INTERNATIONAL CREATIONS PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD-1, SURAT

In the result, the appeal of the assessee is allowed

Bench: SHRI DINESH MOHAN SINHA (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

4. The aforesaid reply of the assessee was not found acceptable by the AO, who observed that the director of assessee company had substantive interest in M/s. Gulmohar Knitting with more than 10% of shareholding. From the ITA No.742/Srt/2024 A.Y 15-16 International Creations Pvt. Ltd. unsecured loan account confirmation submitted during assessment proceedings, it was established that loan/advance

NARESHKUMAR B. AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT

TDS for Rs.\n1,15,000/- in page 73 of A-23.\nxiii) The Respondent strongly relies on decision of PCIT V. Shri Kuberji Developers\n(IT (SS) A. No. 7 / SRT / 2024) (Paper book page No. 41 to 50) and DCIT V.\nHiteshkumar Laljibhai Patel (IT (SS) A. No. 114 / SRT / 2023) wherein addition\nwas made on the base

DCIT, CIRCLE-1(1) (1),, SURAT vs. ANUSHREE SAREES PVT. LTD.,, SURAT

In the result, appeal filed by the Revenue ( In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1680 To 1682/Ahd/2017 आयकरअपीलसं./Ita No.61/Srt/2019 ("नधा"रणवष" / Assessment Years: (2011-12 To 2013-14) (Virtual Court Hearing) The Dcit, Circle-1(1)(1), Vs. M/S. Anushree Sarees Pvt. Ltd., Surat. D-5409, Raghukul Textile Market, Ring Road, Surat-395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagca5772J (Appellant)/(Revenue) (Respondent)/(Assessee)

TDS is made in case of job work. These details have been produced before the ld AO and there is no impeachment of the same. (ii) the sales of the appellant - company and inventory figures have not been doubted by the Id assessing officer. Without these purchases and without the value addition made by job work, the sales reported

DCIT, CIRCLE-1(1) (1),, SURAT vs. ANUSHREE SAREES PVT. LTD.,, SURAT

In the result, appeal filed by the Revenue ( In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1680 To 1682/Ahd/2017 आयकरअपीलसं./Ita No.61/Srt/2019 ("नधा"रणवष" / Assessment Years: (2011-12 To 2013-14) (Virtual Court Hearing) The Dcit, Circle-1(1)(1), Vs. M/S. Anushree Sarees Pvt. Ltd., Surat. D-5409, Raghukul Textile Market, Ring Road, Surat-395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagca5772J (Appellant)/(Revenue) (Respondent)/(Assessee)

TDS is made in case of job work. These details have been produced before the ld AO and there is no impeachment of the same. (ii) the sales of the appellant - company and inventory figures have not been doubted by the Id assessing officer. Without these purchases and without the value addition made by job work, the sales reported

DY. C.I.T.CIR., 1(1)(1), SURAT vs. M/S ANUSHREE SAREES PVT.LTD.,, SURAT

In the result, appeal filed by the Revenue ( In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1680 To 1682/Ahd/2017 आयकरअपीलसं./Ita No.61/Srt/2019 ("नधा"रणवष" / Assessment Years: (2011-12 To 2013-14) (Virtual Court Hearing) The Dcit, Circle-1(1)(1), Vs. M/S. Anushree Sarees Pvt. Ltd., Surat. D-5409, Raghukul Textile Market, Ring Road, Surat-395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagca5772J (Appellant)/(Revenue) (Respondent)/(Assessee)

TDS is made in case of job work. These details have been produced before the ld AO and there is no impeachment of the same. (ii) the sales of the appellant - company and inventory figures have not been doubted by the Id assessing officer. Without these purchases and without the value addition made by job work, the sales reported