ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER , TDS, CPC, SURAT

250 of the Income-tax Act, 1961 (in\nshort, 'the Act') by the learned Addl./Jt. Commissioner of Income-tax\n(Appeals) - 9, Delhi [in short, ‘the CIT(A)’] for the different assessment years\n(AYs) 2011-12, 2013-14, 2014-15, 2015-16 and 2016-17. All these appeals\nbefore the CIT(A) were against orders passed u/s 200A

AKSHAR INFRA,BHARUCH vs. ITO(TDS), BHARUCN, BHARUCH

In the result, the ground Nos

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.276/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Akshar Infra Income Tax Officer (Tds), Bharuch, Hari Kunj, R.S.No.347, Old N.H.S. Vs Station Road, Bharuch- Nr. Samrajya School, 356069 Andada, Ankleshwar, Bharuch-393001 Pan No. Abbfa 5016 E अपीलाथ"/Appellant ""थ" /Respondent

5. The Ld. CIT(A) failed to make note of the Hon'ble Apex Court’s decision in EliLilly 312 ITR 225 (SC) wherein it was held that the payment by the deductee would be treated as “date on which tax is actually paid.” 6. The appellant craves leave to add, alter, amend, modify any grounds of appeal.” 2. Brief

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

250 of the Income-tax Act, 1961 (in\nshort, 'the Act') by the learned Addl./Jt. Commissioner of Income-tax\n(Appeals) - 9, Delhi [in short, ‘the CIT(A)’] for the different assessment years\n(AYs) 2011-12, 2013-14, 2014-15, 2015-16 and 2016-17. All these appeals\nbefore the CIT(A) were against orders passed u/s 200A

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

5. 855/SRT/2024 2016-17 Altret Industries Pvt. Ltd., ITO, 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E Appellant by Shri Kishor Gheewala, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 23/07/2025 Date of Pronouncement 25/07/2025 आदेश / O R D E R ITA Nos.810 to 818 & 855/SRT/2024 Altret Industries Pvt. Ltd. PER BIJAYANANDA PRUSETH

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

5. 855/SRT/2024 2016-17 Altret Industries Pvt. Ltd., ITO, 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E Appellant by Shri Kishor Gheewala, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 23/07/2025 Date of Pronouncement 25/07/2025 आदेश / O R D E R ITA Nos.810 to 818 & 855/SRT/2024 Altret Industries Pvt. Ltd. PER BIJAYANANDA PRUSETH

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICXER, TDS, CPC

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

5. 855/SRT/2024 2016-17 Altret Industries Pvt. Ltd., ITO, 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E Appellant by Shri Kishor Gheewala, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 23/07/2025 Date of Pronouncement 25/07/2025 आदेश / O R D E R ITA Nos.810 to 818 & 855/SRT/2024 Altret Industries Pvt. Ltd. PER BIJAYANANDA PRUSETH

ALTRET INDUSTRIES PRIVATE LIMITED,SAIYEDPURA SURAT vs. THE INCOME TAX OFFICER TDS CPC, CPC

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

5. 855/SRT/2024 2016-17 Altret Industries Pvt. Ltd., ITO, 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E Appellant by Shri Kishor Gheewala, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 23/07/2025 Date of Pronouncement 25/07/2025 आदेश / O R D E R ITA Nos.810 to 818 & 855/SRT/2024 Altret Industries Pvt. Ltd. PER BIJAYANANDA PRUSETH

ALTRET INDUSTRIES PRIVATE LIMITED,ALTRET HOUSE, SAIYEDPURA vs. THE INCOME TAX OFFICER, TDS, CPC, COMMISSIONER OF INCOME TAX

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

5. 855/SRT/2024 2016-17 Altret Industries Pvt. Ltd., ITO, 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E Appellant by Shri Kishor Gheewala, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 23/07/2025 Date of Pronouncement 25/07/2025 आदेश / O R D E R ITA Nos.810 to 818 & 855/SRT/2024 Altret Industries Pvt. Ltd. PER BIJAYANANDA PRUSETH

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

5. 855/SRT/2024 2016-17 Altret Industries Pvt. Ltd., ITO, 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E Appellant by Shri Kishor Gheewala, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 23/07/2025 Date of Pronouncement 25/07/2025 आदेश / O R D E R ITA Nos.810 to 818 & 855/SRT/2024 Altret Industries Pvt. Ltd. PER BIJAYANANDA PRUSETH

INTERNATIONAL CREATIONS PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD-1, SURAT

In the result, the appeal of the assessee is allowed

Bench: SHRI DINESH MOHAN SINHA (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

5. The AO held that TDS of Rs.3,95,000/- (10% of Rs.39,50,000/-) was required to be deducted u/s.194 of the Act by the deductor assessee on aforementioned deemed dividend of Rs.39,50,000/- and deposited in the government account within prescribed time limit provided as per IT Act, but the deductor assessee failed to do so. Therefore

THE UDHNA CITIZEN CO OPP. BANK LIMITED ,NOW MERGE WITH KALUPUR COMMERCIAL CO.OP. BANK LTD,AHMEDABAD vs. I.T.O TDS -2 , SURAT

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

Bench: Shri Sanjay Gargshri Narendra Prasad Sinha

section 201(1) r.w.s 201(1A) of the Act. 3. Aggrieved with the order of the TDS AO, the assessee had filed an appeal before the First Appellate Authority which was decided by the Ld. CIT(A) vide impugned order and the appeal of the assessee was dismissed. 4. Now the assessee is in second appeal before us. The assessee

ARVINDBHAI RAMNIKLAL RAVAL HUF,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(6), SURAT, SURAT

In the result, appeal of assessee is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.19/Srt/2024 Assessment Year: (2017-18) (Physical Court Hearing) Arvindbhai Ramniklal Raval Income Tax Officer, Ward- बनाम/ (Huf)308, Chhapania Street, 1(3)(6), Surat, Room No.303, 3Rd Vs. Adajan, Surat-395 009 Floor, Income Tax Office, Anavil Business Centre, Adajan Hazira Road, Adajan, Surat-395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaeha 1847 D (अपीलाथ"/Appellant) (""थ" /Respondent)

250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 04.12.2023 by the National Faceless Appeal Centre, Delhi /Commissioner of Income-tax (Appeals) [in short ‘Ld. CIT(A)’] for the Assessment Year (AY) 2017-18, which in turn arises out of assessment order passed by Assessing Officer u/s 143(3) of the Act dated 24.12.2019. Grounds of appeal

VINAYLAL SHANKARLAL PRAJAPATI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(4), SURAT

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

Bench: Shri Pawan Singh(Physical Hearing) Vinaylal Shankarlal Prajapati, I.T.O., Block No. 26, Plot No. 1, Shyam Raw Ward-2(3)(4), Vs. House, Godadara Road, Parvat Gam, Surat. Surat. Pan No. Abcpp 1291 P Appellant/ Assessee Respondent/ Revenue

250(6) of the Income Tax Act, 1961. The ld. AR of the assessee submits that the Assessing Officer issued notice dated 31/03/2023 for making submission on or before 24/03/203. The assessee requested adjournment up to 8th April,2023. However, the ld. CIT(A) passed the order on 30/03/2023 by taking a view that despite granting three opportunities, the assessee

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

250/- invoking section 69A & 69C of the Act as\ndiscussed in para 6.3 of the appellate order.\n2. The learned CIT(A) grossly erred in confirming addition of Rs.14,05,430/-\nbeing profits on “on-money” at 13% thereof u/s 69A of the Act as discussed in\npara 7.5 of the appellate order.\n3. The learned CIT(A) grossly erred

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

250/- invoking section 69A & 69C of the Act as\ndiscussed in para 6.3 of the appellate order.\n2. The learned CIT(A) grossly erred in confirming addition of Rs.14,05,430/-\nbeing profits on “on-money” at 13% thereof u/s 69A of the Act as discussed in\npara 7.5 of the appellate order.\n3. The learned CIT(A) grossly erred

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

250/- invoking section 69A & 69C of the Act as\ndiscussed in para 6.3 of the appellate order.\n2. The learned CIT(A) grossly erred in confirming addition of Rs.14,05,430/-\nbeing profits on “on-money” at 13% thereof u/s 69A of the Act as discussed in\npara 7.5 of the appellate order.\n3. The learned CIT(A) grossly erred

SIDDHA CONSTRUCTION,DADRA AND NAGAR HAVELI (UT) vs. THE DEPUTY COMMISSIONER OF INCOME TAX, VAPI CIRCLE , VAPI

In the result, the appeal of the assessee is allowed

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

250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2012-13. 2. Heard arguments of both parties and perused the record. In this case, the addition of Rs.34,50,000/- on account of unsecured loan received from the assessee. In the present case, the assessment under section 143(3) has been conducted

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1 , BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

250 of the Income-tax Act, 1961 (in short, ‘the Act’), both dated 06.02.2025 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the Assessment Year (AY) 2015-16. ITA No.329/SRT/2025 pertains to the quantum appeal whereas ITA No. 330/SRT/2025 is in respect of the consequential penalty order

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1, BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

250 of the Income-tax Act, 1961 (in short, ‘the Act’), both dated 06.02.2025 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the Assessment Year (AY) 2015-16. ITA No.329/SRT/2025 pertains to the quantum appeal whereas ITA No. 330/SRT/2025 is in respect of the consequential penalty order