INCOME TAX OFFICER, WARD-2(3)(8), SURAT, SURAT vs. SANJAYKUMAR DEVKISHAN PANWAR,, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.569/Srt/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The Ito, Ward-2(3)(8), 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.588/Srt/2019 Assessment Year: (2008-09) The Ito, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Rohit Vijayvargia, Ca Shri Ritesh Mishra, Cit(Dr) Respondent By Date Of Hearing 03/02/2023 Date Of Pronouncement 20/02/2023

36,447/- are bogus and disallowed the same. The Ld CIT (Appeals) dismissed the appeal, however, the Hon'ble ITAT gave partial relief to the assessee by directing the Id Assessing Officer to make addition @ 12.5 %. On appeal, the Hon'ble High Court of Gujarat has held that ‘........Gross Profit rate of 5% is the average rate of the industry

SIDDHI VINAYAK KNOTS & PRINTERS PVT. LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, all the appeals of the assessee are allowed and appeals of revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

section 153A in absence of incriminating material as has been held by jurisdictional High Court in PCIT Vs Saumya Construction (P) limited (supra) and decisions of various High Court including Delhi High Court in CIT Vs Kabul Chawla (supra). Such position of law has been upheld by Hon’ble Apex Court in PCIT Vs Abhisar Buildwell P Limited in Civil

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. SIDDHI VINAYAK KNOTS & PRINTERS PVT. LTD., SURAT

In the result, all the appeals of the assessee are allowed and appeals of revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

section 153A in absence of incriminating material as has been held by jurisdictional High Court in PCIT Vs Saumya Construction (P) limited (supra) and decisions of various High Court including Delhi High Court in CIT Vs Kabul Chawla (supra). Such position of law has been upheld by Hon’ble Apex Court in PCIT Vs Abhisar Buildwell P Limited in Civil

INCOME TAX OFFICER, WARD-3(3)(1), SURAT, SURAT vs. BORDA BROTHERS, SURAT

In the result, both the appeals filed by the Department are dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

1)(c) of the Act. Since common facts and issues for consideration are involved for both the years under consideration, both appeals filed by the assessee are taken up together. We shall first deal with ITA No. 1062/Srt/2024 (A.Y. 2007-08) 2. The Department raised the following grounds of appeal: ITA Nos.1062&1068/Srt/2024 ITO vs. Borda Brothers Asst. Year

INCOME TAX OFFICER, SURAT vs. BORDA BROTHERS, VARACHHA ROAD, SURAT

In the result, both the appeals filed by the Department are dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

1)(c) of the Act. Since common facts and issues for consideration are involved for both the years under consideration, both appeals filed by the assessee are taken up together. We shall first deal with ITA No. 1062/Srt/2024 (A.Y. 2007-08) 2. The Department raised the following grounds of appeal: ITA Nos.1062&1068/Srt/2024 ITO vs. Borda Brothers Asst. Year

LATE SHRI BHIMSEN DARBARILAL ARORA,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5,, SURAT

In the result, ground no.4 raised by assessee is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.1706/Ahd/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora Through, Vs. The Acit, Circle-5, L/H. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acaps9230L

36. Therefore, respectfully following the binding precedent of Co-ordinate Bench (supra), we are of the view that addition should be sustained at the rate of 6% of bogus purchases instead of 12.5% of the bogus purchases. Therefore, we direct the Assessing Officer to sustain addition @ 6% of bogus purchases. 37. In the result, ground no.3 raised by assessee

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIR.1(1)(1),, SURAT vs. ENVIRO CONTROL PVT. LTD.,, SURAT

In the result, all the grounds of appeal raised by the revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) A.C.I.T., Enviro Control Pvt. Ltd., Circle-1(1)(1), Enviro House, Opp. Bank Of Vs. Surat. Maharashtra, Ghod Dod Road, Surat-395007. Pan No. Aaace 8700 C Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the revenue is directed against the order of National Faceless Appeal Centre, Delhi (ld. NFAC)/ learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) dated 13/10/2022 for the Assessment year 2011-12. The revenue has raised following grounds of appeal

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

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.530/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Abhishek Navnitkumar Doshi, Vs. The Ito, 204/205, 2Nd Floor, 6/1911-12, Ward-2(3)(7), Jin Shanti Building, Surat Surat – 395003, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr 12/10/2023 Date Of Hearing Date Of Pronouncement 31/10/2023

1. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre has erred in confirming the action of assessing officer in reopening assessment by issuing notice u/s 148 of the I.T. Act, 1961. ITA No.530/SRT/2023/AY.2011-12 Abhishek Navnitkumar Doshi 2. On the facts and circumstances

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, DAMAN WARD, DAMAN

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

bogus purchases. (Similar disallowance in ITA No.193/SRT/2022 at Rs.1,62,163/-) (v) Ground No.1 raised by the assessee, in ITA No. 193/SRT/2022, is as follows: “On the facts on the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in confirming the addition of Rs.49

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, DAMAN WARD, DAMAN

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

bogus purchases. (Similar disallowance in ITA No.193/SRT/2022 at Rs.1,62,163/-) (v) Ground No.1 raised by the assessee, in ITA No. 193/SRT/2022, is as follows: “On the facts on the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in confirming the addition of Rs.49

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, WARD 5, , VAPI

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

bogus purchases. (Similar disallowance in ITA No.193/SRT/2022 at Rs.1,62,163/-) (v) Ground No.1 raised by the assessee, in ITA No. 193/SRT/2022, is as follows: “On the facts on the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in confirming the addition of Rs.49

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)

bogus. We note that assessment has been made u/s 153C of the Act, as the search was conducted on 04.09.2015, in the case M/s Param Properties and during the course of search, some documents belonging to the assessee were found pertaining to few assessment years. However, for the assessment year under consideration, there is no mention of any incriminating document

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)

bogus. We note that assessment has been made u/s 153C of the Act, as the search was conducted on 04.09.2015, in the case M/s Param Properties and during the course of search, some documents belonging to the assessee were found pertaining to few assessment years. However, for the assessment year under consideration, there is no mention of any incriminating document

ITO, WARD-2(2)(4), SURAT vs. SHRI UMESH P BANSAL, SURAT

In the result, ground No.1 raised by the Revenue in ITA

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

bogus purchases have already suffered the taxes by way of additions sustained by the Assessing Officer at the rate of 9.3%, therefore, the 5% addition made by the Ld. CIT(A) without giving notice of enhancement is bad in law and hence entire addition should be deleted in toto. 30. We have heard both the parties and carefully gone through

ITO, WARD-2(2)(4), SURAT vs. SHRI UMESH P BANSAL, SURAT

In the result, ground No.1 raised by the Revenue in ITA

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

bogus purchases have already suffered the taxes by way of additions sustained by the Assessing Officer at the rate of 9.3%, therefore, the 5% addition made by the Ld. CIT(A) without giving notice of enhancement is bad in law and hence entire addition should be deleted in toto. 30. We have heard both the parties and carefully gone through

UMESHKUMAR P BANSAL,SURAT vs. ITO, WARD-2(2)(4), SURAT

In the result, ground No.1 raised by the Revenue in ITA

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

bogus purchases have already suffered the taxes by way of additions sustained by the Assessing Officer at the rate of 9.3%, therefore, the 5% addition made by the Ld. CIT(A) without giving notice of enhancement is bad in law and hence entire addition should be deleted in toto. 30. We have heard both the parties and carefully gone through

UMESHKUMAR P BANSAL,SURAT vs. ITO, WARD-2(2)(4), SURAT

In the result, ground No.1 raised by the Revenue in ITA

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

bogus purchases have already suffered the taxes by way of additions sustained by the Assessing Officer at the rate of 9.3%, therefore, the 5% addition made by the Ld. CIT(A) without giving notice of enhancement is bad in law and hence entire addition should be deleted in toto. 30. We have heard both the parties and carefully gone through