Principal Commissioner of Income-tax v. Surya Impex

148 Taxmann.com 154High Court2023#2905 most cited

What is Principal Commissioner of Income-tax v. Surya Impex authority for?

Where the Assessing Officer (AO) received information of bogus purchases involving accommodation entries, but the AO made additions at a higher rate than the rate applied to the parties providing such entries, the Tribunal was justified in limiting the addition to the assessee at a rate consistent with the additions made to the suppliers.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Principal Commissioner of Income-tax v. Surya Impex · 148 Taxmann.com 154 · bogus purchases · accommodation entries · addition rate · profit element · section 143(3) · section 145(3) · section 69C · Assessing Officer · Investigation Wing

Sections most often in play

Section 147Section 143(3)Section 148Section 250Section 271(1)(c)Section 133(6)Section 69CSection 132

Issues it is cited on

section 131(1)(d)section 14a(1)section 145(2)principal commissioner of income-taxpreponderance of probabilityrejection of books of accountaccommodation entrysection 145(3)penalty u/s 271(1)(c)unexplained expenditureappeal before cit(a)section 133(6)

Judgments citing Principal Commissioner of Income-tax v. Surya Impex

H K ISPAT PVT. LTD.,PANCHMAHAL vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1392/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

…168 taxmann.com 528. Deepak Agarwal Tax Appeal IT(SS)A No. 73/Ahd/2025 and others Group Appeals - HK Ispat Pvt Ltd Asst.Year : 2015-16 to 2021-2022 - 45– No 67 of 2024 dated 23/01/2024 etc. In PR. Commissioner of Income Tax 1, Surat v. M/s Surya Impex (2023) 451 ITR 395 (Guj), the Court upheld the ITAT's decision to restrict the addition to 6%. The Court found that a 6% disallowance rate for bogus purchases is "fair and reasonable" in cases involving accommodation entries where the actual movement of goods is in doubt but the business turnover is admitted. The Ld. CIT(A) has correctly identified that the 6% rat…

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1278/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

…168 taxmann.com 528. Deepak Agarwal Tax Appeal IT(SS)A No. 73/Ahd/2025 and others Group Appeals - HK Ispat Pvt Ltd Asst.Year : 2015-16 to 2021-2022 - 45– No 67 of 2024 dated 23/01/2024 etc. In PR. Commissioner of Income Tax 1, Surat v. M/s Surya Impex (2023) 451 ITR 395 (Guj), the Court upheld the ITAT's decision to restrict the addition to 6%. The Court found that a 6% disallowance rate for bogus purchases is "fair and reasonable" in cases involving accommodation entries where the actual movement of goods is in doubt but the business turnover is admitted. The Ld. CIT(A) has correctly identified that the 6% rat…

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1277/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

…168 taxmann.com 528. Deepak Agarwal Tax Appeal IT(SS)A No. 73/Ahd/2025 and others Group Appeals - HK Ispat Pvt Ltd Asst.Year : 2015-16 to 2021-2022 - 45– No 67 of 2024 dated 23/01/2024 etc. In PR. Commissioner of Income Tax 1, Surat v. M/s Surya Impex (2023) 451 ITR 395 (Guj), the Court upheld the ITAT's decision to restrict the addition to 6%. The Court found that a 6% disallowance rate for bogus purchases is "fair and reasonable" in cases involving accommodation entries where the actual movement of goods is in doubt but the business turnover is admitted. The Ld. CIT(A) has correctly identified that the 6% rat…

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

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

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

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

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

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

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

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

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

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

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

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

AGRAWAL RAMESH MURLIDHAR HUF,MUMBAI vs. INCOME TAX OFFICER - 19(3)(1), MUMBAI

In the result, grounds of appeal of assessee raised by the assessee are partly

ITA 2370/MUM/2025[2011-12]Status: DisposedITAT Mumbai05 Aug 2025AY 2011-12

Bench: Shri Pawan Singh(Physical Hearing) Agrawal Ramesh Murlidhar (Huf) Ito – 19(3)(1), Mumbai 328, Panchratna, 3Rd Floor, Vs Piramal Chambers, Lalbaug, Opera House, Mumbai – 400004. Mumbai - 400012. [Pan: Aaaha0529A] Appellant / Assessee Respondent / Revenue

Section 144Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Agrawal Ramesh Murlidhar (HUF) ITO – 19(3)(1), Mumbai 328, Panchratna, 3rd Floor, Vs Piramal Chambers, Lalbaug, Opera House, Mumbai – 400004. Mumbai - 400012. [PAN: AAAHA0529A] Appellant / Assessee Respondent / Revenue Assessee by Shri Jigar Mehta, CA Revenue by Shri Surendra Mohan, Sr. DR Date of Institution 03.04.2025 Date of hearing 17.07.2025 Date of pronouncement 05.08.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed…

NARESHBHAI ARJANBHAI LATHIYA,SURAT vs. ITO, WARD 3(3)(3), SURAT

In the result, the appeal of the assessee is partly allowed

ITA 1342/SRT/2024[2011-12]Status: DisposedITAT Surat22 Jul 2025AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1342/Srt/2024 Assessment Year: (2011-12) (Hybrid Hearing) Nareshbhai Arjanbhai Lathiya, Vs. Ito, Plot No.97, Laxmi Society, Gajera Circle – 3(3)(3), School Road,Behind Gajera School, Surat Katargam, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adlpp8388A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Ms Jayashree Thakur, Sr. Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 22/07/2025

Section 147Section 148Section 234ASection 250Section 271(1)(c)Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1342/SRT/2024 Assessment Year: (2011-12) (Hybrid Hearing) Nareshbhai Arjanbhai Lathiya, Vs. ITO, Plot No.97, Laxmi Society, Gajera Circle – 3(3)(3), School Road,Behind Gajera School, Surat Katargam, Surat - 395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ADLPP8388A (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Ms Jayashree Thakur, Sr. DR Date of Hearing 09/06/2025 Date of Pronouncement 22/07/2025 आदेश / O R D E R…

RAMESH POONAMCHAND BANSAL,RADHA KRISHNA TEXTILE MARKET vs. INCOME TAX OFFICER, WARD-2(2)(4), SURAT, AAYAKAR BHAVAN

In the result, assessee’s appeal is partly allowed

ITA 372/SRT/2024[2013-14]Status: DisposedITAT Surat21 Jul 2025AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.372/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Ramesh Poonamchand Bansal Income Tax Officer बनाम/ Radha Krishna Textile Ward-2(2)(4), Surat, Aaykar Vs. Market, Ring Road, Surat-395 Bhavan, Surat-395 001 002 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aavpb 6088 J (अपीलाथ"/Appellant) (प्र"थ" /Respondent)

Section 133(6)Section 143(3)Section 24Section 250Section 68Section 69

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.372/SRT/2024 Assessment Year: (2013-14) (Hybrid hearing) Ramesh Poonamchand Bansal Income Tax Officer बनाम/ Radha Krishna Textile Ward-2(2)(4), Surat, Aaykar Vs. Market, Ring Road, Surat-395 Bhavan, Surat-395 001 002 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAVPB 6088 J (अपीलाथ"/Appellant) (प्र"थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Mehul Shah, CA राज" की ओर से /Respondent by Shri Ajay Uke, Sr-DR सुनवाई की तारीख/Date of Hearing…

RAMJIBHAI KESARAJI PATEL,VADODARA vs. THE ITO, WARD-1(2)(2), VADODARA

In the result, the appeal of the Assessee is partly allowed

ITA 827/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Jul 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Prashant Upadhyay, ARFor Respondent: Shri Kamal Deep Singh, Sr DR
Section 147Section 250Section 251Section 69C

…In support of these submissions, the Ld. AR relied upon the following judgments: - i. CIT vs. Simit P. Sheth [(2013) 356 ITR 451 (Guj.)] – Only profit embedded in purchases is taxable; upheld Tribunal’s 12.5% estimation. ii. Pr. CIT vs. Surya Impex [(2023) 451 ITR 395 (Guj.)] – When AO himself applied 3%-5% on similar parties, Tribunal rightly restricted addition to 6%. Ramjibhai Kesaraji Patel Vs. ITO Asst. Year : 2018-19 - 4– iii. Pr. CIT vs. Jigisha Satishkumar Mehta [(2023) 456 ITR 661 (Guj.)] – Without independent inquiry, only 5% disallowance upheld. iv. Vijay Trading Co. vs. ITO [(2016) 388 ITR 377 (Gu…

RUDRA GLOBAL INFRA PRODUCTS LTD.,BHAVNAGAR vs. THE ACIT, CIRCLE-1, BHAVNAGAR

In the result, the appeal of the assessee is partly allowed

ITA 2069/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad17 Jul 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Shri Alpesh Parmar, CIT DR
Section 115BSection 133(6)Section 147Section 148Section 234ASection 270ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.2069/Ahd/2024 (Assessment Year: 2018-19) Rudra Global Infra Products Ltd., Vs. Assistant Commissioner of Plot No. D/60, Rudra House, 2nd Income Tax, Floor, Nr. Ram Mantra Mandir, Circle-1, Kaliabid, Bhavnagar-364002 Bhavnagar [PAN No.AAGCM9245A] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. Respondent by: Shri Alpesh Parmar, CIT DR 26.06.2025 Date of Hearing Date of Pronouncement 17.07.2025 O R D E R…

ACIT, CIRCLE-1, BHAVNAGAR, BHAVNAGAR vs. LEELA GREENSHIP RECYCLING PRIVATE LIMITED, BHAVNAGAR

In the result, both the appeals are treated as partly allowed for statistical purposes in terms of above directions

ITA 2135/AHD/2024[2018-19]Status: HeardITAT Ahmedabad26 Jun 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 2111/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Leela Greenship Recycling Pvt. Ltd., The Deputy Office No.303, 3Rd Floor, बनाम/ Commissioner V/S. B Wing, Leela Efcee, Of Income Tax, Near Aksharwadi Temple, Circle-1, Waghawadi Road, Bhavnagar. Bhavnagar-364002. "थायी लेखा सं./Pan: Aagcg8956L

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B Parmar, ARFor Respondent: Shri Hargovind Singh, SR-DR
Section 144BSection 147Section 148Section 250Section 271ASection 69C

…re available and sales are not doubted, entire purchases cannot be disallowed and only profit element can be estimated. The AR placed strong reliance on following decisions of jurisdictional High Court in support of his contentions: PCIT v. Surya Impex (2023) 451 ITR 395 (Guj) i. PCIT v. Pankaj K. Choudhary (2022) Tax Appeal 617 (Guj) ii. PCIT v. Jigisha Satish Mehta (2023) 155 taxmann.com 279 (Guj) iii. PCIT v. Keshri Exports (2024) 168 taxmann.com 528 (Guj) iv. PCIT v. Rakesh Kailashchand Jain (2023) 156 taxmann.com 82 (Guj) v. PCIT v. Mohit Pukhraj Kawdiya (2024) 167 taxmann.com 473 (Guj) vi. Mayank Diamonds P…

LEELA GREENSHIP RECYCLING PVT. LTD.,BHAVNAGAR vs. THE DY. CIT, CIRCLE-1, BHAVNAGAR

In the result, both the appeals are treated as partly allowed for\nstatistical purposes in terms of above directions

ITA 2111/AHD/2024[2018-19]Status: HeardITAT Ahmedabad26 Jun 2025AY 2018-19
Section 144BSection 147Section 148Section 250Section 69C

…lable and sales\nare not doubted, entire purchases cannot be disallowed and only profit\nelement can be estimated. The AR placed strong reliance on following\ndecisions of jurisdictional High Court in support of his contentions:\ni. PCIT v. Surya Impex (2023) 451 ITR 395 (Guj)\nii.\nPCIT v. Pankaj K. Choudhary (2022) Tax Appeal 617 (Guj)\niii.\nPCIT v. Jigisha Satish Mehta (2023) 155 taxmann.com 279 (Guj)\niv.\nPCIT v. Keshri Exports (2024) 168 taxmann.com 528 (Guj)\nV.\nPCIT v. Rakesh Kailashchand Jain (2023) 156 taxmann.com 82 (Guj)\nvi.\nPCIT v. Mohit Pukhraj Kawdiya (2024) 167 taxmann.com 473 (Guj)\nvii.\nMay…

MADHAV COPPER LTD.,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 276/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Madhav Copper Ltd. Bhavnagar. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-…

MADHAV COPPER LTD.,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR

ITA 275/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2020-21

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Revenue byFor Respondent: (Responent)
Section 143(1)Section 143(1)(a)Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ 'B' अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Bhavnagar. Madhav Copper Ltd. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year: 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Vs. Bhavnagar. Madhav Copper Ltd. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN: AAICM 2859 A (Appli…

INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR vs. MADHAV COPPER LIMITED, BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 256/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Madhav Copper Ltd. Bhavnagar. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-…

INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR, BHAVNAGAR vs. MADHAV COPPER LIMITED, BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 254/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2018-19

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Madhav Copper Ltd. Bhavnagar. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-…

NARESHBHAI ARJANBHAI LATHIYA,SURAT vs. ACIT, CIRCLE-3(3), SURAT

In the result, the appeal of the assessee is partly allowed

ITA 909/SRT/2024[2012-13]Status: DisposedITAT Surat09 Jun 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.909/Srt/2024 Assessment Year: (2012-13) (Hybrid Hearing) Nareshbhai Arjanbhai Lathiya, Vs. Acit, 317, Regal Diamond Centre, Tata Circle – 3(3), Road No. 1 &2 Opera House, Surat Mumbai - 400004 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adlpp8388A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 09/06/2025

Section 132Section 133(6)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.909/SRT/2024 Assessment Year: (2012-13) (Hybrid Hearing) Nareshbhai Arjanbhai Lathiya, Vs. ACIT, 317, Regal Diamond Centre, Tata Circle – 3(3), Road No. 1 &2 Opera House, Surat Mumbai - 400004 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ADLPP8388A (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 23/04/2025 Date of Pronouncement 09/06/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM:…

INCOME TAX OFFICER, WARD-2(3)(6), SURAT, ADAJAN vs. DIAM INTERNATIONAL, MAHIDHARPURA

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 626/SRT/2023[2008-2009]Status: DisposedITAT Surat28 Mar 2025AY 2008-2009

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 148Section 250Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.610 & 626/SRT/2023 Assessment Year: (2008-09) (Hybrid hearing) M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-39…

INCOME TAX OFFICER, WARD-2(3)(6), SURAT, ADAJAN vs. DIAM INTERNATIONAL, MAHIDHARPURA

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 614/SRT/2023[2009-2010]Status: DisposedITAT Surat28 Mar 2025AY 2009-2010

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 148Section 250Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.610 & 626/SRT/2023 Assessment Year: (2008-09) (Hybrid hearing) M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-39…

M/S DIAM INTERNATIONAL,SURAT vs. INCOME TAX OFFICER, WARD -2(3)(7), SURAT

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 611/SRT/2023[2009-10]Status: DisposedITAT Surat28 Mar 2025AY 2009-10

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 148Section 250Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.610 & 626/SRT/2023 Assessment Year: (2008-09) (Hybrid hearing) M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-39…

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Principal Commissioner of Income-tax v. Surya Impex (148 Taxmann.com 154) — Cited in 41 Judgments | BharatTax