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

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

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) of the Act and deputed inspector of his ward to conduct enquiry and to serve notice. The Assessing Officer recorded that inspector furnished his report that the said party was not available on the given address. The A.O. issued show cause notice to the assessee for disallowance of such purchases. The assessee filed his reply and stated

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

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

bogus purchases cannot be made u/s 69C as the payments for the purchases have been recorded in the books of accounts. It is to be noted that the assessing officer has not invoked section 115BBE in the assessment order. 20 In support of the above the reliance is placed on the under mentioned decisions of courts: I Dr.TA Qureshi

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3,, SURAT vs. M/S. HAPPY HOME CORPORATION,, SURAT

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

purchased from a common stamp vendor and that the language thereof is also similar, have perused these affidavits and observation of the AO is far from true. Each & every affidavit contains different facts & narration without having any kind of stark similarities, of course legal language and format might be similar to some extent. I do not agree with

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3,, SURAT vs. M/S. HAPPY HOME CORPORATION,, SURAT

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

purchased from a common stamp vendor and that the language thereof is also similar, have perused these affidavits and observation of the AO is far from true. Each & every affidavit contains different facts & narration without having any kind of stark similarities, of course legal language and format might be similar to some extent. I do not agree with

DAGINA JEWELLERS INDIA (P) LTD,SURAT vs. ACIT, CENTRAL CIRCLE-2, SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies

DAGINA JEWELLERS INDIA (P) LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. M/S. DAGINA JEWELLERS PVT. LTD., , SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies

DAGINA JEWELLERS INDIA (P) LTD,SURAT vs. ACIT, CENTRAL CIRCLE-2, SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies

DY. COMMISSIONER OF INCOME TAX, CENTRA CIR.2, SURAT vs. DAGINA JEWELLERS INDIA PVT. LTD., SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies

DAGINA JEWELLERS INDIA (P) LTD,SURAT vs. ACIT, CENTRAL CIRCLE-2, SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies

DAGINA JEWELLERS INDIA (P) LTD,SURAT vs. ACIT, CENTRAL CIRCLE-2, SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies