SHRI SABBIRBHAI DAWOODBHAI SHAIKH,SURAT vs. INCOME TAX OFFICER WARD-3(1)(4), SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Sabbirbhai Dawoodbhai Income Tax Officer, Ward- Shaikh, 3(1)(4), Anavil Business Vs 7/4539, Galemandi, Centre, Adajan, Surat- Lakkad Kot, 395009 Surat Pan : Aeqps 5688 Q Appellant / Assessee Respondent / Revenue

144A of the Act for appropriate directions. The Add CIT has not verified the facts. The Assessing Officer has not disposed of the objection. The assessee also relied on the certain case laws. 7. On the merit of allowance of exemption under section 54-F, the assessee submitted that on plain reading of sub-section (4) of section

CHHINAM SEVA SAHAKARI MANDLI LTD.,NA vs. ARIVS.ASSISTANT COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE,, NAVSARI

Bench: Joint Commissioner Of Income Tax (Jcit), Navsari For Appropriate Direction.

disallowed. The assessee filed is reply dated 17/10/2017, 09/11/2017 and 21/11/2017. In the reply, the assessee stated that they are primary Agriculture Cooperative Society, engaged in the activity of providing credit facility to its members supplying agricultural inputs and marketing of their agricultural produce. The interest and dividend earned from other cooperative societies is exempt under Section

LABDHI JEWELLERD PVT. LTD.,NA vs. ARIVS.THE PCIT, VALSAD, VALSAD

In the result, the grounds of appeal raised by the assessee is allowed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.104 & 106/Srt/2022 (Ay 2017-18) (Hearing In Physical Court) K.N. Diamond, 5/4299, Ground Floor, Principal Commissioner Of Soniwad, Bilimora, Dist. Income-Tax, Valsad, Room Navsari, Gujarat-396321 No. 301, 3Rd Floor, Pan No. Aadfk 3167 H Vs Income-Tax Office, Palak Arcade, Pali, Shantinagar, Labdhi Jewellerd Pvt. Ltd. Tithal Road, Valsad, Soniwad, Bilimora, Dist. Gujarat-396001 Navsari, Gujarat-396321 Pan No. Aabcl 1645 A अपीलाथ"/Appellant ""यथ" /Respondent

144A. Thus, two officers of the Revenue have applied their mind before passing assessment order. The ld.AR for the assessee submits that where an issue has been examined at the original assessment stage but the same does not reflect in the final assessment, then that by itself would not lead to a conclusion that order of Assessing Officer calls

K. N. DIAMOND,NA vs. ARIVS.THE PCIT, VALSAD, VALSAD

In the result, the grounds of appeal raised by the assessee is allowed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.104 & 106/Srt/2022 (Ay 2017-18) (Hearing In Physical Court) K.N. Diamond, 5/4299, Ground Floor, Principal Commissioner Of Soniwad, Bilimora, Dist. Income-Tax, Valsad, Room Navsari, Gujarat-396321 No. 301, 3Rd Floor, Pan No. Aadfk 3167 H Vs Income-Tax Office, Palak Arcade, Pali, Shantinagar, Labdhi Jewellerd Pvt. Ltd. Tithal Road, Valsad, Soniwad, Bilimora, Dist. Gujarat-396001 Navsari, Gujarat-396321 Pan No. Aabcl 1645 A अपीलाथ"/Appellant ""यथ" /Respondent

144A. Thus, two officers of the Revenue have applied their mind before passing assessment order. The ld.AR for the assessee submits that where an issue has been examined at the original assessment stage but the same does not reflect in the final assessment, then that by itself would not lead to a conclusion that order of Assessing Officer calls

KIRITBHAI BHIKHABHAI PATEL,NA vs. ARIVS.ITO, WARD-3, NAVSARI

In the result, both appeal of the assessee and Revenue are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.965/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Kiritbhai Bhikhabhai Patel Income Tax Officer, Ward-3, बनाम/ 48, Paradi, Balak Valsad, Navsari, Room No.206, Income Vs. Navsari-396 475 Tax Officer, Char Pool, Awabaug, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.830/Srt/2024 Assessment Year: (2017-18) Income Tax Officer, Ward-3, Navsari, Kiritbhai Bhikhabhai Patel बनाम/ Room No.206, Income Tax Officer, 48, Paradi, Arak Valsad, Vs. Char Pool, Awabaug, Navsari-396 Navsari-396 475 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent)

section 251(1)(a) of the I.T. Act and setting aside the case to AO as the cash deposit and credit entries are unexplained by the assessee. (iv) On the facts and in the circumstances of the case and in law, the Ld. CIT(A) ought to have upheld the addition made by the AO. (v) It is, therefore, prayed

INCOME TAX OFFICER, WARD-3, NA vs. ARI, NAVSARIVS.KIRITBHAI BHIKHABHAI PATEL, NAVSARI

In the result, both appeal of the assessee and Revenue are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.965/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Kiritbhai Bhikhabhai Patel Income Tax Officer, Ward-3, बनाम/ 48, Paradi, Balak Valsad, Navsari, Room No.206, Income Vs. Navsari-396 475 Tax Officer, Char Pool, Awabaug, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.830/Srt/2024 Assessment Year: (2017-18) Income Tax Officer, Ward-3, Navsari, Kiritbhai Bhikhabhai Patel बनाम/ Room No.206, Income Tax Officer, 48, Paradi, Arak Valsad, Vs. Char Pool, Awabaug, Navsari-396 Navsari-396 475 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent)

section 251(1)(a) of the I.T. Act and setting aside the case to AO as the cash deposit and credit entries are unexplained by the assessee. (iv) On the facts and in the circumstances of the case and in law, the Ld. CIT(A) ought to have upheld the addition made by the AO. (v) It is, therefore, prayed