SAGAR EMBROTECH,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1(2), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh(Physical Hearing) Sagar Embrotech, A.C.I.T., 94, Village Popada Hojiwala Circle-1(2), Vs. Industrial Estate, Gate No. 2, Aayakar Bhawan, Majura Sachin Palsana Road, Gate, Surat. Surat-394230. Pan No. Abrfs 9325 C Appellant/ Assessee Respondent/ Revenue

depreciation and disallowance under Section 40(a)(ia) of the Act. The ld. CIT(A) confirmed the order of ld. CIT(A) by dismissing the appeal in an ex parte order. I find that the order of ld. CIT(A) is cryptic and not in accordance with mandate of Section 250(6

SHRI SUDHIR KAPOORCHAND GANDHI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2(3), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Sudhir Kapoorchand Gandhi, A.C.I.T., C/O-Ateet Gandhi, 3, Shepway Circle-2(3), Vs. Bungalow, Off Juhu Tara Road, Surat, Azad Lane, Juhu Koliwada, Near

depreciation for A.Y. 2012-13 and 2013-14 of Rs. 6.93 crores and assessed total income at Rs. 22.64 crores in the assessment order dated 26/12/2017 passed under Section 143(3) of the Act. 5. Aggrieved by the additions in the assessment order, the assessee filed appeal before the ld. CIT(A) on 08/01/2018. Before

MARVELORE MINING & ALLIED INDUSTRIES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, CIR.-1(1)(2),, SURAT

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

Bench: Shri Pawan Singh(Physical Court Hearing) Marvelore Mining & Allied Vs The Ito, Circle-1(1)(2), Industreis Pvt. Ltd., Surat. 251, Shree Ambica, Besides Yash Plaza, Varachha Road, Surat- 395006. Pan : Aafcm4849R Appellant Respondednt

depreciation in any assessment year, the provision of Section 41(1) cannot be applied. 3. The reply of assessee was not accepted by Assessing Officer by taking view that the contention of assessee is that sundry creditors is for plant and machinery and not a trade liability as revenue expenditure. 3 ITA No. 10/SRT/2022/AY.2016-17 Marvelore Minning & Allied Industreis

SHRAMDEEP URBAN CO OP. CREDIT SO. LTD.,SURAT vs. ACIT CIRCLE-3(3), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.892/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Shramdeep Urban Co-Operative Credit Vs. The Acit, Society Limited, Circle -3(3), 11-12, Harekrushna Shopping Complex, Surat Varachha Road, Varachha, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaas3229C (Appellant) (Respondent) Appellant By Shri Rushi Parekh, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 30/12/2024 Date Of Pronouncement 03/02/2025

250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 25.06.2024 by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2017-18. 2. The grounds of appeal raised by the assessee are as under: “1. That the CIT(A) erred in confirming the disallowance of deduction

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. SAHAJANAND MEDICAL TECHNOLOGIES LIMITED, SURAT

In the result, appeal of revenue is dismissed whereas CO of assessee is dismissed as infructuous

Bench: Ms. Suchitra R. Kammble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.364 & 366/Srt/2025 Ays: (2020-21 & 2018-19) (Physical Hearing) Dcit, Vs. Sahajanand Medical Technologies Central Circle – 4, Limited, Surat 221, C-Wing, Kanakia Atrium Andheri Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Co. No.11/Srt/2025 (Ay 2018-19) [Arising Out Of Ita No.366/Srt/2025] Sahajanand Medical Technologies Vs. Dcit, Limited, Central Circle – 4, 221, C-Wing, Kanakia Atrium Andheri Surat Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Appellant By Shri Rajesh C. Shah, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 28/08/2025 Date Of Pronouncement 19/09/2025

section 250 of the Income-tax Act, 1961 (in ITA No.364 & 366/SRT/2025/AY 2020-21 & 2018-19 & Co. No.11/SRT/2025/AY 2018-19 Sahajanand Medical Technologies Ltd. short, 'the Act’) dated 13.01.2025 and 17.01.2025 by the Commissioner of Income- tax (Appeals), NFAC, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2020-21 and 2018-19. With consent of the parties

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. SAHAJANAND MEDICAL TECHNOLOGIES LIMITED, SURAT

In the result, appeal of revenue is dismissed whereas CO of assessee is dismissed as infructuous

Bench: Ms. Suchitra R. Kammble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.364 & 366/Srt/2025 Ays: (2020-21 & 2018-19) (Physical Hearing) Dcit, Vs. Sahajanand Medical Technologies Central Circle – 4, Limited, Surat 221, C-Wing, Kanakia Atrium Andheri Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Co. No.11/Srt/2025 (Ay 2018-19) [Arising Out Of Ita No.366/Srt/2025] Sahajanand Medical Technologies Vs. Dcit, Limited, Central Circle – 4, 221, C-Wing, Kanakia Atrium Andheri Surat Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Appellant By Shri Rajesh C. Shah, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 28/08/2025 Date Of Pronouncement 19/09/2025

section 250 of the Income-tax Act, 1961 (in ITA No.364 & 366/SRT/2025/AY 2020-21 & 2018-19 & Co. No.11/SRT/2025/AY 2018-19 Sahajanand Medical Technologies Ltd. short, 'the Act’) dated 13.01.2025 and 17.01.2025 by the Commissioner of Income- tax (Appeals), NFAC, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2020-21 and 2018-19. With consent of the parties

V. M. MANIYAR EXPORTS,SURAT vs. DCIT, CIRCLE 2(2), SURAT

In the result, assessee’s appeal is allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1368/Srt/2024 Assessment Year : 2015-16 (Hybrid Hearing) V.M.Maniyar Exports Assistant Commissioner Of बनाम/ Plot No.103-104, Surat Income-Tax, Circle-2(2), Surat Vs. Special Economic Zone, Gidc, Sachin,Surat-394230 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaifv 6884 F (अपीलाथ"/Appellant) (""थ" /Respondent)

250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 10.12.2024 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the Assessment Year (AY) 2015-16, confirming the penalty levied by Assessing Officer (in short, ‘AO’) u/s 271(1)(c) of the Act on 28.06.2018. Grounds of appeal raised

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

250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 28.05.2024 by the National Faceless Appeal Centre, Delhi/Commissioner of Income-tax (Appeals) [in short ‘CIT(A)’] for the assessment year (AY) 2013-14. 2. The grounds of appeal raised by the assessee are as under: “(1) On the facts and in the circumstances of the case as well

SHREE SALASAR SAREES,SURAT vs. ITO, WARD 1(2)(6), SURAT

In the result, the appeal of the assessee is partly allowed for statical purpose

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1154/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Shree Salasar Sarees Vs. Ito, D-1401, Raghukul Textile Market, Ward – 1(2)(6), Ring Road, Surat – 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqfs5653Q (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 04/11/2025

250 of the Income-tax Act, 1961 (in short, 'the Act’) passed by the Commissioner of Income-tax (Appeals), dated 16.09.2024 [in short, “the CIT(A)”] for the assessment year (AY) 2015-16. 2. Grounds of appeal raised by the assessee for the appeal are as under: “(1) On the facts and circumstances of the case as well

THE ACIT, NA vs. ARI CIRCLE, NAVSARI, NAVSARIVS.M/S OM SAI METAL , NAVSARI

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) The Assistant Commissioner Om Sai Metal, Of Income Tax, Navsari. Vansda Road, Village-Alipore, Vs Tal-Chikhli, Navsari. Pan: Aabfo 7092 H Appellant/ Revenue Respondent/ Assessee

6) The appellant craves to add, modify or alter any grounds during the course of appeal proceedings.” 2. Brief facts of the case are that in this case initially the assessment was completed under section 143(3) on 29.12.2014. Thereafter, the case was reopened under section 147 of the Act. Notice under section 148 of the Act was issued

RAJAN BUDHISAGAR SINGH,NA vs. ARIVS.ITO, WARD-4, NAVSARI

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.13/Srt/2025 Assessment Year: (2018-19) (Hybrid Hearing) Rajan Budhisagar Singh The Income Tax Officer, बनाम/ 506, Priti Complex, Ward – 4, Navsari Vs. Shital Park Society, Opp. Jalkamal Society, Navsari – 396445, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahkps9432M (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Sujesh C. Suratwala, Ca राज"कीओरसे /Respondent By Shri Ajay Uke (Sr. Dr)With Shri Kevin Langaliya, C.A. सुनवाई की तारीख/Date Of Hearing 06/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 03/11/2025

250 of the Income-tax Act, 1961 (in short, 'the Act’) dated 26.12.2024 by the Commissioner of Income-tax (Appeals)[in short, “the CIT(A)”] for the assessment year (AY) 2018-19, which in turn arises out of assessment order passed by the Assessing Officer (in short, ‘AO’) u/s. 143(3)of the Act on 25.02.2021. 2. Grounds of appeal

KIRTIKUMAR NAGINDAS SHAH,SURAT vs. ITO, WARD 2(3)(6), SURAT

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.281/Srt/2025 Assessment Year: 2012-13 (Hybrid Hearing) Kirtikumar Nagindas Shah Deputy Commissioner Of Income-Tax, बनाम/ A-1103, Regent Residency, Circle-1(3), Surat (Current Jurisdiction Vs. Nr. Saurabh Society, Pal, Income Tax Officer, Ward-2(3)(6), Surat-394 510 Surat, Income Tax Office, Anavil Business Center, Adajan-Hazira Road, Surat-395 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Anjps 9031 P (अपीलाथ"/Appellant) (""थ" /Respondent)

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 16.01.2024 by the National Faceless Appeal Centre, Delhi/ Commissioner of Income-tax (Appeals) [in short, ‘CIT(A)’] for the assessment year (AY) 2012-13, which in turn arises out of assessment order passed by Assessing Officer (in short, ‘AO’) u/s 144 r.w.s. 147 of the Act dated

GEETA PRINTS PVT. LTD.,SURAT vs. THE INCOME-TAX OFFICER, WARD 1(1)(1), SURAT., SURAT

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1322/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Geeta Prints Pvt. Ltd. बनाम/ Income Tax Officer, 150, Gidc, Pandesara, Vs. Ward -1(1)(1), Surat, Aaykar Bhavan, Surat-394 221 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacg 88182R (Appellant) (Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh C. Shah, Ar राज" की ओर से /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 03/06/2025 उद्घोषणा की तारीख/Date Of Pronouncement 10/07/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 18.11.2024 by the National Faceless Appeal Centre, Delhi/ Commissioner of Income-tax (Appeals) [in short ‘CIT(A)’] for the Assessment Year (AY) 2013-14 which in turn arises from the assessment order passed by Assessing Officer (in short

SHREE CHALTHAN VIBHAG KHAND SAHAKARI MANDLI LTD.,SURAT vs. ITO, WARD 1, BARDOLI

In the result, the appeal of the assessee is allowed for statistical purposes in the terms indicated above

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambleshree Chalthan Vibhag Khand Income Tax Officer, Vs. Udyog Sahakari Mandli Ltd., Ward-1, At. & Po. Chalthan, Bardoli. Tal.Palsana, Surat-394305. [Pan : Aaaac0477A] (Appellant) .. (Respondent) Appellant By : Shri Akshay M Modi, Ar Respondent By: Shri Mukesh Jain, Cit. Dr Date Of Hearing 19.01.2026 Date Of Pronouncement 21.01.2026 O R D E R

Section 250 of the Income-tax Act, 1961 (“the Act”), relating to the Assessment Year 2022-23. 2. The assessee has raised the following grounds of appeals: 1. On the facts and in the circumstances of the case as well in law, the CIT (Appeals), NFAC, New Delhi has erred in confirming the order passed by the ITO, Ward

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1 , BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

250 of the Income-tax Act, 1961 (in short, ‘the Act’), both dated 06.02.2025 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the Assessment Year (AY) 2015-16. ITA No.329/SRT/2025 pertains to the quantum appeal whereas ITA No. 330/SRT/2025 is in respect of the consequential penalty order

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1, BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

250 of the Income-tax Act, 1961 (in short, ‘the Act’), both dated 06.02.2025 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the Assessment Year (AY) 2015-16. ITA No.329/SRT/2025 pertains to the quantum appeal whereas ITA No. 330/SRT/2025 is in respect of the consequential penalty order

BHARATBHAI JERAMBHAI GOYANI,SURAT vs. ITO, WARD 1(2)(6), SURAT

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1325/Srt/2024 Assessment Year: (2013-14) (Physical Court Hearing) Bharatbhai Jerambhai Goyani Income Tax Officer, Ward- बनाम/ 301, Kedar Kunj Apartment, 1(2)(6), Surat, Room # 303, Vs. Nr. Saraswati School, Honey Income Tax Office, Anavil Park Road, Adajan, Surat-395 Business Centre, Pal-Hazira 009 Road, Adajan, Surat-395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaopg 5173 A (अपीलाथ"/Appellant) (""थ" /Respondent)

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 30.10.2024 by the CIT(Appeals)/National Faceless Appeal Centre, Delhi [in short ‘Ld. CIT(A)’] for the Assessment Year (AY) 2013-14, which in turn arises out of assessment order passed by Assessing Officer u/s 143(3) of the Act dated 21.03.2016. Grounds of appeal raised

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

6. Aggrieved by the disallowance of diminution as well as on deduction under section 36(1)(viia), the assessee filed appeal before the Ld. CIT(A). On the disallowance of diminution of valueon investment of Rs.5.863 crores, the assessee made similar submission as submitted before the Assessing Officer. In addition to assessee furnished the details of securities; 11 Bharuch Dist