITA 2/CTK/2023[2010-11]Status: DisposedITAT Cuttack29 Nov 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. Acit, Circle Acit, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. Pan/Gir No. Pan/Gir No.Acmpc 1759 N (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri Charan Das, Sr. Das, Sr. Dr Date Of Hearing : 29/11 11/2023 Date Of Pronouncement : 29/11 /11/2023 O R D E R Per Bench

For Appellant: Shri P.R.MohantyFor Respondent: Shri Charan Das, Sr
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK , CUTTACK (through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. ACIT, Circle ACIT, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. PAN/GIR No. PAN/GIR No.ACMPC 1759 N (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue by : Sh…

ABHISHEK NAVNITKUMAR DOSHI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

In the result the ground No

ITA 530/SRT/2023[2011-12]Status: DisposedITAT Surat31 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.530/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Abhishek Navnitkumar Doshi, Vs. The Ito, 204/205, 2Nd Floor, 6/1911-12, Ward-2(3)(7), Jin Shanti Building, Surat Surat – 395003, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr 12/10/2023 Date Of Hearing Date Of Pronouncement 31/10/2023

Section 132Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.530/SRT/2023 Assessment Year: (2011-12) (Physical Hearing) Abhishek Navnitkumar Doshi, Vs. The ITO, 204/205, 2nd Floor, 6/1911-12, Ward-2(3)(7), Jin Shanti Building, Surat Surat – 395003, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFHPD0064M (Appellant) (Respondent) Appellant by Shri Sapnesh Sheth, CA Respondent by Shri Vinod Kumar, Sr. DR 12/10/2023 Date of Hearing Date of Pronouncement 31/10/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertai…

AARADHNA DEVELPOERS PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 1(1)(1), SURAT

ITA 179/SRT/2023[2010-11]Status: DisposedITAT Surat30 Oct 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 177, 178 & 179/Srt /2023 (Assessment Year: 2008-09 to 2010-11) (Physical hearing) Aaradhna Developers Pvt. Ltd., I.T.O., 33, Ascon City, 2nd Floor, City Ward-1(1)(1), Vs. Light Road, City Light, Surat. Surat. PAN No. AABCA 9752 H Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Rajesh C Shah, CA Revenue represented by Shri Vinod Kumar, Sr. DR Date of Institution of Appeal 10/03/2023 Date of hearing 23/08/2023 Date of pronouncement 30/10/2023 Or…

AARADHNA DEVELPOERS PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 1(1)(1), SURAT

ITA 178/SRT/2023[2009-10]Status: DisposedITAT Surat30 Oct 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 177, 178 & 179/Srt /2023 (Assessment Year: 2008-09 to 2010-11) (Physical hearing) Aaradhna Developers Pvt. Ltd., I.T.O., 33, Ascon City, 2nd Floor, City Ward-1(1)(1), Vs. Light Road, City Light, Surat. Surat. PAN No. AABCA 9752 H Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Rajesh C Shah, CA Revenue represented by Shri Vinod Kumar, Sr. DR Date of Institution of Appeal 10/03/2023 Date of hearing 23/08/2023 Date of pronouncement 30/10/2023 Or…

AARADHNA DEVELPOERS PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 1(1)(1), SURAT

ITA 177/SRT/2023[2008-09]Status: DisposedITAT Surat30 Oct 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 177, 178 & 179/Srt /2023 (Assessment Year: 2008-09 to 2010-11) (Physical hearing) Aaradhna Developers Pvt. Ltd., I.T.O., 33, Ascon City, 2nd Floor, City Ward-1(1)(1), Vs. Light Road, City Light, Surat. Surat. PAN No. AABCA 9752 H Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Rajesh C Shah, CA Revenue represented by Shri Vinod Kumar, Sr. DR Date of Institution of Appeal 10/03/2023 Date of hearing 23/08/2023 Date of pronouncement 30/10/2023 Or…

INCOME TAX OFFICER, SURAT vs. MAGNIFIQUE GEMS PRIVATE LIMITED, SURAT

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

ITA 458/SRT/2023[2011-12]Status: DisposedITAT Surat27 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.389 & 458/Srt/2023 "नधा"रण वष"/Assessment Year: (2011-12) (Physical Court Hearing) Magnifique Gems Pvt. Ltd. Income Tax Officer, Ward- 105, Rajshree Building, Maniyara 1(1)(4), Surat, Aayakar Bhawan, Sheri Na Naka,Mahidharpura, Near Majura Gate, Opp. New Surat-395003. Civil Hospital, Surat-395001

Section 132(4)Section 143(3)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.389 & 458/SRT/2023 "नधा"रण वष"/Assessment Year: (2011-12) (Physical Court Hearing) Magnifique Gems Pvt. Ltd. Income Tax Officer, Ward- 105, Rajshree Building, Maniyara 1(1)(4), Surat, Aayakar Bhawan, Sheri Na Naka,Mahidharpura, Near Majura Gate, Opp. New Surat-395003. Civil Hospital, Surat-395001 Income Tax Officer, Ward-1(1)(3), Vs. Magnifique Gems Pvt. Ltd Surat, Room No.113, 1st Floor, 105, Rajshree Building, Aayakar Bhawan, Majura Gate, Maniyara Sheri Na Naka Surat-395001 Mahidharpu…

MAGNIFIQUE GEMS PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD -1(1)(4), SURAT

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

ITA 389/SRT/2023[2011-12]Status: DisposedITAT Surat27 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.389 & 458/Srt/2023 "नधा"रण वष"/Assessment Year: (2011-12) (Physical Court Hearing) Magnifique Gems Pvt. Ltd. Income Tax Officer, Ward- 105, Rajshree Building, Maniyara 1(1)(4), Surat, Aayakar Bhawan, Sheri Na Naka,Mahidharpura, Near Majura Gate, Opp. New Surat-395003. Civil Hospital, Surat-395001

Section 132(4)Section 143(3)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.389 & 458/SRT/2023 "नधा"रण वष"/Assessment Year: (2011-12) (Physical Court Hearing) Magnifique Gems Pvt. Ltd. Income Tax Officer, Ward- 105, Rajshree Building, Maniyara 1(1)(4), Surat, Aayakar Bhawan, Sheri Na Naka,Mahidharpura, Near Majura Gate, Opp. New Surat-395003. Civil Hospital, Surat-395001 Income Tax Officer, Ward-1(1)(3), Vs. Magnifique Gems Pvt. Ltd Surat, Room No.113, 1st Floor, 105, Rajshree Building, Aayakar Bhawan, Majura Gate, Maniyara Sheri Na Naka Surat-395001 Mahidharpu…

JAGDISH MANILAL DESAI,SURAT vs. THE INCOME TAX OFFICER, SURAT

In the result the ground No

ITA 462/SRT/2023[2007-08]Status: HeardITAT Surat05 Sept 2023AY 2007-08

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.462/Srt/2023 Assessment Year: (2007-08) (Virtual Hearing) Jagdish Manilal Desai (Huf), Vs. The Ito, Prop. Hemal Gems, 104, 3Rd Ward – 1(3)(2), Floor, Keshav Jyot Apartment, Surat Lal Bunglow, Athwalines, Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabhj3074D (Appellant) (Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE SHRI DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.462/SRT/2023 Assessment Year: (2007-08) (Virtual Hearing) Jagdish Manilal Desai (HUF), Vs. The ITO, Prop. Hemal Gems, 104, 3rd Ward – 1(3)(2), Floor, Keshav Jyot Apartment, Surat Lal Bunglow, Athwalines, Surat – 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABHJ3074D (Appellant) (Respondent) Appellant by Ms Himali Mistry, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 05/09/2023 05/09/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by th…

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

In the result the ground No

ITA 588/SRT/2019[2008-09]Status: DisposedITAT Surat22 Feb 2023AY 2008-09

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

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE 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…

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

In the result the ground No

ITA 569/SRT/2019[2008-09]Status: DisposedITAT Surat22 Feb 2023AY 2008-09

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

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE 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…

LATE SHRI BHIMSEN DARBARILAL ARORA,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5,, SURAT

In the result, ground no.4 raised by assessee is allowed for statistical purposes

ITA 1706/AHD/2016[2010-11]Status: DisposedITAT Surat22 Feb 2023AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.1706/Ahd/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora Through, Vs. The Acit, Circle-5, L/H. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acaps9230L

Section 133ASection 143(3)Section 145(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.1706/AHD/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora through, Vs. The ACIT, Circle-5, L/h. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACAPS9230L Assessee by Shri Akshay Modi, CA Respondent by Shri Ashok B. Koli, CIT(DR) 29/12/2022 Date of Hearing Date of Pronouncement 22/02/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM:…

ITO, WARD-2(3)(8), SURAT vs. MUKESHKUMAR LALCHAND JAIN, SURAT

In the result, appeal filed by the Revenue is partly allowed

ITA 452/SRT/2019[2008-09]Status: DisposedITAT Surat30 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.452/Srt/2019 ("नधा"रण वष" /Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward- Mukeshkumar Lalchand Jain, 2(3)(8), Room No.407, 4Th Prop. Of M/S Mukesh Diamonds, 1St Floor, Anavil Business Vs. Office No. 401, Floor, H. Centre, Adajan-Hajira Road, No.5/1171/72/73/1090, New Dtc, Adajan, Surat-395009 Hath Falia, Haripura, Surat – 395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agupj3281A (Appellant)/(Revenue) (Respondent)/(Assessee)

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.452/SRT/2019 ("नधा"रण वष" /Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward- Mukeshkumar Lalchand Jain, 2(3)(8), Room No.407, 4th Prop. of M/s Mukesh Diamonds, 1st Floor, Anavil Business Vs. Office No. 401, Floor, H. Centre, Adajan-Hajira Road, No.5/1171/72/73/1090, New DTC, Adajan, Surat-395009 Hath Falia, Haripura, Surat – 395008. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AGUPJ3281A (Appellant)/(Revenue) (Respondent)/(Assessee) Assessee by Shri P. M. Jagasheth, C…

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

In the result the ground No

ITA 89/SRT/2017[2008-09]Status: DisposedITAT Surat23 Jan 2023AY 2008-09

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

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE 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 Puk…

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Peass Industrial Engineers (P) Ltd. v. DCIT (90 Taxmann 541) — Cited in 79 Judgments | BharatTax