ACIT,CIRCLE-2,, BHARUCH vs. SHRI MOHMEDSADIK A SHAIKH, ANKALESHWAR

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.682/Srt/2018 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) The Acit, Circle-2, Vs. Mohmedsadik A. Shaikh, Bharuch. Prop. Of Earth Power, Behind Mona Complex, Rajpipla Chowkdi, Ankleshwar-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahzps5638N (Appellant)/(Revenue) (Respondent)/(Assessee) Assessee By : Ms Kinjal V. Shah, Ca Revenue By : Shri Deependra Kumar, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 27/04/2022 घोषणाक"तार"ख/Date Of Pronouncement : 27/06/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year (Ay) 2014-15, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-3, Vadodara [In Short “The Ld. Cit(A)”] In Appeal No. Cit(A)-Vadodara-3/10033/2017-18, Dated 30.07.2018, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

section 145(3) of the Act, then best judgment assessment has to be made and no addition can be made based on rejected books of accounts and therefore all the additions from item no. (2) to (9) are directed to be deleted except interest on income tax refund which is taxable under any circumstances” without appreciating that the assessee

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), SURAT vs. M/S. LEMON TECHNOMIST PVT. LTD., SURAT

In the result, the appeal filed by the Revenue is dismissed

section 145(3) of the I.T. Act in this case? 2. Whether on the fact and the circumstance of the case and in law, the Ld. CIT(A) was justified in deleting the disallowance of Rs. 9,12,600/- u/s. 40(a)(ia) of the IT Act without appreciating the assessee is liable to deduct TDS

VITRAG PRINTS,SURAT vs. NFAC, DELHI

In the result, appeal filed by the assessee is allowed for statistical purposes in above terms

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.338/Srt/2023 Assessment Year: (2015-16) (Physical Hearing) Vitrag Prints, Vs. The Acit (Osd), K-2619 To 2622, Millenium Ward -1(2)(5), Textile Market Ring Road, Surat. Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfv5612L (Appellant) (Respondent) Appellant By Shri Jaykishan Goel, Ca Shri Vinod Kumar, Sr. Dr Respondent By 22/09/2023 Date Of Hearing Date Of Pronouncement 14/12/2023

145 of the Act. 4.iv. As laid down by the Supreme Court in the case of Swadeshi Cotton Mills Co. Ltd. v. CIT [1967] 63 ITR 57, that the question whether an amount -claimed as expenditure was laid out or expended wholly or exclusively for the purpose of the assessee's business, profession or vocation has to be decided

THE ITO, WARD-1,, NA vs. ARIVS.SHRI ANILKUMAR AMRUTLAL CHAHWALA, NAVSARI

In the result, this ground of appeal is rejected

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.2078/Ahd/2010 िनधा"रणवष"/Assessment Year: 2006-07 आ.अ.सं./I.T.A No.1003/Ahd/2011 िनधा"रणवष"/Assessment Year: 2007-08 The Income Tax Officer, Vs. Shri Anil Kumar Amrutlal Chahwala, Ward-(1), Navsari. 102, Trimurti Complex, Vijalpore, Navsari. [Pan: Abnpc 6308 F] अपीलाथ" / Appellant ""थ"/Respondent

TDS (tax deduction at source) as required under section 194C was of Rs. 5,28,86,206/-, which consist of Rs. 1,68,29,000/- by Padmavati Gems to 187 Labour Contractor and Rs. 3,60,57,206/- by Parth Corporation to 258 Labour Contractor. Thus, the assessing officer disallowed Rs. 5,28,86,206/-on account of labour expenses

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)

TDS u/s 194 of the Act. Therefore, CIT(A) held that the action of the AO is totally within the four corners of law. Accordingly, the order of the AO was upheld and appeal of the assessee was dismissed by CIT(A). 7. Aggrieved by the order of CIT(A), the assessee has filed present appeal before the Tribunal

D V PROPERTIES PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal filed by the assessee is partly allowed to the extent indicated above

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.121/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) D. V. Properties Pvt. Ltd., Vs. The Pcit - 1, 748-749, Golden Plaza Market, Surat. Ring Road, Surat – 395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8392B (Appellant) (Respondent) Ms Chaitali Shah, Ca Appellant By Shri Ashok B. Koli, Cit(Dr) Respondent By Date Of Hearing 19/07/2023 Date Of Pronouncement 29/08/2023

TDS. The scrutiny assessment under section 143(3) r.w.s. 143(3A) and 143(3B) of the Act, 1961 was completed on 15.02.2021. 3. Later on, Learned Principal Commissioner of Income Tax,( in brief ‘Ld PCIT’) has exercised his jurisdiction, under section 263 of the Income Tax Act, 1961. On perusal of the computation of income data available on ITBA portal

ITO, WARD-3(3)(1), SURAT vs. SHRI ARVINDBHAI RATANBHAI MOKANI, SURAT

In the result, this appeal of the revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., Arvindbhai Ratanbhai Mokani, Ward-3(3)(1), D-260-261, Vittal Nagar Society, Vs. Surat. Varachha Road, Hira Baug, Surat-395006. Pan No. Ahfpm 2302 K Appellant/ Assessee Respondent/ Revenue

Section 68 of the Act. The assessee further submitted that he is engaged in the business of yarn trading and was having bank account in HDFC bank, Varachha Road, Surat. The assessee made cash deposit on various dates in his bank account. The assessee furnished such details as per para 3.1 as recorded on page No. 5 of order

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,BHARUCH vs. THE DY.CIT.,BHARUCH CIRCLE,, BHARUCH

In the result, this ground of appeal is allowed for statistical purpose

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

TDS thereby recording it in its books of accounts as revenue expenditure, the burning of sludge in question was to be completed as assessee's behest, it claimed all expenses pertaining to the said waste disposal activity and he further denied assessee's contention that all operating expenses in its case are incurred irrespective of the fact whether

THE ACIT,BHARUCH CIRCLE,, BHARUCH vs. BHARUCH ENVIRO INFRASTRUCTURE LTD.,, ANKLESHWAR

In the result, this ground of appeal is allowed for statistical purpose

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

TDS thereby recording it in its books of accounts as revenue expenditure, the burning of sludge in question was to be completed as assessee's behest, it claimed all expenses pertaining to the said waste disposal activity and he further denied assessee's contention that all operating expenses in its case are incurred irrespective of the fact whether

SHRI BHARATKUMAR T. PATEL,,SURAT vs. THE ITO, WARD-3(3)(1),, SURAT

In the result, Ground No.1 of appeal is allowed

TDS details, confirmation and return of income filed by the said parties for verification of the said labour expenses. Therefore, to verify the genuineness of said labour expenses, AO had issued notice u/s.133(6) of the parties but were received returned. The AO had rejected the claim of the assessee in respect of commission received @ 0.30% and had estimated

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appellant is a statutory requirement , failure to do it is fatal to the assessment as held in many judicial pronouncements such as; (Gangaram

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appellant is a statutory requirement , failure to do it is fatal to the assessment as held in many judicial pronouncements such as; (Gangaram

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appellant is a statutory requirement , failure to do it is fatal to the assessment as held in many judicial pronouncements such as; (Gangaram

INCOME TAX OFFICER, WARD 2(3)(8), SURAT vs. SHRI RAJESH KUMAR PAMECHA, AJMER

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appellant is a statutory requirement , failure to do it is fatal to the assessment as held in many judicial pronouncements such as; (Gangaram

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appellant is a statutory requirement , failure to do it is fatal to the assessment as held in many judicial pronouncements such as; (Gangaram

SANTOSH SINGH HUKAM SINGH KARNAWAT,SURAT vs. ITO, WARD 2(3)(8), SURAT

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

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

TDS as required and accordingly he made disallowance u/s. 40(a)(ia). He further noticed that assessee has claimed various film production expenses and administrative expenses which were not open to full verification, and accordingly he made adhoc disallowance @ of 20%, aggregating to Rs.9,83,145/-. In the first appeal, it appears that all these disallowances were not pressed before

AMITKUMAR AGRAWAL,SURAT vs. ACIT, CIRCLE 1(2), SURAT

In the result, ground No.4 is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 25/Srt/2024 (Ay 2017-18) (Physical Court Hearing) Amitkumar Agrawal Assistant Commissioner Of Income- I-2474-75, Millennium Textile Tax, Circle-1(2), Surat, बनाम Market, Ring Road, Room No.213, 2Nd Floor, Vs Surat-395 002 Aaykar Bhavan, Opp. [Pan : Ajtpa 4052 E] New Civil Hospital, Majura Gate, Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

TDS was deducted. Deduction of tax at source on payment of interest is not doubted. Thus, the assessee has primarily discharged his onus in providing identity, creditworthiness and genuineness of transaction. The Hon’ble jurisdictional High Court in The Hon'ble Jurisdictional High Court in CIT Vs. Amber Tradecorp (P) ltd. ((2022) 145 taxmann.com 27 (Guj) also held that where

BSAS INFOTECH LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), SURAT

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

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

145 taxmann.com 27 (Gujarat), the Gujarat held that where assessee took loan from two parties and assessee had furnished requisite material showing identity of loan givers and that assessee was not beneficiary as loan was repaid in subsequent year, no addition under section 68 could be made on account of such loan. While passing the order the Gujarat High Court