RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, DAMAN WARD, DAMAN

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

3. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of the Income Tax (Appeals) has erred in confirming the action of the assessing officer in making addition of Rs.15,60,000/- on account of disallowance of salary and bonus expenses. (v) Ground No.5 raised by the assessee

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, WARD 5, , VAPI

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

3. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of the Income Tax (Appeals) has erred in confirming the action of the assessing officer in making addition of Rs.15,60,000/- on account of disallowance of salary and bonus expenses. (v) Ground No.5 raised by the assessee

SIDDHI VINAYAK KNOTS & PRINTERS PVT. LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, all the appeals of the assessee are allowed and appeals of revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

144 of the I.T. Act. 2. On the facts and circumstances of the case as well as law on the subject, the ld. CIT(A) has erred in confirming the action of Assessing Officer in making above addition in the order u/s 153A when there was no new incriminating material found in the course of search and when the assessment

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. SIDDHI VINAYAK KNOTS & PRINTERS PVT. LTD., SURAT

In the result, all the appeals of the assessee are allowed and appeals of revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

144 of the I.T. Act. 2. On the facts and circumstances of the case as well as law on the subject, the ld. CIT(A) has erred in confirming the action of Assessing Officer in making above addition in the order u/s 153A when there was no new incriminating material found in the course of search and when the assessment

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, BHARUCH vs. SALYA INDIA PRIVATE LIMITED, BHARUCH

In the result, the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.438/Srt/2018 (Ay 2010-11) (Hearing In Physical Court) Assistant Commissioner Of Salya India Pvt. Ltd. Income Tax, Circle-1, Ayan Apartment, Limda Vs Bharuch, 1St Floor, Hari Falia, At & P.O Kamboli, Kunj, Income Tax Office, Bharuch Pan No. Aalcs 7799 C Above Bank Of Baroda Building, Station Road, Bharuch अपीलाथ"/Appellant ""यथ" /Respondent

3). The Assessing Officer ought to have passed the assessment order under section 144, if no evidence was filed before him. The Assessing Officer has erred in rejection of books of account without giving any justification, when audited books were furnished and no adverse remark was made. 4. The Ld. CIT(A) forwarded submission of assessee and evidence to Assessing

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

Appeal is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

disallowance of sundry/temporary loan should not be made after rejection of books of accounts especially when such temporary loan was taken to purchase trading goods. 13. In respect of sundry creditors/temporary loan, Shri Desai, further pleaded that the assessee had furnished details and documents before the Assessing Officer such as, confirmation of creditors containing their PAN number, name and address

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

Appeal is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

disallowance of sundry/temporary loan should not be made after rejection of books of accounts especially when such temporary loan was taken to purchase trading goods. 13. In respect of sundry creditors/temporary loan, Shri Desai, further pleaded that the assessee had furnished details and documents before the Assessing Officer such as, confirmation of creditors containing their PAN number, name and address

THE ITO, SILVASSA WARD,, SILVASSA vs. M/S. UDAY PLANTATION PVT. LTD.,, SILVASSA

In the result, all the eleven different assessees appeals are dismissed as well as Revenue’s cross-appeals are also dismissed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.3163/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) (Virtual Court Hearing) M/S Hanuman Cultivation Pvt. Ltd., The Income Tax Officer, 396, Kamat Industrial Estate, Veer Ward-Silvassa Vs. Savarkar Marg, Prabhyadevi, Mumbai-400025 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch 0995 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3164/Ahd/2016 & 3011/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2012-13) M/S Bajrang Farming Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Bajrang Farming Pvt. Ltd. The Income Tax Officer, 102, Silver Park, Plot No. 5, S.No.6, Vanmali Park, Khanvel Road, Silvassa Ward-Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcb 5530 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3165/Ahd/2016 & 3013/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Uday Plantation Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Uday Plantation Pvt. Ltd. 105, Everest Industrial Estate The Income Tax Officer, Near 66 Kva Power Sub Station, Ward-Silvassa Amli, Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcu 0192 M (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3166/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Intellectual Trades Pvt. Ltd., 396, Kamat Industrial Estate, Veer The Income Tax Officer, Vs. Savarkar Marg, Ward-Silvassa Prabhyadevi, Mumbai-400025

144 of the Act. Therefore, the gross profit of the assessee was estimated by assessing officer @ 3% against the gross profit shown by the assessee at 0.012%. The gross profit shown by the assessee is Rs.2,87,164/- whereas the estimated gross profit works out to Rs.7,17,15,056/- and the difference amount of Rs.7,14,27,892/- (Rs.71715056

THE ITO, SILVASSA WARD,, SILVASSA vs. M/S. BAJRANG FARMING PVT. LTD.,, SILVASSA

In the result, all the eleven different assessees appeals are dismissed as well as Revenue’s cross-appeals are also dismissed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.3163/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) (Virtual Court Hearing) M/S Hanuman Cultivation Pvt. Ltd., The Income Tax Officer, 396, Kamat Industrial Estate, Veer Ward-Silvassa Vs. Savarkar Marg, Prabhyadevi, Mumbai-400025 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch 0995 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3164/Ahd/2016 & 3011/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2012-13) M/S Bajrang Farming Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Bajrang Farming Pvt. Ltd. The Income Tax Officer, 102, Silver Park, Plot No. 5, S.No.6, Vanmali Park, Khanvel Road, Silvassa Ward-Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcb 5530 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3165/Ahd/2016 & 3013/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Uday Plantation Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Uday Plantation Pvt. Ltd. 105, Everest Industrial Estate The Income Tax Officer, Near 66 Kva Power Sub Station, Ward-Silvassa Amli, Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcu 0192 M (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3166/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Intellectual Trades Pvt. Ltd., 396, Kamat Industrial Estate, Veer The Income Tax Officer, Vs. Savarkar Marg, Ward-Silvassa Prabhyadevi, Mumbai-400025

144 of the Act. Therefore, the gross profit of the assessee was estimated by assessing officer @ 3% against the gross profit shown by the assessee at 0.012%. The gross profit shown by the assessee is Rs.2,87,164/- whereas the estimated gross profit works out to Rs.7,17,15,056/- and the difference amount of Rs.7,14,27,892/- (Rs.71715056

M/S. HANUMAN CULTIVATION PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, all the eleven different assessees appeals are dismissed as well as Revenue’s cross-appeals are also dismissed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.3163/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) (Virtual Court Hearing) M/S Hanuman Cultivation Pvt. Ltd., The Income Tax Officer, 396, Kamat Industrial Estate, Veer Ward-Silvassa Vs. Savarkar Marg, Prabhyadevi, Mumbai-400025 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch 0995 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3164/Ahd/2016 & 3011/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2012-13) M/S Bajrang Farming Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Bajrang Farming Pvt. Ltd. The Income Tax Officer, 102, Silver Park, Plot No. 5, S.No.6, Vanmali Park, Khanvel Road, Silvassa Ward-Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcb 5530 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3165/Ahd/2016 & 3013/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Uday Plantation Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Uday Plantation Pvt. Ltd. 105, Everest Industrial Estate The Income Tax Officer, Near 66 Kva Power Sub Station, Ward-Silvassa Amli, Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcu 0192 M (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3166/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Intellectual Trades Pvt. Ltd., 396, Kamat Industrial Estate, Veer The Income Tax Officer, Vs. Savarkar Marg, Ward-Silvassa Prabhyadevi, Mumbai-400025

144 of the Act. Therefore, the gross profit of the assessee was estimated by assessing officer @ 3% against the gross profit shown by the assessee at 0.012%. The gross profit shown by the assessee is Rs.2,87,164/- whereas the estimated gross profit works out to Rs.7,17,15,056/- and the difference amount of Rs.7,14,27,892/- (Rs.71715056

M/S. UDAY PLANTATION PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, all the eleven different assessees appeals are dismissed as well as Revenue’s cross-appeals are also dismissed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.3163/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) (Virtual Court Hearing) M/S Hanuman Cultivation Pvt. Ltd., The Income Tax Officer, 396, Kamat Industrial Estate, Veer Ward-Silvassa Vs. Savarkar Marg, Prabhyadevi, Mumbai-400025 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch 0995 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3164/Ahd/2016 & 3011/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2012-13) M/S Bajrang Farming Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Bajrang Farming Pvt. Ltd. The Income Tax Officer, 102, Silver Park, Plot No. 5, S.No.6, Vanmali Park, Khanvel Road, Silvassa Ward-Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcb 5530 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3165/Ahd/2016 & 3013/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Uday Plantation Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Uday Plantation Pvt. Ltd. 105, Everest Industrial Estate The Income Tax Officer, Near 66 Kva Power Sub Station, Ward-Silvassa Amli, Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcu 0192 M (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3166/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Intellectual Trades Pvt. Ltd., 396, Kamat Industrial Estate, Veer The Income Tax Officer, Vs. Savarkar Marg, Ward-Silvassa Prabhyadevi, Mumbai-400025

144 of the Act. Therefore, the gross profit of the assessee was estimated by assessing officer @ 3% against the gross profit shown by the assessee at 0.012%. The gross profit shown by the assessee is Rs.2,87,164/- whereas the estimated gross profit works out to Rs.7,17,15,056/- and the difference amount of Rs.7,14,27,892/- (Rs.71715056

M/S. BAJRANG FARMING PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, all the eleven different assessees appeals are dismissed as well as Revenue’s cross-appeals are also dismissed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.3163/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) (Virtual Court Hearing) M/S Hanuman Cultivation Pvt. Ltd., The Income Tax Officer, 396, Kamat Industrial Estate, Veer Ward-Silvassa Vs. Savarkar Marg, Prabhyadevi, Mumbai-400025 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch 0995 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3164/Ahd/2016 & 3011/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2012-13) M/S Bajrang Farming Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Bajrang Farming Pvt. Ltd. The Income Tax Officer, 102, Silver Park, Plot No. 5, S.No.6, Vanmali Park, Khanvel Road, Silvassa Ward-Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcb 5530 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3165/Ahd/2016 & 3013/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Uday Plantation Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Uday Plantation Pvt. Ltd. 105, Everest Industrial Estate The Income Tax Officer, Near 66 Kva Power Sub Station, Ward-Silvassa Amli, Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcu 0192 M (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3166/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Intellectual Trades Pvt. Ltd., 396, Kamat Industrial Estate, Veer The Income Tax Officer, Vs. Savarkar Marg, Ward-Silvassa Prabhyadevi, Mumbai-400025

144 of the Act. Therefore, the gross profit of the assessee was estimated by assessing officer @ 3% against the gross profit shown by the assessee at 0.012%. The gross profit shown by the assessee is Rs.2,87,164/- whereas the estimated gross profit works out to Rs.7,17,15,056/- and the difference amount of Rs.7,14,27,892/- (Rs.71715056

M/S. INTELLECTUAL TRADERS PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, all the eleven different assessees appeals are dismissed as well as Revenue’s cross-appeals are also dismissed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.3163/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) (Virtual Court Hearing) M/S Hanuman Cultivation Pvt. Ltd., The Income Tax Officer, 396, Kamat Industrial Estate, Veer Ward-Silvassa Vs. Savarkar Marg, Prabhyadevi, Mumbai-400025 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch 0995 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3164/Ahd/2016 & 3011/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2012-13) M/S Bajrang Farming Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Bajrang Farming Pvt. Ltd. The Income Tax Officer, 102, Silver Park, Plot No. 5, S.No.6, Vanmali Park, Khanvel Road, Silvassa Ward-Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcb 5530 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3165/Ahd/2016 & 3013/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Uday Plantation Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Uday Plantation Pvt. Ltd. 105, Everest Industrial Estate The Income Tax Officer, Near 66 Kva Power Sub Station, Ward-Silvassa Amli, Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcu 0192 M (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3166/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Intellectual Trades Pvt. Ltd., 396, Kamat Industrial Estate, Veer The Income Tax Officer, Vs. Savarkar Marg, Ward-Silvassa Prabhyadevi, Mumbai-400025

144 of the Act. Therefore, the gross profit of the assessee was estimated by assessing officer @ 3% against the gross profit shown by the assessee at 0.012%. The gross profit shown by the assessee is Rs.2,87,164/- whereas the estimated gross profit works out to Rs.7,17,15,056/- and the difference amount of Rs.7,14,27,892/- (Rs.71715056

M/S. GLEAN TRADING PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, all the eleven different assessees appeals are dismissed as well as Revenue’s cross-appeals are also dismissed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.3163/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) (Virtual Court Hearing) M/S Hanuman Cultivation Pvt. Ltd., The Income Tax Officer, 396, Kamat Industrial Estate, Veer Ward-Silvassa Vs. Savarkar Marg, Prabhyadevi, Mumbai-400025 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch 0995 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3164/Ahd/2016 & 3011/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2012-13) M/S Bajrang Farming Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Bajrang Farming Pvt. Ltd. The Income Tax Officer, 102, Silver Park, Plot No. 5, S.No.6, Vanmali Park, Khanvel Road, Silvassa Ward-Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcb 5530 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3165/Ahd/2016 & 3013/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Uday Plantation Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Uday Plantation Pvt. Ltd. 105, Everest Industrial Estate The Income Tax Officer, Near 66 Kva Power Sub Station, Ward-Silvassa Amli, Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcu 0192 M (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3166/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Intellectual Trades Pvt. Ltd., 396, Kamat Industrial Estate, Veer The Income Tax Officer, Vs. Savarkar Marg, Ward-Silvassa Prabhyadevi, Mumbai-400025

144 of the Act. Therefore, the gross profit of the assessee was estimated by assessing officer @ 3% against the gross profit shown by the assessee at 0.012%. The gross profit shown by the assessee is Rs.2,87,164/- whereas the estimated gross profit works out to Rs.7,17,15,056/- and the difference amount of Rs.7,14,27,892/- (Rs.71715056

M/S. ELOQENT TRADERS PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, all the eleven different assessees appeals are dismissed as well as Revenue’s cross-appeals are also dismissed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.3163/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) (Virtual Court Hearing) M/S Hanuman Cultivation Pvt. Ltd., The Income Tax Officer, 396, Kamat Industrial Estate, Veer Ward-Silvassa Vs. Savarkar Marg, Prabhyadevi, Mumbai-400025 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch 0995 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3164/Ahd/2016 & 3011/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2012-13) M/S Bajrang Farming Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Bajrang Farming Pvt. Ltd. The Income Tax Officer, 102, Silver Park, Plot No. 5, S.No.6, Vanmali Park, Khanvel Road, Silvassa Ward-Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcb 5530 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3165/Ahd/2016 & 3013/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Uday Plantation Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Uday Plantation Pvt. Ltd. 105, Everest Industrial Estate The Income Tax Officer, Near 66 Kva Power Sub Station, Ward-Silvassa Amli, Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcu 0192 M (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3166/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Intellectual Trades Pvt. Ltd., 396, Kamat Industrial Estate, Veer The Income Tax Officer, Vs. Savarkar Marg, Ward-Silvassa Prabhyadevi, Mumbai-400025

144 of the Act. Therefore, the gross profit of the assessee was estimated by assessing officer @ 3% against the gross profit shown by the assessee at 0.012%. The gross profit shown by the assessee is Rs.2,87,164/- whereas the estimated gross profit works out to Rs.7,17,15,056/- and the difference amount of Rs.7,14,27,892/- (Rs.71715056

M/S. GLEAN TRADING PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, all the eleven different assessees appeals are dismissed as well as Revenue’s cross-appeals are also dismissed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.3163/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) (Virtual Court Hearing) M/S Hanuman Cultivation Pvt. Ltd., The Income Tax Officer, 396, Kamat Industrial Estate, Veer Ward-Silvassa Vs. Savarkar Marg, Prabhyadevi, Mumbai-400025 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch 0995 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3164/Ahd/2016 & 3011/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2012-13) M/S Bajrang Farming Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Bajrang Farming Pvt. Ltd. The Income Tax Officer, 102, Silver Park, Plot No. 5, S.No.6, Vanmali Park, Khanvel Road, Silvassa Ward-Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcb 5530 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3165/Ahd/2016 & 3013/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Uday Plantation Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Uday Plantation Pvt. Ltd. 105, Everest Industrial Estate The Income Tax Officer, Near 66 Kva Power Sub Station, Ward-Silvassa Amli, Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcu 0192 M (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3166/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Intellectual Trades Pvt. Ltd., 396, Kamat Industrial Estate, Veer The Income Tax Officer, Vs. Savarkar Marg, Ward-Silvassa Prabhyadevi, Mumbai-400025

144 of the Act. Therefore, the gross profit of the assessee was estimated by assessing officer @ 3% against the gross profit shown by the assessee at 0.012%. The gross profit shown by the assessee is Rs.2,87,164/- whereas the estimated gross profit works out to Rs.7,17,15,056/- and the difference amount of Rs.7,14,27,892/- (Rs.71715056

M/S. ELOQENT TRADERS PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, all the eleven different assessees appeals are dismissed as well as Revenue’s cross-appeals are also dismissed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.3163/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) (Virtual Court Hearing) M/S Hanuman Cultivation Pvt. Ltd., The Income Tax Officer, 396, Kamat Industrial Estate, Veer Ward-Silvassa Vs. Savarkar Marg, Prabhyadevi, Mumbai-400025 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch 0995 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3164/Ahd/2016 & 3011/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2012-13) M/S Bajrang Farming Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Bajrang Farming Pvt. Ltd. The Income Tax Officer, 102, Silver Park, Plot No. 5, S.No.6, Vanmali Park, Khanvel Road, Silvassa Ward-Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcb 5530 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3165/Ahd/2016 & 3013/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Uday Plantation Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Uday Plantation Pvt. Ltd. 105, Everest Industrial Estate The Income Tax Officer, Near 66 Kva Power Sub Station, Ward-Silvassa Amli, Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcu 0192 M (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3166/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Intellectual Trades Pvt. Ltd., 396, Kamat Industrial Estate, Veer The Income Tax Officer, Vs. Savarkar Marg, Ward-Silvassa Prabhyadevi, Mumbai-400025

144 of the Act. Therefore, the gross profit of the assessee was estimated by assessing officer @ 3% against the gross profit shown by the assessee at 0.012%. The gross profit shown by the assessee is Rs.2,87,164/- whereas the estimated gross profit works out to Rs.7,17,15,056/- and the difference amount of Rs.7,14,27,892/- (Rs.71715056

M/S. EREMURUS TRADING COMPANY PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, all the eleven different assessees appeals are dismissed as well as Revenue’s cross-appeals are also dismissed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.3163/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) (Virtual Court Hearing) M/S Hanuman Cultivation Pvt. Ltd., The Income Tax Officer, 396, Kamat Industrial Estate, Veer Ward-Silvassa Vs. Savarkar Marg, Prabhyadevi, Mumbai-400025 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch 0995 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3164/Ahd/2016 & 3011/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2012-13) M/S Bajrang Farming Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Bajrang Farming Pvt. Ltd. The Income Tax Officer, 102, Silver Park, Plot No. 5, S.No.6, Vanmali Park, Khanvel Road, Silvassa Ward-Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcb 5530 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3165/Ahd/2016 & 3013/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Uday Plantation Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Uday Plantation Pvt. Ltd. 105, Everest Industrial Estate The Income Tax Officer, Near 66 Kva Power Sub Station, Ward-Silvassa Amli, Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcu 0192 M (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3166/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Intellectual Trades Pvt. Ltd., 396, Kamat Industrial Estate, Veer The Income Tax Officer, Vs. Savarkar Marg, Ward-Silvassa Prabhyadevi, Mumbai-400025

144 of the Act. Therefore, the gross profit of the assessee was estimated by assessing officer @ 3% against the gross profit shown by the assessee at 0.012%. The gross profit shown by the assessee is Rs.2,87,164/- whereas the estimated gross profit works out to Rs.7,17,15,056/- and the difference amount of Rs.7,14,27,892/- (Rs.71715056

M/S. EREMURUS TRADING COMPANY PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, all the eleven different assessees appeals are dismissed as well as Revenue’s cross-appeals are also dismissed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.3163/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) (Virtual Court Hearing) M/S Hanuman Cultivation Pvt. Ltd., The Income Tax Officer, 396, Kamat Industrial Estate, Veer Ward-Silvassa Vs. Savarkar Marg, Prabhyadevi, Mumbai-400025 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch 0995 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3164/Ahd/2016 & 3011/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2012-13) M/S Bajrang Farming Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Bajrang Farming Pvt. Ltd. The Income Tax Officer, 102, Silver Park, Plot No. 5, S.No.6, Vanmali Park, Khanvel Road, Silvassa Ward-Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcb 5530 A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3165/Ahd/2016 & 3013/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Uday Plantation Pvt. Ltd, The Income Tax Officer, 396, Kamat Industrial Estate, Ward-Silvassa Veer Savarkar Marg, Prabhadevi, Mumbai-400025 Vs. M/S Uday Plantation Pvt. Ltd. 105, Everest Industrial Estate The Income Tax Officer, Near 66 Kva Power Sub Station, Ward-Silvassa Amli, Silvassa "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcu 0192 M (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3166/Ahd/2016 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Intellectual Trades Pvt. Ltd., 396, Kamat Industrial Estate, Veer The Income Tax Officer, Vs. Savarkar Marg, Ward-Silvassa Prabhyadevi, Mumbai-400025

144 of the Act. Therefore, the gross profit of the assessee was estimated by assessing officer @ 3% against the gross profit shown by the assessee at 0.012%. The gross profit shown by the assessee is Rs.2,87,164/- whereas the estimated gross profit works out to Rs.7,17,15,056/- and the difference amount of Rs.7,14,27,892/- (Rs.71715056