JAVAHARLAL S DHARIWAL,SURAT vs. ITO WARD 1(2)(2), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singhआ.अ.सं./Ita No.203/Srt/2020 (Ay 2013-14) (Hearing In Physical Court) Javaharlal S Dhariwal Income Tax Officer, 886 Old Gidc, Nr. Bank Of Ward-1(2)(2), Surat-395001 Vs Baroda, Katargam, Surat- 395004 Pan No: Aaypd 4207 G अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Mahul Shah, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 02.02.2023 उ"घोषणा क" तार"ख/Date Of 28.04.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-2, Surat [For Short To As “Ld.Cit(A)”] Dated 30.01.2020 For Assessment Year 2013- 14, Which In Turn Arises Out Assessment Order Passed By Income-Tax Officer-Ward-1(2)(2), Surat/Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 12.02.2016. The Assessee Has Raised The Following Grounds Of Appeal:- “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A) Has Erred In Confirming The Action Of Assessing Officer In Making A Disallowance Of Rs.3,45,378/- U/S 40(A)(Ia) Of The It Act 1961. Javaharlal S Dhariwal 2. On The Facts & Circumstances Of The Case As Well As Law On The Subject The Learned Cit(A) Has Erred In Partly Confirming The Action Of Assessing Officer By Sustaining The Disallowance Of Rs.2,46,915/- Out Of Total Disallowance Of Rs.4,93,830/- On Account Of Machinery Salary Expenses. 3. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A) Has Erred In Confirming The Action Of Assessing Officer In Making Addition Of Rs.3,95,466/- Being Interest Expenses Claimed U/S 57 Of The Act.

TDS) as required under section 194C 2 Javaharlal S Dhariwal r.w.s. 194A of the Act. The assessee was given show cause by the assessing officer as to such expenses may not be disallowed. The assessing officer recorded that no response was made nor any detailed like PAN, or addresses of the parties were furnished. The Assessing Officer in absence

SHREE MAHUVA PRADESH SAHAKARI KHAND UDYOG MANDLI LTD.,,MAHUVA vs. THE INCOME TAX OFFICER.TDS-4,, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 117/Ahd/2015 िनधा"रण वष"/A.Y.:2008-09 M/S. Shree Mahuva Pradesh Vs. Income-Tax Officer Tds-4 Sahkari Khand Udyog Mandali Surat Ltd. At & Po Sugar Factory Bamania 305202 Pan: Aaaas 4731M अपीलाथ" Appellant ""यथ"/Respondent

TDS- Surat [2011] 45 SOT 86 (Ahd) which held the assessee has sold certain scrap of consisting of plastic drums, wooden scrap , plates materials, used oil, electric cables etc. was not held to be covered by the definition of scrap as defined 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

ITO, WARD-3(3)(1), SURAT vs. SHRI ARVINDBHAI RATANBHAI MOKANI, SURAT

In the result, this appeal of the revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., Arvindbhai Ratanbhai Mokani, Ward-3(3)(1), D-260-261, Vittal Nagar Society, Vs. Surat. Varachha Road, Hira Baug, Surat-395006. Pan No. Ahfpm 2302 K Appellant/ Assessee Respondent/ Revenue

Section 68 of the Act. The assessee further submitted that he is engaged in the business of yarn trading and was having bank account in HDFC bank, Varachha Road, Surat. The assessee made cash deposit on various dates in his bank account. The assessee furnished such details as per para 3.1 as recorded on page No. 5 of order

M/S. K.N. DIAMOND,,BILIMORA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE,, NAVSARI

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1788/Ahd/2016 "नधा"रण वष"/Assessment Year: 2012-13 M/S K.N.Diamond, Vs. The Assistant Commissioner Soniwad, Bilimora, Of Income Tax, Navsari Navsari – 396 321. Circle, Navsari. [Pan: Aadfk 3167 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Parimalsinh Parmar – Advocate राज"वक"ओर से /Revenue By Smt. Anupama Singla – Sr.Dr

TDS” and not a case of “non-deduction of tax at source at all”. It was submitted by ld AR for the assessee that it is a settled law that if there is shortfall due to any difference of opinion as to taxability of any item or nature of payments, then the assessee can, at the most, be declared

SHRI VIJAY KUMAR ROSHAN,,SILVASSA vs. THE INCOME TAX OFFICER, SILVASSA WARD,, VAPI

In the result, appeal is allowed for statistical purposes

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.3153/Ahd/2016/Srt िनधा"रण वष"/Assessment Year :2007-08 Shri Vijay Kumar Roshan, Vs. Income Tax Officer, 4-First Floor, Shreeji Ward, Silvasa Apartment Kilavani, Naka Silvasa Pan: Aempr 1339 H अपीलाथ" Appellant ""यथ"/Respondent

section 40(a)(ia) since the tax audit limit was crossed in the preceding assessment year 2006-07. Hence, the assessee was not aware of TDS compliance. Even if TDS was deducted at 1% which amounts to Rs. 61,030/-, these small sub-contractor have claimed refund of TDS hence, there was no loss of revenue. In support of this

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

TDS because huge expenses of more than Rs.31 crore has been claimed by the assessee on various expenses, which are prima facie covered under provisions of section 194C, 194J and 192 of the Act. It is not necessary that addition is a must in case of scrutiny assessment; however, it is certainly the duty of the AO to call

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. PR. CIT-2, SURAT

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

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

Section 263 of the Act. With reply, the assessee furnished reconciliation of Form No. 26AS and sales in tabular form. Even during the course of assessment proceedings, the assessee reconciled the same with reference to the credit in the bank accounts and the ld. Pr.CIT wanted reconciliation with reference to sales shown by the assessee. The assessee explained in respect

MEGA AUTOMOBILES PVT LTD.,ANKLESHWAR vs. ACIT, CIRCLE-2, BHARUCH

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2017-18

45,350/-) on account of non-deduction of TDS by the assessee on training expenses. 3. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in setting aside the matter to the file of AO by contravening the provisions of Section

ITO, WARD-1(1)(3), SURAT vs. M/S. HI-CHOICE PROCESSORS P. LTD, SURAT

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.98/Srt/2020 "नधा"रण वष"/Assessment Year: (2012-13) (Physical Hearing) Income Tax Officer, M/S. Hi-Choice Processors Pvt. Ward-1(1)(3), Room No.113, Vs. Ltd., 264, Gidc, Sachin, Surat- Aaykar Bhavan, Majura Gate, Surat- 394230. 395002 (""थ" /Respondent) (अपीलाथ" /Appellant) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach7062E िनधा"रती की ओर से /Appellant By Shri Ashok B. Koli, Cit(Dr) राज"व क" ओर से /Respondent By Shri Mehul Shah, Ca सुनवाई की तारीख/Date Of Hearing 31/03/2023 घोषणा की तारीख/Date Of Pronouncement 18/04/2023

TDS is deducted. There is no finding of cash deposit in bank account of the lenders. The Confirmation of all lenders were filed during assessment proceedings and no further enquiry were deemed necessary by the Assessing Officer. Out of the 19 parties, 13 parties are directors or their relatives or sister concern from whom the assessee had also taken loan

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

Section 40(a)(ia) by the Finance Act, 2014 which has been held as retrospective. To support such submission, the ld. AR of the assessee relied upon the decision of Rajkot Tribunal in Punabhai G. Pardava Vs ITO ITA No. 219/Rjt/2018 dated 08/06/2022. With regard to sub-contractor No. 6, the ld. AR of the assessee submits that

KSHITIJ MARINE SERVICES PVT. LTD.,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIR.1(1)(2), SURAT

In the result, appeal filed by the assessee is allowed

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

section of the Income Tax Act, is not sustainable in the eye of law, hence addition should be deleted. Another argument of the ld Counsel was that similar commission was allowed in the past in the scrutiny assessment. The assessee had paid the commission @ 45% to the parties including the service tax amount. It is contended that in the assessment

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

TDS made Australia & New Singapore Rs.1,93,89,614 10% DTAA Rs.19,38,960 Zealand Banking Group DBS Bank Ltd. Singapore Rs.66,53,684 10% DTAA Rs.6,65,370 Standard UK Rs.84,50,573 10% DTAA Rs.8,45,060 Chartered Bank The HSBC Ltd. Hong Kong Rs.31,73,181 40% No DTAA Rs.47,18,660 Rs.3,76,67,052 Rs.47

THE ITO, (INTERNATIONAL TAXATION),, SURAT vs. MICRO INKS LIMITED,, VAPI

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

TDS made Australia & New Singapore Rs.1,93,89,614 10% DTAA Rs.19,38,960 Zealand Banking Group DBS Bank Ltd. Singapore Rs.66,53,684 10% DTAA Rs.6,65,370 Standard UK Rs.84,50,573 10% DTAA Rs.8,45,060 Chartered Bank The HSBC Ltd. Hong Kong Rs.31,73,181 40% No DTAA Rs.47,18,660 Rs.3,76,67,052 Rs.47

MRS. KIRAN CHOWDHURY,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2),, SURAT

In the result, the appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

Bench: Shri H.S. Sidhu & Shri O. P. Meena

45,189/- to Neha Agarwal. The AO had issued summons under section 131 to these persons but none of them appeared before the AO. The AO observed that the assessee has only relied on the contention that Kiran Chaudhary v. DCIT 1(2) Surat & Vice Versa /I.T.A. No.323 & 600/AHD/2017/A.Y.12-13 Page 5 of 10 payments have been made by cheques

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-1(2),, SURAT vs. MRS. KIRAN CHOWDHURY, PROP. M/S. KIRAN TRADE LINK,, SURAT

In the result, the appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

Bench: Shri H.S. Sidhu & Shri O. P. Meena

45,189/- to Neha Agarwal. The AO had issued summons under section 131 to these persons but none of them appeared before the AO. The AO observed that the assessee has only relied on the contention that Kiran Chaudhary v. DCIT 1(2) Surat & Vice Versa /I.T.A. No.323 & 600/AHD/2017/A.Y.12-13 Page 5 of 10 payments have been made by cheques

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LIMITED, SURAT

In the result, this appeal of the Revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) D.C.I.T. M/S J.K. Paper Ltd. Circle-1(1)(2), P.O. Central Pulp Mill, Vs. Surat. Fort Songadh, Surat. Pan : Aaact 6305 N Appellant Respondednt

45,50,780/- in his order dated 26.03.2018. 6. Aggrieved by the penalty under Section 271(1)(c) of the Act, the assessee filed appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee filed detailed written submissions on each of the additions/disallowances, on which the penalty was levied by the Assessing officer. On the disallowance

AKSHAR GEMS,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIR.3(2), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.24/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Virtual Court Hearing) Akshar Gems, Assistant Commissioner Of 3Rd Floor, Shreeji Diamond Apartment, Vs. Income-Tax, Circle-3(2), Nandu Doshi Ni Wadi, Vastadevdi Road, Aaykar Bhavan Nr.Majura Katargam, Surat – 395004 Gate, Opp. New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarfa3697A Assessee By Shri Mehul Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 27/12/2022 Date Of Pronouncement 30/01/2023

section 271-I of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 28.06.2019. 2. The grounds of appeal raised by the assessee are as follows: “1. On the facts and in the circumstances of the case, as well as law on the subject, the Learned Asst. Commissioner of Income Tax, Circle-3(2), Surat erred

VITRAG PRINTS,SURAT vs. NFAC, DELHI

In the result, appeal filed by the assessee is allowed for statistical purposes in above terms

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.338/Srt/2023 Assessment Year: (2015-16) (Physical Hearing) Vitrag Prints, Vs. The Acit (Osd), K-2619 To 2622, Millenium Ward -1(2)(5), Textile Market Ring Road, Surat. Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfv5612L (Appellant) (Respondent) Appellant By Shri Jaykishan Goel, Ca Shri Vinod Kumar, Sr. Dr Respondent By 22/09/2023 Date Of Hearing Date Of Pronouncement 14/12/2023

TDS had also been duly deducted by assessee and paid also. Sir when AO has sent notices under section 133 (6), following were results of notices: • Served • Unserved due to Left • Unserved due to incomplete address • Unserved due to Not Known For rejecting books of accounts of assessee, AO should be satisfied about either there is deficiencies in books