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

Shri Akhil Vinayakumar Lodha, Surat vs. Income Tax Officer, Ward-3(1)(2), Surat

In the result, the grounds of appeal raised by assessee is partly allowed

ITA 250/SRT/2017[2008-09]Status: DisposedITAT Surat25 Mar 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Akhil Lodha Ito-3(1)(2) 11, Shakti Chambers, Surat Vs. Raghunathpura, Main Road, Surat-395003 Pan : Adapl9057H Appellant Respondednt

Section 132Section 132(4)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 (Hearing in Virtual Court) Akhil Lodha ITO-3(1)(2) 11, Shakti Chambers, Surat Vs. Raghunathpura, Main Road, Surat-395003 PAN : ADAPL9057H APPELLANT RESPONDEDNT Appellant by Shri Suchek Anchalia, CA Respondent by MS. Anupama Singla, (Sr.DR) Date of hearing 10/03/2022 Date of pronouncement 28/03/2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (…

Surya Impex, Surat vs. The Income Tax Officer, Ward-2(3)(8), Surat

In the result, the grounds of appeal raised by assessee is partly allowed

ITA 1378/AHD/2017[2009-10]Status: DisposedITAT Surat25 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132(4)Section 143(3)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 ITA Nos. 1165 & 1378/AHD/2017 (AY: 2009-10) (Hearing in Virtual Court) Income-tax Officer, M/s Surya Impex Ward 2(3)(8), Surat, 104, Jaishree, Harikrishna Vs. Room No. 407, 4th Floor, Anavil Complex, Business Centre, Hazira Road, Dalgia Sheri, Adajan, Surat-395001 Mahidharpura, Surat-395003 M/s Surya Impex Income-tax Officer, 104, Jaishree, Harikrishna Ward 2(3)(8), Surat, Complex, Room No. 407, 4th Floor, Dalgia Sheri, Anavil Business Centre, Mahidharpura, Surat-395003 Haz…

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

In the result, the grounds of appeal raised by assessee is partly allowed

ITA 1165/AHD/2017[2009-10]Status: DisposedITAT Surat25 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132(4)Section 143(3)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 ITA Nos. 1165 & 1378/AHD/2017 (AY: 2009-10) (Hearing in Virtual Court) Income-tax Officer, M/s Surya Impex Ward 2(3)(8), Surat, 104, Jaishree, Harikrishna Vs. Room No. 407, 4th Floor, Anavil Complex, Business Centre, Hazira Road, Dalgia Sheri, Adajan, Surat-395001 Mahidharpura, Surat-395003 M/s Surya Impex Income-tax Officer, 104, Jaishree, Harikrishna Ward 2(3)(8), Surat, Complex, Room No. 407, 4th Floor, Dalgia Sheri, Anavil Business Centre, Mahidharpura, Surat-395003 Haz…

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

In the result the ground No

ITA 293/SRT/2018[2008-09]Status: DisposedITAT Surat10 Mar 2022AY 2008-09
For Appellant: Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(3)Section 147Section 148Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.293/SRT/2018 (िनधा"रणवष" / Assessment Years: (2008-09) (Virtual Court Hearing) Shri Vimalchand Jain, Vs. The ITO, Ward-3(3)(5), Prop. Gems Art, C/o. 901, Rajhans Aaykar Bhavan, Majura Gate, Tower, Mini Bazar, Varachha Road, Surat. Surat-395006. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACUPJ0819L (Appellant) (Respondent) Assessee by: Shri Himanshu Gandhi, CA Revenue by: Shri H. P. Meena, CIT(DR) सुनवाई क" तारीख/ Date of Hearing : 03/03/2022 घोषणा क" तारीख/Date of Pronouncement : 10/03/2022 आदेश /…

Shri Sanjay Kumar Choudhary HUF, Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1366/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1364 &1366/AHD/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/s. Nazar Impex, Vs. The ACIT, Central Circle-4, C/o. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCN3603R (Assessee) (Respondent) Shri Sanjay Kumar Choudhary Vs. The ACIT, Central Circle-4, (HUF) Surat. C/o 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Assessee) (Respon…

M/S. Nazar Impex Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1364/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1364 &1366/AHD/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/s. Nazar Impex, Vs. The ACIT, Central Circle-4, C/o. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCN3603R (Assessee) (Respondent) Shri Sanjay Kumar Choudhary Vs. The ACIT, Central Circle-4, (HUF) Surat. C/o 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Assessee) (Respon…

Aakash Impex, Surat vs. ITO-2(3)(7), Majura Gate, Surat

In the result the ground No

ITA 200/SRT/2021[2008-09]Status: DisposedITAT Surat22 Feb 2022AY 2008-09
For Appellant: Shri Suchek Anchaliya, CAFor Respondent: Shri Sita Ram Meena, Sr. DR
Section 131Section 133(6)Section 143Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.200/SRT/2021 ("नधा"रणवष" / Assessment Years: (2008-09) (Virtual Court Hearing) Aakash Impex, Vs. The ITO, Ward-2(2)(7), 204, Sapna Appartment, Jadda Khadi, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOFM5844J (Assessee) (Respondent) Assessee by : Shri Suchek Anchaliya, CA Revenue by : Shri Sita Ram Meena, Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 23/02/2022 घोषणाक"तार"ख/Date of Pronouncement : 23/02/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: C…

The Deputy Commissioner of Income Tax, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result the ground No

ITA 1525/AHD/2017[2013-14]Status: DisposedITAT Surat06 Jan 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

The Deputy Commissioner of Income Tax, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result the ground No

ITA 1524/AHD/2017[2008-09]Status: DisposedITAT Surat06 Jan 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

The Deputy Commissioner of Income Tax, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result the ground No

ITA 1523/AHD/2017[2007-08]Status: DisposedITAT Surat06 Jan 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

Shri Ravjibhai B. Dhameliya, Surat vs. The Deputy Commissioner of Income Tax, Circle-3(3), Surat

In the result the ground No

ITA 1241/AHD/2017[2013-14]Status: DisposedITAT Surat06 Jan 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

Shri Ravjibhai B. Dhameliya, Surat vs. The Deputy Commissioner of Income Tax, Circle-3(3), Surat

In the result the ground No

ITA 1240/AHD/2017[2008-09]Status: DisposedITAT Surat06 Jan 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

Shri Ravjibhai B. Dhameliya, Surat vs. The Deputy Commissioner of Income Tax, Circle-3(3), Surat

In the result the ground No

ITA 1239/AHD/2017[2007-08]Status: DisposedITAT Surat06 Jan 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos.1239 to 1241/Ahd/2017 & ITA Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner of Income Tax Prop. M/s. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [PAN: ACCPD5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner of Income Tax M/s. Amrut Exports, Vrajshila, Nr…

Bhakti Enterprises, Mumbai vs. ACIT 30(1)(1), Mumbai

In the result, this appeal by the assessee stands partly allowed

ITA 7148/MUM/2019[2012-13]Status: DisposedITAT Mumbai16 Dec 2021AY 2012-13

Bench: Shri Shamim Yahya

Section 131Section 132(4)Section 143(2)Section 145(3)Section 147Section 148

…ion and acted upon and therefore the reopening of the assessment in this case cannot be faulted. Reliance is placed on the decision of the Hon'ble Gujarat High Court in the case of Peass Industrial Engineers (P) Ltd Vs Deputy Commissioner of Income Tax [2016] 72 Taxmann.com 302 (Gujarat) where in it was held : 4 "At the initial stage what is required is reason to believe, but not established fact of escapement of income. Therefore, at this stage only question whether there was relevant material to form a reasonable belief is to be seen. In the background of facts, there is a specific information received about '…

DCIT, Central Circle-2, Jaipur vs. Shri Prakash Chand Kothari, Jaipur

In the result, appeal of the assessee is allowed

ITA 1298/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

Shri Prakash Chand Kothari, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

Income Tax Officer 24 (1) (5), Mumbai vs. Dayanand T Khandagle, Mumbi

In the result, impugned order is upheld and appeal of the Revenue is dismissed

ITA 5887/MUM/2019[2009-10]Status: DisposedITAT Mumbai01 Sept 2021AY 2009-10
For Appellant: Sh. Sanjay J. SethiFor Respondent: None
Section 10(38)Section 143(3)Section 147

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी”, मुंबई "ी "वकास अव"थी, "याियक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 5887/मुं/2019 (िन.व.2009-10) ITO, 24(1)(5), Room No. 523, 5th Floor, Piramal Chambers, ...... अपीलाथ" /Appellant Lalbaug, Parel, Mumbai-400012. बनाम Vs. Dayanand T. Khandagle (HUF), B/2, Flat No.03, Chakravarthay Ashok Society, Tarun Bharat Society, Chakala, Andheri (East), Mumbai-400069 ..... "ितवाद"/Respondent PAN: AAFHD7209B अपीलाथ" "ारा/ Appellant by : Sh. Sanjay J. Sethi "ितवाद" "ारा/Respondent by : None सुनवाई क…

Gurdish Kaur Khular, Jalandhar vs. ACIT( International Taxation), Circle, Chandigarh

In the result, appeal of the assessee is allowed

ITA 121/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh22 Jul 2021AY 2011-12
For Appellant: Shri Ashray Sarna, CAFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 144Section 147Section 148Section 271Section 69

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT आयकर अपील सं./ ITA No.121/Chd/2020 "नधा"रण वष" / Assessment Year : 2011-12 Gurdish Kaur Khullar The Asstt. CIT बनाम 192A, Urban Estate, Phase-II (International Taxation), Jalandhar Circle, Chandigarh "थायी लेखा सं./PAN NO: IDPPK8909A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashray Sarna, CA राज"व क" ओर से/ Revenue by : Smt. Meenakshi Vohra, Addl. CIT सुनवाई क" तार"ख/Date of H…

Bhakati Enterprises, Mumbai vs. ACIT 30(1)(1), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 7149/MUM/2019[2013-14]Status: DisposedITAT Mumbai19 Jul 2021AY 2013-14

Bench: Us, We Proceed To Dispose Of These Appeals On Hearing The Ld. Dr & On Perusing The Materials Available On Record.

Section 143(1)Section 143(3)Section 148

…had escaped the assessment as the said information constituted tangible material. We find that the ld. CIT(A) had also placed reliance on the decision of the Hon’ble Gujarat High Court in the case of Peass Industrial Engineers Pvt. Ltd., vs. DCIT reported in 72 Taxmann.com 302 in support of its contentions, while upholding the validity of reopening. Hence, we do not find any infirmity in the order of the ld. CIT(A) upholding the M/s. Bhakti Enterprises validity of reopening of the assessment in the instant case. Accordingly, the ground No.1 raised by the assessee for both the years is hereby dismissed. 5. The…

Arshia Global Tradecom Pvt Ltd, Kolkata vs. ACIT, Circle-7(1), Kolkata

In the result, the appeal of the assessees (ITA No

ITA 2042/KOL/2019[2011-12]Status: DisposedITAT Kolkata18 Nov 2020AY 2011-12

Bench: Shri J.Sudhakar Reddy, Am & Smt. Madhumita Roy, Jm ]

Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 68

…1 AY 2011-12 Arshia Global Tradecom P.Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA [ Before Shri J.Sudhakar Reddy, AM and Smt. Madhumita Roy, JM ] I.T.A. No. 2042/Kol/2019 Assessment Year:2011-12 M/s. Arshia Global Tradecom Vs. ACIT, Cir-7(1), Kolkata Pvt. Ltd. PAN: AAICA3457A Appellant Respondent Date of Hearing (Virtual) 05-11-2020 Date of Pronouncement 18 -11-2020 For the Appellant Shri Miraj D.Shah, FCA, Ld.AR For the Respondent Shri Supriyo Paul, Addl. CIT, Ld.Sr. DR ORDER Per Smt. Madhumita Roy, JM The instant appeal filed by the assessee is directed against the order dated 16-07-2019…