RAJGREEN INFRALINK LLP,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(3), SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

144B of the Act on 22.04.2021. 4. Aggrieved by the addition made in the assessment order, the assessee filed appeal before Ld. CIT(A). Before Ld. CIT(A) the assessee filed detailed statement of fact as well as written submission. To substantiate the transaction of loan, the assessee furnished particulars of identity of lenders, creditworthiness and genuineness of such transaction

ASSISTANT COMMISSIONER OF INCOME TAX, CIR - 1(3), SURAT vs. RAJGREEN INFRALINK LLP, SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

144B of the Act on 22.04.2021. 4. Aggrieved by the addition made in the assessment order, the assessee filed appeal before Ld. CIT(A). Before Ld. CIT(A) the assessee filed detailed statement of fact as well as written submission. To substantiate the transaction of loan, the assessee furnished particulars of identity of lenders, creditworthiness and genuineness of such transaction

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

TDS was made by the deductors,\ncredit of which was given by the AO. The assessee has also not maintained any\nbooks of account and the accounts of the appellant are not audited despite the\nsale amount running into crores of rupees. Even the interest income was not\noffered for taxation. The assessee also did not file any reply

ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.541/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Engineering Professional Co. Pvt. Ltd., Vs. The Pcit -1, 444, Royal Arcade, Opp. Sarthana Zoo, Surat Varachha Road, Near Sarthana Jakatnaka, Surat – 395006, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabce0313Q (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 19/02/2025

section 50C(1) of the Act. He, therefore, submitted that the order of PCIT may be upheld. 6. We have heard both the parties and perused the materials available on record. We have also deliberated on the decisions relied upon by the parties. It is clear from the order u/s 143(3) r.w.s 144B of the Act that

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. ITO, DAMAN

TDS was made by the deductors,\ncredit of which was given by the AO. The assessee has also not maintained any\nbooks of account and the accounts of the appellant are not audited despite the\nsale amount running into crores of rupees. Even the interest income was not\noffered for taxation. The assessee also did not file any reply

VIKAS VAISHNAV,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, SURAT, SURAT

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.309/Srt/2025 Assessment Year: (2018-19) (Physical Hearing) Vikas Vaishnav Principal Commissioner Of बनाम/ Plot No.261/262, 2Nd Floor, Income-Tax, Surat-1, Income Tax Vs. Office, 123, 1St Floor, Aaykar Right Side, Jay Santoshi Nagar, L.H. Road, Surat – 394 210 Bhavan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Anspv 9504 D (अपीलाथ"/Appellant) (""थ" /Respondent)

section 40(a)(ia) will apply, as appellant is not liable for deduction of TDS. 5. The appellant craves leave to add, alter amend, modify or delete any of the aforesaid grounds of appeal.” 3. Brief facts of the case are that assessment order in the above case was passed u/s 147 r.w.s 144B

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1, BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

section 24 of Income Tax Act while assessing the total income of the assessee. 3. On the facts and in the circumstances of the case, and in law, the learned Commissioner of Income Tax (Appeals) as well as learned Assessing Officer have erred in not allowing deduction under chapter VIA of Rs.1,50,000 while assessing the total income

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1 , BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

section 24 of Income Tax Act while assessing the total income of the assessee. 3. On the facts and in the circumstances of the case, and in law, the learned Commissioner of Income Tax (Appeals) as well as learned Assessing Officer have erred in not allowing deduction under chapter VIA of Rs.1,50,000 while assessing the total income

DHANUBEN RAMANBHAI SONAVADIYA,SURAT vs. ITO, WARD 1(3)(6), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.470/Srt/2024 Assessment Year: 2016-17 (Hybrid Hearing) Dhanuben Ramanbhai Income Tax Officer Ward-2(3)(7), बनाम/ Sonavadiya Surat, Anavil Business Center, Vs. A-1/102, Omkar Residency, Adajan Hazira Road, Adajan, Palanpur, Mahidharpura, Surat-395 007 Surat- 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ebeps 7022 D (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri Sapnesh R Sheth, Advocate राज"व क" ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई क" तार"ख/Date Of Hearing 29/07/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 27/08/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 08.04.2024 by the National Faceless Appeal Centre, Delhi/Commissioner of Income-tax (Appeals) [in short ‘Ld. CIT(A)’] for the Assessment Year (AY) 2016-17, which in turn arises out of assessment order passed by Assessing Officer (in short, ‘AO’) u/s 143(3) of the Act dated

SUNIL KUMAR MEHTA,DARIAPUR vs. I.T.O. WARD 2(2)(1), SURAT

In the result, the appeal of the assessee is partly allowed in the manner indicated above

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकरअपीलसं./Ita No.265/Srt/2025 Assessment Year: 2016-17 (Hybrid Hearing) Shri Sunik Kumar Mehta बनाम/ Ito, A – 24, Asthvinayak Complex, Vs. Ward- 2(2)(1), Dariapur, Ahmedabad - 380004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Allpm1108P (Appellant) (Respondent) Appellant By Shri Chirag Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 11/08/2025 Date Of Pronouncement 07/11/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 28.01.2025 by the Commissioner of Income-tax (Appeals), NFAC, Delhi [in short, “CIT(A)”] for assessment year (AY) 2016-17. 2. The grounds of appeal raised by the assessee are as under: “1. The assessment order passed u/s.147 r.w.s 144 of Income