JAYVADAN RUGHNATHWALA,SURAT vs. ITO, WARD-1(2)(1), SURAT

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth Assessment Year 2018-19

1,11,386/- was made till date even after passage of five years of time an amount of Rs. 13,73,766/- was mentioned outstanding. The Assessing Officer suspected that the full payments has not been made till date even when no regular business is done by the assessee without M/s. S.K. Enterprises and therefore held that these purchases

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

In the result, appeal of the assessee is allowed

d) of the Act\nand copy of submission made before CIT(A). He also submitted that all the\ndocuments were furnished before AO as well as CIT(A). It was submitted that\nassessee had in fact purchased jewellery of Rs.10,87,012/- from M/s Om\nJewellers on 21.02.2018 and same was duly recorded in stock register and the\nbooks

DEEPESH VISHNU AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

In the result, appeal of revenue is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

1) That on the facts and in the circumstances of the case as well as in law, the ld. CIT(A), NFAC, Delhi [CIT(A)] has erred in upholding the validity of the notice issued u/s 148A(b) of the I.T. Act, 1961 (the Act); the order passed u/s 148A(d) of the Act and the notice issued

INCOME TAX OFFICER, WARD-1(2)(1), SURAT, SURAT vs. DEEPESH VISHNU AGARWAL, SURAT

In the result, appeal of revenue is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

1) That on the facts and in the circumstances of the case as well as in law, the ld. CIT(A), NFAC, Delhi [CIT(A)] has erred in upholding the validity of the notice issued u/s 148A(b) of the I.T. Act, 1961 (the Act); the order passed u/s 148A(d) of the Act and the notice issued

ARVIND G. VALVI, INCOME TAX OFFICER, WARD-2(1)(3),SURAT, SURAT vs. SWEETY GEMS PRIVATE LIMITED, SURAT

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.975/Srt/2024 Assessment Year: (2014-15) (Physical Hearing) The Ito, Vs. Sweety Gems Pvt. Ltd., Ward -2(1)(3), 101, Nishit Diamond Complex, Gujjar Surat Falia, Haripura, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aancs4270N (Appellant) (Respondent) Cross Objection No.29/Srt/2024 (Arising In Ita No.975/Srt/2024) Assessment Year: (2014-15) Sweety Gems Pvt. Ltd., Vs. The Ito, 101, Nishit Diamond Complex, Gujjar Ward -2(1)(3), Falia, Haripura, Surat - 395003 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aancs4270N (Appellant) (Respondent)

1)(3), Falia, Haripura, Surat - 395003 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AANCS4270N (Appellant) (Respondent) Appellant by Shri Ritesh Mishra, CIT-DR Respondent by Shri Rasesh Shah, CA Date of Hearing 10/03/2025 Date of Pronouncement 13/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These two cross appeals by the revenue and assessee emanate from the order passed under

BIREN HARISHCHANDRA VAKHARIA ,SURAT vs. DCIT, CIRCLE-1(3), SURAT

In the result, the appeal of the assesse is allowed for statistical purpose

Bench: Dr. Dinesh Mohan Sinha&Shri Bijayananda Pruseth

D E R PER Dr. DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2018-19, is directed against the order passed by the National Faceless Appeal Centre (NFAC) vide order dated 04.03.2024, which in turn arises out of an assessment order passed by Income Tax Department / Assessing Officer under section (u/s.) 147 r.w.s