CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

TDS was made by the deductors,\ncredit of which was given by the AO. The assessee has also not maintained any\nbooks of account and the accounts of the appellant are not audited despite the\nsale amount running into crores of rupees. Even the interest income was not\noffered for taxation. The assessee also did not file any reply

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

TDS was made by the deductors,\ncredit of which was given by the AO. The assessee has also not maintained any\nbooks of account and the accounts of the appellant are not audited despite the\nsale amount running into crores of rupees. Even the interest income was not\noffered for taxation. The assessee also did not file any reply

THE ITO, WARD-1,, NA vs. ARIVS.SHRI ANILKUMAR AMRUTLAL CHAHWALA, NAVSARI

In the result, this ground of appeal is rejected

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.2078/Ahd/2010 िनधा"रणवष"/Assessment Year: 2006-07 आ.अ.सं./I.T.A No.1003/Ahd/2011 िनधा"रणवष"/Assessment Year: 2007-08 The Income Tax Officer, Vs. Shri Anil Kumar Amrutlal Chahwala, Ward-(1), Navsari. 102, Trimurti Complex, Vijalpore, Navsari. [Pan: Abnpc 6308 F] अपीलाथ" / Appellant ""थ"/Respondent

28,86,206/- under section 40(a)(ia), as the A.O. has made addition of entire labour expenses in the assessment order, so he has not made separately disallowed the amount under section 40(a)(ia). The Assessing Officer disallowed the payment to labour contractor exceeding Rs.50,000/- without remitting TDS

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

section 201(3) has to be calculated from the last revised statement, we find that on similar ITA.No 246-248 & 323/SRT/2019 A.Ys.09-10 to 11-12 Bank of India, Surat submission, the Hon'ble ITAT Mumbai Benches in the case of Sodexo SVC India Pvt. Ltd. (supra) while considering the similar objection of Revenue held that such correction

BANK OF INDIA,SURAT vs. ITO (TDS-1), SURAT, SURAT

In the result, assessee’s both appeals are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

section 201(3) has to be calculated from the last revised statement, we find that on similar ITA.No 246-248 & 323/SRT/2019 A.Ys.09-10 to 11-12 Bank of India, Surat submission, the Hon'ble ITAT Mumbai Benches in the case of Sodexo SVC India Pvt. Ltd. (supra) while considering the similar objection of Revenue held that such correction

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

section 201(3) has to be calculated from the last revised statement, we find that on similar ITA.No 246-248 & 323/SRT/2019 A.Ys.09-10 to 11-12 Bank of India, Surat submission, the Hon'ble ITAT Mumbai Benches in the case of Sodexo SVC India Pvt. Ltd. (supra) while considering the similar objection of Revenue held that such correction

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

section 201(3) has to be calculated from the last revised statement, we find that on similar ITA.No 246-248 & 323/SRT/2019 A.Ys.09-10 to 11-12 Bank of India, Surat submission, the Hon'ble ITAT Mumbai Benches in the case of Sodexo SVC India Pvt. Ltd. (supra) while considering the similar objection of Revenue held that such correction

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result ground No. 4 of the appeal is allowed

Bench: Shri Pawan Singh, Hon'Ble & Dr Arjun Lal Saini, Hon'Ble(Virtual Court - Virtual Hearing) आ.अ.सं./I.T.A No.262/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Sach Electro Mech Pvt. Ltd., V The Income Tax Officer, C/2, Maheshwari Apartment, S Ward-2(1)(2), Surat. Timaliyawad, Nanpura, . Surat – 395 001. [Pan: Aaics 8963 M] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Manish J.Shah – Ar राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

TDS. In the result, the ground No. 3 is allowed. 14. Ground No.4 relates to disallowance u/s.14A of the Act. The ld.AR of the assessee submits that during the financial year relevant to the assessment period under consideration, the assessee has not shown any exempt income, therefore there should not be any disallowance under section

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

TDS, Circle- Ranchi under section 131 (1)(d) of the Act to conduct enquiries in case of the lenders based at Ranchi. The said officers have sent the enquiry reports, which are framing part of assessment order. The findings of the AO as per chart is as under: S. Name of the Alleged Findings of enquiry N. Lenders Loan(includi

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)

TDS u/s 194 of the Act. Therefore, CIT(A) held that the action of the AO is totally within the four corners of law. Accordingly, the order of the AO was upheld and appeal of the assessee was dismissed by CIT(A). 7. Aggrieved by the order of CIT(A), the assessee has filed present appeal before the Tribunal

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

28 Pareshbhai Punjabhai Vanzara (Form AZDPV7852K 458,000 26A attached) ITA No.541/SRT/2024/AY.2018-19 Engineering Professional Co. Pvt. Ltd. 29 Other small Sub Contractor - 55,21,841 TOTAL 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

ITO, WARD-3(3)(4), SURAT vs. M/S. SATYAM ENTERPRISE, SURAT

In the result, this part of issue is allowed for statistical purpose

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., M/S Satyam Enterprise, Ward- 3(3)(4), 182-Thakordwar Society, Nr. Vs. Surat. Spinning Mill, Varachha Road, Surat. Pan No. Abvfs 5076 L Appellant/ Assessee Respondent/ Revenue

TDS on labour contract expenses. Thus, the Assessing Officer on the basis of report of auditor and in absence of complete details of contract payments, made disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 (in short, the Act) of Rs. 3,28

THE DCIT, CIRCLE-1,, BHARUCH vs. M/S. GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD.,, BHARUCH

In the result, this ground of appeal is also dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.431/Srt/2018 (Ay 2007-08) & (Hearing In Virtual Court) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank Of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 Pan : Aaacg 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./Ita No.432/Srt/2018 & ""या"ेप/C.O. No.12/Srt/2021 [A/O Ita No.432/Srt/2018] (Ay 2012-13) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Fertilizers & Chemicals Ltd. Vs Bharuch, Above Bank Of P.O. Narmada Nagar, Dist. Baroda, Station Road, Bharuch-392015 Pan : Aaacg 8372 Q Bharuch-320001 अपीलाथ"/Appellant ""यथ" /Respondent/Co- Objector

TDS is made on the 24 ITA No.431-432/SRT/2018 & CO 12/SRT/2021 (A.Ys 07-08 & 12-13) M/s Gujarat Narmada Valley Fertilizers & Chemicals Ltd. discount of Rs. 4.697 crore made to dealers. The assessing officer held that dealers are acting as agent of the assessee and like commission agent. The so-called dealers have rendered services in the course of buying

THE DCIT, CIRCLE-1,, BHARUCH vs. M/S. GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD.,, BHARUCH

In the result, this ground of appeal is also dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.431/Srt/2018 (Ay 2007-08) & (Hearing In Virtual Court) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank Of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 Pan : Aaacg 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./Ita No.432/Srt/2018 & ""या"ेप/C.O. No.12/Srt/2021 [A/O Ita No.432/Srt/2018] (Ay 2012-13) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Fertilizers & Chemicals Ltd. Vs Bharuch, Above Bank Of P.O. Narmada Nagar, Dist. Baroda, Station Road, Bharuch-392015 Pan : Aaacg 8372 Q Bharuch-320001 अपीलाथ"/Appellant ""यथ" /Respondent/Co- Objector

TDS is made on the 24 ITA No.431-432/SRT/2018 & CO 12/SRT/2021 (A.Ys 07-08 & 12-13) M/s Gujarat Narmada Valley Fertilizers & Chemicals Ltd. discount of Rs. 4.697 crore made to dealers. The assessing officer held that dealers are acting as agent of the assessee and like commission agent. The so-called dealers have rendered services in the course of buying

DEPUTY COMMISSIONER OF INCOME TAX, SURAT vs. HAYWOOD HOSPITALITY(INDIA) PVT. LTD, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambledeputy Commissioner Of Haywood Hospitality(India) Vs. Income Tax, Pvt. Ltd., Surat 1St Floor, Gujarat Jhm Hotels Ltd., Near Bharti Park, Athwalines, Surat. [Pan : Aabcj9651 N] (Appellant) .. (Respondent) Appellant By : Shri Mukesh Jain, Cit(Dr) Respondent By: Shri Hiren R Vepari, Ar Date Of Hearing 22.01.2026 Date Of Pronouncement 26.02.2026 O R D E R

Section 250 of the Income-tax Act, 1961 (“the Act”), relating to the Assessment Year 2014-15. 2. The Revenue has raised the following grounds of appeal: (1) On the facts and circumstances of the case and in law the Ld.CIT has erred in deleting the addition of Rs.5,13,33,549/ made on account of disallowance of salary expenses

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

TDS was made by the deductors,\ncredit of which was given by the AO. The assessee has also not maintained any\nbooks of account and the accounts of the appellant are not audited despite the\nsale amount running into crores of rupees. Even the interest income was not\noffered for taxation. The assessee also did not file any reply

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)

section 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

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

TDS while making payment, which resulted into positive financial growth of the company. In view of this factual position, the recipient Directors paid tax on such commission, then it is an Act of charging tax under right head in the right hands of the right person for the right Assessment year. Therefore, we are of the considered opinion that

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

TDS while making payment, which resulted into positive financial growth of the company. In view of this factual position, the recipient Directors paid tax on such commission, then it is an Act of charging tax under right head in the right hands of the right person for the right Assessment year. Therefore, we are of the considered opinion that