SHREYANSH CORPORATION,,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

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

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. 3. Subsequent to survey action carried out on 11-03-2006, all twenty members of the Group filed settlement petition for various assessment years ranging from

M/S. LAKHANI IMPEX,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

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

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. 3. Subsequent to survey action carried out on 11-03-2006, all twenty members of the Group filed settlement petition for various assessment years ranging from

SHRI MOHANBHAI D. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-9(3),, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

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

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. 3. Subsequent to survey action carried out on 11-03-2006, all twenty members of the Group filed settlement petition for various assessment years ranging from

M/S. LAKHANI IMPEX,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

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

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. 3. Subsequent to survey action carried out on 11-03-2006, all twenty members of the Group filed settlement petition for various assessment years ranging from

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

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

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. 3. Subsequent to survey action carried out on 11-03-2006, all twenty members of the Group filed settlement petition for various assessment years ranging from

SHREYANSH CORPORATION,,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

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

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. 3. Subsequent to survey action carried out on 11-03-2006, all twenty members of the Group filed settlement petition for various assessment years ranging from

SHRI MOHANBHAI D. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-9(3),, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

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

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. 3. Subsequent to survey action carried out on 11-03-2006, all twenty members of the Group filed settlement petition for various assessment years ranging from

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

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

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

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. 3. Subsequent to survey action carried out on 11-03-2006, all twenty members of the Group filed settlement petition for various assessment years ranging from

SHRI MOHANBHAI D. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-9(3),, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

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

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. 3. Subsequent to survey action carried out on 11-03-2006, all twenty members of the Group filed settlement petition for various assessment years ranging from

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 6 of 12 3. Subsequent to survey action

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 6 of 12 3. Subsequent to survey action

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 6 of 12 3. Subsequent to survey action

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 6 of 12 3. Subsequent to survey action

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 6 of 12 3. Subsequent to survey action

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 6 of 12 3. Subsequent to survey action

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

condonation of the delay, so that the appeal may kindly be admitted and the justice due to the appellant is rendered. The chronology of the events in the given case is stated below. M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 6 of 12 3. Subsequent to survey action

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) Vs. The Acit, Radha Madhav Eco-Industrial Park, Central Circle - 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District - Valsad – 396191, Gujarat स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District - Valsad - 396191, Gujarat स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp - Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District - Valsad – 396191, Gujarat स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp - Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District - Valsad - 396191, Gujarat स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

condone the delay and admit the appeal for hearing. 7. The Id. AR of the assessee did not press ground No.4 in ITA No. 41/SRT/2024, the same is accordingly dismissed as not pressed. 8. Brief facts of the case are that the assessee is a partnership firm engaged in the business of real estate development. It belongs to the Laxminarayan

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023

condone the delay and admit the appeal for hearing. 7. The Id. AR of the assessee did not press ground No.4 in ITA No. 41/SRT/2024, the same is accordingly dismissed as not pressed. 8. Brief facts of the case are that the assessee is a partnership firm engaged in the business of real estate development. It belongs to the Laxminarayan

ACIT, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

condone the delay and admit the appeal for hearing. 7. The ld. AR of the assessee did not press ground No.4 in ITA No. 41/SRT/2024, the same is accordingly dismissed as not pressed. 8. Brief facts of the case are that the assessee is a partnership firm engaged in the business of real estate development. It belongs to the Laxminarayan