SHRI CHANDUBHAI PARSHOTTAMBHAI BORAD,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(5), SURAT

In the result, ground No.2 of assessee’s appeal is partly allowed

Bench: Shri Pawan Singhआ.अ.सं./Ita No.143/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Chandubhai Parshottambhai Income Tax Officer, Borad, 162, 163, Akshardham Ward-3(3)(5), Surat, Vs Society, Sarthana, Jakatnaka, Aayakar Bhavan, Majura Varachha Road, Gate, Surat-395001 Surat-395006 Pan No: Ajfpb 2959 Q अपीलाथ"/Appellant ""थ" /Respondent

6 Chandubhai P Borad the addition under section 68. On the addition of agricultural income, Ld. CIT(A) held that assessee could not produce sufficient documentary evidence before Assessing Officer in support of higher agricultural income for current year, it was held that it is highly probable that assessee has concocted the agricultural income to claim excess exempt income

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

220 (Mad.) ; (iv) The material or information found in the course of survey proceeding could not be a basis for making any addition in the block assessment, vide decision of this court in T. C (A) No. 2620 of 2006 (between CIT v. S. Ajit Kumar [2008] 300ITR 152 (Mad.); (v) Finally, the word "may" used in section 133A

SALONI ENGINEERING WORKS,VAPI vs. INCOME TAX OFFICER, WARD-8, VAPI

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.237/Srt/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House Of Shri Ward-9, Nr. Vaishali Char Rasta, Nh- Vs. R.C.Patel, Vaghdhara Road, 8, Gidc, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (Ut) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amlpm 3623 N (Appellant ) (Respondent)

220, Income Tax Office, GIDC, Vapi-396195 Nr. Vaishali Char Rasta, NH-8, Vs. GIDC, Vapi-396195 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABVFS4912 K (Appellant ) (Respondent) Assessee by : Shri Lokesh Khadaria, CA. Respondent by : Shri Shaurya Shaswat Shukla– Sr.DR सुनवाई की तारीख/ Date of Hearing : 25/07/2022 घोषणा की तारीख/Date of Pronouncement : 29/07/2022 आदेश

VYASHKUMAR INDRALAL MISHRA,SILVASSA vs. INCOME TAX OFFICER, WARD - 7, VAPI

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.237/Srt/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House Of Shri Ward-9, Nr. Vaishali Char Rasta, Nh- Vs. R.C.Patel, Vaghdhara Road, 8, Gidc, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (Ut) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amlpm 3623 N (Appellant ) (Respondent)

220, Income Tax Office, GIDC, Vapi-396195 Nr. Vaishali Char Rasta, NH-8, Vs. GIDC, Vapi-396195 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABVFS4912 K (Appellant ) (Respondent) Assessee by : Shri Lokesh Khadaria, CA. Respondent by : Shri Shaurya Shaswat Shukla– Sr.DR सुनवाई की तारीख/ Date of Hearing : 25/07/2022 घोषणा की तारीख/Date of Pronouncement : 29/07/2022 आदेश

M/S. DHARAM IMPEX,,SURAT vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, the appeal of the assessee for AY 2008-09 in ITA No

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

6. As per the proviso to section 153C, the date of initiation of search u/s 132 is required to be taken as the date of receiving the books of accounts or documents or assets seized by the assessing officer having jurisdiction over the assessee. It has been held by the courts that the date of recording of satisfaction note

M/S. MANIPRABHA IMPEX PVT. LTD.,,SURAT vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, the appeal of the assessee for AY 2008-09 in ITA No

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

6. As per the proviso to section 153C, the date of initiation of search u/s 132 is required to be taken as the date of receiving the books of accounts or documents or assets seized by the assessing officer having jurisdiction over the assessee. It has been held by the courts that the date of recording of satisfaction note

VIRENDRA MANAKCHAND BEGANI (HUF),SURAT vs. ITO, WARD-1(3)(4), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Virendra Manakchand Begani (Huf), I.T.O., 3-B, Shubh Laxmi Appt., City Light Ward-1(3)(4), Vs. Road, Surat-395007, Surat. Surat. Pan No. Aaihv 4669 N Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-2, Surat (in short, the ld. CIT(A) dated 05/02/2020 for the Assessment year (AY) 2015-16. The assessee has raised following grounds of appeal: “1. On the facts

KUNDANBEN MAHESHCHANDRA GOR,UMBERGAON vs. INCOME TAX OFFICER, VAPI

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.728/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Kundanben Maheshchandra Gor, Vs. The Ito, Plot No 1502, 3Rd Phase, Ward-5, Gidc, Umbergaon - 396195 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awkpg6190P (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Chetan Khakhkhar, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 20/03/2025 Date Of Pronouncement 29/05/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 30.04.2024 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘CIT(A)’] for the Assessment Year (AY) 2015-16. 2. Grounds of appeal raised by the assessee are as under: “1. On the facts and circumstances of the case as well

M/S. M.D.INFRA DEVELOPERS,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, SURAT

In the result, Assessee’s appeal, in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.3058 To 3059/Ahd/2016 & आयकरअपीलसं./Ita No.3085/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2011-12 To 2012-13 & 2013-14) (Physical Court Hearing) M/S. M. D. Infra Developers, Vs. The Dcit, Central Circle-2, 128, Mamta Park Society, Kapodra, Surat. Varachha Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aasfm7357A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3093 To 3094/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2012-13 To 2013-14) (Physical Court Hearing) The Dcit, Central Circle-2, Vs. M/S. M. D. Infra Developers, Surat. 128, Mamta Park Society, Kapodra, Varachha Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aasfm7357A (Assessee) (Respondent) Assessee By Shri Mitish S. Modi, C.A & Shri Akshay Modi, Ca Shri H. P. Meena, Cit(Dr) Respondent By Date Of Hearing 25/03/2022 Date Of Pronouncement 06/05/2022 आदेश / O R D E R Per Bench: Captioned Five Appeals Filed By The Assessee & Revenue, Pertaining To Assessment Years (Ay) 2011-12, 2012-13 & 2013-14 Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-4, Surat [In Short “The Ld. Cit(A)”], Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 144 R.W.S 153A Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

section 131(1) of the Act, in the assessment order at page nos. 22 to 42. The above noted contents of the affidavit are discussed hereunder, one by one: A. During the course of search statements were recorded forcefully and under the stress. Similarly in post search inquiries, statement was recorded without explaining them properly. The Assessing Officer dealt this

M/S. M.D.INFRA DEVELOPERS,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, SURAT

In the result, Assessee’s appeal, in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.3058 To 3059/Ahd/2016 & आयकरअपीलसं./Ita No.3085/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2011-12 To 2012-13 & 2013-14) (Physical Court Hearing) M/S. M. D. Infra Developers, Vs. The Dcit, Central Circle-2, 128, Mamta Park Society, Kapodra, Surat. Varachha Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aasfm7357A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3093 To 3094/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2012-13 To 2013-14) (Physical Court Hearing) The Dcit, Central Circle-2, Vs. M/S. M. D. Infra Developers, Surat. 128, Mamta Park Society, Kapodra, Varachha Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aasfm7357A (Assessee) (Respondent) Assessee By Shri Mitish S. Modi, C.A & Shri Akshay Modi, Ca Shri H. P. Meena, Cit(Dr) Respondent By Date Of Hearing 25/03/2022 Date Of Pronouncement 06/05/2022 आदेश / O R D E R Per Bench: Captioned Five Appeals Filed By The Assessee & Revenue, Pertaining To Assessment Years (Ay) 2011-12, 2012-13 & 2013-14 Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-4, Surat [In Short “The Ld. Cit(A)”], Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 144 R.W.S 153A Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

section 131(1) of the Act, in the assessment order at page nos. 22 to 42. The above noted contents of the affidavit are discussed hereunder, one by one: A. During the course of search statements were recorded forcefully and under the stress. Similarly in post search inquiries, statement was recorded without explaining them properly. The Assessing Officer dealt this

THE DCIT, CENTRAL CIRCLE-2,, SURAT vs. M/S. M.D. INFRA DEVELOPERS,, SURAT

In the result, Assessee’s appeal, in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.3058 To 3059/Ahd/2016 & आयकरअपीलसं./Ita No.3085/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2011-12 To 2012-13 & 2013-14) (Physical Court Hearing) M/S. M. D. Infra Developers, Vs. The Dcit, Central Circle-2, 128, Mamta Park Society, Kapodra, Surat. Varachha Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aasfm7357A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3093 To 3094/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2012-13 To 2013-14) (Physical Court Hearing) The Dcit, Central Circle-2, Vs. M/S. M. D. Infra Developers, Surat. 128, Mamta Park Society, Kapodra, Varachha Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aasfm7357A (Assessee) (Respondent) Assessee By Shri Mitish S. Modi, C.A & Shri Akshay Modi, Ca Shri H. P. Meena, Cit(Dr) Respondent By Date Of Hearing 25/03/2022 Date Of Pronouncement 06/05/2022 आदेश / O R D E R Per Bench: Captioned Five Appeals Filed By The Assessee & Revenue, Pertaining To Assessment Years (Ay) 2011-12, 2012-13 & 2013-14 Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-4, Surat [In Short “The Ld. Cit(A)”], Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 144 R.W.S 153A Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

section 131(1) of the Act, in the assessment order at page nos. 22 to 42. The above noted contents of the affidavit are discussed hereunder, one by one: A. During the course of search statements were recorded forcefully and under the stress. Similarly in post search inquiries, statement was recorded without explaining them properly. The Assessing Officer dealt this

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)

disallowance of deduction under section 54F of the Act. Since, we have allowed ground no.1 of the assessee, holding the assessee`s transaction falls under the head capital gain, therefore assessee is entitled to claim the deduction under section 54F of the Act. We note that assessee had claimed the deduction of Rs.31,33,611/- on account of investment

THE INCOME TAX OFFICER, WARD-2(3)(7), SURAT vs. SHRI ABHISHEK L. JAIN,, SURAT

In the result, the grounds of appeal raised by the revenue is partly allowed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.344/Srt/2019 (Ay 2007-08) (Hearing In Virtual Court) Income Tax Officer, Ward- Shri Abhishek L.Jain 2(3)(7), Room No. 414, 4Th Prop Of Manglam Export, Vs Floor, Anavil Business Centre, 302, Pipla Sheri, Adajan-Hajira Road, Mahidharpura, Adajan, Surat-395003 Pan : Abxpj 0344 G Surat-395009 अपीलाथ"/Appellant ""यथ" /Respondent

6. The Ld. CIT(A) after considering the submission of assessee on the validity of re-opening held that in his opinion, the facts in the notice is curable and do not strike at the validity of assessment order. The signature of Assessing Officer on notice under section 143(2) as well as assessment order as no scope of suspicious

SHRI ASHOK B PANCHANI,SURAT vs. INCOME TAX OFFICER WARD 3(3)(1), SURAT

In the result, ground No.2 raised by the assessee is partly allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.142/Srt/2017 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) Ashok B. Panchani, Vs. The Ito, Ward-3(3)(1), Prop. Rajvi Construction & Maruti Surat. Creation, 37, Swati Society, Opp. New Chowpaty, Chikuwadi, Varachha Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adxpp9167H (Assessee) (Respondent) Assessee By : Shri Sapnesh Sheth, Ca Revenue By : Shri Abhishek Gautam, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 06/05/2022 घोषणाक"तार"ख/Date Of Pronouncement : 19/07/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2012-13, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-3, Surat [In Short “The Ld. Cit(A)”] In Appeal No. Cas/3/370/2015-16 Dated 23.08.2017, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”], Dated 19.03.2015

section 143(3) of the Income Tax Act, 1961 [hereinafter referred to as the “Act”], dated 19.03.2015 2. Grounds of appeal raised by the assessee are as follows: “1. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-tax (Appeals) has erred in confirming the action of assessing officer

RAJ KISHORE PRASAD,AHMEDABAD vs. INCOME TAX OFFICER, WARD - 3, VALSAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.146/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Raj Kishore Prasad, Vs. The Ito, 201, 2Nd Floor, Devashish Complex, Ward-3, Nr. Regenta Central Antarim Hotel, Valsad Off Cg Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp0535A (Assessee) (Respondent)

disallowed and added to the total income of the assessee. I am satisfied that assessee has furnished inaccurate particulars of his income and therefore penal proceedings are initiated u/s 271(1)(c) of the I.T. Act separately.” 9. The ld Counsel pointed out that during the penalty proceedings, under section 271(1)(c) of the Act, the assessing officer

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri O.P.Meena

disallowance of PF and ESIC of Rs.23,20,130/- and addition of Rs.12,89,25,938/- u/s.68 of the Act. However, the addition made u/s.68 was left out to be added in computation of income hence, same was later added by the AO vide order u/s.154 dated 09.04.2014 of the Act. The AO noticed that the assessee has taken total

SHRIFAL IMPEX PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience