“reopening of assessment”

Shrifal Impex Private Limited, Surat vs. Income Tax Officer, Ward - 2(1)(3), Surat

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

action of the Assessing Officer by adjudicating various aspects/arguments raised by the assessee, as follows: (i) The ld. CIT(A) held the reopening of assessment, in assessee`s case is valid. The findings of ld CIT(A) are as follows: “DECISION-I: 7.2.13 However, at this juncture, it is important ... course, in the judicial pronouncements discussed hereinabove, the Courts have time and again emphasized that the Income-tax Officer when proposes to reopen the assessment under Section 147(a) and requests the Commissioner to accord necessary sanction for reopening the assessment, the Commissioner so as to obviate any impression that

Shrifal Impex Pvt. Ltd., Surat vs. Income Tax Officer, Ward - 2(1)(3), Surat

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

action of the Assessing Officer by adjudicating various aspects/arguments raised by the assessee, as follows: (i) The ld. CIT(A) held the reopening of assessment, in assessee`s case is valid. The findings of ld CIT(A) are as follows: “DECISION-I: 7.2.13 However, at this juncture, it is important ... course, in the judicial pronouncements discussed hereinabove, the Courts have time and again emphasized that the Income-tax Officer when proposes to reopen the assessment under Section 147(a) and requests the Commissioner to accord necessary sanction for reopening the assessment, the Commissioner so as to obviate any impression that

Shrifal Impex Pvt. Ltd., Surat vs. Income Tax Officer, Ward - 2(1)(3), Surat

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

action of the Assessing Officer by adjudicating various aspects/arguments raised by the assessee, as follows: (i) The ld. CIT(A) held the reopening of assessment, in assessee`s case is valid. The findings of ld CIT(A) are as follows: “DECISION-I: 7.2.13 However, at this juncture, it is important ... course, in the judicial pronouncements discussed hereinabove, the Courts have time and again emphasized that the Income-tax Officer when proposes to reopen the assessment under Section 147(a) and requests the Commissioner to accord necessary sanction for reopening the assessment, the Commissioner so as to obviate any impression that

Assistant Commissioner of Income Tax Chandrapur Circle, Chandrapur vs. M/S Chadda Transport, Chandrapur

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.363/Nag/2019 िनधा"रण वष" / Assessment Year : 2009-10 The Assistant M/S.Chadda Transport, Commissioner Of V Kosara Road, Padoli, Income Tax, S Chandrapur, Chandrapur Circle, Maharashtra – 442401. Chandrapur. Pan: Aaafc8556F Appellant / Revenue Respondent / Assessee Cross Objection No.01/Nag/2020 (Arising Out Of Ita No.363/Nag/2019) िनधा"रण वष" / Assessment Year : 2009-10 M/S.Chadda Transport, The Assistant Kosara Road, Padoli, V Commissioner Of Income Chandrapur, S Tax, Maharashtra – 442401. Chandrapur Circle, Chandrapur. Pan: Aaafc8556F Appellant / Assessee Respondent / Revenue Assessee By Shri Mukesh Agrawal – Ar Revenue By Shri Abhay Y. Mrathe – Sr.Dr Date Of Hearing 30/11/2023 Date Of Pronouncement 27/12/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am:

under : ITA No.363/NAG/2019 & C.O.No.01/NAG/2020 M/s.Chadda Transport (Cross Appeal) “1. That on the facts and in the circumstances of the case the reopening of assessment u/s 147 of I T Act and consequent order passed u/s 143(3) r.w.s ... consequential assessment order is bad in law. The ld.AR invited our attention to section 148 and emphasise that beyond four years, reopening of assessment is bad in law, if AO failed to prove that assessee has suppressed information. In this case, reopening is beyond four years on the same issue

Om Sai Stone Limited, Surat vs. Income Tax Officer, Ward - 2(1)(4), Surat

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

assessee clearly mentioned that the reasons recorded are not true and is recorded without verifying the return of assessee. The reason for reopening of assessment itself shows that the case of the assessee opened on the basis of information received from Asst. Director of Income Tax (Inv.), Unit-I, Surat ... bank in its books of account and shown in return of income and hence there is an apparent mistake in reasons recorded for reopening of assessment. 14. We further find that the assessee again vide their reply filed on 21/11/2018 furnished books of account, copy of audit report and bank

Om Sai Stone Limited, Surat vs. Income Tax Officer, Ward- 2(1)(4), Surat

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

assessee clearly mentioned that the reasons recorded are not true and is recorded without verifying the return of assessee. The reason for reopening of assessment itself shows that the case of the assessee opened on the basis of information received from Asst. Director of Income Tax (Inv.), Unit-I, Surat ... bank in its books of account and shown in return of income and hence there is an apparent mistake in reasons recorded for reopening of assessment. 14. We further find that the assessee again vide their reply filed on 21/11/2018 furnished books of account, copy of audit report and bank

Vasimkhan Hamidkhan Pathan, Dang vs. Income Tax Officer, Ward-5, Navsari

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.704/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Vasimkhan Hamidkhan Pathan Income Tax Officer Ward-5, Navsari, Income Ta Office, Charpool, O Main Bazar, At & Po Waghai Vs. Awabaug, Navsari-396445 Tal, Dang-394730 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bptpp 6081 B (अपीलाथ" /Appellant) (""थ"/Respondent)

Suresh Chandra Mittal [2001] 251 ITR 963 (SC) the assessee filed revised returns showing higher income after search and notice for reopening of assessment, to purchase peace and avoid litigation and Department ITA No.704/SRT/2023 A.Y. 2013-14 Vasimkhan H Pathan simply rested its conclusion on the act of voluntary surrender

Bharatkumar Nathubhai Patel, Valsad vs. Income Tax Officer, Ward - 1, Valsad

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh(Physical Hearing) Bharatkumar Nathubhai Patel, I.T.O., 704, Rushikesh Appartment, Tithal Ward-1, Vs. Road, Valsad (Gujarat)-396001. Valsad. Pan No. Asopp 2041 C Appellant/ Assessee Respondent/ Revenue

raised following grounds of appeal: “(1) Ld. CIT(A), NFAC, Delhi has erred in law and on facts to uphold A.O’s reopening of assessment and issue of notice u/s 148 of the Act only because of the incorrect fact that the appellant has deposited