THE SURAT DISTRICT CO-OP. BANK LTD,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), SURAT, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

143(3) of the Act making various additions/disallowances for the aggregate amount of Rs.2,59,30,151/-, without appreciating the past assessment “records” of the assessee co.op. bank, is purely on misleading, misconceptual, arbitrary and perverse observations and hence, being without jurisdiction, bad in law, in valid, illegal, unwarranted of facts is liable to be quashed. 2. On the facts

BHAVNA ENTERPRISE,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(3), SURAT

In the result, appeal of the assessee is dismissed

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.487/Srt/2023 Assessment Year: (2018-19) (Virtual Hearing) Bhavna Enterprise, Vs. The Adit, 30, Ambika Nagar Society, Cpc, Bengaluru Hazira Road, Ichchhapore, Jurisdictional Assessing Officer: Surat - 394510 The Ito, Ward-2(3)(6), Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagfb5274K (Appellant) (Respondent)

143(1) of the Act, does not mean that ratio of the judgment of Hon`ble Supreme Court in the case of Checkmate Services Pvt. Ltd. (supra) is not applicable to the assessee’s case. Prior to the said judgment of Hon`ble Supreme Court in the case of Checkmate Services Pvt. Ltd. (supra), the judgment the Jurisdictional

KHODIYAR MOTORS,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shrisanjay Garg & Shri Bijayananda Prusethआयकरअपीलसं./Ita No.729/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Khodiyar Motors Vs. Dcit, 1-2-3, Green Park, Surat Circle - 2(3), Navsari Road, Unn-Sachin, Surat Surat - 394230 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaffk4882M (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri P. M. Jagasheth, Ca राज"कीओरसे /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 14/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 11/11/2025

143(1) of the Act, but there was a mistake in the filing of details in the ITR Depreciation Schedule by the assessee himself. He further stated that to rectify any mistake in the return of income filed, remedy under the Act is to file a revised return of income as per provisions of section

SHRI DHARMENDRA HIRUBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGLURU, SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.139/Srt/2021 Assessment Year: (2018-19) (Physical Court Hearing) Dharmendra Hirubhai Patel, Vs. The Dcit, Cpc, Motawada Steet, At & Po. Hazira, Bangluru. Tal: Choryasi, Surat – 394270. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amhpp6575A (Appellant) (Respondent) Assessee By Shri Deven Kapadia, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 04/01/2023 10/01/2023 Date Of Pronouncement

143(1) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). 2. At the outset, Ld. Counsel for the assessee submitted that it is a recalled matter and the issue involved, is employers’ contribution to Provident Fund which is not covered by the judgment of the Hon'ble Supreme Court in the case of Checkmate Services Private

GUJARAT MITRA PRIVATE LIMITED,SURAT vs. ASSTT. DIRECTOR INCOME TAX, CPC, BANGLORE

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

143(1)(a) of the Act. 3) It is therefore prayed that above disallowance may please be deleted. 4) The Appellant craves leave to add, amend, alter, modify, substitute, delete, change or vary all or any of the Ground or Grounds appeal.” 3. At the outset, Learned Counsel for the assessee submitted that Assessing Officer made disallowance on account

GUJARAT MITRA PRIVATE LIMITED,SURAT vs. ASSTT. DIRECTOR INCOME TAX, CPC, BANGLORE

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

143(1)(a) of the Act. 3) It is therefore prayed that above disallowance may please be deleted. 4) The Appellant craves leave to add, amend, alter, modify, substitute, delete, change or vary all or any of the Ground or Grounds appeal.” 3. At the outset, Learned Counsel for the assessee submitted that Assessing Officer made disallowance on account

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

143(3) of the Income Tax Act, 1961(hereinafter referred to as ‘the Act”). 2. Since the issues involved in all the appeals are common and identical except variance of amounts, therefore, all these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. 3. First, we shall adjudicate

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

143(3) of the Income Tax Act, 1961(hereinafter referred to as ‘the Act”). 2. Since the issues involved in all the appeals are common and identical except variance of amounts, therefore, all these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. 3. First, we shall adjudicate

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

143(3) of the Income Tax Act, 1961(hereinafter referred to as ‘the Act”). 2. Since the issues involved in all the appeals are common and identical except variance of amounts, therefore, all these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. 3. First, we shall adjudicate

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

143(3) of the Income Tax Act, 1961(hereinafter referred to as ‘the Act”). 2. Since the issues involved in all the appeals are common and identical except variance of amounts, therefore, all these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. 3. First, we shall adjudicate

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

143(3) of the Income Tax Act, 1961(hereinafter referred to as ‘the Act”). 2. Since the issues involved in all the appeals are common and identical except variance of amounts, therefore, all these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. 3. First, we shall adjudicate

SAHAKARI KHAND UDUOG MANDAL LTD.,NA vs. ARIVS.DCIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

143(3) of the Act for the\nrelevant assessment years, rightfully allowing the Final Cane Price being\napproved by the State Government, duly substantiated by the Certificate\nissued by the State Government authorities, as the business expenditure\nu/s 37(1) r.w.s. 36(1)(xvii) of the Act and therefore, the order of the CIT\n(Appeals) upholding

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

143(3) of the Act for the\nrelevant assessment years, rightfully allowing the Final Cane Price being\napproved by the State Government, duly substantiated by the Certificate\nissued by the State Government authorities, as the business expenditure\nu/s 37(1) r.w.s. 36(1)(xvii) of the Act and therefore, the order of the CIT\n(Appeals) upholding

MUKESH ARVINDLAL VAKHARIA,SURAT vs. ITO, WARD 2(3)(3), SURAT

Appeal is partly allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.491/Srt/2019 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Mukesh Arvindlal Vakharia, Vs. The Ito, Ward-2(3)(3), C/O Arvind Silk Mills, Om Baug, Ashvini Surat. Kumar Road, Surat - 395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv1682L

143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 29.03.2023. 2. The grounds of appeal raised by the assessee are as follows: “1. That the CIT(A) erred in confirming disallowance u/s 54EC of Rs.50,00,000/- being investment in NHAI bond in F.Y. 2012 -2013 i.e. prior to date of sale which took

SAHADARI KHAND UDYOG MANDAL LTD.,,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

143(3) of the Act for the\nrelevant assessment years, rightfully allowing the Final Cane Price being\napproved by the State Government, duly substantiated by the Certificate\nissued by the State Government authorities, as the business expenditure\nu/s 37(1) r.w.s. 36(1)(xvii) of the Act and therefore, the order of the CIT\n(Appeals) upholding

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG, KAND UDYOG SAHAKARI MANDALI LTD., NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

143(3) of the Act for the\nrelevant assessment years, rightfully allowing the Final Cane Price being\napproved by the State Government, duly substantiated by the Certificate\nissued by the State Government authorities, as the business expenditure\nu/s 37(1) r.w.s. 36(1)(xvii) of the Act and therefore, the order of the CIT\n(Appeals) upholding

SAHAKARI KHAND UDYOG MANDAL LTD.,,GANDEVI vs. ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

143(3) of the Act for the\nrelevant assessment years, rightfully allowing the Final Cane Price being\napproved by the State Government, duly substantiated by the Certificate\nissued by the State Government authorities, as the business expenditure\nu/s 37(1) r.w.s. 36(1)(xvii) of the Act and therefore, the order of the CIT\n(Appeals) upholding

MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,.,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, , NAVSARI

143(3) of the Act for the\nrelevant assessment years, rightfully allowing the Final Cane Price being\napproved by the State Government, duly substantiated by the Certificate\nissued by the State Government authorities, as the business expenditure\nu/s 37(1) r.w.s. 36(1)(xvii) of the Act and therefore, the order of the CIT\n(Appeals) upholding

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD.,, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

143(3) of the Act for the\nrelevant assessment years, rightfully allowing the Final Cane Price being\napproved by the State Government, duly substantiated by the Certificate\nissued by the State Government authorities, as the business expenditure\nu/s 37(1) r.w.s. 36(1)(xvii) of the Act and therefore, the order of the CIT\n(Appeals) upholding