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

purchases as per provisions of section 40A(3A) of the Act, 1961. (disallowance in ground no.7 in ITA No.194/SRT/22 at Rs.38,000/- and Ground No.3 in ITA No.193/SRT/22 at Rs.11,88,236/- ) (iv) Ground No.1 raised by the assessee, in ITA No. 194/SRT/2022, and ground No. 2 raised by the assessee, in ITA No.193/SRT/2022, are as follows: “On the facts

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

purchases as per provisions of section 40A(3A) of the Act, 1961. (disallowance in ground no.7 in ITA No.194/SRT/22 at Rs.38,000/- and Ground No.3 in ITA No.193/SRT/22 at Rs.11,88,236/- ) (iv) Ground No.1 raised by the assessee, in ITA No. 194/SRT/2022, and ground No. 2 raised by the assessee, in ITA No.193/SRT/2022, are as follows: “On the facts

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

purchases as per provisions of section 40A(3A) of the Act, 1961. (disallowance in ground no.7 in ITA No.194/SRT/22 at Rs.38,000/- and Ground No.3 in ITA No.193/SRT/22 at Rs.11,88,236/- ) (iv) Ground No.1 raised by the assessee, in ITA No. 194/SRT/2022, and ground No. 2 raised by the assessee, in ITA No.193/SRT/2022, are as follows: “On the facts

HETAL RAMANLAL SHAH,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(2),, SURAT

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

Bench: Shri Ram Lal Negi & Shri O. P. Meena

bogus claim of cash purchases, exceeding Rs.20,000, profit element embedded therein should be brought tax, and that amount was not witnessed live under section 40A

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

In the result the ground No

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

bogus purchases and freight payments made in relation thereto should have been disallowed or the assessee should have been held to be eligible for grant of deduction of a reasonable amount of purchase price of the oil cakes in question in view of the fact that receipts of the materials in question by the assessee were supported by various registers

ABHISHEK NAVNITKUMAR DOSHI,SURAT vs. INCOME TAX OFFICER, WD. 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. 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

bogus purchases and freight payments made in relation thereto should have been disallowed or the assessee should have been held to be eligible for grant of deduction of a reasonable amount of purchase price of the oil cakes in question in view of the fact that receipts of the materials in question by the assessee were supported by various registers

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

40A(3) of the Act. As stated by assessee, "the copies of purchase bills (which are not produced as discussed in earlier para) and ledger accounts, simultaneously establish that the raw-materials has been purchased by making payments by A/c payee cheques". The contention is not correct because bills are not produced and copy of bank statement reflecting names

SHRI NILESHKUMAR BHAGVANBHAI BODARA,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(3),, SURAT

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

Bench: Smt. Diva Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No. 2776/Ahd/2015 िनधा"रण वष"/A.Y.:2012-13

section 40A (3) are not strictly applicable as observed by the ld. CIT (A) also. We find that the AO has disallowed the purchases but does not doubt the sales made against such purchases. Therefore, it would be unfair and unreasonable to treat the entire amount of purchases as income of the assessee. Because, when Shri Nilesh Bhagwanbhai Bodara

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

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

purchases made from the said creditor has not been treated as bogus. We note that Ld. CIT(A) has decided the issue on merit based on the evidences submitted by assessee and the material on record and therefore order passed by ld CIT(A) cannot be treated as an ex parte order, hence matter cannot be remitted back

SHRI JAYESH KANTILAL MODI,SURAT vs. INCOME TAX OFFICER, WARD 2(2)(2), SURAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 40A(3) of the Act. All the purchases are supported by valid and genuine bills. During the course of business, the assessee had purchased rough and polished diamonds from the local market by way of cash. The cash book was furnished. The confirmation of parties were also furnished. The contents in the show cause notice that transactions are bogus

SHRI JAYESH KANTILAL MODI,SURAT vs. INCOME TAX OFFICER, WARD 2(2)(2), SURAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 40A(3) of the Act. All the purchases are supported by valid and genuine bills. During the course of business, the assessee had purchased rough and polished diamonds from the local market by way of cash. The cash book was furnished. The confirmation of parties were also furnished. The contents in the show cause notice that transactions are bogus

THE ITO, WARD-2(2),, SURAT vs. M/S. PRESIDENCY EXPORTS,, SURAT

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

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआ.अ.सं./I.T.A. No.1546/Ahd/2015 "नधा"रणवष"/Assessment Year : 2010-11 Presidency Exports, Vs. The Income Tax Officer, B-22, Basement, Rushabh Textile Ward-2(2), Surat. Tower, Ring Road, Surat – 395 002. [Pan: Aadfp 6602 L] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A. No.2037/Ahd/2015 "नधा"रणवष"/Assessment Year : 2010-11 The Income Tax Officer, Vs Presidency Exports, Ward-2(2), Surat. . B-22, Basement, Rushabh Textile Tower, Ring Road, Surat – 395 002. [Pan: Aadfp 6602 L] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Suresh K.Kabra – Ca राज"वक"ओरसे /Revenue By Shri B.P.K.Panda –Sr.Dr

section 40A(2)(b) of the Act. Briefly stated, the facts of the case are that during the year under consideration, the assessee has purchased finished cloth amounting to Rs.32,99,204/- from its sister concern M/s. Gurera Textiles Pvt. Ltd., admittedly which is a related person u/s 40A(2)(b) of the Act. The Assessing Officer, during the course

M/S. PRESIDENCY EXPORTS,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(2),, SURAT

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

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआ.अ.सं./I.T.A. No.1546/Ahd/2015 "नधा"रणवष"/Assessment Year : 2010-11 Presidency Exports, Vs. The Income Tax Officer, B-22, Basement, Rushabh Textile Ward-2(2), Surat. Tower, Ring Road, Surat – 395 002. [Pan: Aadfp 6602 L] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A. No.2037/Ahd/2015 "नधा"रणवष"/Assessment Year : 2010-11 The Income Tax Officer, Vs Presidency Exports, Ward-2(2), Surat. . B-22, Basement, Rushabh Textile Tower, Ring Road, Surat – 395 002. [Pan: Aadfp 6602 L] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Suresh K.Kabra – Ca राज"वक"ओरसे /Revenue By Shri B.P.K.Panda –Sr.Dr

section 40A(2)(b) of the Act. Briefly stated, the facts of the case are that during the year under consideration, the assessee has purchased finished cloth amounting to Rs.32,99,204/- from its sister concern M/s. Gurera Textiles Pvt. Ltd., admittedly which is a related person u/s 40A(2)(b) of the Act. The Assessing Officer, during the course

THE ITO, WARD-2(3),, SURAT vs. SHRI GULAMBHAI ALIBHAI PATEL,, SURAT

In the result, appeal of the Revenue is partly allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2856/Ahd/2014 ("नधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) The Income Tax Officer, Shri Gulambhai Alibhai Patel, Vs Ward-2(3), Surat. Prop Of M/S.Gulambhai Alibhai Patel, 16-17, New Sardar Market, Dumbhal Patia, Surat – 394 210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aezpp 9802 N (Assessee) (Respondent) Assessee By : Shri Rushi Parekh - Ca Respondent By : Ms.Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 02/07/2021 घोषणाक"तार"ख/Date Of Pronouncement : 28/07/2021 आदेश / O R D E R Per Dr. A. L. Saini:

section 143(3) of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] dated 25.03.2014. 2. Grounds of appeal raised by the Revenue are as follows: “[1] On the facts and circumstances of the case, whether the Ld. CIT(A) was justified in telescoping the addition of Rs.2,30,59,243/- on account of bogus purchases, addition

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

In the result, appeal filed by the assessee is allowed

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)

bogus LTCG. However, in assessment order addition was made u/s 68 and u/s 69 of the Act, respectively. Further there was no show cause for charging of tax at 30% as per the mandate of section 115BBE of the Act. Thus, Assessing Officer has violated ITA No.73/SRT/2023/AY.2014-15 Divyaben Prafulchandra Parmar principal of natural justice. In this regard, ld Counsel relied

MRS. DAXABEN JAYESHBHAIPATEL,VAPI vs. ITO, WARD-2, VAPI, VAPI

In the result, both appeals filed by the assessee are partly allowed in above terms

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.228 & 229/Srt/2020 Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Dixaben Jayeshbhai Patel, Vs. The Ito, Ward-2, Plot No.42, Krishna Colony, Vapi. Muktanand Marg, Chala, Vapi, Gujarat – 396191. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahspp3273F (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 02/02/2023 10/02/2023 Date Of Pronouncement

section 40A(3) 228 & 229/SRT/2020/AY.2011-12 & 2012-13 Daxaben Jayeshbhai Patel of the Act and the assessee has split the payments below the threshold limit. Therefore, Assessing Officer noted that the assessee has no evidentiary proof to prove that the URD purchases are genuine. On verification of the bank accounts of the assessee, it is found that the sale receipts

MRS. DIXABEN JAYESHBHAI PATEL,VAPI vs. ITO, WARD-2, VAPI, VAPI

In the result, both appeals filed by the assessee are partly allowed in above terms

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.228 & 229/Srt/2020 Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Dixaben Jayeshbhai Patel, Vs. The Ito, Ward-2, Plot No.42, Krishna Colony, Vapi. Muktanand Marg, Chala, Vapi, Gujarat – 396191. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahspp3273F (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 02/02/2023 10/02/2023 Date Of Pronouncement

section 40A(3) 228 & 229/SRT/2020/AY.2011-12 & 2012-13 Daxaben Jayeshbhai Patel of the Act and the assessee has split the payments below the threshold limit. Therefore, Assessing Officer noted that the assessee has no evidentiary proof to prove that the URD purchases are genuine. On verification of the bank accounts of the assessee, it is found that the sale receipts

THE DCIT, CIRCLE-2(1)(1),, SURAT vs. M/S. TRANSIT GEO SYSTEMS INTEGRATORS PVT. LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.3330/Ahd/2016 (िनधा"रणवष" / Assessment Year: (2012-13) (Physical Court Hearing) D.C.I.T., Circle-2(1)(1), M/S Transit Geo Systems Integrator Pvt. Ltd., 13-C-404, 1St Floor, Room No.223, Aayakar Bhavan, Vs. Parshvanath Complex, Above Bhakti Majura Gate, Surat-395001 Automobiles, Udhna, Magdalla Road, Surat-395017 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadct 4158 N (Appellant) (Respondent)

40A(3) of the Act? 2. Whether on the facts and in the circumstances of the case and in Law, Ld. CIT(A) has not erred in deleting the addition of Rs.4,03,34,386/- to the total income on account of non-genuine contract expenses without appreciating the fact that assessee as well as contractors, who happened

VITRAG PRINTS,SURAT vs. NFAC, DELHI

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.338/Srt/2023 Assessment Year: (2015-16) (Physical Hearing) Vitrag Prints, Vs. The Acit (Osd), K-2619 To 2622, Millenium Ward -1(2)(5), Textile Market Ring Road, Surat. Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfv5612L (Appellant) (Respondent) Appellant By Shri Jaykishan Goel, Ca Shri Vinod Kumar, Sr. Dr Respondent By 22/09/2023 Date Of Hearing Date Of Pronouncement 14/12/2023

40A(2)(b) reported in Audit Report and ITR and Large other expenses claimed in the Profit & Loss account. Thereafter notice u/s 143(2) was issued on 10.08.2016 and duly served upon the assessee firm on 27/08/2016. Subsequently a notice u/s 142(1) cum- questionnaire was issued on 02.06.2017 and this was too duly served upon the assessee’s firm