M/S. SAMARTH INDIA,,SURAT vs. THE INCOME TAX OFFICER, OSD-1, RANGE-2,, SURAT
In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove
ITA 1630/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04
Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018
For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &
condonation of delay,supporting affidavits of the partners of the assessee firm &tax consultant and advocate ShriHemantJadia. We have also carefully and respectfully gone through the proposition laid down by the Hon’ble
Supreme Court, High Court and in the order of ITAT, Ahmedabad camp at Surat dated 01.06.2017 (supra). At the very outset, we may point out that section