THE ITO, WARD-1,, NA vs. ARIVS.SHRI ANILKUMAR AMRUTLAL CHAHWALA, NAVSARI

In the result, this ground of appeal is rejected

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.2078/Ahd/2010 िनधा"रणवष"/Assessment Year: 2006-07 आ.अ.सं./I.T.A No.1003/Ahd/2011 िनधा"रणवष"/Assessment Year: 2007-08 The Income Tax Officer, Vs. Shri Anil Kumar Amrutlal Chahwala, Ward-(1), Navsari. 102, Trimurti Complex, Vijalpore, Navsari. [Pan: Abnpc 6308 F] अपीलाथ" / Appellant ""थ"/Respondent

disallowance of labour expenses. (3) The CIT (A) also erred in law and facts in directing to delete the addition of Rs. 7,00,330/- made on account of unexplained investment in advances. (4) On the facts and circumstances of the case and in law, the CIT(A) ought to have upheld the addition and order of assessing officer

ITO, WARD 1(3)(1), SURAT, SURAT vs. AMITBHAI VASANTLAL SHAH, SURAT

In the result, appeal of the Revenue is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.474/Srt/2023 (Ay 2009-10) (Hearing In Physical Court) Income Tax Officer, Ward Amitbhai Vasantlal Shah No.1(3)(1) Surat, Room No.203, C, Ground Floor, Ravijyot Vs Income Tax Office, Anavil Apartment, Opp. Lourds Business Centre, Adajan-395009 Convent School, Athwalines, Surat-395001 Pan Apxps 3639 J अपीलाथ"/Appellant ""थ" /Respondent

disallowing exempt under section 10(38) in the assessment order, has been deleted by Tribunal in ITA Nos. 197- 200/AHD/2017

ANJANI INFRA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Anjani Infra Dy. Commissioner Of Block No. 142, Fp No.47, T.P. Income Tax, Vs Scheme No. 27, Shangrila Central Circle-2, Heights, Moje Villge, Kosad, Surat-395001 Pan : Aawfa 0376 M Assessee / Appellant Revenue /Respondent

section 68 and disallowed the professional fees. On further appeal before the Ld. Commissioner of Income-Tax (Appeals) [CIT(A)] the action of Assessing Officer was upheld. Thus, further aggrieved the assessee has filed present appeal before us. 3. We have heard the submission of Ld. Authorized Representative (AR) represent assessee and Ld. Departmental Representative (DR) for the 2 Anjar

LATE SHRI BHIMSEN DARBARILAL ARORA,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5,, SURAT

In the result, ground no.4 raised by assessee is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.1706/Ahd/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora Through, Vs. The Acit, Circle-5, L/H. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acaps9230L

section 133(6) of the Act to these parties, therefore, there is no mistake on the part of the assessee as the assessee has discharged his onus by submitting PAN No., address of the parties and their bank statements. The Ld. Counsel also stated that when the sales of the assessee were accepted by AO then all purchases

INCOME TAX OFFICER, WARD-2(3)(8), SURAT, SURAT vs. SANJAYKUMAR DEVKISHAN PANWAR,, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.569/Srt/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The Ito, Ward-2(3)(8), 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.588/Srt/2019 Assessment Year: (2008-09) The Ito, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Rohit Vijayvargia, Ca Shri Ritesh Mishra, Cit(Dr) Respondent By Date Of Hearing 03/02/2023 Date Of Pronouncement 20/02/2023

section 147 r.w.s. 148 have clearly been met; and the reopening is held justified and legal. Hence, we dismiss the ground no.1 raised by assessee in ITA No.569/SRT/2019. 569 & 588/SRT/2019/AY.2008-09 Sanjay Kumar Devkishan Panwar 22. About additional grounds raised by the assessee, we note that assessee has injected bogus purchases bills in his books of accounts, therefore book results were

SANJAYKUMAR DEVKISHAN PANWAR,,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(8), SURAT, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.569/Srt/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The Ito, Ward-2(3)(8), 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.588/Srt/2019 Assessment Year: (2008-09) The Ito, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Rohit Vijayvargia, Ca Shri Ritesh Mishra, Cit(Dr) Respondent By Date Of Hearing 03/02/2023 Date Of Pronouncement 20/02/2023

section 147 r.w.s. 148 have clearly been met; and the reopening is held justified and legal. Hence, we dismiss the ground no.1 raised by assessee in ITA No.569/SRT/2019. 569 & 588/SRT/2019/AY.2008-09 Sanjay Kumar Devkishan Panwar 22. About additional grounds raised by the assessee, we note that assessee has injected bogus purchases bills in his books of accounts, therefore book results were

M/S. SHREE GURJARI INDUSTRIES LTD.,,SURAT vs. THE DCIT,, SURAT

In the result, ground No. 1of the appeal is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) M/S Shree Gurjari Industries The Deputy Commissioner Of Ltd., Am-4, Prsident Plaza, Nr. Income Tax,Circle-2(1)(2), Vs Rto, Ring Road, Surat-395 002 Room No. 323, Pan : Abjfs2664J Aaykarbhavan, Majura Gate, Surat Appellant /Assessee Respondent / Revenue

disallowance of purchases. The Ld. CIT(A) upheld both the action of Assessing Officer i.e. action in re-opening as well as addition on account of merit. The ld CIT(A) while confirming the validity of re-opening held that the assessee has not filed objection against reopening. The objection is raised for the first time. The assessee failed

INCOME TAX OFFICER, WARD-1(1)(3), SURAT vs. M/S. KHAZANA BAZAR PRIVATE LIMITED, SURAT

In the result, the appeal filed by the assessee is partly allowed to the extent indicated above

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.333/Srt/2022 Assessment Year: (2014-15) (Physical Hearing) The Ito, Ward-1(1)(3), Vs. M/S. Khazana Bazar Pvt. Ltd., Surat. C-104, Radha Raman Textile Market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafck0726P (Assessee) (Respondent) आयकर अपील सं./Ita No.334/Srt/2022 Assessment Year: (2014-15) M/S. Khazana Bazar Pvt. Ltd., Vs. The Ito, Ward-1(1)(3), C-104, Radha Raman Textile Surat. Market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafck0726P (Assessee) (Respondent)

disallowance made by the AO at the rate of 100% of such purchases amounting to Rs.2,26,10,841/- ignoring the facts that these purchases are non-genuine transactions as the assesse failed to substantiate his claim of genuine purchase during assessment proceedings as well as during appeal proceedings by furnishing documentary evidences. (ii) On the facts and circumstances

KHAZANA BAZAR PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD - 1(1)(3), SURAT

In the result, the appeal filed by the assessee is partly allowed to the extent indicated above

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.333/Srt/2022 Assessment Year: (2014-15) (Physical Hearing) The Ito, Ward-1(1)(3), Vs. M/S. Khazana Bazar Pvt. Ltd., Surat. C-104, Radha Raman Textile Market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafck0726P (Assessee) (Respondent) आयकर अपील सं./Ita No.334/Srt/2022 Assessment Year: (2014-15) M/S. Khazana Bazar Pvt. Ltd., Vs. The Ito, Ward-1(1)(3), C-104, Radha Raman Textile Surat. Market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafck0726P (Assessee) (Respondent)

disallowance made by the AO at the rate of 100% of such purchases amounting to Rs.2,26,10,841/- ignoring the facts that these purchases are non-genuine transactions as the assesse failed to substantiate his claim of genuine purchase during assessment proceedings as well as during appeal proceedings by furnishing documentary evidences. (ii) On the facts and circumstances

AKLAVYA INDUSTRIES PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD- 1(1)(1), SURAT

In the result, appeal filed by the assessee is partly allowed for statistical purposes, in above terms

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.93/Srt/2023 "नधा"रण वष"/Assessment Year: (2020-21) (Physical Hearing) Aklavya Industries Private Limited, Vs. The Ito, Ward1(1)(1), Plot No.2429, Road No. 24, Surat. Opp: Parle Bottling Plant, Gidc, Sachin, Surat - 394230 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagcs6274F

section 14B of the EPF Act. Therefore, for any delay in payment of any contributions or administrative charges due for any period during the lockdown, no proceeding should be initiated for levy of penal damages in such cases.” The Hon'ble Supreme Court vide order dated 10/01/2022 (Copy enclosed at page no. 57 of PB) had stated – “In March

SHRI VIMALCHAND JAIN,,SURAT vs. ITO, WARD-3(3)(5),, SURAT

In the result the ground No

section 147 of the Act and there is no infirmity of the reasons recorded by the Assessing Officer, therefore reassessment proceedings initiated by the Assessing Officer should be upheld. On merits, ld DR submits that evidences made available by the Director General of Income Tax (Investigation), Mumbai, prove that entities of Shri Rajendra Jain Group, Shri Sanjay Choudhary Group

SPARSH IMPEX,SURAT vs. ITO, WARD-2(3)(8), SURAT

In the result, assessee’s appeal is dismissed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअ पीलसं./Ita Nos.27&60/Srt/2020 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/S Sparsh Impex Income Tax Officer, Ward- 2(3)(8), Room No. 407, 4Th Floor, 302, Nishit Diamond Complex, Gujar Fallia, Mahidharpura, Surat- Anavil Business Centre, Hazira 395001 Road, Adajan, Surat-395009 Vs. Income Tax Officer, Ward-2(3)(8), M/S Sparsh Impex Room No. 407, 4Th Floor, Anavil 302, Nishit Diamond Complex, Business Centre, Hazira Road, Gujar Fallia, Mahidharpura, Adajan, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Achfs 7559 M (Appellant ) (Respondent)

section 143(3) of the Income Tax Act, 1961 (in short ‘the Act’), dated 28.12.2016. 2. First, we shall take Revenue’s appeal (in ITA No.60/SRT/2020). The grounds of appeal raised by the Revenue are as follows: ITA No.27 & 60/SRT/2020 A.Y. 14-15 M/s Sparsh Impex. (i) On the facts and circumstances of the case

ITO, WARD-2(3)(8), SURAT vs. M/S. SPARSH IMPEX, SURAT

In the result, assessee’s appeal is dismissed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअ पीलसं./Ita Nos.27&60/Srt/2020 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/S Sparsh Impex Income Tax Officer, Ward- 2(3)(8), Room No. 407, 4Th Floor, 302, Nishit Diamond Complex, Gujar Fallia, Mahidharpura, Surat- Anavil Business Centre, Hazira 395001 Road, Adajan, Surat-395009 Vs. Income Tax Officer, Ward-2(3)(8), M/S Sparsh Impex Room No. 407, 4Th Floor, Anavil 302, Nishit Diamond Complex, Business Centre, Hazira Road, Gujar Fallia, Mahidharpura, Adajan, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Achfs 7559 M (Appellant ) (Respondent)

section 143(3) of the Income Tax Act, 1961 (in short ‘the Act’), dated 28.12.2016. 2. First, we shall take Revenue’s appeal (in ITA No.60/SRT/2020). The grounds of appeal raised by the Revenue are as follows: ITA No.27 & 60/SRT/2020 A.Y. 14-15 M/s Sparsh Impex. (i) On the facts and circumstances of the case

SHRI ATUL K. PATEL,SURAT vs. PR. CIT-3, SURAT, SURAT

In the result, appeal of the Assessee is allowed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.267/Srt/2018 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Atul K. Patel, V Principal Commissioner Of Income B-34, Kalpana Society-2, Rander Road, Tax-3, Aaykar Bhavan, Majura S. Adajan Patiya, Surat. Gate, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ackpp 4749 F (Assessee) (Respondent)

197 & R.S. No. 86/1, Sp. Mtr.12346/ of Olpad, till date to this office. 4. Thus, the amount claimed as exemption in the computation of income for the AY.2013-14 is not offered for the taxation has thereby escaped from the assessment. In this circumstances, you are requested, please show cause as to why the amount of claimed as exemption

SHIVAM WELLNESS PRIVATE LIMITED,SURAT vs. ADIT-CPC, BENGALURU

In the result, assessee’s appeal No

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.492 & 493/Srt/2023 (Ays 2020-21 & 2021-22) (Hearing In Physical Court) Shivam Wellness Pvt. Ltd. Adit-Cpc, Bangalore Clinic, Hg-1, I.T.C. Building, 1St Floor, Prestige Alpha, Vs Majura Gate, Ring Road, No.48/1, 48/2, Surat-395 001 Beratengaagrahara, Housr [Pan Abbcs 3673 G] Road, Uttarahalli Road, Bengaluru, Karnataka-560100 अपीलाथ"/Appellant ""थ" /Respondent

197 (Guj)[20-12-2004] held that appeal is a continuation of assessment proceedings and the proceeding before Tribunal are mean to correctly tax liability of assessee. It was also held that tribunal is well within its jurisdiction to entertain new ground by which the assessee claim benefit and adjudicate the tax liability of assessee. ITA Nos.492-493/SRT/2023 (A.Ys

SHIVAM WELLNESS PRIVATE LIMITED,SURAT vs. ADIT-CPC, BENGALURU

In the result, assessee’s appeal No

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.492 & 493/Srt/2023 (Ays 2020-21 & 2021-22) (Hearing In Physical Court) Shivam Wellness Pvt. Ltd. Adit-Cpc, Bangalore Clinic, Hg-1, I.T.C. Building, 1St Floor, Prestige Alpha, Vs Majura Gate, Ring Road, No.48/1, 48/2, Surat-395 001 Beratengaagrahara, Housr [Pan Abbcs 3673 G] Road, Uttarahalli Road, Bengaluru, Karnataka-560100 अपीलाथ"/Appellant ""थ" /Respondent

197 (Guj)[20-12-2004] held that appeal is a continuation of assessment proceedings and the proceeding before Tribunal are mean to correctly tax liability of assessee. It was also held that tribunal is well within its jurisdiction to entertain new ground by which the assessee claim benefit and adjudicate the tax liability of assessee. ITA Nos.492-493/SRT/2023 (A.Ys

SHRI RAVJIBHAI B. DHAMELIYA,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

section 147 of the Act for both assessment years, 2007-08 and 2008-09. 19. We note that so far merit is concerned, the issue is squarely covered by the judgment of the Coordinate Bench in the case of Pankaj K. Choudhary, in ITA No.1152/AHD/2017 (AY 2007-08), order dated 27.09.2021, wherein the Coordinate Bench held as follows

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

section 147 of the Act for both assessment years, 2007-08 and 2008-09. 19. We note that so far merit is concerned, the issue is squarely covered by the judgment of the Coordinate Bench in the case of Pankaj K. Choudhary, in ITA No.1152/AHD/2017 (AY 2007-08), order dated 27.09.2021, wherein the Coordinate Bench held as follows