NIRAV BIPINBHAI VAGHASIYA,SURAT vs. INCOME TAX OFFICER, WARD 3(2)(1), SURAT

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

Bench: Shri Pawan Singhआ.अ.सं./Ita No.90/Srt/2022 (Ay 2018-19) (Hearing In Physical Court) Nirav Bipinbhai Vaghasiya Income Tax Officer, 59, Shradha Deep Society, Ward-3(2)(1), Surat Vs Singanpore, Causewayroad, Ved Road, Surat-395004 Pan No: Amupv 4454 H अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By None राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 04.01.2023 उ"घोषणा क" तार"ख/Date Of 16.01.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac”/Ld.Cit(A) Dated 28.12.2021 For Assessment Year 2018-19, Which In Turn Arises Out Assessment Order Passed By Asst. Director Of Income Tax, Centralized Processing Centre (Cpc) Bengaluru Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 23.10.2019. The Assessee Has Raised The Following Grounds Of Appeal:- “1. In Law & In Facts & Circumstances Of The Case, The Learned Cit(A) National Faceless Appeal Centre Erred In Not Allowing Tds Nirav B Vaghasiya Credit Of Rs.2,21,000 Though The Same Is Duly Reflected In Form No 26As Of The Appellant. 1.1 In Law & In Facts & Circumstances Of The Case, The Learned Cit(A) National Faceless Appeal Centre Erred In Not Allowing The Tds Credit Of Rs.2,21,000 Though The Capital Gain On Sale Of Property Was Offered For Taxation In The Hands Of Partnership Form & No Revenue Loss Incurred To The Department. 1.2 In Law & In Facts & Circumstances Of The Case, The Learned Cit(A) National Faceless Appeal Centre Erred In Not Allowing Tds Credit To The Appellant Though No Income Against Such Tds Credit Was Earned By The Appellant Against Such Tds Credit.

section 199 read with Rule 37BA for claiming the credit of such TDS with required declaration, undertaking of other condition prescribed therein. On filing such application with required declaration, the assessing officer shall decide the same in accordance with law. Needless to direct that before passing the order afresh the assessing 9 Nirav B Vaghasiya officer shall grant proper

LILADEVI DOKANIA,SURAT vs. INCOME TAX OFFICER, WD.1(2)(3), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.126/Srt/2021 (िनधा"रणवष" / Assessment Year: (2019-20) (Virtual Court Hearing) Liladevi Dokania Income Tax Officer Ward- 1(2)(3), Aayakar Bhawan, Plot No.1/2,Mayur House, Beside Vs. Majura Gate, Surat-395001 Milleniumm Market, Ring Road, Surat-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abipd 2171 Q (Appellant ) (Respondent)

2. The Ld Faceless CIT(A) has erred and was not just and proper on the facts of the case and in law in not allowing the credit of “TAX deducted but not paid into Government a/c” disregarding the provisions of section 205 of the Act. 3. Prayer. ITA No.126/SRT/2021 A.Y. 19-20 Liladevi Dokanta. 3.1 The credit of Rs.5

KANAIYALAL KANTILAL PATEL HUF,SURAT vs. ITO WARD 6(2), SURAT

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

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.31/Srt/2022 (िनधा"रणवष" / Assessment Year: (2016-17) (Virtual Court Hearing) Kaniaiyalal Kantilal Patel ‘Huf’ Income Tax Officer, Ward-6(2), Aayakar Bhavan, Majura Gate, 73-74, Harihar Park Society, Althan, Vs. Surat-395001 Surat-395 017 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aachk 0913 J (Appellant ) (Respondent)

2. On the facts and circumstances of the case, the learned Commissioner of Income tax (Appeal) has erred in not allowing credit of Rs.60000/- in respect of property TDS carried over from AY 2015-16. 3. On the facts and circumstances of the case, the learned Commissioner of Income tax (appeal) has erred in not appreciating that TDS of Rs.60000

R G LIFTER,SURAT vs. ITO, WARD- 2(3)(4), SURAT

In the result, the Appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Bijayananda Pruseth

TDS credit is in direct contravention of Section 199 of the income Tax Act, R G Lifter Vs. ADIT Asst. Year – 2019-20 - 2

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

199/- had been taxed in the year under consideration invoking section 69B of\nthe Act. The learned AO relied upon page 73 of A-23, as seized in the case of third party\ni.e. Jayantibhai Patel and the same is referred in para 6 of the order wherein the total\namount is assumed Rs. 66,52,25,000/-. The learned

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

199/- had been taxed in the year under consideration invoking section 69B of\nthe Act. The learned AO relied upon page 73 of A-23, as seized in the case of third party\ni.e. Jayantibhai Patel and the same is referred in para 6 of the order wherein the total\namount is assumed Rs. 66,52,25,000/-. The learned

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

199/- had been taxed in the year under consideration invoking section 69B of\nthe Act. The learned AO relied upon page 73 of A-23, as seized in the case of third party\ni.e. Jayantibhai Patel and the same is referred in para 6 of the order wherein the total\namount is assumed Rs. 66,52,25,000/-. The learned