Peass Industrial Engineers (P) Ltd. v. DCIT

73 Taxmann.com 185High Court2016#743 most cited

What is Peass Industrial Engineers (P) Ltd. v. DCIT authority for?

The Assessing Officer is justified in initiating reassessment proceedings under Section 147 based on specific, tangible information received, even if an assessment under Section 143(1) or 143(3) was previously done. At the initial stage, "reason to believe" only requires relevant material to form a reasonable belief that income has escaped assessment, not established proof of escapement.

137

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Peass Industrial Engineers · 73 Taxmann.com 185 · Section 147 · Section 148 · reason to believe · escapement of income · tangible material · specific information · reassessment validity · accommodation entry · third party information · DCIT

Sections most often in play

Section 147Section 148Section 143(3)Section 68Section 69CSection 142(1)Section 250Section 132(4)

Issues it is cited on

section 106third party informationlive linksection 114preponderance of probabilityentry operatorreason to believeborrowed satisfactionappeal before cit(a)national faceless assessment centreaccommodation entryescapement of income

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

Principal Commissioner of Income Tax-1, Kolkata vs. Arshia Global Tradecom Private Limited

In the result, the appeal filed by the revenue is allowed

ITAT/175/2021HC Calcutta13 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 143(2)Section 143(3)Section 147Section 148Section 260ASection 68

…ing the assessment. With regard to the cash deposit, the CIT(A) referred to the remand report submitted by the assessing officer and held that the claim of 4 102 Taxman.com 60 (Bombay) 5 (2016) 73 Taxmann.com 185 (Gujarat) ITAT 175 OF 2021 Page 6 of 16 the appellants that they had sufficient cash balance in its books was held to be not acceptable, more particularly, when the party to whom the alleged sales of Rs. 8,70,81,602/- was claimed to have been made has not been found to be existing. Accordingly, the CIT(A) held the assessment to b…

Yogesh Das, Jaipur vs. ITO, Jaipur

ITA 983/JPR/2016[2013-14]Status: DisposedITAT Jaipur31 Aug 2022AY 2013-14
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Avdhesh Kumar, CIT-DR
Section 139Section 143Section 147Section 148Section 50C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 983/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Yogesh Das The ITO Legal Heir (Chela) Vs. Ward 1(2) Mahant Kailash Das Jaipur 611, Mahant Ji Ki Haveli, Vidhyadhar Ji Ka Rasta, Tripolia Bazar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCM 5794 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee…

ITO, Ward-2(3)(7), Surat vs. Dinesh T Gupta, Surat

In the result, assessee’s appeal is dismissed

ITA 461/SRT/2019[2013-14]Status: DisposedITAT Surat22 Aug 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.440/Srt/2019 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7), Room No. 620, No.6/2037, Papadwala Building Vs. Aaykar Bhawan, Majura Gate, Surat- Bhojabhai Ni Sheri, Mahidarpura, 395001 Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpg 8408 P (Appellant ) (Respondent)

For Appellant: NoneFor Respondent: Shri H.P.Meena– CIT-DR &
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 अपीलसं./ITA No.440/SRT/2019 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7), Room No. 620, No.6/2037, Papadwala Building Vs. Aaykar Bhawan, Majura Gate, Surat- Bhojabhai Ni Sheri, Mahidarpura, 395001 Surat-395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AIRPG 8408 P (Appellant ) (Respondent) आयकर अपीलसं./ITA No.441 & 461/SRT/2019 (िनधा"रणवष" / Assessment Year: (2013-14) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7),Room No. 620, Aaykar No.6/2…

Dinesh T Gupta, Surat vs. ITO, Ward-2(3)(7), Surat

In the result, assessee’s appeal is dismissed

ITA 441/SRT/2019[2013-14]Status: DisposedITAT Surat22 Aug 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.440/Srt/2019 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7), Room No. 620, No.6/2037, Papadwala Building Vs. Aaykar Bhawan, Majura Gate, Surat- Bhojabhai Ni Sheri, Mahidarpura, 395001 Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpg 8408 P (Appellant ) (Respondent)

For Appellant: NoneFor Respondent: Shri H.P.Meena– CIT-DR &
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 अपीलसं./ITA No.440/SRT/2019 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7), Room No. 620, No.6/2037, Papadwala Building Vs. Aaykar Bhawan, Majura Gate, Surat- Bhojabhai Ni Sheri, Mahidarpura, 395001 Surat-395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AIRPG 8408 P (Appellant ) (Respondent) आयकर अपीलसं./ITA No.441 & 461/SRT/2019 (िनधा"रणवष" / Assessment Year: (2013-14) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7),Room No. 620, Aaykar No.6/2…

Dinesh T Gupta, Surat vs. ITO, Ward-2(3)(7), Surat

In the result, assessee’s appeal is dismissed

ITA 440/SRT/2019[2008-09]Status: DisposedITAT Surat22 Aug 2022AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.440/Srt/2019 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7), Room No. 620, No.6/2037, Papadwala Building Vs. Aaykar Bhawan, Majura Gate, Surat- Bhojabhai Ni Sheri, Mahidarpura, 395001 Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpg 8408 P (Appellant ) (Respondent)

For Appellant: NoneFor Respondent: Shri H.P.Meena– CIT-DR &
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 अपीलसं./ITA No.440/SRT/2019 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7), Room No. 620, No.6/2037, Papadwala Building Vs. Aaykar Bhawan, Majura Gate, Surat- Bhojabhai Ni Sheri, Mahidarpura, 395001 Surat-395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AIRPG 8408 P (Appellant ) (Respondent) आयकर अपीलसं./ITA No.441 & 461/SRT/2019 (िनधा"रणवष" / Assessment Year: (2013-14) Dinesh T Gupta Income Tax Officer, Ward-2(3)(7),Room No. 620, Aaykar No.6/2…

Arvindkumar Soni, Surat vs. ITO, WD-2(3)(7), Surat

In the result the ground No

ITA 165/SRT/2021[2009-10]Status: DisposedITAT Surat25 Jul 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.460/Srt/2019 Assessment Year: (2009-10) (Physical Court Hearing) The Ito, Ward-2(3)(7), Vs. Arvind Soni, Surat. Prop. Of M/S. Balajee Diamond, B-3, 701, Nakshara Platinum, Opp. Mathura Nagari, Palanpur Gam, Surat - 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.165/Srt/2021 Assessment Year: (2009-10) (Physical Court Hearing) Arvindkumar Soni, Vs. The Ito, Ward-2(3)(7), B-3, 701, Nakshara Platinum, Surat. Opp. Mathura Nagari, Planpur Gam, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Appellant) (Respondent) Cross Objection. No.14/Srt/2021 [Arising Out Of Ita No. 460/Srt/2019 Assessment Year: (2009-10) (Physical Court Hearing) The Ito, Ward-2(3)(7), Vs. Arvind Soni, Surat. Prop. Of M/S. Balajee Diamond, B-3, 701, Nakshara Platinum, Opp. Mathura Nagari, Palanpur Gam, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Appellant) (Respondent) Shri Prakash G. Jhunjhunwala, Ca With Assessee By Shri Anand R. Chourasia, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 01/07/2022 25/07/2022 Date Of Pronouncement

Section 143(3)Section 145(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.460/SRT/2019 Assessment Year: (2009-10) (Physical Court Hearing) The ITO, Ward-2(3)(7), Vs. Arvind Soni, Surat. Prop. of M/s. Balajee Diamond, B-3, 701, Nakshara Platinum, Opp. Mathura Nagari, Palanpur Gam, Surat - 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BFMPS0796F (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./ITA No.165/SRT/2021 Assessment Year: (2009-10) (Physical Court Hearing) Arvindkumar Soni, Vs. The ITO, Ward-2(3)(7), B-3, 701, Nakshara Platinum, Surat. Opp. Math…

ITO, Ward-2(3)(8), Surat vs. M/S. Sparsh Impex, Surat

In the result, assessee’s appeal is dismissed

ITA 60/SRT/2020[2014-15]Status: DisposedITAT Surat25 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअ पीलसं./Ita Nos.27&60/Srt/2020 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/S Sparsh Impex Income Tax Officer, Ward- 2(3)(8), Room No. 407, 4Th Floor, 302, Nishit Diamond Complex, Gujar Fallia, Mahidharpura, Surat- Anavil Business Centre, Hazira 395001 Road, Adajan, Surat-395009 Vs. Income Tax Officer, Ward-2(3)(8), M/S Sparsh Impex Room No. 407, 4Th Floor, Anavil 302, Nishit Diamond Complex, Business Centre, Hazira Road, Gujar Fallia, Mahidharpura, Adajan, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Achfs 7559 M (Appellant ) (Respondent)

For Appellant: Shri Himanshu Gandhi, C.AFor Respondent: Shri H.P.Meena, CIT-DR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअ पीलसं./ITA Nos.27&60/SRT/2020 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/s Sparsh Impex Income Tax Officer, Ward- 2(3)(8), Room No. 407, 4th Floor, 302, Nishit Diamond Complex, Gujar Fallia, Mahidharpura, Surat- Anavil Business Centre, Hazira 395001 Road, Adajan, Surat-395009 Vs. Income Tax Officer, Ward-2(3)(8), M/s Sparsh Impex Room No. 407, 4th Floor, Anavil 302, Nishit Diamond Complex, Business Centre, Hazira Road, Gujar Fallia, Mahidharpura, Adajan, Surat-395009 Surat-395001 "…

Sparsh Impex, Surat vs. ITO, Ward-2(3)(8), Surat

In the result, assessee’s appeal is dismissed

ITA 27/SRT/2020[2014-15]Status: DisposedITAT Surat25 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअ पीलसं./Ita Nos.27&60/Srt/2020 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/S Sparsh Impex Income Tax Officer, Ward- 2(3)(8), Room No. 407, 4Th Floor, 302, Nishit Diamond Complex, Gujar Fallia, Mahidharpura, Surat- Anavil Business Centre, Hazira 395001 Road, Adajan, Surat-395009 Vs. Income Tax Officer, Ward-2(3)(8), M/S Sparsh Impex Room No. 407, 4Th Floor, Anavil 302, Nishit Diamond Complex, Business Centre, Hazira Road, Gujar Fallia, Mahidharpura, Adajan, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Achfs 7559 M (Appellant ) (Respondent)

For Appellant: Shri Himanshu Gandhi, C.AFor Respondent: Shri H.P.Meena, CIT-DR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअ पीलसं./ITA Nos.27&60/SRT/2020 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/s Sparsh Impex Income Tax Officer, Ward- 2(3)(8), Room No. 407, 4th Floor, 302, Nishit Diamond Complex, Gujar Fallia, Mahidharpura, Surat- Anavil Business Centre, Hazira 395001 Road, Adajan, Surat-395009 Vs. Income Tax Officer, Ward-2(3)(8), M/s Sparsh Impex Room No. 407, 4th Floor, Anavil 302, Nishit Diamond Complex, Business Centre, Hazira Road, Gujar Fallia, Mahidharpura, Adajan, Surat-395009 Surat-395001 "…

ITO, Ward-3(3)(5), Surat vs. Vimalchand Manikchand Jain, Surat

In the result, the grounds of appeal raised by the revenue are partly allowed and the grounds raised in Cross Objection by assessee are dismissed

ITA 119/SRT/2020[2013-14]Status: DisposedITAT Surat25 Jul 2022AY 2013-14

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 No. 117, 118 & 119/Srt/2020 (Assessment Years: 2011-12, 2012-13 & 2013-14) (Hearing in Virtual Court) I.T.O., Vimalchand Manikchand Jain, Ward- 3(3)(5) (i) 801, Rajhans Height, Vs Surat. Mini Bazar, Varachha Road, Surat-395003. (ii) 302, Nishit Diamond Complex, Gujjarfalia, Mahidharpura, Surat-395003. PAN : ACUPJ 0819 L Appellant / Revenue Respondent / assessee C.O. No. 08, 09 & 10/SRT/2020 (Arising out of ITA No. 117, 118 & 119/Srt/2020) Vimalchand Manikchand Jain, I.…

ITO, Ward-3(3)(5), Surat vs. Vimalchand Manikchand Jain, Surat

In the result, the grounds of appeal raised by the revenue are partly allowed and the grounds raised in Cross Objection by assessee are dismissed

ITA 118/SRT/2020[2012-13]Status: DisposedITAT Surat25 Jul 2022AY 2012-13

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 No. 117, 118 & 119/Srt/2020 (Assessment Years: 2011-12, 2012-13 & 2013-14) (Hearing in Virtual Court) I.T.O., Vimalchand Manikchand Jain, Ward- 3(3)(5) (i) 801, Rajhans Height, Vs Surat. Mini Bazar, Varachha Road, Surat-395003. (ii) 302, Nishit Diamond Complex, Gujjarfalia, Mahidharpura, Surat-395003. PAN : ACUPJ 0819 L Appellant / Revenue Respondent / assessee C.O. No. 08, 09 & 10/SRT/2020 (Arising out of ITA No. 117, 118 & 119/Srt/2020) Vimalchand Manikchand Jain, I.…

ITO, Ward-3(3)(5), Surat vs. Vimalchand Manikchand Jain, Surat

In the result, the grounds of appeal raised by the revenue are partly allowed and the grounds raised in Cross Objection by assessee are dismissed

ITA 117/SRT/2020[2011-12]Status: DisposedITAT Surat25 Jul 2022AY 2011-12

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 No. 117, 118 & 119/Srt/2020 (Assessment Years: 2011-12, 2012-13 & 2013-14) (Hearing in Virtual Court) I.T.O., Vimalchand Manikchand Jain, Ward- 3(3)(5) (i) 801, Rajhans Height, Vs Surat. Mini Bazar, Varachha Road, Surat-395003. (ii) 302, Nishit Diamond Complex, Gujjarfalia, Mahidharpura, Surat-395003. PAN : ACUPJ 0819 L Appellant / Revenue Respondent / assessee C.O. No. 08, 09 & 10/SRT/2020 (Arising out of ITA No. 117, 118 & 119/Srt/2020) Vimalchand Manikchand Jain, I.…

ITO, Ward-2(3)(7), Surat vs. Arvind Soni, Surat

In the result the ground No

ITA 460/SRT/2019[2009-10]Status: DisposedITAT Surat25 Jul 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.460/Srt/2019 Assessment Year: (2009-10) (Physical Court Hearing) The Ito, Ward-2(3)(7), Vs. Arvind Soni, Surat. Prop. Of M/S. Balajee Diamond, B-3, 701, Nakshara Platinum, Opp. Mathura Nagari, Palanpur Gam, Surat - 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.165/Srt/2021 Assessment Year: (2009-10) (Physical Court Hearing) Arvindkumar Soni, Vs. The Ito, Ward-2(3)(7), B-3, 701, Nakshara Platinum, Surat. Opp. Mathura Nagari, Planpur Gam, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Appellant) (Respondent) Cross Objection. No.14/Srt/2021 [Arising Out Of Ita No. 460/Srt/2019 Assessment Year: (2009-10) (Physical Court Hearing) The Ito, Ward-2(3)(7), Vs. Arvind Soni, Surat. Prop. Of M/S. Balajee Diamond, B-3, 701, Nakshara Platinum, Opp. Mathura Nagari, Palanpur Gam, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Appellant) (Respondent) Shri Prakash G. Jhunjhunwala, Ca With Assessee By Shri Anand R. Chourasia, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 01/07/2022 25/07/2022 Date Of Pronouncement

Section 143(3)Section 145(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.460/SRT/2019 Assessment Year: (2009-10) (Physical Court Hearing) The ITO, Ward-2(3)(7), Vs. Arvind Soni, Surat. Prop. of M/s. Balajee Diamond, B-3, 701, Nakshara Platinum, Opp. Mathura Nagari, Palanpur Gam, Surat - 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BFMPS0796F (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./ITA No.165/SRT/2021 Assessment Year: (2009-10) (Physical Court Hearing) Arvindkumar Soni, Vs. The ITO, Ward-2(3)(7), B-3, 701, Nakshara Platinum, Surat. Opp. Math…

ITO, Ward-2(3)(8), Surat vs. Mukesh Babulal Parlecha, Surat

In the result, appeals filed by the assessees (ITA Nos

ITA 267/SRT/2019[2014-15]Status: DisposedITAT Surat25 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.225 & 226/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The Ito, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.266 & 267/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) The Ito, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) Assessee By Shri Mehul Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) & Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 25/07/2022

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 Nos.225 & 226/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The ITO, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: APOPP4334F (Appellant) (Respondent) आयकर अपील सं./ITA Nos.266 & 267/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) The ITO, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mo…

ITO, Ward-2(3)(8), Surat vs. Mukesh Babulal Parlecha, Surat

In the result, appeals filed by the assessees (ITA Nos

ITA 266/SRT/2019[2013-14]Status: DisposedITAT Surat25 Jul 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.225 & 226/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The Ito, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.266 & 267/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) The Ito, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) Assessee By Shri Mehul Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) & Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 25/07/2022

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 Nos.225 & 226/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The ITO, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: APOPP4334F (Appellant) (Respondent) आयकर अपील सं./ITA Nos.266 & 267/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) The ITO, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mo…

Mukesh Babulal Parlecha, Surat vs. ITO, Ward-2(3)(8), Surat

In the result, appeals filed by the assessees (ITA Nos

ITA 226/SRT/2019[2014-15]Status: DisposedITAT Surat25 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.225 & 226/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The Ito, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.266 & 267/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) The Ito, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) Assessee By Shri Mehul Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) & Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 25/07/2022

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 Nos.225 & 226/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The ITO, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: APOPP4334F (Appellant) (Respondent) आयकर अपील सं./ITA Nos.266 & 267/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) The ITO, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mo…

Mukesh Babulal Parlecha, Surat vs. ITO, Ward-2(3)(8), Surat

In the result, appeals filed by the assessees (ITA Nos

ITA 225/SRT/2019[2013-14]Status: DisposedITAT Surat25 Jul 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.225 & 226/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The Ito, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.266 & 267/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) The Ito, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) Assessee By Shri Mehul Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) & Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 25/07/2022

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 Nos.225 & 226/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The ITO, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: APOPP4334F (Appellant) (Respondent) आयकर अपील सं./ITA Nos.266 & 267/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) The ITO, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mo…

The Income Tax Officer, Ward-3(3)(1), Surat vs. Shri Gyanchand Sugamchand Jain, Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1521/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) ITA No. 1519 & 1520/Ahd /2017 (AY 2007-08 & 2008-09) I.T.O., Ward 3(3)(1), Anil Ghanshyambhai Kumawat, Room No. 418, Prop. of Kumawat Exports, 126, Vs 4thFloor,AyakarBhavan, Sardar Complex, Mini Bazar, Majura Gate, Varachha Road, Suart-395001. Surat-395003. PAN : ARNPK 7859 D Appellant / Revenue Respondent / assessee ITA No. 1383 & 1384/Ahd/2017 (AY 2007-08 & 2008-09) Anil G. Kumawat, I.T.O., Prop. of Kumawat Exports, Ward 3(3)(1), Vs 126, Sarda…

The Income Tax Officer, Ward-3(3)(1), Surat vs. Shri Anil Ghanshyambhai Kumawat, Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1520/AHD/2017[2008-09]Status: DisposedITAT Surat18 Jul 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) ITA No. 1519 & 1520/Ahd /2017 (AY 2007-08 & 2008-09) I.T.O., Ward 3(3)(1), Anil Ghanshyambhai Kumawat, Room No. 418, Prop. of Kumawat Exports, 126, Vs 4thFloor,AyakarBhavan, Sardar Complex, Mini Bazar, Majura Gate, Varachha Road, Suart-395001. Surat-395003. PAN : ARNPK 7859 D Appellant / Revenue Respondent / assessee ITA No. 1383 & 1384/Ahd/2017 (AY 2007-08 & 2008-09) Anil G. Kumawat, I.T.O., Prop. of Kumawat Exports, Ward 3(3)(1), Vs 126, Sarda…

The Income Tax Officer, Ward-3(3)(1), Surat vs. Shri Anil Ghanshyambhai Kumawat, Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1519/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) ITA No. 1519 & 1520/Ahd /2017 (AY 2007-08 & 2008-09) I.T.O., Ward 3(3)(1), Anil Ghanshyambhai Kumawat, Room No. 418, Prop. of Kumawat Exports, 126, Vs 4thFloor,AyakarBhavan, Sardar Complex, Mini Bazar, Majura Gate, Varachha Road, Suart-395001. Surat-395003. PAN : ARNPK 7859 D Appellant / Revenue Respondent / assessee ITA No. 1383 & 1384/Ahd/2017 (AY 2007-08 & 2008-09) Anil G. Kumawat, I.T.O., Prop. of Kumawat Exports, Ward 3(3)(1), Vs 126, Sarda…

The Income Tax Officer, Ward-3(3)(5), Surat vs. Shri Virendra Kumar Lodha, Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1498/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) ITA No. 1519 & 1520/Ahd /2017 (AY 2007-08 & 2008-09) I.T.O., Ward 3(3)(1), Anil Ghanshyambhai Kumawat, Room No. 418, Prop. of Kumawat Exports, 126, Vs 4thFloor,AyakarBhavan, Sardar Complex, Mini Bazar, Majura Gate, Varachha Road, Suart-395001. Surat-395003. PAN : ARNPK 7859 D Appellant / Revenue Respondent / assessee ITA No. 1383 & 1384/Ahd/2017 (AY 2007-08 & 2008-09) Anil G. Kumawat, I.T.O., Prop. of Kumawat Exports, Ward 3(3)(1), Vs 126, Sarda…