VIJAYBHAI MALABHAI BHARWAD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CIR.,-1(2), SURAT

In the result, ground no.2 raised by the assessee in ITA

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACLPV4173C (Appellant) (Respondent) IT(SS)A Nos.23, 24/SRT/2021, 90/SRT/2022 & ITA Nos. 118, 121/SRT/2021 Vijaybhai Malabhai Bharwad Appellant by Shri Ritesh Mishra, CIT(DR) Respondent by Shri Sapnesh Sheth, CA Date of Hearing 19/12/2023 Date of Pronouncement 27/12/2023 आदेश

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Disallowance confirmed 2013-14 Rs.7,37,44,213/- Rs.36,87,210/- 12. In the result the appeal is partly allowed.” 10. Aggrieved by the order of Ld. CIT(A), the Revenue is in appeal before us and assessee has also filed additional ground under Rule 11 read with Rule 27 of the ITAT Rules, which is reproduced below for ready

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

B. Koli, CIT-DR Date of hearing 12/04/2023 Date of pronouncement 12/05/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, J.M. 1. This set of nine appeals/cross appeals by the assessee and the revenue are directed against the orders of learned Commissioner of Income Tax (Appeals)-4, Surat (in short, the ld. CIT(A) dated 11/05/2021

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

B. Koli, CIT-DR Date of hearing 12/04/2023 Date of pronouncement 12/05/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, J.M. 1. This set of nine appeals/cross appeals by the assessee and the revenue are directed against the orders of learned Commissioner of Income Tax (Appeals)-4, Surat (in short, the ld. CIT(A) dated 11/05/2021

ACIT, CENTRAL CIRCLE-3, SURAT, SURAT vs. NOBAL JEWELS PVT. LTD., SURAT

In the result, appeals filed by the Assessee in ITA Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

B Jewellwrs & sons (ITA No. 1/Kol/2017). 11. On the other hand the Ld. CIT-DR for the revenue supported the order of the Ld. CIT(A). The ld CIT-DR for the revenue submits that Antique Exim Pvt. Ltd. & Ors during search action sufficient incriminating evidence was unearthed. The statement of assessee and his associates were recorded under section

TANMAN JEWELS PVT LTD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, appeals filed by the Assessee in ITA Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

B Jewellwrs & sons (ITA No. 1/Kol/2017). 11. On the other hand the Ld. CIT-DR for the revenue supported the order of the Ld. CIT(A). The ld CIT-DR for the revenue submits that Antique Exim Pvt. Ltd. & Ors during search action sufficient incriminating evidence was unearthed. The statement of assessee and his associates were recorded under section

NOBAL JEWELS PVT LTD ,SURAT vs. ASST COMMISSIONER OF INCOME TAX, SURAT

In the result, appeals filed by the Assessee in ITA Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

B Jewellwrs & sons (ITA No. 1/Kol/2017). 11. On the other hand the Ld. CIT-DR for the revenue supported the order of the Ld. CIT(A). The ld CIT-DR for the revenue submits that Antique Exim Pvt. Ltd. & Ors during search action sufficient incriminating evidence was unearthed. The statement of assessee and his associates were recorded under section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. SAFFRON GEMS PVT. LTD., SURAT

In the result, appeals filed by the Assessee in ITA Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

B Jewellwrs & sons (ITA No. 1/Kol/2017). 11. On the other hand the Ld. CIT-DR for the revenue supported the order of the Ld. CIT(A). The ld CIT-DR for the revenue submits that Antique Exim Pvt. Ltd. & Ors during search action sufficient incriminating evidence was unearthed. The statement of assessee and his associates were recorded under section

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. TANMAN JEWELS PVT. LTD., SURAT

In the result, appeals filed by the Assessee in ITA Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

B Jewellwrs & sons (ITA No. 1/Kol/2017). 11. On the other hand the Ld. CIT-DR for the revenue supported the order of the Ld. CIT(A). The ld CIT-DR for the revenue submits that Antique Exim Pvt. Ltd. & Ors during search action sufficient incriminating evidence was unearthed. The statement of assessee and his associates were recorded under section

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, SURAT, SURAT vs. ANTIQUE EXIM PVT. LTD., SURAT

In the result, appeals filed by the Assessee in ITA Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

B Jewellwrs & sons (ITA No. 1/Kol/2017). 11. On the other hand the Ld. CIT-DR for the revenue supported the order of the Ld. CIT(A). The ld CIT-DR for the revenue submits that Antique Exim Pvt. Ltd. & Ors during search action sufficient incriminating evidence was unearthed. The statement of assessee and his associates were recorded under section

SAFFRON GEMS PVT LTD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, appeals filed by the Assessee in ITA Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

B Jewellwrs & sons (ITA No. 1/Kol/2017). 11. On the other hand the Ld. CIT-DR for the revenue supported the order of the Ld. CIT(A). The ld CIT-DR for the revenue submits that Antique Exim Pvt. Ltd. & Ors during search action sufficient incriminating evidence was unearthed. The statement of assessee and his associates were recorded under section

ANTIQUE EXIM PVT. LTD, SURAT,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT

In the result, appeals filed by the Assessee in ITA Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

B Jewellwrs & sons (ITA No. 1/Kol/2017). 11. On the other hand the Ld. CIT-DR for the revenue supported the order of the Ld. CIT(A). The ld CIT-DR for the revenue submits that Antique Exim Pvt. Ltd. & Ors during search action sufficient incriminating evidence was unearthed. The statement of assessee and his associates were recorded under section

M/S. PATEL AMBALAL HARGOVANDAS & CO.,,SURAT vs. THE DCIT, CENTRAL CIRCLE-2,, SURAT

In the results, appeal filed by Revenue (in IT(SS)A Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं/.It(Ss)A No.49/Srt/2022 Assessment Year: (2019-20) (Physical Hearing) The Acit, Central Circle-2, Vs. Rasikbhai Narottamdas Patel, Surat. Flat No.9-10, Mahavir Nagar Co.Op H.S. Ltd., Bldg-12, Nr. Gayatri Mandir, Udhna Magdalla Road, Surat – 395007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Adgpp4550M (Appellant) (Respondent) आयकर अपील सं/.It(Ss)A No.86/Srt/2022 Assessment Year: (2015-16) The Dcit, Central Circle-2, Vs. Ashish Karamshibhai Koshiya, Surat. 40, Jivandeep Soceity, Singanpor Road, Katargam, Surat, Gujarat – 395004. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aojpk1118G (Appellant) (Respondent) आयकर अपील सं/.Ita No.185/Srt/2022 Assessment Year: (2020-21) M/S. Patel Ambalal Hargovandas Vs. The Dcit, Central Circle-2 & Co., Surat. 5/725, Haripura, Bhavaniwad, Opp. Dhobi Sheri, Surat – 395003. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aadfp2517N (Appellant) (Respondent) Appellant By Shri Ashok B. Koli, Cit(Dr) Shri Vartik Choksi, Shri Biren Shah & Shri Respondent By Nitin Gheewala, Ar Date Of Hearing 26/04/2023 Date Of Pronouncement 26/05/2023 आदेश /O R D E R Per Bench:

153A of the Act, the assessee filed the return of income, on 30.11.2018, declaring the same income as filed earlier. The assessee is engaged in the proprietary business and derives income from other sources. According to the assessing officer, in the seized material marked Annexure A-3 pg.No.36 which is reproduced on the pg. No.5 of the assessment order

KALUBHAI DULABHAI GOLAVIYA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, , SURAT

In the result, ground raised by the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A No.15 & Ita No.619/Srt/2018 (िनधा"रणवष" / Assessment Years: (2011-12 &2014-15) (Virtual Court Hearing) Shri Kalubhai Dulabhai Golaviya Deputy Commissioner Of Income-Tax, B/1-2, Jalaram Society, B/H. Central Circle-2, Aaykar Bhavan, Vs. Gurunagar Society, Varachha Majura Gate, Surat-395001 Road, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 5116 A (अपीलाथ" /Appellant) (""थ" /Respondent)

153A of the Act was issued on 22.01.2013 and served upon the assessee. In response thereto the assessee furnished return of income on 12.04.2013 declaring total income at Rs.3,65,74,570/-. Subsequently a notice u/s.143(2) was issued and served on 07.07.2014 on assessee. The assessee in his return of income filed for the year under consideration has shown

KSHITIJ MARINE SERVICES PVT. LTD.,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIR.1(1)(2), SURAT

In the result, appeal filed by the assessee is allowed

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

b. Sai Maritime & Management P. Ltd. c. Hazira Port P.Ltd. d. Taurus Shipping Pvt. Ltd. e. Hindalco Inds. Ltd. f. Banline Agencies (India) P. Ltd. g. Adani Logistics Ltd. h. Adani Enterprises Ltd. 4. In response to notice under section 133(6) of the Act, all the above mentioned parties filed their replies and their replies are reproduced at para