SHRI BALAJI J BHAGNURE,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(1), SURAT

In the result, appeal of the assessee is allowed partly in above terms

Bench: Shri Pawan Singhआ.अ.सं./Ita No.250/Srt/2022 (Ay 2012-13) (Hearing In Virtual Court) Shri Balaji J. Bhagnure Income Tax Officer, 98, Santkrupa Society, In Ward-2(3)(1) Aayakar Vs Lane Of Mahadev Mandir, Bhawan, Majura Gate, Godadara Devadh Road, Surat-395001 Godadara, Surat-394210 Pan No: Alkpb 8794 M अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Sapnesh R Sheth, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 27.12.2022 उ"घोषणा क" तार"ख/Date Of 27.12.2022 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 [For Short To As “Nfac/ Ld.Cit(A)”] Dated 26.07.2022 For Assessment Year 2012-13, Which In Turn Arises Out Assessment Order Passed By Assessing Officer Under Section 144 R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 11.11.2019. 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 Assessing Officer Has Erred In Reopening Assessment By Issuing Notice U/S 148 Of The I.T. Act 1961. Sh. Balaji J Bhagnure 2. On The Facts & Circumstances Of The Case As Well Law On The Subject, The Learned Assessing Officer Has Erred In Passing Ex-Parte Order U/S 144 Of The I.T. Act.

TDS was made @ 10% under section 194C. The receipt is nominal and the income of assessee was below taxable limit. Thus, the issuance of notice under section 148 was not valid. 4. For non-compliance of notice of Assessing Officer, the assessee explained that assessee (he) is a small person and is not well versed with income tax matters. Therefore

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

46A of Income-tax Rules is that it only fetters rights of assessee to produce additional evidence but it does not restrain Commissioner (Appeals) power under section 250(4) or 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

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 @ 1% under Section 194C ought to have deducted by assessee, however, the same was not deducted. After going through the list of 11 parties, the assessee furnished the details of all parties who have paid the tax on such receipt, however, the Assessing Officer not considered and passed the assessment order hurriedly without considering that all the parties have

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

section 250 of the Income-tax Act, 1961 (in short, 'the Act') by\nthe National Faceless Appeal Centre, Delhi/Commissioner of Income-tax\n(Appeals) [in short, “NFAC/CIT(E)”] all dated 13.08.2024, for the Assessment\nYears (AY) 2011-12, 2013-14, 2014-15 and 2015-16, which in turn arose out of\nassessment orders passed by Assessing Officer (in short

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. ITO, DAMAN

section 250 of the Income-tax Act, 1961 (in short, 'the Act') by\nthe National Faceless Appeal Centre, Delhi/Commissioner of Income-tax\n(Appeals) [in short, “NFAC/CIT(E)”] all dated 13.08.2024, for the Assessment\nYears (AY) 2011-12, 2013-14, 2014-15 and 2015-16, which in turn arose out of\nassessment orders passed by Assessing Officer (in short

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

TDS and payment to sundry creditors in subsequent year etc.) without providing an opportunity to the AO under Rule 46A of the I.T. Rule, 1962. 4. It is, therefore, prayed that the order the Ld. CIT(A)-4, Surat may be set aside and that of the AO may be restored to the above extent. 5. The assessee craves leave

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

46A, particularly when the appellant demonstrated that he was deprived of the reasonable opportunity during the assessment. (2) The learned CIT(A) was not justified in confirming the addition particularly when the transactions with the creditors were bona fide and copies of ledger filed. (3) Merely because the confirmations from the creditors are not availed would not render the sundry

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

section 68 of the Income Tax Act. 15. Brief facts qua the issue are that during the assessment proceedings, the assessing officer noticed that assessee has introduced fresh unsecured loans of Rs.7,30,70,996/- during the year. Therefore, assessing officer issued several notices u/s 142(1) of the Act on 14.08.2015, 19.10.2015, 27.10.2015 and 18.12.2015, wherein the assessee

ACIT, CIRCLE 1(2), SURAT vs. M/S 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

section 68 of the Income Tax Act. 15. Brief facts qua the issue are that during the assessment proceedings, the assessing officer noticed that assessee has introduced fresh unsecured loans of Rs.7,30,70,996/- during the year. Therefore, assessing officer issued several notices u/s 142(1) of the Act on 14.08.2015, 19.10.2015, 27.10.2015 and 18.12.2015, wherein the assessee

M/S.RADHE SILK MILLS-RF,,SURAT vs. INCOME TAX OFFICER ,WARD-2(3),, SURAT

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

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.638/Ahd/2016 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) M/S Radhe Silk Mills-Rf, Income Tax Officer, Ward-2(3), V 49, Harikunj Society, Chikuwadi, Aaykar Bhavan, Majura Gate, S. Varachha Road,Surat-395006 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajfr 4447F (Appellant ) (Respondent)

section 143(3) of the I.T. Act 1961 for the A.Y. 2010-11 are going on in your case. In response to this notice on various date your authorized representative filed submission. After perusal the submissions, notice have been issued to various persons for verification of genuineness of transaction and dispatched through speed post. The postal authority has returned noticed