DINABEN DILIPKUMAR PATEL,NA vs. ARIVS.INCOME TAX OFFICER, WARD-2, NAVSARI, NAVSARI

In the result, ground related to the credit entry of Rs

Bench: Shri Pawan Singh

147 of the Act. 3. The assessment order was passed on 04/10/2017, however, the assessee filed appeal before the ld. CIT(A) on 02/12/2019. The assessee also filed application for condonation of delay in filing appeal before the ld. CIT(A). The delay was condoned on the ground that the assessee is a non- resident, residing in USA and reason

DINABEN DILIPKUMAR PATEL,NA vs. ASRIVS.INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, ground related to the credit entry of Rs

Bench: Shri Pawan Singh

147 of the Act. 3. The assessment order was passed on 04/10/2017, however, the assessee filed appeal before the ld. CIT(A) on 02/12/2019. The assessee also filed application for condonation of delay in filing appeal before the ld. CIT(A). The delay was condoned on the ground that the assessee is a non- resident, residing in USA and reason

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.

147 of the Act and issuance of notice u/s 148 of the I.T. Act. I have perused the submission of the AR, Remand Report and considered verbal arguments, it is seen from the records that the AO had received report from the Investigation Wing, Mumbai, which indicated that the appellant was beneficiary of accommodation entry operators. The said accommodation entry

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.

147 of the Act and issuance of notice u/s 148 of the I.T. Act. I have perused the submission of the AR, Remand Report and considered verbal arguments, it is seen from the records that the AO had received report from the Investigation Wing, Mumbai, which indicated that the appellant was beneficiary of accommodation entry operators. The said accommodation entry

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.

147 of the Act and issuance of notice u/s 148 of the I.T. Act. I have perused the submission of the AR, Remand Report and considered verbal arguments, it is seen from the records that the AO had received report from the Investigation Wing, Mumbai, which indicated that the appellant was beneficiary of accommodation entry operators. The said accommodation entry

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.

147 of the Act and issuance of notice u/s 148 of the I.T. Act. I have perused the submission of the AR, Remand Report and considered verbal arguments, it is seen from the records that the AO had received report from the Investigation Wing, Mumbai, which indicated that the appellant was beneficiary of accommodation entry operators. The said accommodation entry

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.

147 of the Act and issuance of notice u/s 148 of the I.T. Act. I have perused the submission of the AR, Remand Report and considered verbal arguments, it is seen from the records that the AO had received report from the Investigation Wing, Mumbai, which indicated that the appellant was beneficiary of accommodation entry operators. The said accommodation entry

ANILKUMAR HARISHANKAR PANDEY,SURAT vs. INCOME TAX OFFICER, WARD - 2(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.587/Srt/2023 Assessment Year: (2010-11) (Physical Hearing) Anilkumr Harishankar Pandey Income Tax Officer, Okit Bi,38/A, Kailash Nagar Vs. Ward-2(3)(1), Surat, Room Society, Godadara Road, No.614, Aayakar Bhawan, Surat–394211 Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akopp 3431C (अपीलाथ"/Appellant) (""थ" /Respondent)

TDS has also been deducted by them (deductors) but the assessee has not offered tax thereon by not filing the return of income for A.Y 2010-11. 5. Since the assessee did not furnish any information and details before the assessing officer, therefore, assessing officer proceeded to make the assessment under section 144 r.w.s. 147

GREENLINE ECOFAB PVT. LTD.,SURAT vs. ACIT, CIRCLE 1(1)(2), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1373/Srt/2024 Assessment Year: (2012-13) (Physical Hearing) Greenline Ecofab Pvt. Ltd. Assistant Commissioner Of बनाम/ 406, Jeevan Deep, Opp. Sub- Income-Tax, Circle- 1(1)(2), Vs. Jail, Ring Road, Surat-395 002 Surat, 1St Floor, Aaykar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaecg 2881 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

section after expiry of 4 years from the end of relevant assessment year, unless any income chargeable to tax has escaped assessment for such assessment year by reasons of the failure on the part of the assessee to make a return u/s 139 or in response to notice issued u/s 142(1) or 148 or “to disclose fully and truly

SHRI ANIL OMPRAKASH MISHRA,SURAT vs. INCOME TAX OFFICER, WARD-1(2)(1), SURAT

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

Bench: Shri Pawan Singh(Virtual Hearing) Shri Anil Om Prakash Mishra, I.T.O., A-281, Shubham Bunglows, Sachin, Ward-1(2)(1), Vs. Surat-394230. Surat. Pan No. Ajnpm 7661 F Appellant/ Assessee Respondent/ Revenue

147 of the Act on 10/12/2018. The Assessing Officer while passing the assessment order made ad hoc addition at the rate of 20% disallowance of total expenses of Rs. 72,000/-, out of which Rs. 36,000/- on account of telephone expenses and Rs. 36,000/- on account of conveyance expenses. The Assessing Officer initiated penalty for failure to comply

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

section 250 of the Income-tax Act, 1961 (in short, 'the Act') by\nthe National Faceless Appeal Centre, Delhi/Commissioner of Income-tax\n(Appeals) [in short, “NFAC/CIT(E)”] all dated 13.08.2024, for the Assessment\nYears (AY) 2011-12, 2013-14, 2014-15 and 2015-16, which in turn arose out of\nassessment orders passed by Assessing Officer (in short

HASMUKHBHAI RAVJIBHAI CHAUDHARI,MANDVI vs. INCOME TAX OFFICER, WARD - 2, BARDOLI

In the result, this ground of appeal is allowed

Bench: Shri Pawan Singhआ.अ.सं./Ita No.325/Srt/2022 (Ay 2011-12) (Hearing In Physical Court) Hasmukhbhai Ravjibhai Income Tax Officer, Chaudhari, Choramba, At Ward-2, Bardoli-394601 Vs Post Choramba Taluka Mandvi, Surat-394440 Pan No: Amipc 8927 C अपीलाथ"/Appellant ""थ" /Respondent

TDS) under section 194C was deducted. On the basis of such information, the Assessing Officer was having belief that the income chargeable to tax had escaped assessment to the extent of Rs.14,27,800/-. The Assessing Officer after recording the reasons of re-opening issued notice under section 148 on 23.03.2018. The Assessing Officer recorded that despite service of notice

ANIRUDH KESHAV DUBEY,VAPI vs. INCOME TAX OFFICER, INCOME TAX OFFICER, DAMAN

In the result, ground No. 1 of the appeal is allowed for statistical purposes

Bench: Shri Pawan Singh(Hybrid Hearing) Anirudh Keshav Dubey, I.T.O., Flat No. 602, Leela Tower, Near Daman Vs. Vatsav Park, Rofel College, Namdha Road, Vapi- 396191 (Gujarat) Pan No. Aejpd 7924 B Appellant/ Assessee Respondent/ Revenue

Section 147 of the Income Tax Act, 1961 (in short, the Act) on the basis of information that the assessee has not filed return of income and was having contractual receipt of Rs. 9,65,728/- from M/s Creative Garments Pvt. Ltd. as reflected in Form 26AS on which TDS

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT, SURAT vs. SHRINIDHI ENTERPRIZE , SURAT

In the result, both the appeals of the Revenue are, hereby, dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं /Ita Nos.914/Srt/2024 & 797/Srt/2024 िनधा"रण वष" /Assessment Years : 2015-16 & 2016-17 The Acit Shrinidhi Enterprize Central Circle-3 बनाम/ 6/1862, 63, Ground Floor Surat Ghanshyam Bhuvan V/S. Bali Sheri, Mahidharpura Surat – 395 003 "थायी लेखा सं./Pan:Acbfs 6484 R (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Rasesh Shah, Ca Revenue By : Shri Ravi Kant Gupta, Cit(Dr) Shri Ajay Uke, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 05/08/2025 घोषणा की तारीख /Date Of Pronouncement: 23/09/2025 आदेश/O R D E R Per Sanjay Garg:

147 of the Act on the basis of information received from the Investigation Wing, Surat, revealing that searches and surveys under Sections 132 and 133A of the Act were carried out involving the group known as Sadhani Brothers. This group was found to be involved in providing accommodation entries by managing financial affairs of about 873 persons/entities, which included parties

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. SHRINIDHI ENTERPRIZE, SURAT

In the result, both the appeals of the Revenue are, hereby, dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं /Ita Nos.914/Srt/2024 & 797/Srt/2024 िनधा"रण वष" /Assessment Years : 2015-16 & 2016-17 The Acit Shrinidhi Enterprize Central Circle-3 बनाम/ 6/1862, 63, Ground Floor Surat Ghanshyam Bhuvan V/S. Bali Sheri, Mahidharpura Surat – 395 003 "थायी लेखा सं./Pan:Acbfs 6484 R (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Rasesh Shah, Ca Revenue By : Shri Ravi Kant Gupta, Cit(Dr) Shri Ajay Uke, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 05/08/2025 घोषणा की तारीख /Date Of Pronouncement: 23/09/2025 आदेश/O R D E R Per Sanjay Garg:

147 of the Act on the basis of information received from the Investigation Wing, Surat, revealing that searches and surveys under Sections 132 and 133A of the Act were carried out involving the group known as Sadhani Brothers. This group was found to be involved in providing accommodation entries by managing financial affairs of about 873 persons/entities, which included parties

SWASTIK CORPORATION,VAPI vs. PR. CIT 3, VALSAD

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.21/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) M/S Swastik Corporation The Principal Commissioner Of Income Tax-3, Room No.301, 3Rd Floor, Palak A-305, Surya Co-Operative Vs. Housing Society Ltd., Plot Arcade, Pali Hill Shanti Nagar, Tithal No.61, Vapi-396195 Road,Valsad-396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abtfs 1028 G अपीलाथ"/ Appellant ""थ" / Respondent

TDS of Rs.88,226/- only instead of Rs.1,09,317/-. There was no response to the show-cause notices issued by the assessing officer and therefore, the assessment was completed under section 144 of the Income Tax Act. As there was a short deduction of tax at source by Rs.11,950/- the proportionate interest payment of Rs.1

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,, BHARUCH

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

TDS Rs.38,48,436/-/-) payable on the loan received from Reliance Industries Limited. (RXL) was capatilized and was added to loan amount. Since the amount of interest was not actually paid and the loan amount to that extent increased, the interest amount so claimed u/s 36(l)(iii) was required to be disallowed. Not doing this resulted into underassessment

M/S. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,,BHARUCH vs. THE CIT-I, BARODA

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

TDS Rs.38,48,436/-/-) payable on the loan received from Reliance Industries Limited. (RXL) was capatilized and was added to loan amount. Since the amount of interest was not actually paid and the loan amount to that extent increased, the interest amount so claimed u/s 36(l)(iii) was required to be disallowed. Not doing this resulted into underassessment