INCOME TAX OFFICER, ANAVIL BUSINESS CENTRE, ADAJAN vs. ABHISHEK NAVNIT DOSHI , MAHIDHARPURA

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2014-2015 Ito, Abhishek Navnit Doshi, 405, Income Tax Office, Anavil 204/205, 2Nd Floor, 6/1911-12, Business Centre, Hazira Road, Vs. Jin Shanti Bldg. Mahidharpura, Adajan, Surat-395003. Surat-395009. Pan No. Afhpd 0064 M Appellant Respondent

148A(d) was passed on 29.07.2022, followed by the issuance of notice under section 148 on 29.07.2022, followed by the issuance of notice under section 148 on 29.07.2022, followed by the issuance of notice under section 148 on the same date. 2.2 During the reassessment proceedings, the assessee furnished During the reassessment proceedings, the assessee furnished During the reassessment proceedings

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 148A(b) of the I.T. Act, and the same has been granted by the Pr. CIT(Central), Surat vide his letter no. SRT/Pr. CIT(Central)/DCIT(HQ)/148A(b)/SMTPL/2021-22, dated 23.03.2022.” It is clear that no permission as required u/s 148A(a) of the Act for inquiring was not taken, and direct permission was taken for issuing

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 148A(b) of the I.T. Act, and the same has been granted by the Pr. CIT(Central), Surat vide his letter no. SRT/Pr. CIT(Central)/DCIT(HQ)/148A(b)/SMTPL/2021-22, dated 23.03.2022.” It is clear that no permission as required u/s 148A(a) of the Act for inquiring was not taken, and direct permission was taken for issuing

DCIT, VAPI vs. GUJARART POLYSOL CHEMICAL LTD, VAPI

In the result, the appeal of assessee is partly allowed whereas appeal of Revenue is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.513 & 595/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Gujarat Polysol Chemicals Ltd. Assistant Commissioner Of 1, Plot No.1734, 3Rd Phase. Income Tax, Central Circle-1, Vs Gidc, Vapi-396195 Vapi, 8Th Floor, Fortune Square- Pan No. Aaacg 8908 Q Ii, Above Tbz, Chala-396191 अपीलाथ"/Appellant ""थ" /Respondent /Ita No.595/Srt/2023 (Ay 2018-19) Deputy Commissioner Of Gujarat Polysol Chemicals Ltd., Income Tax, Central Circle, I, Plot No.1734, 3Rd Phase, Gidc, Vs Vapi, 9Th Floor, Fortune Vapi-396195 Pan No.Aaacg 8908 Q Square-Ii, Daman Road, Chala, Vapi-396191 अपीलाथ"/Appellant ""थ" /Respondent

148A on 31.03.2022 and issued notice under section 148 on the same day. In response to the notice under section 148 the assessee filed its reply on 29.04.2022. During the course of assessment proceedings, the Assessing Officer noted that in the search action, excel sheets were found from the business premises of assessee, which was confronted with Sunil Patel (Asstt

GUJARAT POLYSOL CHEMICALS LIMITED LIMITED,VAPI vs. THE ASST. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1, VAPI, VAPI

In the result, the appeal of assessee is partly allowed whereas appeal of Revenue is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.513 & 595/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Gujarat Polysol Chemicals Ltd. Assistant Commissioner Of 1, Plot No.1734, 3Rd Phase. Income Tax, Central Circle-1, Vs Gidc, Vapi-396195 Vapi, 8Th Floor, Fortune Square- Pan No. Aaacg 8908 Q Ii, Above Tbz, Chala-396191 अपीलाथ"/Appellant ""थ" /Respondent /Ita No.595/Srt/2023 (Ay 2018-19) Deputy Commissioner Of Gujarat Polysol Chemicals Ltd., Income Tax, Central Circle, I, Plot No.1734, 3Rd Phase, Gidc, Vs Vapi, 9Th Floor, Fortune Vapi-396195 Pan No.Aaacg 8908 Q Square-Ii, Daman Road, Chala, Vapi-396191 अपीलाथ"/Appellant ""थ" /Respondent

148A on 31.03.2022 and issued notice under section 148 on the same day. In response to the notice under section 148 the assessee filed its reply on 29.04.2022. During the course of assessment proceedings, the Assessing Officer noted that in the search action, excel sheets were found from the business premises of assessee, which was confronted with Sunil Patel (Asstt

DIPAK CHHAGANLAL NAIK L/H AMITABEN DIPAK NAIK,SURAT vs. ITO, WARD 2(3)(1), SURAT

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1118/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Dipak Chhaganlal Naik Income Tax Officer Ward-2(3)(1), बनाम/ L/H Amitaben Dipak Naik Surat, Room No. 627, Aaykar Vs. 44, China Gate-2, B/Hgayatri Bhawan, Majura Gate, Surat-395 Mandir, Althan S.O, Althan, 001 Surat- 395 017 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadhn 5872 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh Upadhyay, Ar राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 28/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/10/2025

148A of the Act which came into force w.e.f 01/04/2021. 3. Ld. CIT(A), NFAC, Delhi has erred in law and on fact to upheld addition made by the assessment unit u/s 50C for Rs.82,96,500/- being 1/3rd difference between fair market value and registered document value of agricultural land sold by the appellant wide registered sale deed number

KALAMANDIR JEWELLERS LIMITED,SURAT vs. DCIT CIRCLE 1(1)(1), SURAT

In the result, appeal of the assessee is allowed

disallowed u/s 37 of the Act.\nPenalty proceedings u/s 270A(9) was also initiated by the AO for mis-reporting\nof income for ‘claim of expenditure not substantiated by any evidence'. The AO\nassessed the total income of Rs.22,34,09,411/- against the returned income of\nRs.22,15,57,940/-.\n4. Aggrieved by the order of AO, the assessee

JAYVADAN RUGHNATHWALA,SURAT vs. ITO, WARD-1(2)(1), SURAT

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth Assessment Year 2018-19

148A(b) should have been issued only by the National Faceless Assessment Centre ("NFAC") and not by the Jurisdictional Assessing Officer ("JAO") Therefore, show cause notice issued by any authority other than NFAC is liable to be quashed. The reliance is placed on the Ahmedabad Tribunal in the case of ACIT vs. Resham Petrotech Ltd (2021) (21 taxmann.com 161) wherein

PRIME CO OPERATIVE BANK LTD,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), SURAT

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.19/Srt/2025 Assessment Year: 2013-14 (Hybrid Hearing) Prime Co-Operative Bank Ltd., Vs. Acit, Khatodra, Ring Road, Surat – Circle-1(1)(1), 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcp7117M (Appellant) (Respondent) Appellant By Shri Hiren Vepari, Ca Respondent By Shri Aashish Pophare, Cit-Dr Date Of Hearing 12/08/2025 Date Of Pronouncement 10/11/2025

section 151 of the Act. The Assessing Officer (in short, ‘AO’) observed that as per NMS data, the assessee had entered into the following bank transactions: (i) cash transactions of Rs.6,00,000/-, (ii) cash deposits of Rs.62,92,50,000/- in savings bank account and (iii) cash deposits of Rs.61,01,50,000/- with banking companies. Though there

INCOME TAX OFFICER, WARD-1(2)(1), SURAT, SURAT vs. DEEPESH VISHNU AGARWAL, SURAT

In the result, appeal of revenue is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 02.01.2025 by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) [in short, ‘CIT(A)’] for the Assessment Year (AY) 2019-20, ITA No.168 & 122/Srt/2025/AY 19-20 Deepesh V Agarwal which in turn arose out of assessment order passed by Assessing Officer (in short

DEEPESH VISHNU AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

In the result, appeal of revenue is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 02.01.2025 by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) [in short, ‘CIT(A)’] for the Assessment Year (AY) 2019-20, ITA No.168 & 122/Srt/2025/AY 19-20 Deepesh V Agarwal which in turn arose out of assessment order passed by Assessing Officer (in short

PRIME CO OPERATIVE BANK LTD,,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(1) (1) SURAT, SURAT

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

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambleprime Co Operative Bank Ltd., The Assistant Commissioner Vs. Prime House, Of Income Tax, Plot No.B-Ind-123, Circle-1(1)(1) Udyognagar Sangh, Surat. Central Road No.9, Udhna, Surat-394210. [Pan : Aaaap5507G] (Appellant) .. (Respondent) Appellant By : Ms Himali Mistry, Ar Respondent By: Shri Mukesh Jain, Cit. Dr Date Of Hearing 20.01.2026 Date Of Pronouncement 22.01.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

Section 250 of the Income-tax Act, 1961 (“the Act”), relating to the Assessment Year 2016-17. 2. The assessee has raised the following grounds of appeal: (1) Ex-parte (1) The learned CIT(A) was not justified in passing ex-parte order when the appellant was in the process of identifying the documents and compiling the response

KETAN BHIKHUBHAI PATEL,VALSAD vs. ITO, WARD 5, VAPI

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1370/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Ketan Bhikhubhai Patel, Vs. The Ito, Vav Faliya, At Dungri Via Udwada (R.S) Ward - 5, Tal Udwada, Dungri (Udava Rs) B.O, Vapi Dungri, Valsad, 396185 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aphpp0922Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Suresh K Kabra, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 20/03/2025 Date Of Pronouncement 07/05/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 09.01.2024 by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘CIT(A)’] for the Assessment Year (AY) 2018-19. 2. Grounds of appeal raised by the assessee are as under: “1. The learned CIT, NFAC has erred and was not just