SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

5 Taxman 308 (Delhi), CIT v. Karamchand Premchand (P.) Ltd. [1969] 74 ITR 254 (Guj.) and CIT v. Cellulose Products of India Ltd. [1985] 151 ITR 499/[1984] 19 Taxman 278 (Guj.) (FB). Undoubtedly, the Tribunal will have the discretion to allow or not allow a new ground to be raised. But where the Tribunal is only required to consider

SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

5 Taxman 308 (Delhi), CIT v. Karamchand Premchand (P.) Ltd. [1969] 74 ITR 254 (Guj.) and CIT v. Cellulose Products of India Ltd. [1985] 151 ITR 499/[1984] 19 Taxman 278 (Guj.) (FB). Undoubtedly, the Tribunal will have the discretion to allow or not allow a new ground to be raised. But where the Tribunal is only required to consider

SMT. MUKTABEN NISHANTBHAI PATEL,ANKLESHWAR vs. INCOME TAX OFFICER WARD -2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

5 Taxman 308 (Delhi), CIT v. Karamchand Premchand (P.) Ltd. [1969] 74 ITR 254 (Guj.) and CIT v. Cellulose Products of India Ltd. [1985] 151 ITR 499/[1984] 19 Taxman 278 (Guj.) (FB). Undoubtedly, the Tribunal will have the discretion to allow or not allow a new ground to be raised. But where the Tribunal is only required to consider

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

5 of 34 6. Ground No.(I): Reopening of assessment: (1) The learned Commissioner of Income-tax (Appeals) erred in not treating the assessment as invalid though the re- opening was not done in accordance with the provisions of the Act. (2) The Appellant submits that reasons for reopening of assessment not having been furnished in the course

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

5 of 34 6. Ground No.(I): Reopening of assessment: (1) The learned Commissioner of Income-tax (Appeals) erred in not treating the assessment as invalid though the re- opening was not done in accordance with the provisions of the Act. (2) The Appellant submits that reasons for reopening of assessment not having been furnished in the course

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

5 of 34 6. Ground No.(I): Reopening of assessment: (1) The learned Commissioner of Income-tax (Appeals) erred in not treating the assessment as invalid though the re- opening was not done in accordance with the provisions of the Act. (2) The Appellant submits that reasons for reopening of assessment not having been furnished in the course

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

5 of 34 6. Ground No.(I): Reopening of assessment: (1) The learned Commissioner of Income-tax (Appeals) erred in not treating the assessment as invalid though the re- opening was not done in accordance with the provisions of the Act. (2) The Appellant submits that reasons for reopening of assessment not having been furnished in the course

SHRI JIVRAJBHAI H. BALAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-8(2),, SURAT

In the result, appeals filed by the assessee for assessment years 2004-05 to 2007-08, ( IT(SS)A Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./It(Ss)A No.150 To 154/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2004-05 To 2008-09) (Physical Court Hearing) Jivrajbhai Harkhabhai Balar, The Dcit, Central Circle-1, Vs. 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent) आयकरअपीलसं./Ita No.1245/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2010-11) Jivrajbhai Harkhabhai Balar, Vs. The Dcit, Central Circle-1, 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent)

capital gain on transfer of land. 4) The ld. Commissioner of Income Tax (Appeals) has erred in law and on facts in considering the sums paid to two trusts totaling to Rs.3/- lacs as expenditure incurred for transfer of land instead of treating the same as part of cost of land. 5) The ld. Commissioner of Income Tax (Appeals

ACIT, CC-3, SURAT vs. SHRI NARESH NEMCHAND SHAH, SURAT

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.197/Srt/2020 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) The Acit, Central Cir.-3, Vs. Naresh Nemchand Shah, Surat. Abhishek House, Bh. Jeevan Bharti School, Kadampali Society, Nanpura, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrps 0182 J (Assessee)/(Revenue) (Respondent)/(Assessee)

capital gain was provided and in that list, the name of Mr. Naresh Shah is not included. Cross examination not allowed 13) The assessee strongly urges that he had requested to cross examine the said Ashokkumar Kayan and no cross examination was allowed and, therefore, his statement has no evidential value in this case as held by the Apex Court

RAJENDRAPRASAD BABULAL KHETAN,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. - 4, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.142/Srt/2023 (Assessment Year: 2017-18) (Physical Hearing) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent) आयकर अपील (खोज और ज"ती) सं./It(Ss)A Nos.32/Srt/2023 (Assessment Year: 2017-18) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent)

5. To adjudicate the above appeals of the Assessee and Revenue, for AY.2017-18, we shall take lead case in IT(SS)A No.65/SRT/2023. 6. The relevant material facts, as culled out from the material on record, are as follows. The assessee, before us, is an individual deriving income from House Property, Business and Profession, and Other Sources. The assessee filed

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, VAPI vs. M/S. KRIMPI DISTILLERY, NANI DAMAN

In the result, appeals in IT(SS)A Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am करअपीलसं./It(Ss)A Nos.01To 06/Srt/2017& आयकरअपीलसं./Ita No.47/Srt/2017 "तया"ेयसं./Cross Objection Nos.02To 08/Srt/2018 [A/O In It(Ss)A Nos.01 To 06/Srt/2017 & Ita No.47/Srt/2017] (िनधा"रणवष" / Assessment Years: (2008-09 To 2013-14 & 2014-15) (Virtual Court Hearing) The Acit, Central Circle-1, Vs. Krimpi Distillery, Vapi. Plot No.34-37, Supreme Ind. Estate, Bhimpore, Nani Daman- 396210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaofm6580H अपीलाथ" /Applicant ""यथ"/Respondent/"तया"ेपक/Co- Objector

132(1) dated 18.06.2013 no proceedings were pending. Thus, no abatement of the proceedings had taken place. In absence of any incriminating material re- determination of income u/s 153A is bad in law. The assessee has disclosed the capital gain in his books of accounts, hence the item which is disclosed in the books of accounts can not be incriminating

RAMESH KUMAR GORDHAN KATHIRIYA,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

5. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax has grievously erred in assuming that the Assessing Officer had not verified and inquired incriminating documents / evidences found and impounded /seized during the course of search and seizure action u/s 132 of the Act, which

RAMESH KUMAR GORDHAN KATHIRIYA,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

5. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax has grievously erred in assuming that the Assessing Officer had not verified and inquired incriminating documents / evidences found and impounded /seized during the course of search and seizure action u/s 132 of the Act, which

ASHOKBHAI NARSHIBHAI PATEL,SURAT vs. PCIT(CENTRAL), SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

5. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax has grievously erred in assuming that the Assessing Officer had not verified and inquired incriminating documents / evidences found and impounded /seized during the course of search and seizure action u/s 132 of the Act, which

ASHOKBHAI NARSHIBHAI PATEL,SURAT vs. PCIT(CENTRAL), SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

5. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax has grievously erred in assuming that the Assessing Officer had not verified and inquired incriminating documents / evidences found and impounded /seized during the course of search and seizure action u/s 132 of the Act, which

HILTON GROUP,SURAT vs. PCIT, (CENTRAL), SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

5. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax has grievously erred in assuming that the Assessing Officer had not verified and inquired incriminating documents / evidences found and impounded /seized during the course of search and seizure action u/s 132 of the Act, which

ASHOKBHAI NARSHIBHAI PATEL,SURAT vs. PCIT(CENTRAL), SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

5. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax has grievously erred in assuming that the Assessing Officer had not verified and inquired incriminating documents / evidences found and impounded /seized during the course of search and seizure action u/s 132 of the Act, which

HILTON GROUP,SURAT vs. PCIT(CENTRAL), SURAT, SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

5. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax has grievously erred in assuming that the Assessing Officer had not verified and inquired incriminating documents / evidences found and impounded /seized during the course of search and seizure action u/s 132 of the Act, which

SURESH B DESAI,,SURAT vs. DCIT CENTRAL CIRCLE-3,, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T.A.No’S.1720 & 1721/Ahd/2017 िनधा"रणवष"/Assessment Years: 2011-12 & 2012-13 Suresh B Desai, Vs. Deputy Commissioner Of 101, Vishal Apartment, Near Jamna Income Tax, Central Circle – Nagar Bus Stand, Ghod Dod Road, 3, Surat. Surat – 395 007. [Pan: Aappd 7237 H] अपीलाथ" Appellant ""यथ"/Respondent Shri Rasesh Shah – Ca िनधा"रतीक"ओरसे /Assessee By Shri S.R.Meena –Sr.Dr राज"वक"ओरसे /Revenue By 26.07.2019 सुनवाईकीतारीख/ Date Of Hearing: 26.07.2019 उ"ोषणाक"तारीख/Pronouncement On: आदेश /O R D E R Per O.P.Meena, Am: The Above Two Appeals By The Assessee Are Directed Against The 1. Common Order Of Learned Commissioner Of Income Tax(Appeals)-4, Surat (In Short The “Cit(A)”) Dated 29.05.2017 For The A.Y. 2011-12 & 2012-13 Challenging The Confirmation Of Penalty Levied U/S.271(1)(C) Of The Act Amounting To Rs.2,01,980/- & Rs.18,370/- Respectively.

132 on/or after 1st June 2007; further, (ii) during the course of search, the assessee should be found to be the owner of - (a) any money, bullion, jewellery, for other valuable article or thing and the assessee claims to have acquired such assets by utilizing his income for any previous year; or Suresh B Desai Vs. DCIT, C.C.-3, Surat