SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,,SURAT vs. INCOME TAX OFFICER WARD-3(1(1), SURAT

In the result, assessee`s appeal for both the assessment years, that is,

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

bogus purchases amounting to Rs.29,78,10,891/-, from various dummy concerns of Shri Rajendra Sohanlal Jain and Shri Surendra Jain and their Group was issued on 13.07.2017 and the assessee was requested to submit explanation with necessary supporting evidences on 25.07.2017. In response to which, the assessee vide letter dated 24.07.2017, requested to treat the return of income filed

DCIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,, SURAT

In the result, assessee`s appeal for both the assessment years, that is,

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

bogus purchases amounting to Rs.29,78,10,891/-, from various dummy concerns of Shri Rajendra Sohanlal Jain and Shri Surendra Jain and their Group was issued on 13.07.2017 and the assessee was requested to submit explanation with necessary supporting evidences on 25.07.2017. In response to which, the assessee vide letter dated 24.07.2017, requested to treat the return of income filed

SHRI RAVJIBHAI B DHAMELIYA,SURAT vs. DCIT, CIRCLE-2(1)(2), SURAT

In the result, assessee`s appeal for both the assessment years, that is,

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

bogus purchases amounting to Rs.29,78,10,891/-, from various dummy concerns of Shri Rajendra Sohanlal Jain and Shri Surendra Jain and their Group was issued on 13.07.2017 and the assessee was requested to submit explanation with necessary supporting evidences on 25.07.2017. In response to which, the assessee vide letter dated 24.07.2017, requested to treat the return of income filed

BALMUKUND M VAISHNAV,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(7), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

bogus purchases, should also be deleted. 15. We note that assessee has raised additional ground of appeal on jurisdictional issue, which is reproduced below for ready reference: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of Income Tax (Appeals) has erred in confirming the action

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

bogus purchases, observing as follows: “10.1.7 It is further seen that the Honorable Gujarat High Court in the cases decided subsequent to N K Proteins ltd (supra) has not followed it, viz in the cases of Jagdish H. Patel, TA No.411 of 2017 dtd 01/08/2017 (8% disallowance) and TEJUA ROHITKUMAR KAPADIA, Surat in TA No. 691/2017 dated 18.09.2017 (0% disallowance

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT vs. VIJAYBHAI MALABHAI BHARWAD, SURAT

In the result, ground no.2 raised by the assessee in ITA

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other

VIJAYBHAI MALABHAI BHARWAD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CIR.,-1(2), SURAT

In the result, ground no.2 raised by the assessee in ITA

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other

HARSHIT GEMS LTD,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

In the result, assessee’s Co is allowed and Revenue’s appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

bogus purchases, facts in all appeals are almost common, therefore, with the consent of parties, all the appeals and Cos were clubbed, heard together and are decided by consolidated order to avoid conflicting decisions. 3. At the time of hearing, the Ld. Authorized Representative (Ld.AR) for the assessee submits that he has instructed by assessee not to press both cross

HARSHIT GEMS LTD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, SURAT

In the result, assessee’s Co is allowed and Revenue’s appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

bogus purchases, facts in all appeals are almost common, therefore, with the consent of parties, all the appeals and Cos were clubbed, heard together and are decided by consolidated order to avoid conflicting decisions. 3. At the time of hearing, the Ld. Authorized Representative (Ld.AR) for the assessee submits that he has instructed by assessee not to press both cross

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. M/S. HARSHIT GEMS LTD., , SURAT

In the result, assessee’s Co is allowed and Revenue’s appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

bogus purchases, facts in all appeals are almost common, therefore, with the consent of parties, all the appeals and Cos were clubbed, heard together and are decided by consolidated order to avoid conflicting decisions. 3. At the time of hearing, the Ld. Authorized Representative (Ld.AR) for the assessee submits that he has instructed by assessee not to press both cross

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. M/S. HARSHIT GEMS LTD., , SURAT

In the result, assessee’s Co is allowed and Revenue’s appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

bogus purchases, facts in all appeals are almost common, therefore, with the consent of parties, all the appeals and Cos were clubbed, heard together and are decided by consolidated order to avoid conflicting decisions. 3. At the time of hearing, the Ld. Authorized Representative (Ld.AR) for the assessee submits that he has instructed by assessee not to press both cross

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

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), 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.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

bogus LTCS/STCL Scam. The Assessing Officer also discussed in the assessment order the features of penny stocks. The Assessing Officer also observed that assessee is one such beneficiary who has allegedly taken the entry of LTCG. The Assessing Officer has issued a show cause notice to the assessee to explain the transaction. 12. In response to the show cause notice

VIVEK KHABIA,SURAT vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, ground No. 3 is allowed and ground No

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 1072/Srt/2024 (Ay 2018-19) (Physical Court Hearing) Vivek Khabia Income Tax Officer, Ward- H.No.1187-90-91, 1089, Office 2(3)(4), Surat, Aaykar Bhavan, बनाम No.411, New Dtc Gheekanta Majura Gate, Surat-395 001 Vs Road, Nr. Bhavani Vad Temple, Haripura, Surat-395 003 [Pan : Avspk 5724 E] अपीलाथ"/Appellant ""थ" /Respondent

bogus purchase and sales transaction. The assessee has not declared sales and purchase transactions correctly in the return of income and that not comply with show cause notice under section 148A(b). As notice under section 148A(b) was not complied. The case of assessee was reopened under section 147 of the Act. The Ld. CIT(A) concluded that

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

section 69C of the Act; hence, SLP was dismissed. The Hon’ble Supreme Court followed the decision of Hon’ble jurisdictional High Court, which has dismissed the appeal of Department against the order of the Tribunal in ITA Nos.1994-1990 and 2095/Ahd/2010. The CIT(A) also observed that no evidence has been brought on record regarding unaccounted payment. He held that

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

section 69C of the Act; hence, SLP was dismissed. The Hon’ble Supreme Court followed the decision of Hon’ble jurisdictional High Court, which has dismissed the appeal of Department against the order of the Tribunal in ITA Nos.1994-1990 and 2095/Ahd/2010. The CIT(A) also observed that no evidence has been brought on record regarding unaccounted payment. He held that

JAYVADAN AMRATLAL RUGHNATHWALA,SURAT vs. PCIT-1, SURAT, SURAT

In the result, the appeal of the assessee is allowed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.348/Srt/2025 Assessment Year: (2018-19) (Hybrid Hearing) Jayvadan Amratlal Rughnathwala, Vs. The Pcit - 1, 6/7, Khatodara Ind Service Society, Surat B/H Sub Jail Khatodara, Surat – 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpr4348L (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 26/08/2025 Date Of Pronouncement 19/11/2025

section 263 of the Income-tax Act, 1961 (in short, ‘the Act’) by the learned Principal Commissioner of Income Tax, Valsad [in short, ‘ld. PCIT’], dated 22.01.2025 for assessment year (AY) 2018-19. 2. The grounds of appeal raised by the assessee are as under: “1. On the facts and in circumstances of the case as well

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. SAFFRON GEMS PVT. LTD., SURAT

In the result, appeals filed by the Assessee in ITA Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

139(1) of the Act on 24.10.2018. The notice under section 143(3) of the Act, was served on the assessee on 22.09.2019. The Ld. Counsel pointed out that time limit for completion of the assessment under section 153(1) was on 30.09.2020 (that is, within the eighteen months from end of assessment year in which the income was first