ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

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

ix) Copy of Trading, Profit and Loss and Balance sheet of General Department (Gujarati) for the AY.2007-08 (vide PB.22 to 29) (x) Copy of consolidated accounts (Gujarati) for the AY.2007- 08 (vide PB.30 to 38) (xi) Copy of original Assessment order u/s. 143(3) of the Act for the A.Y.2007-08 (vide PB.39 to 49) 10. The Ld. Counsel

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

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

ix) Copy of Trading, Profit and Loss and Balance sheet of General Department (Gujarati) for the AY.2007-08 (vide PB.22 to 29) (x) Copy of consolidated accounts (Gujarati) for the AY.2007- 08 (vide PB.30 to 38) (xi) Copy of original Assessment order u/s. 143(3) of the Act for the A.Y.2007-08 (vide PB.39 to 49) 10. The Ld. Counsel

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

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

ix) Copy of Trading, Profit and Loss and Balance sheet of General Department (Gujarati) for the AY.2007-08 (vide PB.22 to 29) (x) Copy of consolidated accounts (Gujarati) for the AY.2007- 08 (vide PB.30 to 38) (xi) Copy of original Assessment order u/s. 143(3) of the Act for the A.Y.2007-08 (vide PB.39 to 49) 10. The Ld. Counsel

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

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

ix) Copy of Trading, Profit and Loss and Balance sheet of General Department (Gujarati) for the AY.2007-08 (vide PB.22 to 29) (x) Copy of consolidated accounts (Gujarati) for the AY.2007- 08 (vide PB.30 to 38) (xi) Copy of original Assessment order u/s. 143(3) of the Act for the A.Y.2007-08 (vide PB.39 to 49) 10. The Ld. Counsel

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri O.P.Meena

section 68 of the Act. Being, aggrieved, the assessee filed an appeal before the Ld. 9. CIT (A). The findings given by the CIT (A) in his appellate order is reproduced as under: “7.1 The AR submitted detailed submissions" dated 24. 06. 2015 and 28.01.2016 and also paper book containing the copies of show cause notice and details submitted

VAPI GREEN ENVIRO LIMITED,VAPI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, , VALSAD

In the result, various grounds of appeal raised by the assessee are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Vapi Green Enviro Limited, Pr.C.I.T., Valsad. 135, 1St Floor, Via House, G.I.D.C. 301, 3Rd Floor, Palak Vs. Char Rasta, Vapi, Gujarat, Arcade, Shanti Nagar, India-396195. Tithal Road, Pan: Aaacv 8289 P Valsad-396001. Appellant Respondednt

2(24) of the Act and Finance Act, 2015, new sub-clause (xviii) was inserted w.e.f. 01/04/2016 applicable from A.Y. 2016-17 and as per amendment, assistance of any sort whatever name called by Central 9 Vapi Green Enviro Ltd. Vs Pr.CIT Government or State Government shall be considered as income of assessee, except where assistance is taken into account

ACIT, CIRCLE 1(2), SURAT vs. NYA INTERNATIONAL,, SURAT

In the result, ground nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

24. Ground No.3 raised by the Revenue relates to deletion of the addition of Rs.1,40,131/- made by the Assessing Officer on account of non-payment of TDS. 25. Succinct facts qua the issue are that this ground pertains to making addition of Rs.1,40,131/- on account of non-payment of outstanding TDS liability. The assessing officer, during

ACIT, CIRCLE 1(2), SURAT vs. M/S NYA INTERNATIONAL,, SURAT

In the result, ground nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

24. Ground No.3 raised by the Revenue relates to deletion of the addition of Rs.1,40,131/- made by the Assessing Officer on account of non-payment of TDS. 25. Succinct facts qua the issue are that this ground pertains to making addition of Rs.1,40,131/- on account of non-payment of outstanding TDS liability. The assessing officer, during

M/S. J.K. JEWELLERS,BHARUCH vs. THE ACIT, CIRCLE-1, BHARUCH

In the result, ground No.3 raised by the Revenue, is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.440/Srt/2018 Assessment Year: (2014-15) (Virtual Hearing) The Acit, Circle-1, Vs. M/S. J. K. Jewellers, Bharuch. Station Road, Near Rungta School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent) आयकर अपील सं./Ita No.443/Srt/2018 Assessment Year: (2014-15) M/S. J. K. Jewellers, Vs. The Acit, Circle-1, Station Road, Near Rungta Bharuch. School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent)

ix) Copy of receipt voucher issued by the artisian namely (Rose Gold, Mukesh Art Jewellers, R. R. Chains) regarding conversion of 24 Ct gold into 22 Ct gold submitted during the course of assessment as Annexure-D (vide Pb.99 to 101). (x) Copy of trading A/c. of 22 Ct gold submitted during the course of assessment as Annexure-E (vide

THE ACIT, CIRCLE-1, BHARUCH vs. M/S. J.K. JEWELLERS, BHARUCH

In the result, ground No.3 raised by the Revenue, is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.440/Srt/2018 Assessment Year: (2014-15) (Virtual Hearing) The Acit, Circle-1, Vs. M/S. J. K. Jewellers, Bharuch. Station Road, Near Rungta School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent) आयकर अपील सं./Ita No.443/Srt/2018 Assessment Year: (2014-15) M/S. J. K. Jewellers, Vs. The Acit, Circle-1, Station Road, Near Rungta Bharuch. School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent)

ix) Copy of receipt voucher issued by the artisian namely (Rose Gold, Mukesh Art Jewellers, R. R. Chains) regarding conversion of 24 Ct gold into 22 Ct gold submitted during the course of assessment as Annexure-D (vide Pb.99 to 101). (x) Copy of trading A/c. of 22 Ct gold submitted during the course of assessment as Annexure-E (vide

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

TDS on interest payment to finance company u/s 194A. Expenses disallowed u/s 40(a)(ia) of the Income-tax Act,1961. 7. On the facts and in circumstances of the case as well as law on the subject, the Learned Commissioner of Income Tax (Appeals) has erred in confirming the action of the Assessing Office in making addition of Rs.9

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

24,70,47,617/-) and receipts as per Form 26AS (Rs. 26,89,90,965/-). 5. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), after considering the submissions of the assessee and examining the material placed on record, granted partial relief. While the Ld. CIT(A) deleted the addition

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

24,70,47,617/-) and receipts as per Form 26AS (Rs. 26,89,90,965/-). 5. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), after considering the submissions of the assessee and examining the material placed on record, granted partial relief. While the Ld. CIT(A) deleted the addition

DCIT, CIRCLE-1(1)(2), SURAT vs. J B SYNTEX PVT. LTD, SURAT

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.140/Srt/2020 Assessment Year: (2011-12) (Physical Hearing) The Dcit, Vs. J. B. Syntex Pvt. Ltd., Circle – 1(1)(2), B-25, Guj. Eco. Textile Park, Surat N. H. No.8, Palsana, Surat – 394315. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcj9389D (Appellant) (Respondent) Shri Vinod Kumar, Sr. Dr Appellant By Shri Rasesh Shah, Ca Respondent By Date Of Hearing 17/08/2023 Date Of Pronouncement 18/10/2023

ix) Copy of audit report and audited financial statements i.e. Balance Sheet, Profit and loss account alongwith schedules, for the financial year ending on 31.03.2011. (x) Copy of the bank accounts/ledger etc. The assessee-company also filed the explanation before the assessing officer to the effect that source of the source has been explained. 6. However, the assessing officer rejected

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

2, on the facts and in the circumstances of the\ncase and in law, the CIT(A) has erred in deleting the addition of\nRs.13,30,12,996/- without appreciating the fact that the assessee has failed to\nprove that the valuation was made for loan purpose and the assessee has\nvalued the land to Rs.14

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

2, on the facts and in the circumstances of the\ncase and in law, the CIT(A) has erred in deleting the addition of\nRs.13,30,12,996/- without appreciating the fact that the assessee has failed to\nprove that the valuation was made for loan purpose and the assessee has\nvalued the land to Rs.14

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

2, on the facts and in the circumstances of the\ncase and in law, the CIT(A) has erred in deleting the addition of\nRs.13,30,12,996/- without appreciating the fact that the assessee has failed to\nprove that the valuation was made for loan purpose and the assessee has\nvalued the land to Rs.14