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

section 194C of the Act, if a single payment does not exceed Rs.30,000/- or the total sum paid during the financial year does not exceed Rs.1 lakh, deduction of TDS u/s 190C is not required. However, it is not clear from the submission of the appellant that the daily wages and labour charges of Rs.8

SHRI DINESHBHAI VITTALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER,, SURAT

In the result, the appeal of the assessee partly allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.970/Ahd/2016 िनधा"रण वष"/Assessment Year:2009-10 Shri Dineshbhai Vittalbhai Income Tax Officer, Patel, Ward- 2(3)(7), Surat 6/1261, Bhut Sheri, Mahidharpura Surat Pan: Aatwpp 3597J अपीलाथ" Appellant ""यथ"/Respondent

4 of 15 which is eligible for exemption under section 10(37) of the Act. The AO also observed that land was acquired by SMC at Dindoli for sewage treatment plant and was not under compulsory acquisition of land. The AO further noted that land was acquired u/s. 77 of BPMC Act, 1949 hence; the said land was acquired

SHRI BIPINCHANDRA HIRALAL THAKKAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(6),, SURAT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2126/Ahd/2016 ("नधा"रणवष" / Ay.: (2013-14) Shri Bipinchandra Hiralal Thakkar, Vs. Income Tax Officer, Plot No.60/61, Hari Ichha Society, Ward-1(2)6, Surat. Udhna Bhestan Road, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpt1432D (Assessee) (Respondent)

section 194A and 194C of the I.T. Act 1961. Therefore, assessing officer issued a show cause notice to the assessee to explain the reasons for non-deduction of TDS. 4

DHANSUKHBHAI PARAGJIBHAI PATEL,,SURAT vs. THE DCIT, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee partly allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1021/Ahd/2016 िनधा"रण वष"/Assessment Year:2009-10 Shri Dhansukhbhai Deputy Commissioner Of Paragjibhai Patel, Income-Tax, 143, Brahaman Faliya, Circle - 2(3) Surat Dindoli Udhna 394210 Pan: Avdpp7007 L अपीलाथ" Appellant ""यथ"/Respondent

4 of 16 which is eligible for exemption under section 10(37) of the Act. The AO also observed that land was acquired by SMC at Dindoli for sewage treatment plant and was not under compulsory acquisition of land. The AO further noted that land was acquired u/s. 77 of BPMC Act, 1949 hence; the said land was acquired

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

section 201(1)/201(1A) on 28.07.2021 and also held liable to pay interest from the date on which Tax at Sources (TDS) was liable to be deducted. The Assessing Officer worked out @ 1% on total sale consideration at 4

ACIT, CENTRAL CIRCLE-4, SURAT vs. VALENCIA CORPORATION, SURAT

In the result, this appeal of revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) A.C.I.T. M/S Valencia Corporation, Central Circle-4, S. No. 400, T.P. No. 29 (Vesu-Rundh Vs. Surat. Magdalla), F.P. No. 45/2, Nr. Siddhivinayak Temple, Vesu, Surat (Gujarat) Pan : Aakfv 2329 K Appellant Respondednt C.O. No. 17/Srt/2023 (Arising Out Of Ita No. 257/Srt/2022)(Ay: 2016-17) M/S Valencia Corporation, A.C.I.T. S. No. 400, T.P. No. 29 (Vesu- Central Circle-4, Vs. Rundh Magdalla), F.P. No. 45/2, Surat. Nr. Siddhivinayak Temple, Vesu, Surat (Gujarat) Pan : Aakfv 2329 K Appellant/Objector Respondednt

section 250(5). 4. In addition and alternative to cross objection No. 1, 2, & 3, in view of the facts and circumstances of the case and in law, the Ld. CIT(A) has rightly appreciated the facts that entire amount of Rs. 2,56,70,912/- pertains to works contractor(i.e. Konark Infratech) and TDS

SHREE ABHISHEK BIPINBHAI NAIK,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(1), SURAT

In the result, the ground No

Bench: Shri Pawan Singh(Virtual Hearing) Abhishek Bipinbhai Naik I.T.O., (Prop. Of M/S Shivbhole Services), Ward 1(2)(1), Vs. House No. 1, Desai Faliyu, At Po Surat. Vaktana, Tal, Choryasi Via Sachin, Surat-394230. Pan No. Agppn 5994 H Appellant/ Assessee Respondent/ Revenue

TDS deducted under Section 194H of Rs. 1,78,673/-, thus the Assessing Officer was aware about the business activities of assessee. No notice or summon under Section 131 or 136 of the were issued for calling information from Interactive Financial & Trading Services Pvt. Ltd. and Flight Raja Travels Pvt. Ltd. On the applicability of Section

NIRAV BIPINBHAI VAGHASIYA,SURAT vs. INCOME TAX OFFICER, WARD 3(2)(1), SURAT

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

Bench: Shri Pawan Singhआ.अ.सं./Ita No.90/Srt/2022 (Ay 2018-19) (Hearing In Physical Court) Nirav Bipinbhai Vaghasiya Income Tax Officer, 59, Shradha Deep Society, Ward-3(2)(1), Surat Vs Singanpore, Causewayroad, Ved Road, Surat-395004 Pan No: Amupv 4454 H अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By None राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 04.01.2023 उ"घोषणा क" तार"ख/Date Of 16.01.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac”/Ld.Cit(A) Dated 28.12.2021 For Assessment Year 2018-19, Which In Turn Arises Out Assessment Order Passed By Asst. Director Of Income Tax, Centralized Processing Centre (Cpc) Bengaluru Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 23.10.2019. The Assessee Has Raised The Following Grounds Of Appeal:- “1. In Law & In Facts & Circumstances Of The Case, The Learned Cit(A) National Faceless Appeal Centre Erred In Not Allowing Tds Nirav B Vaghasiya Credit Of Rs.2,21,000 Though The Same Is Duly Reflected In Form No 26As Of The Appellant. 1.1 In Law & In Facts & Circumstances Of The Case, The Learned Cit(A) National Faceless Appeal Centre Erred In Not Allowing The Tds Credit Of Rs.2,21,000 Though The Capital Gain On Sale Of Property Was Offered For Taxation In The Hands Of Partnership Form & No Revenue Loss Incurred To The Department. 1.2 In Law & In Facts & Circumstances Of The Case, The Learned Cit(A) National Faceless Appeal Centre Erred In Not Allowing Tds Credit To The Appellant Though No Income Against Such Tds Credit Was Earned By The Appellant Against Such Tds Credit.

4 Nirav B Vaghasiya assessee claimed credit of such TDS reflected in Form-26AS. The capital gains of sale of immovable property was offered by partnership firm and there is no loss to revenue if credit / refund of TDS is given to assessee. The claim of refund was not granted at the time of passing order under section

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 under section 37 and disallowance of Rs.61,883/- under section 14A of the Act. On appeal before ld. CIT(A), the action of the A.O. was upheld. 3. Being aggrieved, the assessee filed appeal before this Tribunal. 4

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 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

4 of 49 commissions to DCIT, Circle-1, Ranchi and ACIT-TDS, Circle- Ranchi under section 131 (1)(d) of the Act to conduct

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

SHRI ANIL OMPRAKASH MISHRA,SURAT vs. INCOME TAX OFFICER, WARD-1(2)(1), SURAT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Shri Anil Om Prakash Mishra, I.T.O., A-281, Shubham Bunglows, Sachin, Ward-1(2)(1), Vs. Surat-394230. Surat. Pan No. Ajnpm 7661 F Appellant/ Assessee Respondent/ Revenue

4,76,200/-. The net profit was shown on the basis of bank statement and rough jotting. The assessee was not maintaining any books of account. No account was maintained in respect of job work. The profit was declared on estimation basis. The only documents available with the assessee was bank passbook and TDS details. The provisions of Section

SHEELABEN D. ITALIA,SURAT vs. INCOME TAX OFFICER, WARD - 2(3)(4), SURAT

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

Bench: Shri Pawan Singh(Physical Hearing) Sheelaben D. Italia, I.T.O., 10, Vaibhav Bunglow, City Ward-2(3)(4), Vs. Gymkhana Road, Piplod, Surat. Surat. Pan No. Aacpi 0617 F Appellant/ Assessee Respondent/ Revenue

TDS on the amount of interest of Rs. 4,25,116/-. The assessee incurred total interest expenses of Rs. 12,36,024/- and difference of Rs. 4,11,258/- was deducted from business income in computation of income. The bank interest of Rs. 61,869/- was shown under the head “income from other sources”. The CPC compared the interest income

THE SURAT DISTRICT CO-OP. BANK LTD,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), SURAT, 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

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

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIR. -4, SURAT vs. SHRI HITESHKUMAR LALJIBHAI PATEL, SURAT

In the result, the ground of appeal raised by revenue is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.295/Srt/2023 (Ay 2018-19) (Hearing In Virtual Court) Deputy Commissioner Of Income- Shri Hiteshkumar Laljibhai Tax, Central Circle-4, Surat, Room Patel, 52, Narayanmuni Nagar Vs No.508, 5Th Floor, Aayakar Society, Nani Ved Road, Surat- Bhawan, Majura Gate, Surat- 395004 Pan Aanpp 3560 B 395001 अपीलाथ"/Appellant ""थ" /Respondent

TDS was claimed by assessee, hence, income should be considered in the hands of assessee. The Assessing Officer referred the provision of under section 198 of the Act, which prescribed that any deduction made in accordance with the foregoing provision of that Chapter shall for the purpose of computing the income of an assessee be deemed to 3 Sh. Hiteshkumar

MANSI RINKESHKUMAR RATHOD,SURAT vs. ITO, TDS, WARD-1, SURAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.699/Srt/2024 Assessment Year: (2019-20) (Physical Hearing) Mansi Rinkeshkumar Rathod, Vs. Tds, Cpc, Ayakar Bhawan, 4-A/2, Yogi Krupa Society, New Sector – 3, Up – 201010. Civil Road, Surat - 395007 Jurisdiction: Tds, Ward – 1, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ciapr0584A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 02/05/2025

4-A/2, Yogi Krupa Society, New Sector – 3, UP – 201010. Civil Road, Surat - 395007 Jurisdiction: TDS, Ward – 1, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: CIAPR0584A (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 18/03/2025 Date of Pronouncement 02/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal

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