Which sections of the Income Tax Act does Snita Transport Pvt. Ltd. v. Assistant Commissioner of Income Tax come up under?

It is most often cited in judgments turning on Section 133A, Section 139(5), Section 143(2), Section 143(3), Section 250, Section 271(1)(c).

Snita Transport Pvt. Ltd. v. Assistant Commissioner of Income Tax

Q: How many judgments cite Snita Transport Pvt. Ltd. v. Assistant Commissioner of Income Tax?

45 judgments on BharatTax cite Snita Transport Pvt. Ltd. v. Assistant Commissioner of Income Tax (42 Taxmann.com 54), spanning 2017 to 2025.

42 Taxmann.com 54High Court2014#2573 most cited

What is Snita Transport Pvt. Ltd. v. Assistant Commissioner of Income Tax authority for?

Penalty under Section 271(1)(c) for concealment of income or furnishing inaccurate particulars is justified where an assessee discloses additional income after a departmental survey operation has detected irregularities, such as bogus expenditure, compelling the disclosure.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

Snita Transport Pvt. Ltd. v. ACIT · Section 271(1)(c) penalty · concealment of income · furnishing inaccurate particulars · disclosure after survey · revised return after detection · Section 133A survey · justification of penalty

Sections most often in play

Section 133A Section 139(5)Section 143(2)Section 143(3)Section 250 Section 271(1)(c)

Issues it is cited on

section 271aaa section 153(a)section 139(4)furnishing inaccurate particulars of income penalty under section 271(1)(c)concealment of income furnishing inaccurate particulars section 271aa penalty u/s 271(1)(c)section 271a section 274 section 271(1)

Judgments citing Snita Transport Pvt. Ltd. v. Assistant Commissioner of Income Tax

Khodiyar Organisers, Surat vs. ACIT, Circle-2(3), Surat

In the result, the appeal of the assessee is allowed

ITA 36/SRT/2024[2015-16]Status: DisposedITAT Surat13 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.36/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) M/S Khodiyar Organisers, Vs. Acit, Central Plaza, Near Om Terrace, Circle – 2(3), New City Light Road, Surat – Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakfk1498A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 21/07/2025 Date Of Pronouncement 13/08/2025

Section 133ASection 139(5)Section 143(2)Section 250Section 271(1)(c)

…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.36/SRT/2024 Assessment Year: (2015-16) (Hybrid hearing) M/s Khodiyar Organisers, Vs. ACIT, Central Plaza, Near Om Terrace, Circle – 2(3), New City Light Road, Surat – Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAKFK1498A (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 21/07/2025 Date of Pronouncement 13/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This ap…

Dharmenbhai Mahendrabhai Sutaria, HUF, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 253/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR

Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…

Dharmenbhai Mahendrabhai Sutaria, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 252/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR

Section 132Section 153ASection 271(1)Section 271(1)(c)

Dharmenbhai Mahendrabhai Sutaria, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 251/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR

Section 132Section 153ASection 271(1)Section 271(1)(c)

Shri Amit Ashok Khurana, Vadodara vs. The Dy.CIT, Central Circle-1, Vadodara

In the result, the appeal of the assessee is allowed

ITA 751/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2014-15

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Ms. Urvashi Sodhan , A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R

Section 139(1)Section 143(2)Section 143(3)Section 271(1)(c)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Suchitra Kamble, Judicial Member Assessment Year 2014-15 Shri Amit Ashok The Dy. CIT, Khurana, 1, Vikram Central Circle-1 Society, Gotri Road, Vs Baroda, Vadodara (Respondent) PAN: ADDPK6791N (Appellant) Assessee by: Ms. Urvashi Sodhan , A.R. Revenue by: Ms. Saumya Pandey Jain, Sr. D.R. Date of hearing : 19-12-2023 Date of pronouncement : 05-01-2024 आदेश/ORDER This is an appeal filed against the order dated 14-09- 2023 passed by CIT(A)-12, Ahmedabad for assessment year 2014-15. 2. The grounds of appeal are as under:- “1. Ld. CIT (A)…

Neel Controls, Mumbai vs. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Mumbai

In the result, appeal filed by the Assessee stands allowed

ITA 1332/MUM/2023[2011-2012]Status: DisposedITAT Mumbai18 Jul 2023AY 2011-2012

Bench: Shri Prashant Maharishi, Am & Shri N. K. Choudhry, Jm

For Appellant: Sh. Parag Modi, Ld. CAFor Respondent: Sh. Ashok Kumar Ambastha, Ld

Section 133(6)Section 250Section 271Section 271(1)Section 271(1)(c)Section 274Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 1332/Mum/2023 Assessment Year: 2011-12) Neel Controls Commissioner of Income-tax 407, Saphire Arcade, 42, (Appeals), National Faceless Mahatma Gandhi Road, Vs. Appeal Centre, Rajawadi, Ghatkopar (E), Delhi. Mumbai-400077 PAN No. AAAFN0627J Appellant) Respondent) : Appellant by : Sh. Parag Modi, Ld. CA Respondent by : Sh. Ashok Kumar Ambastha, Ld. Sr. DR Date of Hearing : 11.07.2023 Date of Pronouncement : 18.07.2023 O R D E R Per N. K. Choudhry, JM: The Assessee/Appellant herein has pre…

Smt. Bijal Darshitbhai Pujara, Rajkot vs. The Dy. Commr. of Income Tax, Circle-1 (1), Rajkot

In the result, the appeal of the assessee is allowed

ITA 292/RJT/2018[2014-15]Status: HeardITAT Rajkot16 May 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Samir Bhuptani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 139Section 139(4)Section 142(1)Section 143(2)Section 271Section 271(1)(c)

…facts and circumstances of the case, the case laws cited by the assessee are distinguishable and are therefore not applicable to this case. In my considered opinion the decision of Hon. Gujarat High Court in the case of Snita transport (P) Ltd. vs ACIT (2014) 42 Taxmann.com 54 (Gujarat) is applicable in this case wherein the penalty u/s 271(l}(c) had been held justified on the disclosure by assessee after detection by department. In view of the above discussed facts and 'circumstances of the case and the binding decision of Hon. Gujarat High Court the impugned penalty is confirmed. The grounds of appeal is rejec…

Smt. Zarnaben Vibhashbhai Sheth, Rajkot-Gujarat vs. The Income Tax Officer, Ward-5(1), Rajkot-Gujarat

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

ITA 55/RJT/2020[2004-05]Status: DisposedITAT Rajkot04 Jan 2023AY 2004-05

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

For Appellant: Written SubmissionFor Respondent: Shri B. D. Gupta, Sr. DR

Section 143(3)Section 271(1)(c)Section 274Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 55/Rjt/2020 "नधा"रणवष"/Asstt. Year:2004-05 Zarnaben Vibhashbhai Sheth, Vs. ITO C/O D.R. Adhia, “OM Shri Padmalaya” Ward-5(1), Nr. Trikamrayji Haweli, 16-Jagnath Rajkot Plot, Dr. Yagnik Road, Opp. Imperial Hotel, Rajkot-360001 PAN: AKOPS0289D (Applicant) (Respondent) Assessee by : Written Submission Revenue by : Shri B. D. Gupta, Sr. DR सुनवाईक"तार"ख/Date of Hearing : 21/12/2022 घोषणाक"तार"ख/Date of Pronoun…

The ACIT, Central Circle-2(1), Ahmedabad vs. M/S. Dineshchandra R Agrawal Infracon Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 85/AHD/2021[2013-14]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 85/Ahd/2021 िनधा"रणवष"/Asstt. Year: 2013-14

For Appellant: Shri S. L. Poddar, A.RFor Respondent: Shri Alok Kumar, CIT.D.R

Section 132Section 132(4)Section 139(1)Section 153Section 153ASection 271(1)(c)

…आयकरअपीलीयअिधकरण, अहमदाबाद"यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 85/AHD/2021 िनधा"रणवष"/Asstt. Year: 2013-14 Assistant Commissioner of M/s. Dineshchandra R. Agrawal Income-tax Vs. Infracon Pvt. Ltd. Central Circle-2(1), 401-403, Grant Mall, Opp. SBI Ahmedabad Zonal Office, S. M. Road, Ambawadi, Ahmedabad PAN: AABCD9523D (Applicant) (Respondent) Revenue by : Shri Alok Kumar, CIT.D.R. Assessee by : Shri S. L. Poddar, A.R. सुनवाईक"तारीख/Date of Hearing : 08/09/2022 घोषणाक"तारीख…

Sez Indore Ltd, Indore vs. The ACIT 3(1), Indore

ITA 273/IND/2021[2010-11]Status: DisposedITAT Indore21 Jun 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri P.K. Singi, Addl. CIT-DR

Section 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos.272&273/Ind/2021 (Assessment Years: 2009-10 & 2010-11) SEZ Indore Limited Vs. ACIT-3(1), (now amalgamated with M.P. Aaykar Bhawan Annexe, Industrial Development Opposite White Church, Corporation Limited) Indore(M.P.)-452001 1st Floor, Atulya IT Park, Near Crystal IT Park, Khandwa Road, Indore, Madhya Pradesh-452010 PAN No.AAJCS7745J (Appellant) .. (Respondent) None Appellant by : Respondent by : Shri P.K. Singi, Addl. C…

Sez Indore Ltd, Indore vs. The ACIT 3(1), Indore

ITA 272/IND/2021[2009-10]Status: DisposedITAT Indore21 Jun 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri P.K. Singi, Addl. CIT-DR

Section 271(1)(c)Section 40

Texmat Agencies Pvt. Ltd, Ahmedabad vs. ITO, Ward-4(1)(1), Ahmedabad

In the result, assessee’s application for condonation of delay is hereby dismissed

ITA 1798/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad17 Jun 2022AY 2011-12

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. D.R

Section 271Section 271(1)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2011-12 Texmat Agencies Pvt. Ltd. ITO, 47/48 Odhav Industrial Ward-4(1)(1), Estate, Odhav Road, Vs Pratyakashkar Ahmedabad-382415 Bhawan, Ambawadi, PAN: AABCT3251G Ahmedabad (Appellant) (Respondent) Assessee by: None Revenue by: Smt. Leena Lal, Sr. D.R. Date of hearing : 07-04-2022 Date of pronouncement : 17-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commi…

Sagar Sanand Infrabuild Pvt. Ltd., Ahmedabad vs. The ITO, Ward-4(1)(1)., Ahmedabad

In the result, the appeal preferred by the assessee is allowed

ITA 1715/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Mukesh Jain, Sr. DR

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1715/Ahd/2017 (Assessment Year: 2012-13) Sagar Sanand Infrabuild Pvt. Ltd. Vs. ITO 71, Brahmin Mitra Mandal Ward-4(1)(1), Society, Ellisbridge, Paldi, Ahmedabad Ahmedabad-380006 [PAN No.AALCS3683F] (Appellant) .. (Respondent) Assessee by : Shri Biren Shah, AR Revenue by : Shri Mukesh Jain, Sr. DR Date of Hearing 25.02.2022 Date of Pronouncement 28.02.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by…

Jayeshkumar Nandlal Vaidhya, Patan vs. ITO, Ward-1, Patan

In the result, appeal of the assessee is dismissed

ITA 242/AHD/2018[2007-08]Status: DisposedITAT Ahmedabad15 Jun 2021AY 2007-08

Bench: Shri Rajpal Yadav, Vice-"नधा"रण वष"/ Asstt.Year : 2007-08 Jayeshkumar Nadlal Vaidhya Ito, Ward-1 Patan. 80, Bhagwatinagar Society Vs. Bus Stand Road Patan 384 4265. Pan : Aaqpv 1078 H

For Appellant: Shri Pritesh Shah, CAFor Respondent: Shri S.S. Shukla, Sr.DR

Section 143(3)Section 263Section 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD (Conducted through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT "नधा"रण वष"/ Asstt.Year : 2007-08 Jayeshkumar Nadlal Vaidhya ITO, Ward-1 Patan. 80, Bhagwatinagar Society Vs. Bus stand Road Patan 384 4265. PAN : AAQPV 1078 H (Applicant) (Responent) Assessee by : Shri Pritesh Shah, CA Revenue by : Shri S.S. Shukla, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 27/05/2021 घोषणा क" तार"ख /Date of Pronouncement: 15/06/2021 आदेश/O R D E R Assessee is in appeal before the Tribunal against order of…

R.S. Tradelink Pvt.Ltd., Surat vs. The ACIT., Circle-4, Surat

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

ITA 2130/AHD/2014[2008-09]Status: DisposedITAT Surat04 Feb 2021AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2130/Ahd/2014 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/S. R.S. Tradelink Pvt. Ltd., Vs. The Assistant Commissioner Plot No.17, Magdalla Port Road, Of Income Tax, Circle-4, Surat. Magdalla, Surat-395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr6607A (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah - CAFor Respondent: Shri Ritesh Mishra - CIT (DR)

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.2130/AHD/2014 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/s. R.S. Tradelink Pvt. Ltd., Vs. The Assistant Commissioner Plot No.17, Magdalla Port Road, of Income Tax, Circle-4, Surat. Magdalla, Surat-395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCR6607A (Assessee) (Respondent) Assessee by : Shri Rasesh Shah - CA Respondent by : Shri Ritesh Mishra - CIT (DR) सुनवाईक"तार"ख/ Date of Hearing : 17/12/2020 घोषणाक"तार"ख/Date of Pronouncement : 04/02/2021 आदेश / O R D E R PE…

Shri Kasturchand Popatlal-HUF, Ahmedabad vs. ITO, Ward-3(3)(2), Ahmedabad

In the result, assessee’s appeal is allowed

ITA 2151/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jul 2020AY 2014-15

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Appellant: Shri Vartik Chokshi, ARFor Respondent: 01.06.2020

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL COURT] BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2151/Ahd/2018 (Assessment Year: 2014-15) Shri Kasturchand Popatlal- Vs. ITO HUF, 18, Ashwamegh Ward-3(3)(2) Bunglows, 132 Ft Ring Road, Room No. 502, 5th Floor, Pratyaksh Kar Shivrajani Cross Road, Satellite, Ahmedabad Bhavan, Ambawadi, Ahmedabad-380015 [PAN No. AABHK 3445C] (Appellant) .. (Respondent) Appellant by : Shri Vartik Chokshi, AR Shri Dilip Kumar, Sr. D.R. Respondent by : 01.06.2020 Date of Hearing Date of Pronoun…

M/S. Gupta Global Exim Pvt. Ltd., Gandhidham vs. The Assistant Commissioner of Income Tax, Gandhidham Circle, Gandhidham

The appeal of the assessee is allowed, and appeal of the Assessing

ITA 214/RJT/2015[2001-02]Status: DisposedITAT Rajkot01 Jun 2020AY 2001-02

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

Section 133ASection 143(3)Section 147Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 214/Rjt/2015, 254 & 255/Rjt/2014 ("नधा"रण वष"/Assessment Years: 2001-02, 1999-2000 & 2005-06) M/s. Gupta Global ACIT बनाम/ Exim Pvt. Ltd. Gandhidham Circle, Vs. Plot No. 244/1, N. H. Gandhidham 8A, Gandhidham, Kutch & Kalpesh S. Doshi & Co Chartered Accountants 411, Cosmo Complex, Mahila College Circle, Rajkot 360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG7805L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Chetan Agarwal, A.R. अपी…

Shri Chandresh Roshnalal Jain, Godhra vs. The Asstt. Commissioner of Income Tax, Panchmahal Circle, Godhra

In the result the appeal of the assessee is allowed

ITA 1272/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad06 Feb 2020AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1272/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2011-2012 Shri Chandresh Roshanlal Jain, A.C.I.T., B-1, Centre Point, Vs. Panchmahal Circle, Nr. S.T. Stand, Godhra. Godhra.

For Appellant: Ms Urvashi Shodhan, A.RFor Respondent: Shri Vidhyut Trivedi, Sr.D.R

Section 131Section 131(1)Section 142(1)Section 143(2)Section 143(3)Section 234Section 271(1)(c)Section 69

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1272/AHD/2017 "नधा"रण वष"/Asstt. Year: 2011-2012 Shri Chandresh Roshanlal Jain, A.C.I.T., B-1, Centre Point, Vs. Panchmahal Circle, Nr. S.T. Stand, Godhra. Godhra. PAN: ACGPJ4712J (Applicant) (Respondent) Assessee by : Ms Urvashi Shodhan, A.R Revenue by : Shri Vidhyut Trivedi, Sr.D.R सुनवाई क" तार"ख/Date of Hearing : 31/01/2020 घोषणा क" तार"ख /Date of Pronouncement: 06/02/2020 आदेश/O R D E R PER WASEEM AHME…

M/S. Jalaram Investment, Kheda vs. The ITO, Ward-3, Nadiad

In the result, the appeal of the assessee is allowed

ITA 2508/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad05 Feb 2020AY 2010-11

Bench: Shri Rajpal Yadavassessment Year : 2010-11 M/S Jalaram Investment, Vs. Income Tax Officer, Opp. Jain Temple, Gayatri Nagar, Ward-3, Wanakbori, Tal. Thasra, Nadiad Dist. Kheda [Pan : Aaefj 9906 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul Talera, Ar Revenue By : Shri Dilip Kumar, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 04/02/2020 घोषणा क" तार"ख /Date Of Pronouncement: 05/02/2020

For Appellant: Shri Mehul Talera, ARFor Respondent: Shri Dilip Kumar, Sr DR

Section 143(3)Section 148Section 244ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT Assessment Year : 2010-11 M/s Jalaram Investment, Vs. Income Tax Officer, Opp. Jain Temple, Gayatri Nagar, Ward-3, Wanakbori, Tal. Thasra, Nadiad Dist. Kheda [PAN : AAEFJ 9906 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Mehul Talera, AR Revenue by : Shri Dilip Kumar, Sr DR सुनवाई क" तार"ख/Date of Hearing : 04/02/2020 घोषणा क" तार"ख /Date of Pronouncement: 05/02/2020 आदेश/O R D E R The assessee is in appeal before the Tribunal against the order of learned CIT(A)-2, Vadodara dated 31.08.2017 pa…

M/S Ajay Salt & Chemicals, Una vs. I.T.O., Ward-1(3), Veraval

In the result, the appeal of the assessee is dismissed

ITA 296/RJT/2017[2006-07]Status: DisposedITAT Rajkot23 Jan 2020AY 2006-07

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No.296/Rjt/2017 "नधा"रण वष"/Asstt. Year: 2006-2007

For Appellant: Written Submission

Section 143(1)Section 271Section 271(1)(c)Section 274Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.296/RJT/2017 "नधा"रण वष"/Asstt. Year: 2006-2007 M/s. Ajay Salt & Chemicals, I.T.O, Vs. Opp. Marketing Yard, Ward-1(3), Bhavnagar Road, Veraval. Una. PAN: AALFA1644B (Applicant) (Respondent) Assessee by : Written Submission : Revenue by Shri Anil Kumar Das, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 05/12/2019 घोषणा क" तार"ख /Date of Pronouncement: 23/01/2020 आदेश/O R D E R PE…