ITO, WARD-2(3)(2), SURAT, SURAT vs. KISHOR BHANUBHAI ASODARIA, SURAT

In the result, the appeal filed by the Revenue is hereby dismissed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

vii. It is therefore prayed that the order of ld. CIT(A) may kindly be set aside that of the Assessing Officer be restored. viii. The appellant craves leave to add, alter, amend and/or withdraw any ground of appeal either before or during the course of hearing of the appeal. 5. Ld. Sr. D.R. appearing for the Revenue submitted that

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)

9. Succinctly, the factual panorama of the case is that assessee before us is an Individual and filed her return of income on 04.03.2015, declaring total income of Rs.4,22,502/-. The assessee`s case was selected for scrutiny through CASS and notice u/s 143(2) of the Act was issued on 18.09.2015 and the same was duly served upon

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

vii) balance sheet as on 31.03.2011; (viii) ledger account of the selling broker, Jainam Share Consultant Pvt. Ltd.; (ix) contra account from the books of Jainam Share Consultants Pvt. Ltd.; (x) ledger account of LTCG; (xi) sample contract notes for sale of shares; and (xii) holding statement as on 31.03.2013. He has also filed a compilation of the decisions relied

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

vii) balance sheet as on 31.03.2011; (viii) ledger account of the selling broker, Jainam Share Consultant Pvt. Ltd.; (ix) contra account from the books of Jainam Share Consultants Pvt. Ltd.; (x) ledger account of LTCG; (xi) sample contract notes for sale of shares; and (xii) holding statement as on 31.03.2013. He has also filed a compilation of the decisions relied

KRISTINA NATHABHAI KRICHCHAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3), 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.349/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Hearing) Kristina Nathabhai Krichchan, Vs. The Dcit, Circle-2(3), 2/4, Zankhana Apartment, Surat. 21 Narmad Nagar Society, Athwalines, Surat – 395001. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Dwipk2888D Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) 10/05/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

capital gains. Since the assessee has not complied with the above mandatory provisions of the section, the assessee is not entitled to the exemption. Thus, assessing officer held that as the assessee has not been able to get the land registered till date therefore the amount of deduction of Rs.4,04,08,003/- claimed u/s 54B of the Income

HAMILTON HOUSEWARES PRIVATE LIMITED,DAMAN & DIU vs. PR. COMMISSIONER OF INCOME TAX, VALSAD

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.163/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Hearing) Hamilton Houseware Pvt. Ltd., Vs. The Pcit, Valsad. Plot No.49/50, Danydyog Industrial Estate, Piparia 396230, Dadra & Nagar Haveli. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd1683Q

9,057/-. The Company complies with all the conditions laid down in section 35 (2AB) of the Act for claiming such deduction. The Company has satisfies all the following conditions as stipulated in section 35(2AB) of the Act, Viz, a. The company is engaged in the business of manufacture, Wholesale supplies, distributors and exporter of house ware product

SMT. JYOTIBEN VINODBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(6), SURAT

In the result, the appeal of the all five assessee are allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.12 To 15 & 260/Srt/2017 िनधा"रण वष"/Assessment Year:2014-15 1. Shri Tejas Dineshbhai Patel, 2. Income Tax X, Moti Fali, Pal Gam Surat Officer, Ward- Pan:Bgdpp 4514 L 2(3)(6) Surat 2. Smt. Urmilaben Naginbhai 2. Income Tax Patel, Officer, Ward- 156, Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan:Bexpp 8659E 3. Shri Harishkumar Naginbhai 3. Income Tax Patel, Officer, Ward- Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan: Bdapp 4551 R 4. Shri Satyadev Naginbhai, 4. Income Tax Patel,156 Moti Falia, Pal Gam Officer, Ward- Surat 2(3)(6) Surat Pan:Acvpp 3650Q 5. Smt. Jyotiben Vinodbhai 5. Income Tax Patel, Officer, Ward- X Moti Fali, Pal Gam, Surat 2(3)(6) Surat Pan: Bgdpp4516 J अपीलाथ" Appellant ""यथ"/Respondent

VII, hence, same are also required to be considered for fixing the agricultural land price as on 01.04.1981. 8. Per contra, the ld. Sr. D.R. relied on the orders of lower authorities. 9. We have heard the rival submissions and perused the relevant material on record. We find that the observation of the CIT (A) that B.H. Patel valuation report

SMT.URMILABEN NAGINBHAI PATEL,SURAT vs. INCOME TAX OFFICER WARD-2(3)(6), SURAT

In the result, the appeal of the all five assessee are allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.12 To 15 & 260/Srt/2017 िनधा"रण वष"/Assessment Year:2014-15 1. Shri Tejas Dineshbhai Patel, 2. Income Tax X, Moti Fali, Pal Gam Surat Officer, Ward- Pan:Bgdpp 4514 L 2(3)(6) Surat 2. Smt. Urmilaben Naginbhai 2. Income Tax Patel, Officer, Ward- 156, Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan:Bexpp 8659E 3. Shri Harishkumar Naginbhai 3. Income Tax Patel, Officer, Ward- Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan: Bdapp 4551 R 4. Shri Satyadev Naginbhai, 4. Income Tax Patel,156 Moti Falia, Pal Gam Officer, Ward- Surat 2(3)(6) Surat Pan:Acvpp 3650Q 5. Smt. Jyotiben Vinodbhai 5. Income Tax Patel, Officer, Ward- X Moti Fali, Pal Gam, Surat 2(3)(6) Surat Pan: Bgdpp4516 J अपीलाथ" Appellant ""यथ"/Respondent

VII, hence, same are also required to be considered for fixing the agricultural land price as on 01.04.1981. 8. Per contra, the ld. Sr. D.R. relied on the orders of lower authorities. 9. We have heard the rival submissions and perused the relevant material on record. We find that the observation of the CIT (A) that B.H. Patel valuation report

SHRI TEJASH VINODBHAI PATEL,SURAT vs. INCOME TAX OFFICER WARD 2(3)(6), SURAT

In the result, the appeal of the all five assessee are allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.12 To 15 & 260/Srt/2017 िनधा"रण वष"/Assessment Year:2014-15 1. Shri Tejas Dineshbhai Patel, 2. Income Tax X, Moti Fali, Pal Gam Surat Officer, Ward- Pan:Bgdpp 4514 L 2(3)(6) Surat 2. Smt. Urmilaben Naginbhai 2. Income Tax Patel, Officer, Ward- 156, Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan:Bexpp 8659E 3. Shri Harishkumar Naginbhai 3. Income Tax Patel, Officer, Ward- Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan: Bdapp 4551 R 4. Shri Satyadev Naginbhai, 4. Income Tax Patel,156 Moti Falia, Pal Gam Officer, Ward- Surat 2(3)(6) Surat Pan:Acvpp 3650Q 5. Smt. Jyotiben Vinodbhai 5. Income Tax Patel, Officer, Ward- X Moti Fali, Pal Gam, Surat 2(3)(6) Surat Pan: Bgdpp4516 J अपीलाथ" Appellant ""यथ"/Respondent

VII, hence, same are also required to be considered for fixing the agricultural land price as on 01.04.1981. 8. Per contra, the ld. Sr. D.R. relied on the orders of lower authorities. 9. We have heard the rival submissions and perused the relevant material on record. We find that the observation of the CIT (A) that B.H. Patel valuation report

SHRI SATYADEV NAGINBHAI PATEL,SURAT vs. INCOME TAX OFFICER WARD-2(3)(6), SURAT

In the result, the appeal of the all five assessee are allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.12 To 15 & 260/Srt/2017 िनधा"रण वष"/Assessment Year:2014-15 1. Shri Tejas Dineshbhai Patel, 2. Income Tax X, Moti Fali, Pal Gam Surat Officer, Ward- Pan:Bgdpp 4514 L 2(3)(6) Surat 2. Smt. Urmilaben Naginbhai 2. Income Tax Patel, Officer, Ward- 156, Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan:Bexpp 8659E 3. Shri Harishkumar Naginbhai 3. Income Tax Patel, Officer, Ward- Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan: Bdapp 4551 R 4. Shri Satyadev Naginbhai, 4. Income Tax Patel,156 Moti Falia, Pal Gam Officer, Ward- Surat 2(3)(6) Surat Pan:Acvpp 3650Q 5. Smt. Jyotiben Vinodbhai 5. Income Tax Patel, Officer, Ward- X Moti Fali, Pal Gam, Surat 2(3)(6) Surat Pan: Bgdpp4516 J अपीलाथ" Appellant ""यथ"/Respondent

VII, hence, same are also required to be considered for fixing the agricultural land price as on 01.04.1981. 8. Per contra, the ld. Sr. D.R. relied on the orders of lower authorities. 9. We have heard the rival submissions and perused the relevant material on record. We find that the observation of the CIT (A) that B.H. Patel valuation report

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)

vii) Rakesh Jangid Prp. Of Rajla Trading:- The assessee obtained loan of Rs. 40,00,000/- from Shri Rakesh Jangid. The assessee filed copy of PAN, ITR and bank statement during assessment proceedings. The AO stated that because of small returned income of the creditor, the transaction is not genuine. During remand report proceedings, the AO issued noticed

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)

vii) Rakesh Jangid Prp. Of Rajla Trading:- The assessee obtained loan of Rs. 40,00,000/- from Shri Rakesh Jangid. The assessee filed copy of PAN, ITR and bank statement during assessment proceedings. The AO stated that because of small returned income of the creditor, the transaction is not genuine. During remand report proceedings, the AO issued noticed

BHADRABALA DHIMANTRAI JOSHI,SURAT vs. ACIT CIRCLE-1(3), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.126/Srt/2025 Assessment Year: 2017-18 (Hybrid Hearing) Bhadrabala Dhimantrai Joshi Assistant Commissioner Of बनाम/ 6Th Shree Nagar Society, Ghod Income-Tax, Circle-1(3), Surat, Vs. Dod Road, Surat-395 001 Anavil Business Centre, Adajan, Surat-395 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aazpj 4561 G (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri P.M. Jagasheth, Ca राज"व क" ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई क" तार"ख/Date Of Hearing 04/08/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 26/09/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: This Appeal By The Assessee Emanates From The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, 'The Act’) Dated 20.01.2025 By The National Faceless Appeal Centre, (Nfac), Delhi /Commissioner Of Income-Tax (Appeals) [In Short, The ‘Cit(A)’] For The Assessment Year (Ay) 2017- 18, Which In Turn Arises Out Of Assessment Order Passed By The Assessing Officer (In Short, ‘Ao’) U/S. 143(3) Of The Act On 03.12.2019. 2. Grounds Of Appeal Raised By The Assessee For The Appeal Are As Under: “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Confirming The Action Of The Assessing Officer In Making Addition Of Rs.1,21,92,898/- On Account Of Alleged Disallowing Immunity Claimed U/S.2(14) Of Income-Tax Act, 1961 By Treating Again As Business Income, Which Ground Has Never Been Conveyed And/Or Initiated To Respond & Revealed Through Assessment Order Only. As No Opportunity Is Afforded Either Through Any Notice And/Or More

9) of Income tax Act, 1961 for misreporting of income by issuing notice u/s.270A of Income tax Act, 1961. 5. It is, therefore, prayed that the above addition may please be deleted as learned members of the tribunal may deem it proper. 6. Appellant craves leave to add, alter or delete any ground(s) either before or in the course

RAKESHBHAI GEMABHAI OAD,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(5), SURAT, SURAT

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

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.510/Srt/2023 Assessment Year: (2014-15) (Physical Hearing) Rakeshbhai Gemabhai Oad, Vs. The Ito, 9, Purshottam Nagar Society, Ward-2(3)(5), Opp. Jalaram Petrol Pump, Amroli, Surat Surat – 394107, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaepo2316D (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 21/09/2023 Date Of Pronouncement 29/09/2023

9, Purshottam Nagar Society, Ward-2(3)(5), Opp. Jalaram Petrol Pump, Amroli, Surat Surat – 394107, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEPO2316D (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant by Shri Vinod Kumar, Sr. DR Respondent by Date of Hearing 21/09/2023 Date of Pronouncement 29/09/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed

HARIVADANBHAI MAGANLAL PATEL,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(7), SURAT

In the result, appeal filed by the assessee is partly allowed

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

section 50C of the Act, 1961. The disallowance of 50C of the Act is held to be justified and the addition of Rs. 1,17,90,250/- on account of Long Term Capital Gain, in the hands of the assessee is hereby sustained and ground raised by appellant is dismissed.” 8. Aggrieved by the order of NFAC/Ld

CHETANBHAI PRAHLADBHAI GAMI,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, SURAT

In the result, appeal of the assessee is allowed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.228/Srt/2023 ("नधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Chetanbhaiprahladbhaigami Principalcommissioner Of Income Tax-1,Surat, 1, 123, 1St Floor, Aaykar 39, China Gate-1, Near Spring Vs. Valley, Althan, Surat-395017 Bhavan, Majura Gate, Surat-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepp6880C अपीलाथ"/Appellant ""थ"/Respondent

capital gain offered in light of the facts, which he has failed to do. Therefore, ld PCIT observed that the assessment order has been passed by the AO without making inquiry/verification which should have been made, therefore the assessment order passed u/s 143(3) dated 05.02.2021 is deemed to be erroneous in so far as it is prejudicial

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)

9. In response to the above mentioned show-cause notice, AR of the assessee has submitted its reply vide letter dated 27/11/2019. The reply submitted by the assessee is as under: We are submitting the reply to the above stated notice. Our submission should be considered with the conjoint reading and in line with the objections raised, earlier submissions 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)

9. In response to the above mentioned show-cause notice, AR of the assessee has submitted its reply vide letter dated 27/11/2019. The reply submitted by the assessee is as under: We are submitting the reply to the above stated notice. Our submission should be considered with the conjoint reading and in line with the objections raised, earlier submissions made

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)

9. In response to the above mentioned show-cause notice, AR of the assessee has submitted its reply vide letter dated 27/11/2019. The reply submitted by the assessee is as under: We are submitting the reply to the above stated notice. Our submission should be considered with the conjoint reading and in line with the objections raised, earlier submissions made