ITO, WARD-2(2)(3), SURAT vs. MAHESHCHAND G. PATEL (HUF), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., Maheshchandra G. Patel (Huf), Ward-2(2)(3), 22, Vrajbhumi, Tirumala Society, In Vs. Surat. Front Of Balaji Nagar, Piplod, Surat. Pan No. Aajhm 2315 P Appellant/ Assessee Respondent/ Revenue

capital Gain without appreciating the fat that the AO has brought on records various material evidences and analysed to prove that assessee has received on money. (ii) On the facts and circumstances of the case and in law, the ld. CIT(A) has failed to appreciate the fact that the seized documents should have been considered as valid

VINODCHANDRA MADHABHAI LAVRI,SURAT vs. ITO, WARD 2(3)(4), SURAT

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

Bench: Shri T.R. Senthil Kumar & Shri Bijayananda Pruseth

Capital Gain on sale of immovable property. Since the assessee has not replied to the notices, a final show-cause notice was issued that was also not replied by the assessee, which has resulted in passing the ex- ITA Nos.149 to 151/Srt/2025 Vinodchandra Madhabhai Lavri vs. ITO Asst. Years –2011-12 to 2013-14 - 3– parte assessment order and making

VINODCHANDRA MADHABHAI LAVRI,SURAT vs. ITO, WARD 2(3)(4), SURAT

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

Bench: Shri T.R. Senthil Kumar & Shri Bijayananda Pruseth

Capital Gain on sale of immovable property. Since the assessee has not replied to the notices, a final show-cause notice was issued that was also not replied by the assessee, which has resulted in passing the ex- ITA Nos.149 to 151/Srt/2025 Vinodchandra Madhabhai Lavri vs. ITO Asst. Years –2011-12 to 2013-14 - 3– parte assessment order and making

VINODCHANDRA MADHABHAI LAVRI,SURAT vs. ITO,WARD 2(3)(4), SURAT

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

Bench: Shri T.R. Senthil Kumar & Shri Bijayananda Pruseth

Capital Gain on sale of immovable property. Since the assessee has not replied to the notices, a final show-cause notice was issued that was also not replied by the assessee, which has resulted in passing the ex- ITA Nos.149 to 151/Srt/2025 Vinodchandra Madhabhai Lavri vs. ITO Asst. Years –2011-12 to 2013-14 - 3– parte assessment order and making

HEMANT NARESH AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. 4, SURAT

In the result, appeal of assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआ.(खो और ज).सं /It(Ss)A No.68 & 70/Srt/2023 Assessment Years: 2015-16 & 2018-19 (Physical Court Hearing) Deputy Commissioner Of Hemant Naresh Agarwal बनाम/ Income-Tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5Th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita.No.170/Srt/2023 Assessment Year: 2020-21 Hemant Naresh Agarwal Assistant Commissioner Of बनाम/ 701, Shree Shyam Awas, Bhatar Income-Tax, Central Circle-4, Vs. Road, Near Vidhya Bharti School, Surat, Aaykar Bhawan, Surat-395 010 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Kiran K. Shah राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/10/2025

capital gain in the hand of the firm in which assessee is partner as per the provisions of section 45(4) of the I.T. Act. 6. In addition to all above ground, on the facts and in the circumstances of the case and in law, the CIT(A) has granted relief de horse provisions of section 292C

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2,, SURAT vs. SHRI RAMESHBHAI RAGHAVBHAI BHADANI, SURAT

In the result, summarized and concise ground No

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./It(Ss)A Nos.25 &31/Srt/2021 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Deputy Commissioner Of Rameshbhai Raghavbhai Bhadani, Prop. Of M/S Rangeela Fashion, 14, Income-Tax, Central Circle-2, Room No. 505, 5Th Floor, Nirman Industrial Estate, A.K. Road, Fulpada, Surat Aaykar Bhawan, Majura Gate, Vs. Surat-395001. Deputy Commissioner Of Income- Rameshbai Raghavhai Bhadani Plot No.14-16, Nirman Tax, Central Circle-2, Room No.505, 5Th Floor, Aaykar Bhawan, Majura Industrial Estate, A./K. Road, Surat-395008 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adkpb 0556 F (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.45/Srt/2021 ("नधा"रणवष" / Assessment Year: (2014-15) Deputy Commissioner Of Shri Rameshbhai Raghavbhai Income-Tax, Circle-3, Room No. Bhadani, Prop. Of M/S Rangeela Vs. 505, 5Th Floor, Aaykar Bhawan, Fashion, 14, Nirman Industrial Majura Gate, Surat-395001. Estate, A.K. Road, Fulpada, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adkpb 0556 F (Assessee) (Respondent)

gain on sale of land. (c) Ground No.3 of IT(SS) No.25/SRT/21, for A.Y. 2013-14. Addition of Rs.1,00,00,000/- on account of unaccounted investment. (d). Ground No.2 of IT(SS) No.45/SRT/21, for A.Y.2014-15, addition of Rs.1,84,28,500/- on account of unexplained investments. (e) Ground No.3 of IT(SS) No.45/SRT/21, for A.Y.2014-15, addition of Rs.50

M/S. BAYER VAPI PRIVATE LTD. (FORMERLY KNOWN AS BILAG INDUSTRIES P. LTD.),VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

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

Bench: Shri Amarjit Singh & Shri O.P. Meena, Accoutant Member आ.अ.सं/.I.T.A No’S.2886/Ahd/2010, 794/Ahd/2014 & 1769/Ahd/2016 िनधा"रण वष"/Assessment Years:2006-07, 2009-10 & 2011-12 बनाम M/S. Bilag Industries Pvt. Ltd. , Addl. Cit Range- ( Now Known As M/S. Bayer Vapi Vs. Vapi, Range Vapi Private Limited) 306/3,Phase-Ii Shivam Commercial Complex Gidc-1, Vapi Gujarat National Highway No 8 Vapi Pan: Aabcb 2100 L अपीलाथ" Appellant ""यथ"/Respondent Shri A. Gopalakrishnan Aiyer - Ca िनधा"रती क" ओर से /Assessee By Shri O. P. Singh Cit (D.R.) राज"व क" ओर से /Revenue By 26.09.2019 सुनवाई क" तारीख/ Date Of Hearing: 24.10.2019 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Three Appeals For The Assessment Year 2006-07, 2009-10 & 2011-12 By The Assessee Are Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C Dated 28.07.2010 & Dated 15.01.2014 Respectively Under The Income-Tax Act,1961 ['The Act' For Short] On The Direction Of Drp By The Addl. Cit Range-Vapi Range Vapi (Herein After Referred As The Ao) & The Appeal For The Assessment Year 2011-12 By The Assessee Is Directed Against The Order Of Ld. Cit (A) Dated 29.04.2016. Since The Common Issues Are Involved In These Appeals Therefore, These Were Heard Together & Consolidated Order Is Being Passed As Under: It(Tp)A No.2886/Ahd/2010/A.Y. 2006-07/ By The Assessee: 2. Ground Nos.1 Is General In Nature & Do Not Require Adjudication.

292C (2) applicable from 01.10.2009 clarifies the method of determination of ALP. This does not imply that prior to 01.10.2009, assessee will get standard deduction as also another + 5% range from the optioned ALP of the assessee. As per old provisions as envisaged under Rule10B(1) read with section 92C(2) emphasis on international transaction and ALP as arithmetic mean

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, SURAT vs. SHRI SANJAYBHAI ARJUNBHAI PATEL, SURAT

In the result, the appeal of the revenue is dismissed and the cross appeal of\nthe assessee is partly allowed

292C of the Assessee.\n8. On the facts and in the circumstances of the case and in law, the Ld. CIT (A)- 4 ought\nto have upheld the order of the Assessing Officer.\n9. It is, therefore, prayed that the order of the Ld. CIT (A) may be set aside and that the\nAO may be restored to the above

SANJAYBHAI ARJUNBHAI PATEL,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT

292C of the Assessee.\n8.\nOn the facts and in the circumstances of the case and in law, the Ld. CIT (A)- 4 ought\nto have upheld the order of the Assessing Officer.\n9.\nIt is, therefore, prayed that the order of the Ld. CIT (A) may be set aside and that the\nAO may be restored to the above

SHRI HITESH HIMMATLAL SAVANI,SURAT vs. INCOME TAX OFFICER WARD 3(2)(3), SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Hitesh Himmatlal Savani, I.T.O. 20-21, Keshav Park Society, Ved Ward-3(2)(3), Vs. Road, Surat-395008. Aayakar Bhavan, Majura Pan No. Bijps 5821 H Gate, Surat. Appellant/ Assessee Respondent/ Revenue

capital account and balance sheet. On the basis of such details, the assessee asserted that he is not capable of making such huge investment of Rs. 34,85,466/-. The Assessing Officer only on the basis of statement of 6 Sh. Hitesh Himmatlal Savani Vs ITO “Hitesh Savani” mentioned in the diary made addition without proving that the assessee made

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

292C against the assessee is not available. As per the principles of natural justice, the MO has to provide the evidence to the assessee & grant opportunity of cross examination. Secondary evidences cannot be relied on as if neither the person who prepared the documents nor the witnesses are produced. The violation of natural justice renders the assessment void. The Dept

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

292C against the assessee is not available. As per the principles of natural justice, the MO has to provide the evidence to the assessee & grant opportunity of cross examination. Secondary evidences cannot be relied on as if neither the person who prepared the documents nor the witnesses are produced. The violation of natural justice renders the assessment void. The Dept

SHRIFAL IMPEX PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

292C against the assessee is not available. As per the principles of natural justice, the MO has to provide the evidence to the assessee & grant opportunity of cross examination. Secondary evidences cannot be relied on as if neither the person who prepared the documents nor the witnesses are produced. The violation of natural justice renders the assessment void. The Dept