SIDDHI VINAYAK KNOTS & PRINTERS PVT. LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, all the appeals of the assessee are allowed and appeals of revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

bogus purchases cannot be ignored. The books of assessee was rejected under Section 145(3) of the Act and the Assessing Officer estimated the addition of such alleged purchases @ 18%. The Assessing Officer prepared the summary of purchases IT(SS)A 40 to 45, 115

M/S. NAZAR IMPEX PVT. LTD.,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result all the grounds of appeal raised by the assessee are rejected

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

bogus purchases, only. Therefore, we reject the plea of the ld Counsel to the effect that assessing officer had re-opened the assessment on ‘X’ issue and made final addition on ‘Y’ issue. 15. We note that on merit, the various grounds raised by the assessee are covered by the judgment of the Coordinate Bench in the case

SHRI SANJAY KUMAR CHOUDHARY HUF,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result all the grounds of appeal raised by the assessee are rejected

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

bogus purchases, only. Therefore, we reject the plea of the ld Counsel to the effect that assessing officer had re-opened the assessment on ‘X’ issue and made final addition on ‘Y’ issue. 15. We note that on merit, the various grounds raised by the assessee are covered by the judgment of the Coordinate Bench in the case

SHRI ANIL G. KUMAWAT,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

115, 1st Floor, Sardar Complex, Mini Ward 3(3)(1), Vs Bazar, Varachha Road, Surat. Surat-395003. PAN : ABYPJ 2279 H Appellant / Revenue Respondent / assessee I.T.O., Manohar Premraj Choradia, Ward 3(3)(3), 143, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat-395006. PAN : AAOPC 1738 M Appellant / Revenue Respondent / assessee Manoharlal Chordia, I.T.O., 143, ShreejiAwas, Mini Bazar, Ward

THE INCOME TAX OFFICER, WARD-3(3)(5),, SURAT vs. SHRI VIRENDRA KUMAR LODHA,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

115, 1st Floor, Sardar Complex, Mini Ward 3(3)(1), Vs Bazar, Varachha Road, Surat. Surat-395003. PAN : ABYPJ 2279 H Appellant / Revenue Respondent / assessee I.T.O., Manohar Premraj Choradia, Ward 3(3)(3), 143, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat-395006. PAN : AAOPC 1738 M Appellant / Revenue Respondent / assessee Manoharlal Chordia, I.T.O., 143, ShreejiAwas, Mini Bazar, Ward

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI ANIL GHANSHYAMBHAI KUMAWAT,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

115, 1st Floor, Sardar Complex, Mini Ward 3(3)(1), Vs Bazar, Varachha Road, Surat. Surat-395003. PAN : ABYPJ 2279 H Appellant / Revenue Respondent / assessee I.T.O., Manohar Premraj Choradia, Ward 3(3)(3), 143, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat-395006. PAN : AAOPC 1738 M Appellant / Revenue Respondent / assessee Manoharlal Chordia, I.T.O., 143, ShreejiAwas, Mini Bazar, Ward

SHRI SHARAD Y. JAIN,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(4),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

115, 1st Floor, Sardar Complex, Mini Ward 3(3)(1), Vs Bazar, Varachha Road, Surat. Surat-395003. PAN : ABYPJ 2279 H Appellant / Revenue Respondent / assessee I.T.O., Manohar Premraj Choradia, Ward 3(3)(3), 143, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat-395006. PAN : AAOPC 1738 M Appellant / Revenue Respondent / assessee Manoharlal Chordia, I.T.O., 143, ShreejiAwas, Mini Bazar, Ward

SHRI GYANCHAND & JAIN,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

115, 1st Floor, Sardar Complex, Mini Ward 3(3)(1), Vs Bazar, Varachha Road, Surat. Surat-395003. PAN : ABYPJ 2279 H Appellant / Revenue Respondent / assessee I.T.O., Manohar Premraj Choradia, Ward 3(3)(3), 143, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat-395006. PAN : AAOPC 1738 M Appellant / Revenue Respondent / assessee Manoharlal Chordia, I.T.O., 143, ShreejiAwas, Mini Bazar, Ward

SHRI VIRENDRA KUMAR LODHA,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(5),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

115, 1st Floor, Sardar Complex, Mini Ward 3(3)(1), Vs Bazar, Varachha Road, Surat. Surat-395003. PAN : ABYPJ 2279 H Appellant / Revenue Respondent / assessee I.T.O., Manohar Premraj Choradia, Ward 3(3)(3), 143, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat-395006. PAN : AAOPC 1738 M Appellant / Revenue Respondent / assessee Manoharlal Chordia, I.T.O., 143, ShreejiAwas, Mini Bazar, Ward

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI GYANCHAND SUGAMCHAND JAIN,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

115, 1st Floor, Sardar Complex, Mini Ward 3(3)(1), Vs Bazar, Varachha Road, Surat. Surat-395003. PAN : ABYPJ 2279 H Appellant / Revenue Respondent / assessee I.T.O., Manohar Premraj Choradia, Ward 3(3)(3), 143, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat-395006. PAN : AAOPC 1738 M Appellant / Revenue Respondent / assessee Manoharlal Chordia, I.T.O., 143, ShreejiAwas, Mini Bazar, Ward

SHRI ANIL G. KUMAWAT,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

115, 1st Floor, Sardar Complex, Mini Ward 3(3)(1), Vs Bazar, Varachha Road, Surat. Surat-395003. PAN : ABYPJ 2279 H Appellant / Revenue Respondent / assessee I.T.O., Manohar Premraj Choradia, Ward 3(3)(3), 143, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat-395006. PAN : AAOPC 1738 M Appellant / Revenue Respondent / assessee Manoharlal Chordia, I.T.O., 143, ShreejiAwas, Mini Bazar, Ward

SHRI NARESH R. PAREEK,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(3),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

115, 1st Floor, Sardar Complex, Mini Ward 3(3)(1), Vs Bazar, Varachha Road, Surat. Surat-395003. PAN : ABYPJ 2279 H Appellant / Revenue Respondent / assessee I.T.O., Manohar Premraj Choradia, Ward 3(3)(3), 143, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat-395006. PAN : AAOPC 1738 M Appellant / Revenue Respondent / assessee Manoharlal Chordia, I.T.O., 143, ShreejiAwas, Mini Bazar, Ward

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI ANIL GHANSHYAMBHAI KUMAWAT,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

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

115, 1st Floor, Sardar Complex, Mini Ward 3(3)(1), Vs Bazar, Varachha Road, Surat. Surat-395003. PAN : ABYPJ 2279 H Appellant / Revenue Respondent / assessee I.T.O., Manohar Premraj Choradia, Ward 3(3)(3), 143, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat-395006. PAN : AAOPC 1738 M Appellant / Revenue Respondent / assessee Manoharlal Chordia, I.T.O., 143, ShreejiAwas, Mini Bazar, Ward

LATE SHRI BHIMSEN DARBARILAL ARORA,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5,, SURAT

In the result, ground no.4 raised by assessee is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.1706/Ahd/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora Through, Vs. The Acit, Circle-5, L/H. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acaps9230L

115/- 2. Vee Gee Textiles Rs. 3,14,015/- 3. Shree Sankheswer Syndicate Rs. 3,81,240/- 4. Jay Veer Textiles Rs. 3,84,948/- 5. Pramukh Enterprise Rs. 5,27,686/- 6. Jay Veer Fabrics Rs. 5,70, 588/- 7. Ambica Fabrics Rs. 2,57, 397/- 8. Jay Fabrics Rs. 2,55,720/- Total Rs.28,82,709/- (i)Amount

SHRIFAL IMPEX PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

bogus- Tribunal held that entire quantity of opening stock, purchases and quantity manufactured were sold by the assessee thus finished goods were purchased by assessee, may be not from the parties shown in accounts, but from other sources-Thus not entire amount, but profit margin embedded m such amount would be subjected to tax-Held” c) CIT vs. President Industries

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

bogus- Tribunal held that entire quantity of opening stock, purchases and quantity manufactured were sold by the assessee thus finished goods were purchased by assessee, may be not from the parties shown in accounts, but from other sources-Thus not entire amount, but profit margin embedded m such amount would be subjected to tax-Held” c) CIT vs. President Industries

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

bogus- Tribunal held that entire quantity of opening stock, purchases and quantity manufactured were sold by the assessee thus finished goods were purchased by assessee, may be not from the parties shown in accounts, but from other sources-Thus not entire amount, but profit margin embedded m such amount would be subjected to tax-Held” c) CIT vs. President Industries

ASSISTANT COMMISSIONER OF INCOME TAX, CIR.1(1)(1),, SURAT vs. ENVIRO CONTROL PVT. LTD.,, SURAT

In the result, all the grounds of appeal raised by the revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) A.C.I.T., Enviro Control Pvt. Ltd., Circle-1(1)(1), Enviro House, Opp. Bank Of Vs. Surat. Maharashtra, Ghod Dod Road, Surat-395007. Pan No. Aaace 8700 C Appellant/ Assessee Respondent/ Revenue

Section 69C of the Act on account of unexplained expenditure. 5. Aggrieved by the additions in the assessment order, the assessee filed appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee field its detailed written submissions. The submission of assessee is recorded in para 3 of order of ld. CIT(A). In the submission, the assessee

SHRI PAWAN F. BIRAWAT,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

115, 304, Kohonoor Complex, Vs 1stFloor, Anavil Business Saiyedpura, Surat Centre, Hazira Road, Adajan, Surat Shri Pawan Fojmal Birawat, Income Tax Officer 304, Kohonoor Complex, Ward-2(3)(8) Saiyedpura, Surat Surat PAN : ANTPB 4422 F Appellant Respondent Assessee by Shri Suchek Anchalia, C.A Revenue by Shri H. P. Meena, CIT-DR Date of hearing 10.03.2022 Date of pronouncement