DCIT, CIRCLE-2(2), SURAT vs. THE SURAT DISTRICT CO-OP. BANK LIMITED, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

section 143(3) of ITA Nos.590/SRT/2019 & 4/SRT/2020 The Surat Dist. Co.op Bank Ltd. the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 28.01.2014. 2. Since, the issues involved in these two appeals, are common and identical; therefore, these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience

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

36(1)(va) if paid by the due date prescribed under those Acts, accordingly disallowed Rs. 1,48,464/-. 9. Aggrieved by the additions in the assessment order, the assessee filed appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee filed detailed written submissions. The submission on all three additions is recorded in para

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

36(1)(va) if paid by the due date prescribed under those Acts, accordingly disallowed Rs. 1,48,464/-. 9. Aggrieved by the additions in the assessment order, the assessee filed appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee filed detailed written submissions. The submission on all three additions is recorded in para

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

vii) at Page No. 10 of assessment order and submitted that DCIT, Circle-1(1)(2), Surat Vs. Kejriwal Industries Ltd.,/ITA No.1509/AHD/2016 for A.Y. 2011-12 Page 26 of 49 the AO has observed that the ACIT-TDS, Ranchi has categorically mentioned as finding of fact that all of the alleged lenders are family members or associates of either

D V PROPERTIES PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal filed by the assessee is partly allowed to the extent indicated above

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.121/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) D. V. Properties Pvt. Ltd., Vs. The Pcit - 1, 748-749, Golden Plaza Market, Surat. Ring Road, Surat – 395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8392B (Appellant) (Respondent) Ms Chaitali Shah, Ca Appellant By Shri Ashok B. Koli, Cit(Dr) Respondent By Date Of Hearing 19/07/2023 Date Of Pronouncement 29/08/2023

36(1)(va) of the Act, the contribution paid after the due date is not eligible for deduction. The same is to be disallowed. But as per the computation of income available in ITBA portal, for A.Y. 2018-19, it was noticed by ld PCIT that the assessee has not disallowed the same. ITA No.121/SRT/2023/AY.2018-19 D. V. Properties

ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI vs. JASHMIN KANTILAL PATEL, VAPI

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.125/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) The Acit, Vs. Jashmin Kantilal Patel, Vapi Circle, Plot No.320/9, 40 Shed Area, Gidc, Vapi Vapi – 396191. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agcp0492M (Appellant) (Respondent) Shri Vinod Kumar, Sr. Dr Appellant By Shri Mehul Shah, Ca Respondent By Date Of Hearing 09/08/2023 Date Of Pronouncement 28/08/2023

section 143(1) of the Act, to the tune of Rs.2,13,98,205/- (The said income / addition of Rs.2,13,98,205/- relates to total TDS of Rs.1,60,305/-). 5. On appeal by assessee, the ld CIT(A) deleted the addition observing as follows: “Facts of the case and appellant's submission were perused. Taxability of income comes

LATE MAHESH RAMANLAL MODI L/H MANISH MAHESH MODI,BHARUCH vs. ACIT CIRCLE-1, BHARUCH

In the result, ground No. VII of appeal raised by the assessee is also allowed for statistical purposes

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Physical Hearing) Late Mahesh Ramanlal Modi, A.C.I.T., Through L-H Manish Mahesh Modi, Circle-1, Vs. Near Shakuntal Apartment, Dahej Bharuch. Bypass Road At Nandelav, Bharuch-392001 (Gujarat) Pan No. Adfpm 4030 N Appellant/ Assessee Respondent/ Revenue

VII) Addition of Rs.61,10,903 in respect of sundry creditors: 2 Late Mahesh Ramanlal Modi through L/H-Manish Mahesh Modi Vs ACIT (1) The learned CIT(A) was not justified in not entertaining additional evidence under Rule 46A, particularly when the appellant demonstrated that he was deprived of the reasonable opportunity during the assessment. (2) The learned

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.

vii) Copy of Trading, Profit and Loss and Balance sheet of General Department (English Translation) for the AY.2007- 08 (vide PB.15 to 21) (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

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.

vii) Copy of Trading, Profit and Loss and Balance sheet of General Department (English Translation) for the AY.2007- 08 (vide PB.15 to 21) (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

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.

vii) Copy of Trading, Profit and Loss and Balance sheet of General Department (English Translation) for the AY.2007- 08 (vide PB.15 to 21) (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

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.

vii) Copy of Trading, Profit and Loss and Balance sheet of General Department (English Translation) for the AY.2007- 08 (vide PB.15 to 21) (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

ACIT, CC - 2., SURAT vs. M/S. MANGALMURTY DEVELOPERS, SURAT

In the result, ground No. 2 raised by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.217/Srt/2020 "नधा"रण वष"/Assessment Year: (2016-17) (Virtual Court Hearing) The Acit, Central Circle-2, Vs. M/S. Mangalmurti Developers, Surat. 17/18, Astvinayak Raw House, Near Parshuram Garden, Adajan, Surat-395001. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aavfm9510C

vii) Misc work Nil 10/03/2016 8,36,806/- (viii) Plaster work Nil 10/03/2016 8,80,610/- (ix) Electrical work Nil 29/03/2016 5,10,600/- (x) Painting work 1 10/03/2016 4,56,200/- (xi) RCC Labour work Nil 23/03/2016 1,01,100/- Total 79,27,716/- The Assessing Officer noted that the assessee has made direct expenses of Rs.82

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

36,000)\n5,000/- IT (decoded amount 50,00,000)\n700/- IT (decoded amount 7,00,000)\ng) In the assessment order, the last entry is inserted as TDS Rs. 1,15,000/- just\nto match the TDS of plot No. 224 purchased by the Respondent. It is\nstrongly submitted that there is absolutely no such entry like TDS

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

36,000)\n5,000/- IT (decoded amount 50,00,000)\n700/- IT (decoded amount 7,00,000)\ng) In the assessment order, the last entry is inserted as TDS Rs. 1,15,000/- just\nto match the TDS of plot No. 224 purchased by the Respondent. It is\nstrongly submitted that there is absolutely no such entry like TDS

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

36,000)\n5,000/- IT (decoded amount 50,00,000)\n700/- IT (decoded amount 7,00,000)\ng) In the assessment order, the last entry is inserted as TDS Rs. 1,15,000/- just\nto match the TDS of plot No. 224 purchased by the Respondent. It is\nstrongly submitted that there is absolutely no such entry like TDS

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

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)

section 40A(3) of the I.T. Act. (iii) If the telescopic benefit is given to the assessee then, first, corresponding purchase for unaccounted sale of Rs.2,55,46,125/- ITA Nos.440 & 443//SRT/2018/AY.2014-15 M/s. J. K. Jewellers should have been accounted for. The ld Counsel for the assessee could not throw any light on this aspect. (iv) In view

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)

section 40A(3) of the I.T. Act. (iii) If the telescopic benefit is given to the assessee then, first, corresponding purchase for unaccounted sale of Rs.2,55,46,125/- ITA Nos.440 & 443//SRT/2018/AY.2014-15 M/s. J. K. Jewellers should have been accounted for. The ld Counsel for the assessee could not throw any light on this aspect. (iv) In view

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

vii) Evidence of import of goods. (viii) Evidence of export of goods. (ix) Details of power expenses and copy of electric record. (x) Produce of books of accounts along with relevant record. On perusal of the submissions filed by assessee as additional evidence following anomalies have been noticed. (A) The value of closing stock of the silver