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, the assessee stated that during the search proceedings, according to the Assessing Officer, there are certain discrepancies about the purchases from six following parties namely: IT(SS)A 40 to 45, 115, 112 & 50/Srt./2021 Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs DCIT a) Delta Tex Trade Pvt. Ltd. b) Dhruti Fabrics Pvt. Ltd. (Earlier known as Dynamic

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

133A of the Act to take a statement on oath, however there is a provision to take statement and just because oath has administrated does not mean that contents of the statement vitiated on account of oath administrated by the assessee. The Ld. DR also pointed out that if the assessee wants to challenge the statement on oath which

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)

section 147 shows that for taking action under thesaid provision what is required is that (i) the ITO has received ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. information, and (ii) in consequence of such information he has reason to believe that income chargeable to tax has escaped assessment for any assessment year. The question was whether

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)

section 147 shows that for taking action under thesaid provision what is required is that (i) the ITO has received ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. information, and (ii) in consequence of such information he has reason to believe that income chargeable to tax has escaped assessment for any assessment year. The question was whether

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)

section 147 shows that for taking action under thesaid provision what is required is that (i) the ITO has received ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. information, and (ii) in consequence of such information he has reason to believe that income chargeable to tax has escaped assessment for any assessment year. The question was whether

INCOME TAX OFFICER, WARD-1(1)(3), SURAT vs. M/S. KHAZANA BAZAR PRIVATE LIMITED, SURAT

In the result, the 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.333/Srt/2022 Assessment Year: (2014-15) (Physical Hearing) The Ito, Ward-1(1)(3), Vs. M/S. Khazana Bazar Pvt. Ltd., Surat. C-104, Radha Raman Textile Market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafck0726P (Assessee) (Respondent) आयकर अपील सं./Ita No.334/Srt/2022 Assessment Year: (2014-15) M/S. Khazana Bazar Pvt. Ltd., Vs. The Ito, Ward-1(1)(3), C-104, Radha Raman Textile Surat. Market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafck0726P (Assessee) (Respondent)

Bogus purchases) - Assessment years 2010-11 and 2011-12 - Pursuant to survey action under section 133A, it was found that

KHAZANA BAZAR PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD - 1(1)(3), SURAT

In the result, the 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.333/Srt/2022 Assessment Year: (2014-15) (Physical Hearing) The Ito, Ward-1(1)(3), Vs. M/S. Khazana Bazar Pvt. Ltd., Surat. C-104, Radha Raman Textile Market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafck0726P (Assessee) (Respondent) आयकर अपील सं./Ita No.334/Srt/2022 Assessment Year: (2014-15) M/S. Khazana Bazar Pvt. Ltd., Vs. The Ito, Ward-1(1)(3), C-104, Radha Raman Textile Surat. Market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafck0726P (Assessee) (Respondent)

Bogus purchases) - Assessment years 2010-11 and 2011-12 - Pursuant to survey action under section 133A, it was found that

ACIT, CIRCLE-3(2), SURAT vs. M/S. RAJLAXMI INFRA, SURAT

In the result, this ground of appeal is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.163/Srt/2020 (Ay 2013-14) (Hearing In Physical Court) Assistant Commissioner Of M/S Rajlaxmi Infra Income-Tax, Circle-3(2), Room 64, Rajlaxmi Height, Vs No.410, Aayakar Bhawan, Singanpore Cosway Road, Majura Gate, Opp. Shradhhadeep Soc, Surat-395001 Surat-395004 Pan No. Aaofr 1095 C ""थ" /Respondent अपीलाथ"/Appellant

bogus purchase, Ld. CIT(A) held that during assessment, Assessing Officer issued notice under section 133(6) of the Act, however no reply was furnished by the purchasers. Though, survey was carried out under section 133A

RAJESH PODDAR,SURAT vs. ACIT CENTRAL CIRCLE-4, SURAT

In the result, assessee's appeal is dismissed

purchased jewellery from 4 parties at Surat. They\nwere Charu Jewels, Virat Bipinchandra Zaveri, Rajiv Exports and Anupama\nSumit Bothra. A survey u/s 133A was conducted in these four cases on\n17.12.2020. In course of survey, all the four jewellers submitted that they had\nnot sold any jewellery and the payments made by the appellant and his family\n31\nITA

AJAY KALISHCHANDRA BOHRA,DAMAN vs. PCIT, VALSAD

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 549/Srt/2024 (Ay 2017-18) (Physical Court Hearing) Ajay Kalishchandra Bohra Principal Commissioner Of Income- 1, Plot No.22B, Daman Industrial Tax, Valsad, 301, 3Rd Floor, Palak बनाम Estate, Somnath Road, Dabhel, Arcade, Shantinagar, Tithal Road, Vs Daman-396 215 Valsad-396 001 [Pan : Ackpb 2567 R] अपीलाथ"/Appellant ""थ" /Respondent

133A was conducted in the case of M/s Unique Polypack. During the course of survey on the basis of impounded material, Shri Nilesh R Patel, Accountant of firm, M/s Unique Polypack, has accepted that the purchases of the firm was bogus and payment given against the purchase was return to the firm in cash. One such entity from which

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT vs. SHAH MAGANLAL GULABCHAND CHOKSI, SURAT

In the result, appeals of assessee are allowed for statistical purpose

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

133A of the Act in the premises of assessee on 23.12.2016. The CIT(A) held that deposit of cash in the bank account of M/s Nirav & Co by Shri Himanshu Shah was in connivance with Shri Nirav R Shah. He noted that there were 17 transactions over a period of 25 days where cash deposited was first used

SHAH MAGANLAL GULABCHAND CHOKSI,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, appeals of assessee are allowed for statistical purpose

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

133A of the Act in the premises of assessee on 23.12.2016. The CIT(A) held that deposit of cash in the bank account of M/s Nirav & Co by Shri Himanshu Shah was in connivance with Shri Nirav R Shah. He noted that there were 17 transactions over a period of 25 days where cash deposited was first used

KALAMANDIR JEWELLERS LIMITED,SURAT vs. DCIT CIRCLE 1(1)(1), SURAT

In the result, appeal of the assessee is allowed

purchase from M/s Om Jewellers was not controverted by the lower authorities, and there was no corroborative evidence from the revenue to support the addition.", "result": "Allowed", "sections": ["250", "147", "148A", "148", "139", "133A", "142(1)", "143(2)", "144", "37", "270A(9)"], "issues": "Whether the addition of Rs. 10,87,021/- made on account of alleged bogus

KAMAL JAYANTILAL ZAVERI,SURAT vs. INCOME TAX OFFICER-WARD-1(3)(7), SURAT, SURAT

In the result, ground No.3 raised by the assessee is allowed

Bench: Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.543 To 547/Srt/2023 ("नधा"रण वष" / Assessment Years: (2011-12 To 1215-16) (Physical Court Hearing) Kamal Jayantilal Zaveri Income Tax Officer, Ward B-104, Krishna Park Apartment, 1(3)(7) Surat, Aaykar Bhavan, Vs. Opp. Nutan Row House, Majura Gate, Surat-395001 Palanpur, Jakatnaka, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaapz 5662 K (अपीलाथ"/Assessee) (""थ" /Respondent)

section 143(3) r.w.s 147 of the Income Tax Act, 1961. 2. Since the issue involved in all these appeals are common and identical except variance of amount, therefore these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. The facts as well as grounds of appeal

KAMAL JAYANTILAL ZAVERI,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(7), SURAT

In the result, ground No.3 raised by the assessee is allowed

Bench: Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.543 To 547/Srt/2023 ("नधा"रण वष" / Assessment Years: (2011-12 To 1215-16) (Physical Court Hearing) Kamal Jayantilal Zaveri Income Tax Officer, Ward B-104, Krishna Park Apartment, 1(3)(7) Surat, Aaykar Bhavan, Vs. Opp. Nutan Row House, Majura Gate, Surat-395001 Palanpur, Jakatnaka, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaapz 5662 K (अपीलाथ"/Assessee) (""थ" /Respondent)

section 143(3) r.w.s 147 of the Income Tax Act, 1961. 2. Since the issue involved in all these appeals are common and identical except variance of amount, therefore these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. The facts as well as grounds of appeal

KAMAL JAYANTILAL ZAVERI,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(7), , SURAT

In the result, ground No.3 raised by the assessee is allowed

Bench: Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.543 To 547/Srt/2023 ("नधा"रण वष" / Assessment Years: (2011-12 To 1215-16) (Physical Court Hearing) Kamal Jayantilal Zaveri Income Tax Officer, Ward B-104, Krishna Park Apartment, 1(3)(7) Surat, Aaykar Bhavan, Vs. Opp. Nutan Row House, Majura Gate, Surat-395001 Palanpur, Jakatnaka, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaapz 5662 K (अपीलाथ"/Assessee) (""थ" /Respondent)

section 143(3) r.w.s 147 of the Income Tax Act, 1961. 2. Since the issue involved in all these appeals are common and identical except variance of amount, therefore these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. The facts as well as grounds of appeal

KAMAL JAYANTILAL ZAVERI,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(7), SURAT

In the result, ground No.3 raised by the assessee is allowed

Bench: Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.543 To 547/Srt/2023 ("नधा"रण वष" / Assessment Years: (2011-12 To 1215-16) (Physical Court Hearing) Kamal Jayantilal Zaveri Income Tax Officer, Ward B-104, Krishna Park Apartment, 1(3)(7) Surat, Aaykar Bhavan, Vs. Opp. Nutan Row House, Majura Gate, Surat-395001 Palanpur, Jakatnaka, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaapz 5662 K (अपीलाथ"/Assessee) (""थ" /Respondent)

section 143(3) r.w.s 147 of the Income Tax Act, 1961. 2. Since the issue involved in all these appeals are common and identical except variance of amount, therefore these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. The facts as well as grounds of appeal

KAMAL JAYANTILAL ZAVERI,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(7), SURAT, SURAT

In the result, ground No.3 raised by the assessee is allowed

Bench: Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.543 To 547/Srt/2023 ("नधा"रण वष" / Assessment Years: (2011-12 To 1215-16) (Physical Court Hearing) Kamal Jayantilal Zaveri Income Tax Officer, Ward B-104, Krishna Park Apartment, 1(3)(7) Surat, Aaykar Bhavan, Vs. Opp. Nutan Row House, Majura Gate, Surat-395001 Palanpur, Jakatnaka, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaapz 5662 K (अपीलाथ"/Assessee) (""थ" /Respondent)

section 143(3) r.w.s 147 of the Income Tax Act, 1961. 2. Since the issue involved in all these appeals are common and identical except variance of amount, therefore these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. The facts as well as grounds of appeal

NAZAR IMPEX PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER-1(1)(3), SURAT (CURRENT JURISDICTION), SURAT

In the result, assessee’s appeal is allowed

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1212/Srt/2024 Assessment Year: (2012-13) (Hybrid Hearing) Nazar Impex Pvt.Ltd. Income Tax Officer बनाम/ 408, Saryu Diamond Complex, Ward-1(1)(3), Surat, Aaykar Vs. Jadda Khadi, Mahidharpura, Bhavan, Majura Gate, Opp. New Surat-395 003 Civil Hospital, Surat-395 001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaccn3603R (अपीलाथ"/Appellant) (प्र"थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Himanshu Gandhi, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 04/06/2025 उद्घोषणा की तारीख/Date Of Pronouncement 21/07/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: This Appeal By The Assessee Emanates From The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, ‘The Act’), Dated 26.09.2024 By The National Faceless Appeal Centre, Delhi /Commissioner Of Income-Tax (Appeals), [In Short ‘Nfac/Cit(A)’] For The Assessment Year (Ay) 2012-13, Which In Turn Assessment Order Passed By Assessing Officer (In Short, ‘Ao’) U/S 144 R.W.S. 147 Of The Act On 30.12.2019. 2. Grounds Of Appeal Raised By The Assessee For The Appeals Are As Under: “1. Ground 6. On The Facts & Circumstances Of The Case & Law, The Ld. Cit(A) Erred In Confirming Rejection Of Books Of Account Under Section 145(3) Of Income Tax, Act 1961 Without Pointing Out Any Defect In Books Of Account & Even The Return Income On The Basis Of Books Of Account Were Also Not Disputed.

section 151 of Income Tax Act, 1961. 6. Ground 3. On the facts and circumstances of the case and law, the Ld. CIT(A) failed to considered that the issue which is subject matter of appeal cannot be considered again in reassessment proceeding. 7. Ground 4. On the facts and circumstances of the case