M/S. D.KHUSHALBHAI JEWELLERS,,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX,, SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.822/Ahd/2015 ("नधा"रणवष" / Assessment Years: (2010-11) (Virtual Court Hearing) M/S. D. Khushalbhai Jewellers, Vs. The Acit, Circle-3, 1, Khandwala Estate, Parle Point, Surat. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfd7547G (Assessee) (Respondent)

TDS. (3) Alternatively, and without prejudice to above ground, the assessee be granted the benefit of second proviso inserted to section 40(a)(ia) of the Act. (4) The assessee craves leave to add, alter, amend any ground of appeal.” Assessment Years.2010-11 D. Khushalbhai Jewellers 2. Now, we shall take ground no. 1 which relates to partly confirming the addition

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

section 132 (4A) / 292C of the Act.\nii) Dumb papers – The Respondent strongly urges that, in both the pages there is\nno name or signature of buyer or seller.\niii) The Respondent strongly urges that the said loose paper is not in his\nhandwriting.\niv) The Respondent strongly urges that the plot No. 224, Kumbharia was\nregistered by document

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

section 132 (4A) / 292C of the Act.\nii) Dumb papers – The Respondent strongly urges that, in both the pages there is\nno name or signature of buyer or seller.\niii) The Respondent strongly urges that the said loose paper is not in his\nhandwriting.\niv) The Respondent strongly urges that the plot No. 224, Kumbharia was\nregistered by document

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

section 132 (4A) / 292C of the Act.\nii) Dumb papers – The Respondent strongly urges that, in both the pages there is\nno name or signature of buyer or seller.\niii) The Respondent strongly urges that the said loose paper is not in his\nhandwriting.\niv) The Respondent strongly urges that the plot No. 224, Kumbharia was\nregistered by document

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.

245). Therefore, considering these factual position, the Assessing Officer is hereby directed to give relief to assessee at Rs.45,90,732/-. 19. In the result, appeal filed by the assessee in ITA No.137/SRT/2023 for AY.2007-08 is allowed to the extent indicated above, whereas appeal filed by the Revenue in ITA No.129/SRT/2023 is dismissed. 20. We note that 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.

245). Therefore, considering these factual position, the Assessing Officer is hereby directed to give relief to assessee at Rs.45,90,732/-. 19. In the result, appeal filed by the assessee in ITA No.137/SRT/2023 for AY.2007-08 is allowed to the extent indicated above, whereas appeal filed by the Revenue in ITA No.129/SRT/2023 is dismissed. 20. We note that 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.

245). Therefore, considering these factual position, the Assessing Officer is hereby directed to give relief to assessee at Rs.45,90,732/-. 19. In the result, appeal filed by the assessee in ITA No.137/SRT/2023 for AY.2007-08 is allowed to the extent indicated above, whereas appeal filed by the Revenue in ITA No.129/SRT/2023 is dismissed. 20. We note that 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.

245). Therefore, considering these factual position, the Assessing Officer is hereby directed to give relief to assessee at Rs.45,90,732/-. 19. In the result, appeal filed by the assessee in ITA No.137/SRT/2023 for AY.2007-08 is allowed to the extent indicated above, whereas appeal filed by the Revenue in ITA No.129/SRT/2023 is dismissed. 20. We note that Ld. Counsel

SHRI SHARAD Y. JAIN,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(4),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI ANIL GHANSHYAMBHAI KUMAWAT,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

THE INCOME TAX OFFICER, WARD-3(3)(5),, SURAT vs. SHRI VIRENDRA KUMAR LODHA,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI GYANCHAND SUGAMCHAND JAIN,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

SHRI ANIL G. KUMAWAT,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI ANIL GHANSHYAMBHAI KUMAWAT,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

SHRI NARESH R. PAREEK,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(3),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

SHRI ANIL G. KUMAWAT,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

SHRI VIRENDRA KUMAR LODHA,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(5),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

SHRI GYANCHAND & JAIN,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward