INCOME TAX OFFICER, WARD-1(3)(1), SURAT, ANAVIL BUSINESS CENTRE, SURAT vs. NAVINBHAI HIMATLAL SHAH, DIWALI BAUG ATHWALINES

In the result, appeal of the revenue is dismissed

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.107 To 109/Srt/2025 Assessment Years:(2010-11 To 2012-13) (Hybrid Hearing) The Ito, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akvps5306G (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025 आयकर अपील सं./Ita No.115/Srt/2025 Assessment Year:(2007-08) The Ito, Vs. Navinbhai Himatlal Shah, Ward – 1(3)(1), 7/Swashray Society, Diwali Baug, Surat Athwalines, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Cross Objection No.1/Srt/2025 [Arising In Ita No.115/Srt/2025] Assessment Year:(2007-08) Navinbhai Himatlal Shah, Vs. The Ito, 7/Swashray Society, Diwali Baug, Ward – 1(3)(1), Athwalines, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Appellant By Shri Mitul R. Mehta, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025

274 r.w.s. 271(1)(c) of the Act and merit of the penalty imposed by the AO. The CIT(A) has passed order u/s 250 of the Act for AY.2010-11 in which he had noted that the ITAT passed an order on 09.11.2021 involving AYs.2009-10 to 2012-13 by restricting the estimated addition at 6% of bogus purchases made