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21 results for “bogus purchases”+ Section 260clear

Sorted by relevance

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Key Topics

Section 153C21Addition to Income17Section 143(3)14Section 14813Section 14711Section 6810Bogus Purchases10Section 2507Disallowance7

ABHISHEK NAVNITKUMAR DOSHI,SURAT vs. INCOME TAX OFFICER, WD. 2(3)(7), SURAT

In the result the ground No

ITA 21/SRT/2022[2012-13]Status: DisposedITAT Surat09 Jan 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 21/Srt/2022 Assessment Year: (2012-13) (Physical Court Hearing) Abhishek Navnitkumar Doshi, Vs. The Ito, Ward-2(3)(7), 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) आयकर अपील सं./Ita No.38/Srt/2022 Assessment Year: (2012-13) The Ito, Ward-2(3)(6), Vs. Abhishek Navnitkumar Doshi, 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 28/12/2022 09/01/2023 Date Of Pronouncement

Section 132Section 143(3)Section 148

section 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 16.12.2019. 21 & 38/SRT/2022/AY.2012-13 Abhishek Navnitkumar Doshi 2. Grounds of appeal raised by the Revenue (in ITA No.38/SRT/2022) are as follows: “1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in restricting

Showing 1–20 of 21 · Page 1 of 2

Section 133(6)5
Reopening of Assessment5
Search & Seizure5

INCOME TAX OFFICER, WARD - 2(3)(6), SURAT vs. SHRI ABHISHEK NAVNITKUMAR DOSHI, SURAT

In the result the ground No

ITA 38/SRT/2022[2012-13]Status: DisposedITAT Surat09 Jan 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 21/Srt/2022 Assessment Year: (2012-13) (Physical Court Hearing) Abhishek Navnitkumar Doshi, Vs. The Ito, Ward-2(3)(7), 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) आयकर अपील सं./Ita No.38/Srt/2022 Assessment Year: (2012-13) The Ito, Ward-2(3)(6), Vs. Abhishek Navnitkumar Doshi, 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 28/12/2022 09/01/2023 Date Of Pronouncement

Section 132Section 143(3)Section 148

section 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 16.12.2019. 21 & 38/SRT/2022/AY.2012-13 Abhishek Navnitkumar Doshi 2. Grounds of appeal raised by the Revenue (in ITA No.38/SRT/2022) are as follows: “1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in restricting

INCOME TAX OFFICER, SURAT vs. SAFFRON GREEN INTERNATIONAL PRIVATE LIMITED, SURAT

In the result, appeal of revenue is partly allowed

ITA 958/SRT/2024[2018-19]Status: DisposedITAT Surat26 Sept 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.958/Srt/2024 Assessment Year: 2018-19 (Hybrid Hearing) Income Tax Officer, Ward- Saffron Green International Pvt. बनाम/ 2(1)(3), Surat, Room No.221, Ltd. Shop No.3008, Shree Mahavir Vs. 2Nd Floor, Aaykar Bhavan, Textiles Puna Kumbhariya Road, Majura Gate, Surat-395 001 Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawcs 3137 M (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Deven K. Kapadia, Ca राज" की ओर से /Respondent By Shri Aashish Pophare, Cit-Dr सुनवाई की तारीख/Date Of Hearing 10/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 26/09/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: This Appeal By The Revenue Emanates From The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, 'The Act’) Dated 16.07.2024 By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short, ‘The Cit(A)’] For The Assessment Year (Ay) 2018-19, Which In Turn Arises Out Of Assessment Order Passed By The Assessing Officer (In Short, ‘Ao’) U/S. 147 R.W.S 144 R.W.S 144B Of The Act On 21.03.2023. 2. Grounds Of Appeal Raised By The Revenue Are As Under: “I. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Restricting The Addition Made By The Assessing Officer Of Rs.5,70,70,621/- On Account Of 100% Bogus Purchase To 0.25% Of The Bogus Purchases & Allowing The Appeal Of The Assessee Ignoring The Facts That These Purchases Are Sham Transactions Fabricated Through Bogus Paper Concerns Of M/S. Savitri Trading Company & Mohammed Javed Mohammed Jabir Momin Which Were Engaged In Providing Accommodation Entries.

Section 147Section 250Section 250(2)

260 & 261 of 2003, wherein the Hon’ble High Court held that 100% of purchases from bogus parties was liable to be added in the hands of the Assessee, reversing the decision of Hon’ble ITAT to restrict the addition to 25% and the same was later on confirmed by the Hon’ble Supreme Court vide order

DCIT, VAPI vs. GUJARART POLYSOL CHEMICAL LTD, VAPI

In the result, the appeal of assessee is partly allowed whereas appeal of Revenue is dismissed

ITA 595/SRT/2023[2018-19]Status: DisposedITAT Surat28 Dec 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.513 & 595/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Gujarat Polysol Chemicals Ltd. Assistant Commissioner Of 1, Plot No.1734, 3Rd Phase. Income Tax, Central Circle-1, Vs Gidc, Vapi-396195 Vapi, 8Th Floor, Fortune Square- Pan No. Aaacg 8908 Q Ii, Above Tbz, Chala-396191 अपीलाथ"/Appellant ""थ" /Respondent /Ita No.595/Srt/2023 (Ay 2018-19) Deputy Commissioner Of Gujarat Polysol Chemicals Ltd., Income Tax, Central Circle, I, Plot No.1734, 3Rd Phase, Gidc, Vs Vapi, 9Th Floor, Fortune Vapi-396195 Pan No.Aaacg 8908 Q Square-Ii, Daman Road, Chala, Vapi-396191 अपीलाथ"/Appellant ""थ" /Respondent

Section 147Section 148Section 156Section 254(1)Section 270A

bogus. All quantitative details of purchase, sale and consumptions were matching. The details were provided to SVNIT and confirmed this trend of assessee. The gross profit consistently increased. Sales of assessee is not in dispute as there is no structural change in the segment of chemical industry on which assessee operated. No cash is received back. The employee of assessee

GUJARAT POLYSOL CHEMICALS LIMITED LIMITED,VAPI vs. THE ASST. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1, VAPI, VAPI

In the result, the appeal of assessee is partly allowed whereas appeal of Revenue is dismissed

ITA 513/SRT/2023[2018-19]Status: DisposedITAT Surat28 Dec 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.513 & 595/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Gujarat Polysol Chemicals Ltd. Assistant Commissioner Of 1, Plot No.1734, 3Rd Phase. Income Tax, Central Circle-1, Vs Gidc, Vapi-396195 Vapi, 8Th Floor, Fortune Square- Pan No. Aaacg 8908 Q Ii, Above Tbz, Chala-396191 अपीलाथ"/Appellant ""थ" /Respondent /Ita No.595/Srt/2023 (Ay 2018-19) Deputy Commissioner Of Gujarat Polysol Chemicals Ltd., Income Tax, Central Circle, I, Plot No.1734, 3Rd Phase, Gidc, Vs Vapi, 9Th Floor, Fortune Vapi-396195 Pan No.Aaacg 8908 Q Square-Ii, Daman Road, Chala, Vapi-396191 अपीलाथ"/Appellant ""थ" /Respondent

Section 147Section 148Section 156Section 254(1)Section 270A

bogus. All quantitative details of purchase, sale and consumptions were matching. The details were provided to SVNIT and confirmed this trend of assessee. The gross profit consistently increased. Sales of assessee is not in dispute as there is no structural change in the segment of chemical industry on which assessee operated. No cash is received back. The employee of assessee

M/S. SHASHVAT JEWELS PVT. LTD.,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, SURAT

In the result, the appeal of the assessee is partly allowed

ITA 3364/AHD/2016[2007-08]Status: DisposedITAT Surat06 Feb 2020AY 2007-08

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No3364/Ahd/2016 िनधा"रण वष"/Assessment Year:2007-08 M/S. Shashvat Jewels Pvt. Deputy Commissioner Of Ltd., Income-Tax, 6/1468, Shashvat House, Circle-2(1)(2) Surat Kansara Street, Mahidharpura, Surat 395003 Pan:Aajcs 9790D अपीलाथ" Appellant ""यथ"/Respondent

Section 131Section 133(6)Section 143Section 148Section 68

bogus accommodation entries. During the year under consideration, the assessee has taken accommodation entries of Rs.16,45,630 from Rajan Diamond and Rs. 21,07,260 from Navakar Diamond aggregating to Rs.37,52,630 in the form of purchase who are being controlled by the Shri Bhanwarlal M. Jain. Accordingly, notice under section

DIYA FABRICS,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(1), SURAT

In the result, while appeal of the assessee is allowed, appeal of the Revenue is dismissed

ITA 355/SRT/2022[2014-15]Status: DisposedITAT Surat30 Mar 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.355/Srt/2022 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Diya Fabrics, Vs. The Ito, 1418, Kohinoor Market, Ring Road, Ward-1(2)(1), Surat. Surat – 395002. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajfd3658A

Section 40A(3)Section 68

bogus by the Assessing Officer, therefore Assessing Officer should not have made addition under section 68 of the Act in respect of creditors under the head cash credit. Therefore, addition made by Assessing Officer is on wrong footing. 10. The Ld. Counsel also submitted that it is not a typographical error in the assessment order that section 68 has been

RAHUL KALUBHAI KAKADIA,VARACHHA vs. ITO, WARD 3(3)(4), SURAT

In the result, the appeal of the assessee is partly allowed

ITA 495/SRT/2019[2014-15]Status: DisposedITAT Surat04 Feb 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Rahul Kalubhai Kakadia Income Tax Officer 59,Vishnu Nagar-1, Ankur Ward-3(3)(4), Surat Vs Chowkdi, Nr. Mini Bazar, A.K.Road, Varachha, Surat- 395 008 Pan Aolpk 7873 G Nvbunha@Yahoo.Co.In Appellant / Assessee Respondent / Revenue

Section 133(6)Section 143(3)Section 254(1)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 26.12.2016. The assessee has raised the following grounds of appeal:- “(I) Estimate of profit at 25% on the bogus purchases of Rs.7,30,390 and Rs.1,83,28,467. (1) On the facts and circumstances of the case, the learned

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

ITA 73/SRT/2023[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

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)

Section 115BSection 143(3)Section 68Section 69

bogus long term capital gain. But in this case, neither statement was supplying to the assessee nor cross examination was allowed by the learned A.O. Therefore, in our considered opinion, assessee has discharged his onus and no addition can be sustained in the hands of the assessee." 3. Thus, the Tribunal has recorded the finding of fact that the assessee

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

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1367/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

section 153C of the Act. Therefore, a notice u/s 153C of the I.T. Act was issued to the assessee on 13.01.2015 and duly served upon the assessee. In response to the said notice, the assessee furnished copy of his original return of income (ROI) on 16.02.2015 declaring total income at Rs.3,82,260/-. The assessee has not offered any additional

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

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1365/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

section 153C of the Act. Therefore, a notice u/s 153C of the I.T. Act was issued to the assessee on 13.01.2015 and duly served upon the assessee. In response to the said notice, the assessee furnished copy of his original return of income (ROI) on 16.02.2015 declaring total income at Rs.3,82,260/-. The assessee has not offered any additional

SACHIN PAREEK,SURAT vs. DCIT (CENTREL) CIRCLE-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1683/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

section 153C of the Act. Therefore, a notice u/s 153C of the I.T. Act was issued to the assessee on 13.01.2015 and duly served upon the assessee. In response to the said notice, the assessee furnished copy of his original return of income (ROI) on 16.02.2015 declaring total income at Rs.3,82,260/-. The assessee has not offered any additional

M/S. SUN DIAM,,MUMBAI vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1578/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

section 153C of the Act. Therefore, a notice u/s 153C of the I.T. Act was issued to the assessee on 13.01.2015 and duly served upon the assessee. In response to the said notice, the assessee furnished copy of his original return of income (ROI) on 16.02.2015 declaring total income at Rs.3,82,260/-. The assessee has not offered any additional

THE ITO, WARD-7(3),, SURAT vs. SHRI RAJKUMAR GOYAL, SURAT

In the result this ground of appeal is also rejected

ITA 1487/AHD/2012[2005-06]Status: DisposedITAT Surat13 May 2021AY 2005-06

Bench: Shri Pawan Singh, Hon'Ble & Dr. Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1487/Ahd/2012 "नधा"रण वष"/Assessment Year: 2005-06 The Income Tax Officer, Vs. Shri Rajkumar Goyal, Ward-7(3), Surat. Prop. Of Balaji Corporation, 201, Keshri Nandan Apartment, Bhothia Sheri, Rughnathpura, Surat – 395003. [Pan: Adtpj 2924 Q] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri P.M.Jagasheth - Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit-Dr सुनवाई की तारीख/ Date Of Hearing: 18.03.2021 उ"घोषणा क" तार"ख/Pronouncement On: 17.05.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. This Appeal By The Revenue Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-V, Surat Hereinafter Referred As “Ld. Cit(A)” Dated 29.03.2012 For The Assessment Year (Ay) 2005-06. The Revenue Has Raised Following Grounds Of Appeal: “1. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) Has Erred In Deleting The Addition On Account Of Unverifiable Purchase Amounting To Rs. 7,91,01,863/-. 2. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) Has Erred In Deleting The Addition On Account Of In Difference In Closing Balance Of Rs.8,05,11,522/-. 3. It Is Therefore Prayed That The Order Of The Ld. Cit (A) Be Set Aside & The Assessing Officer ‘S Order Be Restored.”

Section 133(6)Section 142(1)Section 143(3)Section 147Section 148

260/-. The case was again reopened under section 147. Notice under section 148 was issued to the assessee on 23.04.2010. The assessee vide his application dated 11.05.2010, requested for reasons recorded. The reasons recorded were supplied to the assessee on 26.05.2010. The assessee vide his application dated 15.12.2011, stated that return of income filed on 31.10.2005 may be treated

M/S. MANIPRABHA IMPEX PVT. LTD.,,SURAT vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1579/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

260 (Delhi). 10. Mr. Salil Aggarwal, learned counsel for the Assessee, has drawn the attention of the Court to the recent amendment made in Section 153 C of the Act by the Finance Act, 2017 with effect from 1st April 2017. This amendment in effect states that the block period for the searched person as well as the 'other person

M/S. DHARAM IMPEX,,SURAT vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1580/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

260 (Delhi). 10. Mr. Salil Aggarwal, learned counsel for the Assessee, has drawn the attention of the Court to the recent amendment made in Section 153 C of the Act by the Finance Act, 2017 with effect from 1st April 2017. This amendment in effect states that the block period for the searched person as well as the 'other person

ACIT, CC - 2., SURAT vs. M/S. MANGALMURTY DEVELOPERS, SURAT

In the result, ground No. 2 raised by the Revenue is dismissed

ITA 217/SRT/2020[2016-17]Status: DisposedITAT Surat15 May 2023AY 2016-17

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

Section 143(1)Section 143(2)Section 143(3)

section 143(2) of the I.T. Act dated 08.09.2017 was issued and duly served upon the assessee. 4. Thereafter, a show cause notice was issued by assessing officer on 11/12/2018, fixing date of hearing on 14/12/2018. The contents of the show cause notice are reproduced by Assessing Officer at page nos. 2 to 4 of assessment order. 5. In response

KAMAKSHI DIAMONDS PRIVATE LIMITED ,SURAT vs. ITO WARD 1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is dismissed

ITA 841/SRT/2024[2018-19]Status: DisposedITAT Surat13 Mar 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.841/Srt/2024 Assessment Year: (2018-19) (Physical Court Hearing) Kamakshi Diamonds Pvt. Ltd. Income Tax Officer, Ward- बनाम/ Office No.203, 2Nd Floor 1(1)(3), Surat, Aaykar Bhawan, Vs. Panchratna Apartment, Majura Gate, Opp. New Civil Dalgrya Sheri, Mahindrapura, Hospital, Surat-395 001 Surat-395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaeck 0477 A (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By None राज" की ओर से /Respondent By Shri Ritesh Mishra, Cit-Dr सुनवाई की तारीख/Date Of Hearing 10/03/2025 उद्घोषणा की तारीख/Date Of Pronouncement 13/03/2025

Section 147Section 148Section 250Section 68

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 02.07.2024 by the CIT(Appeals)/National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] for the assessment year (AY) 2018-19, which in turn arises out of assessment order passed by Assessing Officer (in short ‘AO’) u/s 147 r.w.s. 144B of the Act dated 25.03.2023. Grounds

BALDEVRAJ JAMMURAM AHUJA,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(1), SURAT

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 178/SRT/2017[2008-09]Status: DisposedITAT Surat25 May 2022AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.178/Srt/2017 ("नधा"रणवष" / Assessment Years: (2008-09) (Virtual Court Hearing) Baldevraj Jamnuram Ahuja, Vs. The Ito, Ward-1(2)(1), Shop No.B/4073, Millenium Tex Surat. Market, Ring Road, Surat-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aazpa7998J (Assessee) (Respondent) Assessee By : Ms Rushi Parekh, Ar Revenue By : Ms Anupama Singhla, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 14/03/2022 घोषणाक"तार"ख/Date Of Pronouncement : 25/05/2022

For Appellant: Ms Rushi Parekh, ARFor Respondent: Ms Anupama Singhla, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 68

purchase bills and also unsecured loan accommodation entries to various interested parties. As a result of the search and seizure action it was conclusively proved that these diamond concerns are only paper based with no real business activities. From the details and evidences made available on record, it was obseerved that Shri Praveen Kumar Jain has given the following accommodation

M/S. RUBY GEMS PRIVATE LIMITED,SURAT vs. COMMISSIONER OF INCOME TAX (APPEALS), SURAT

In the result, appeal of the assessee is dismissed

ITA 613/SRT/2024[2011-12]Status: DisposedITAT Surat13 Mar 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.613/Srt/2024 Assessment Year: (2011-12) (Physical Court Hearing) M/S Ruby Gems Pvt. Ltd. Income Tax Officer, Ward- बनाम/ 10/15,Crown Plaza, 2(1)(1), Surat, Aaykar Bhawan, Vs. Salabatpura, Surat-395 002 Majura Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaecr 3885 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By None राज" की ओर से /Respondent By Shri Mukesh Jain, Sr-Dr सुनवाई की तारीख/Date Of Hearing 13/03/2025 उद्घोषणा की तारीख/Date Of Pronouncement 13/03/2025

Section 143(3)Section 148Section 250Section 253Section 271(1)(c)

purchase transaction. In view of the facts and merits of the case, the addition made by Ld. AO is liable to be deleted. 3.The Ld. AO has erred in law and on facts in levying penalty u/s 271(1)(c) of the Act. 4. Appellant craves leave to add, alter or delete any ground(s) either before