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

194C, 194J and 192 of the Act respectively. Non-deduction of TDS attracts provisions of section 40(a)(ia) of the Act and 30% of Rs.31,11,76,823/- was required to be added under the head ‘Profits and gains of a business and profession’. This has resulted in short levy of tax of Rs.4

SHRI BIPINCHANDRA HIRALAL THAKKAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(6),, SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2126/Ahd/2016 ("नधा"रणवष" / Ay.: (2013-14) Shri Bipinchandra Hiralal Thakkar, Vs. Income Tax Officer, Plot No.60/61, Hari Ichha Society, Ward-1(2)6, Surat. Udhna Bhestan Road, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpt1432D (Assessee) (Respondent)

TDS provisions u/s. 194C is not applicable as the amount paid is below Rs.30,000/- 1,31,680 Other Jobwork Charges Total Addition 11,59,064 11,59,064 9. Miss Anupama Singla, Learned Departmental Representative for the Revenue, has contended that turnover of the assessee for AY. 2012-13 i.e. immediately preceding Financial Year

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. PR. CIT-2, SURAT

In the result, the grounds of appeal raised by the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

TDS sale Received sales booked deducted(Rs.) of services(Rs.) 1. Weal Developers 1526795 30557 1175280 F.Y. 203-14 2. Synegry Developers 1000650 20013 997877 F.Y. 2014-15 3. Sar Infracon 5241574 104831 5031461 F.Y. 2014-15 GurangYogeshbhai 4. 8124446 162489 0 F.Y. 2012-13 Shah HaziraLng Pvt Ltd 1686271 36556 0 F.Y 2012-13 1. Section 194C

ITO, WARD-3(3)(4), SURAT vs. M/S. SATYAM ENTERPRISE, SURAT

In the result, this part of issue is allowed for statistical purpose

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., M/S Satyam Enterprise, Ward- 3(3)(4), 182-Thakordwar Society, Nr. Vs. Surat. Spinning Mill, Varachha Road, Surat. Pan No. Abvfs 5076 L Appellant/ Assessee Respondent/ Revenue

TDS @ 1% under Section 194C ought to have deducted by assessee, however, the same was not deducted. After going through

VIKRAM HARSHADBHAI MODI,SURAT vs. ITO WARD 3(1)(5), SURAT

In the result, Ground No.2 and 3 of the assessee are partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Vikram Harshadbhai The Income Tax Officer Modi, Ward-3(1)(5), Aaykar Vs 7/2737, Chandulal Sheth Ni Bhavan, Majura Gate, Sheri, Saiyedpura, Surat-395001 Surat-395003 Pan : Alhpm 2036 Q Assessee / Appellant Revenue /Respondent

TDS) under section 194C of the Act. As no return of income was filed in response of notice under section 148 the assessing officer proceeded for assessment. The Assessing Officer considered the entire receipt as total turnover of assessee and issued further show cause notice as to why 15% of 2 Sh.Vikram Harshadbhai Modi total receipts should not be treated

INCOME TAX OFFICER (EXEMPTION), WARD-SURAT, SURAT vs. ABHYUTHTHAN GRAM VIKAS MANDAL, SURAT

In the result, the appeal of the assessee and the Revenue, both are dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

1)(d) of the Act in respect of the interest-free advance of Rs. 9,00,000/- given to the trustee, thereby sustaining the denial of exemption under Section 11 of the Act to that extent. 6. Aggrieved by the order of the Ld. CIT(A), both the assessee and the Revenue are in appeal before the Tribunal. The assessee

ABHYUTHTHAN GRAM VIKAS MANDAL,SURAT vs. CIT EXEMPTION, AHMEDABAD

In the result, the appeal of the assessee and the Revenue, both are dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

1)(d) of the Act in respect of the interest-free advance of Rs. 9,00,000/- given to the trustee, thereby sustaining the denial of exemption under Section 11 of the Act to that extent. 6. Aggrieved by the order of the Ld. CIT(A), both the assessee and the Revenue are in appeal before the Tribunal. The assessee

JAVAHARLAL S DHARIWAL,SURAT vs. ITO WARD 1(2)(2), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singhआ.अ.सं./Ita No.203/Srt/2020 (Ay 2013-14) (Hearing In Physical Court) Javaharlal S Dhariwal Income Tax Officer, 886 Old Gidc, Nr. Bank Of Ward-1(2)(2), Surat-395001 Vs Baroda, Katargam, Surat- 395004 Pan No: Aaypd 4207 G अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Mahul Shah, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 02.02.2023 उ"घोषणा क" तार"ख/Date Of 28.04.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-2, Surat [For Short To As “Ld.Cit(A)”] Dated 30.01.2020 For Assessment Year 2013- 14, Which In Turn Arises Out Assessment Order Passed By Income-Tax Officer-Ward-1(2)(2), Surat/Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 12.02.2016. The Assessee Has Raised The Following Grounds Of Appeal:- “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A) Has Erred In Confirming The Action Of Assessing Officer In Making A Disallowance Of Rs.3,45,378/- U/S 40(A)(Ia) Of The It Act 1961. Javaharlal S Dhariwal 2. On The Facts & Circumstances Of The Case As Well As Law On The Subject The Learned Cit(A) Has Erred In Partly Confirming The Action Of Assessing Officer By Sustaining The Disallowance Of Rs.2,46,915/- Out Of Total Disallowance Of Rs.4,93,830/- On Account Of Machinery Salary Expenses. 3. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A) Has Erred In Confirming The Action Of Assessing Officer In Making Addition Of Rs.3,95,466/- Being Interest Expenses Claimed U/S 57 Of The Act.

194C(6), in case the contractor, is in the business for hiring or leasing goods 7 Javaharlal S Dhariwal carriage and furnished his PAN to the person responsible for making payment then TDS is not required to be deducted. The assessee has made payment for transport of goods and submitted copy of PAN and details were furnished with

LITECON INDUSTRIES PVT. LTD.,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./Ita No.220/Srt/2023 ("नधा"रण वष" / Assessment Year: (2018-19) (Physical Court Hearing) Litecon Industries Pvt. Ltd. Principal Commissioner Of Income Tax-1, Surat, 1, 123, 1St Floor, Aaykar Block No.255, Navi Pardi, B/H Vs. Kamrej Sugar, Joy N Joy Road, Bhavan, Majura Gate, Surat-395002 Kamrej, Surat-394150 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcl 8007 A अपीलाथ"/ Appellant ""थ" / Respondent

section 194C of the Act. So, 30% of the expenditure worked out to Rs.70,69,910/- (30% of Rs.2,35,66,362/-) was required to be disallowed. As ITA No.220/SRT/2023 AY.18-19 Litecon Industries P.Ltd. per ld PCIT, the details of the payment made to various entries where TDS on expenditure is not made, are as under: Sr.No. Name PAN Amount

SHRI BALAJI J BHAGNURE,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(1), SURAT

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

Bench: Shri Pawan Singhआ.अ.सं./Ita No.250/Srt/2022 (Ay 2012-13) (Hearing In Virtual Court) Shri Balaji J. Bhagnure Income Tax Officer, 98, Santkrupa Society, In Ward-2(3)(1) Aayakar Vs Lane Of Mahadev Mandir, Bhawan, Majura Gate, Godadara Devadh Road, Surat-395001 Godadara, Surat-394210 Pan No: Alkpb 8794 M अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Sapnesh R Sheth, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 27.12.2022 उ"घोषणा क" तार"ख/Date Of 27.12.2022 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre [For Short To As “Nfac/ Ld.Cit(A)”] Dated 26.07.2022 For Assessment Year 2012-13, Which In Turn Arises Out Assessment Order Passed By Assessing Officer Under Section 144 R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 11.11.2019. The Assessee Has Raised The Following Grounds Of Appeal: - “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Assessing Officer Has Erred In Reopening Assessment By Issuing Notice U/S 148 Of The I.T. Act 1961. Sh. Balaji J Bhagnure 2. On The Facts & Circumstances Of The Case As Well Law On The Subject, The Learned Assessing Officer Has Erred In Passing Ex-Parte Order U/S 144 Of The I.T. Act.

TDS of Rs. 3,694/- under section 194C. The Assessing Officer made addition of Rs. 738,882/-, which is double addition of contractual receipt, it may be due to the fact that Assessing Officer may have received information twice from different sources. In fact, the assessees total 6 Sh. Balaji J Bhagnure contractual receipts is only Rs.3

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

M/S. K.N. DIAMOND,,BILIMORA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE,, NAVSARI

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1788/Ahd/2016 "नधा"रण वष"/Assessment Year: 2012-13 M/S K.N.Diamond, Vs. The Assistant Commissioner Soniwad, Bilimora, Of Income Tax, Navsari Navsari – 396 321. Circle, Navsari. [Pan: Aadfk 3167 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Parimalsinh Parmar – Advocate राज"वक"ओर से /Revenue By Smt. Anupama Singla – Sr.Dr

1,44,493/-. Before us the Ld. AR for the assessee claimed that assessee deducted tax at source of Rs. 2890/- under section 194C for the impugned payment and furnished the ledger account of the said party along with the copy of TDS

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

TDS was made under Section 194C of the Act. Further the assessee also had certain credit/ deposit in his bank account with State Bank of Patiala. On the basis of such information and perusal of ITS Data that no return of income was filed by assessee for A.Y. 2011-12, the Assessing Officer recorded reasons that income of assessee escaped

N R CORPORATION,SURAT vs. PCIT-1, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.526/Srt/2024 Assessment Year: 2018-19 (Physical Hearing) N. R. Corporation, Vs. The Pcit - 1, B-202, Capital Status, Opp – Hariom Surat Nagar, Near Atman Park, L. P. Savani Road, Adajan, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamfn9368A (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 13/03/2025 Date Of Pronouncement 28/05/2025

1) of the Act. After receiving the reply through e-filing portal, the AO passed the assessment order u/s 143(3) of the Act accepting the returned income. Subsequently, the ld. PCIT called for the records and noted that the case was selected for complete scrutiny on the issue of income from real estate. On verification of the return

MEGA AUTOMOBILES PVT LTD.,ANKLESHWAR vs. ACIT, CIRCLE-2, BHARUCH

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2017-18

1 is allowed. 8. As regards to ground no. 2 related to disallowance u/s. 10(a)(ia) of the Act of Rs. 73,650/-, 30% of 2,45,336/- on account of non-deduction of TDS by the assessee. The assessee has submitted all the ledger accounts of the expenses including that of development expenses, training expenses and communication expenses

KISHOR RAMESHBHAI MEHTA,SURAT vs. ITO, WARD-1(5), BHARUCH

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.60/Srt/2025 Assessment Year: 2013-14 (Hybrid Hearing) Kishor Rameshbhai Mehta Vs. Ito, Prop. Of Aditya Infrastructure, Ward - 1(5), 139, Maher Nagar, Opp. Baps Bharuch Hospital, Adajan Gam Circle, Surat - 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adepm 4458 R (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/08/2025 Date Of Pronouncement 10/11/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 02.08.2024 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2013-14. 2. Grounds of appeal raised by the assessee are as under: “1. On the facts and in circumstances of the case as well