SANJAY MAHADEV KHOPKAR,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIR.-3(2), , SURAT

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

Bench: Shri Pawan Singh(Physical Hearing) Sanjay Mahadev Khopkar, A.C.I.T., C-102, Sanskar Jyot, Gaon Devi Circle-3(2), Vs. Road, More Tower Dombivilli West Surat. Kalyan, Thakurli Thane, Maharastra-421201. Pan No. Agipk 1744 K Appellant/ Assessee Respondent/ Revenue

Section 205 of the Act, where the TDS has been made by the employer, the assessee is not liable to pay the similar

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

205,263,834 List of Labour Contractors for the period from: 1-Apr-2017 to 31-Mar-2018 Sr. Name PAN Amount No 194C - Labour Charges & Wages: TDS Deducted &Deposited 1 Pawan Narayan Pawar (TDS Deducted) CEEPP6492M 52,400 2 Favvar Dinesh (TDS Deducted) CYIPP6369P 20,000 3 Ivakashbhai Labhubhai Katrodiya (TDS AUNPK8813E 95,000 Deducted) 4 Rambhai Bhikhabhai Madam

FORTUNE DREAM CON PVT. LTD,VAPI vs. ITO, WARD-2, VAPI, VAPI

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.321/Srt/2019 ("नधा"रणवष" / Assessment Years: (2014-15) (Physical Court Hearing) Vs. The Ito, Ward-2, 3Rd Floor, Fortune Dream Con Pvt. Ltd., Plot No. 165/C/3, Opp. Fortune Pakak Arcade, Aayakar Bhavan, Mall, Gidc, Vapi. Shantinagar Tithal Road, Valsad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcf 4561 F (Assessee) (Respondent) Assessee By : Shri Suresh K. Kabra, Ca Revenue By : Shri Deependra Kumar, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 29/04/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2014-15, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Valsad [In Short “The Ld. Cit(A)”] In Appeal No. Cit(A)/Vls/115/17-18 Dated 14.05.2019 Which In Turn Arises Out Of Penalty Order Passed By Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Dated 30.06.2017. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “1. The Ld Cit(A) Had Erred On The Facts Of The Case In Upholding The Levy Of Penalty U/S 271(1)(C) Of The Act.”

section 271(1) (c) of the Act, to the tune of Rs.4,76,205/-. 6. Aggrieved by the order of the assessing officer, the assessee carried the matter in appeal before the Learned CIT(A) who has confirmed the action of the Assessing Officer. Aggrieved by the order of the ld. CIT(A), the assessee is in appeal before

SHREE DURGA SYNTEX PRIVATE LIMITED,SURAT vs. ACIT, CIRCLE-4, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, PAN: AABCD 8894 P Surat. APPELLANT RESPONDEDNT M/s Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva RS No. 120 & 120/1, Surat. Surat-394305. PAN: AABCD 8894 P APPELLANT RESPONDEDNT Department by Shri H.P. Meena, CIT-DR Assessee

DCIT, CIRCLE-2(1)(2), SURAT vs. M/S. SHREE DURGA SYNTEX PVT. LTD, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, PAN: AABCD 8894 P Surat. APPELLANT RESPONDEDNT M/s Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva RS No. 120 & 120/1, Surat. Surat-394305. PAN: AABCD 8894 P APPELLANT RESPONDEDNT Department by Shri H.P. Meena, CIT-DR Assessee

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

TDS. 4. The Ld. Commissioner of Income Tax (Exemption) has erred in overlooking the fact that, the Appellant has claimed gross income of Rs.52,71,01,098/- as exempt on applicability of mutuality principles and the Appellant has not claimed any expenditure as they are related to exempt income. 5. The Ld. Commissioner of Income Tax (Exemption) has erred

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

section 68 of the Income Tax Act. 15. Brief facts qua the issue are that during the assessment proceedings, the assessing officer noticed that assessee has introduced fresh unsecured loans of Rs.7,30,70,996/- during the year. Therefore, assessing officer issued several notices u/s 142(1) of the Act on 14.08.2015, 19.10.2015, 27.10.2015 and 18.12.2015, wherein the assessee

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

section 68 of the Income Tax Act. 15. Brief facts qua the issue are that during the assessment proceedings, the assessing officer noticed that assessee has introduced fresh unsecured loans of Rs.7,30,70,996/- during the year. Therefore, assessing officer issued several notices u/s 142(1) of the Act on 14.08.2015, 19.10.2015, 27.10.2015 and 18.12.2015, wherein the assessee

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

TDS for Rs.\n1,15,000/- in page 73 of A-23.\nxiii) The Respondent strongly relies on decision of PCIT V. Shri Kuberji Developers\n(IT (SS) A. No. 7 / SRT / 2024) (Paper book page No. 41 to 50) and DCIT V.\nHiteshkumar Laljibhai Patel (IT (SS) A. No. 114 / SRT / 2023) wherein addition\nwas made on the base

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

TDS for Rs.\n1,15,000/- in page 73 of A-23.\nxiii) The Respondent strongly relies on decision of PCIT V. Shri Kuberji Developers\n(IT (SS) A. No. 7 / SRT / 2024) (Paper book page No. 41 to 50) and DCIT V.\nHiteshkumar Laljibhai Patel (IT (SS) A. No. 114 / SRT / 2023) wherein addition\nwas made on the base

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

TDS for Rs.\n1,15,000/- in page 73 of A-23.\nxiii) The Respondent strongly relies on decision of PCIT V. Shri Kuberji Developers\n(IT (SS) A. No. 7 / SRT / 2024) (Paper book page No. 41 to 50) and DCIT V.\nHiteshkumar Laljibhai Patel (IT (SS) A. No. 114 / SRT / 2023) wherein addition\nwas made on the base