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91 results for “disallowance”+ Section 249(2)clear

Sorted by relevance

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Key Topics

Section 10(37)72Section 271(1)(c)52Addition to Income51Section 143(3)43Exemption33Section 14822Disallowance22Survey u/s 133A22Deduction19Condonation of Delay

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

Disallowance of exemption u/s.11(1)(d) of the Act: ON the facts and circumstances of the case and as per law, the CIT(A) was not justified in not granting exemption u/s.11(1)(d) of the Act in respect of voluntary contributions received as forming part of corpus trust or received for specific purposes. (V) Miscellaneous: The appellant craves leave

Showing 1–20 of 91 · Page 1 of 5

19
Penalty19
Section 80I17

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

ITA 344/SRT/2019[2007-08]Status: DisposedITAT Surat26 Sept 2022AY 2007-08

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

Section 143(2)Section 143(3)Section 147Section 148Section 254(1)

section 143(2) was not served upon the assessee, therefore the assessment order is bad in law. To support his submission, the ld. AR for the assessee relied on the following decisions;  ITO Vs Gravity Systems Private Limited in ITA No.5626/Del/2012 dated 30.03.2017;  Anil Kisanlal Marda Vs ITO in ITA No.1763/Pun/2013 dated 01.07.2018;  Kamla Devi Sharma

M/S. RAJPUTANA STAINLESS LTD.,,PANCHMAHAL vs. THE PRINCIPAL CIT, (CENTRAL), SURAT AT VADODARA,, VADODARA

In the result, the appeal of the assessee is dismissed in above terms

ITA 114/SRT/2022[2017-18]Status: DisposedITAT Surat23 Dec 2022AY 2017-18

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.114/Srt/2022 (िनधा"रण वष" / Assessment Year: (2017-18) (Virtual Court Hearing) Rajputana Stainless Ltd. Principal Commissioner Of 213, Madhvas, Halol Kalol Road, Income Tax (Central), Surat At Vs. Kalol, Panchmahal-389330 Vadod "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacr 9333 G (Appellant ) (Respondent)

For Appellant: Mrs. Kinjal Shah, C.AFor Respondent: Shri Ashok B. Koli-CIT-D.R
Section 143(3)Section 263Section 36(1)(va)Section 40Section 41Section 43Section 43B

2. At the outset, Ld. counsel for the assessee fairly agreed that in the revisional order passed u/s 263 by the Ld. PCIT has raised the issue relating to late payment of employees contribution in respect of P.F and ESI which is squarely covered against the assessee by the judgment of Hon'ble Supreme Court in the case of Checkmate

RAJLAXMI POLYMERS PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, SURAT

In the result the appeal of the assessee is allowed

ITA 2730/AHD/2016[2010-11]Status: DisposedITAT Surat07 Dec 2020AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing) Vs Rajlaxmi Polymers Pvt Ltd, Income Tax Officer, 5024,World Trade Centre, Ward -2 (1)(1), Near Udhna Darwaja, Surat, Ring Road, Surat-395002 Pan : Aabcr 1210 M Assessee Revenue Assessee By Sh. Sapnesh Sheth Ca/Ar Revenue By Ms. Anupma Singla Sr Dr Date Of Hearing 17/12/2020 Date Of Pronouncement 21/12/2020

Section 143(3)Section 147Section 148Section 253Section 254(1)Section 30Section 37(1)

249 ITR 306 SC) and Gujarat High Court in Adani Export Vs DCIT (240 ITR 224 Guj). The learned AR for the assessee thus prayed that notice under section 148 may kindly be held to be invalid and consequent assessment order framed under section 147 may also be quashed being void ab initio. 10. On the merit of case

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. M/S HI-TECH SWEET WATER TECHNOLOGIES(P) LTD., SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 230/SRT/2022[2019-20]Status: DisposedITAT Surat30 Jan 2023AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.230/Srt/2022 "नधा"रण वष"/Assessment Year: (2019-20) (Physical Court Hearing) Assistant Commissioner Of M/S Hi-Tech Sweet Water Income-Tax, Central Circle-2, Technologies (P.) Ltd., 5Th Room No.505, Floor, Vs. 4, Gopal Nagar, Nandeda Char Aayakar Bhawan, Majura Gate, Rasta, Gidc, Bardoli–394601 Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach7432C िनधा"रती क" ओर से Assessee By Shri Kiran K. Shah, Ca राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 घोषणा क" तारीख/Date Of Pronouncement 30/01/2023

Section 143(1)Section 143(3)Section 250(4)Section 80I

2) of section 139 should suffer merely because the declaration was not filed physically along with it. The Taxation Laws (Amendment) Act, 1970, which came into force on April 1,1971, has repealed and re-enacted section 184(7) and now the requirement that the declaration should accompany the return has been given up. However, a definite time limit

GEETA PRINTS PVT. LTD.,SURAT vs. THE INCOME-TAX OFFICER, WARD 1(1)(1), SURAT., SURAT

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

ITA 1322/SRT/2024[2013-14]Status: DisposedITAT Surat10 Jul 2025AY 2013-14

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1322/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Geeta Prints Pvt. Ltd. बनाम/ Income Tax Officer, 150, Gidc, Pandesara, Vs. Ward -1(1)(1), Surat, Aaykar Bhavan, Surat-394 221 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacg 88182R (Appellant) (Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh C. Shah, Ar राज" की ओर से /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 03/06/2025 उद्घोषणा की तारीख/Date Of Pronouncement 10/07/2025

Section 143(2)Section 144Section 249Section 250

disallowance of various expenses and also the Ld. CIT(A) has erred in confirming the same. 6. The learned Asst. Commissioner of Income-tax was not justifying making an addition of Rs.7,28,587/- on account of depreciation and also the Ld. CIT(A) has erred in confirming the same. 7. The learned Asst. Commissioner of Income

SHRI VIJAY CHAMPAK PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-6(4), SURAT

In the result, appeal filed by the assessee is allowed

ITA 281/AHD/2016[2011-12]Status: DisposedITAT Surat09 Oct 2020AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.281/Ahd/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vijay Champak Patel, Vs. Income Tax Officer, Pachhlu Faliyu, Near Water Ward-6(4), Surat Tank, Bharthana, Vesu, Surat

For Appellant: Shri Rasesh Shah - CAFor Respondent: Shri O P Meena – Sr. DR
Section 139Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 54ESection 54F

2 84,00,000/- 50,00,000/- 28.02.2010 Allowed Penalty by CIT(A) was not levied 3 34,00,000/- 30.04.2011 A.O. made addition, 5 Vijay Champak Patel Assessment Year: 2011-12 69,04,000/- 16,00,000/- 30.09.2011 confirmed by CIT(A) and upheld by ITAT. 08.08.2011 (Penalty levied) 11. On the basis of aforesaid facts the Ld. Counsel

M/S. VEER GEMS,,SURAT vs. THE DY. CIT, CENTRAL CIRCLE-3,, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1767/AHD/2017[2010-11]Status: DisposedITAT Surat26 Jul 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.1767/Ahd/2017: िनधा"रण वष"/Assessment Year: 2010- 11 M/S. Veer Gems V. Deputy Commissioner Of 7/2982/ Parsi Sheri Income, Saiyedpura Surat 395003 Central Circle-3 Surat Pan: Aabfv 6446 L अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 153CSection 271(1)Section 271(1)(c)Section 92C

2 of 4 confirmed the disallowance of foreign travelling expenses. Therefore, the AO after giving opportunity of being heard, levied penalty of Rs. 64,380 under section 271(1)(c) on account of foreign travelling expenses claimed. 3. Being aggrieved, the assessee filed an appeal before the ld. CIT (A). However, CIT (A) has also confirmed the penalty by observing

SHRI PRAKASH F.SINGH,,VAPI vs. THE ITO, WARD-7,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 618/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

249 (SC) held that: “Section 271(1)(c) of the Income-tax Act, 1961 - Penalty - For concealment of income (Recording of satisfaction) - High Court by impugned order held that recording of satisfaction by Assessing Officer that there was concealment of income or that any inaccurate particulars were furnished by assessee was sine qua non for initiation of penalty proceedings

SHRI GUFRAN AHMED CHAUDHARI,,VALSAD vs. THE INCOME TAX OFFICER, VAPI WARD-1,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 623/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

249 (SC) held that: “Section 271(1)(c) of the Income-tax Act, 1961 - Penalty - For concealment of income (Recording of satisfaction) - High Court by impugned order held that recording of satisfaction by Assessing Officer that there was concealment of income or that any inaccurate particulars were furnished by assessee was sine qua non for initiation of penalty proceedings

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

In the result, the grounds of appeal raised by the assesse are allowed

ITA 103/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

2. Brief facts of the case are that the assessee is a cooperative society, engaged in the business of manufacture and sale of white sugar and its by-products such as molasses, press-mud, bagasse and etcetera. The assessee filed its return of income for A.Y. 2012-13 on 29/09/2012 declaring NIL income. The case was selected for scrutiny. During

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

In the result, the grounds of appeal raised by the assesse are allowed

ITA 102/SRT/2023[2012-13]Status: DisposedITAT Surat31 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

2. Brief facts of the case are that the assessee is a cooperative society, engaged in the business of manufacture and sale of white sugar and its by-products such as molasses, press-mud, bagasse and etcetera. The assessee filed its return of income for A.Y. 2012-13 on 29/09/2012 declaring NIL income. The case was selected for scrutiny. During

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

In the result, the grounds of appeal raised by the assesse are allowed

ITA 104/SRT/2023[2014-15]Status: DisposedITAT Surat31 Oct 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

2. Brief facts of the case are that the assessee is a cooperative society, engaged in the business of manufacture and sale of white sugar and its by-products such as molasses, press-mud, bagasse and etcetera. The assessee filed its return of income for A.Y. 2012-13 on 29/09/2012 declaring NIL income. The case was selected for scrutiny. During

THE DCIT, CIRCLE-1(3), SURAT vs. SMT. URMI NILESH NAGARSETH, SURAT

In the result, the appeal of the revenue is dismissed

ITA 170/AHD/2016[2008-09]Status: DisposedITAT Surat09 Oct 2020AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court) Deputy Commissioner Of Income Vs. Smt Urmi Nilesh Nagarseth, Tax, Circle-1(3), Surat C-4, Dharam Palace, B/H. Sneh Sankul Hall, Anand Mahal Road, Adajan, Surat-395009. Pan : Abrpn1596Q Appellant Respondednt

Section 10Section 10(37)Section 107Section 147Section 148Section 2Section 78

2 pertains to rejecting the claim of exemption under section 10(37) and It is therefore prayed that the above action of the Id. AO be quashed and he be directed to allow the exemption under section 10(37) as claimed by the appellant. On the basis of the information received from departmental sources, the AO found that the Surat

ME AND MUMMY HOSPITAL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIR. 3,, SURAT

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

ITA 41/SRT/2021[2014-15]Status: DisposedITAT Surat30 Dec 2022AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./It(Ss)A No.11 To 16/Srt/2021 & आ.अ.सं./Ita No.40/Srt/2021 (Ays 2008-09 To 2014-15) (Hearing In Physical Court) Me & Mummy Hospital Dy. Commissioner Of Income Tax, Central 2Nd Floor, Patwa Building, Vs Circle-3, Room No. 507, Opp. Tapi Baug Society, Aaykar Bhavan, Majura Varachha, Surat-395006 Gate, Surat-395001 Pan No. Aanfm 0445 Q अपीलाथ"/Appellant ""यथ" /Respondent

Section 132Section 143(2)Section 143(3)Section 153ASection 254(1)

disallowance in the list of IPD patients, treated free-of-cost. In the last column of the list, IT(SS)A No.11-22/SRT/2021, ITA No.40-41/SRT/2021 (A.Ys 08-09 to 14-15) Me & Mummy Hospital the word “cash” written, which shows that fees are collected in “cash” and for they were not accounted for. The assessee explained that as submitted earlier software

ME AND MUMMY HOSPITAL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.3, SURAT

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

ITA 40/SRT/2021[2014-15]Status: DisposedITAT Surat30 Dec 2022AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./It(Ss)A No.11 To 16/Srt/2021 & आ.अ.सं./Ita No.40/Srt/2021 (Ays 2008-09 To 2014-15) (Hearing In Physical Court) Me & Mummy Hospital Dy. Commissioner Of Income Tax, Central 2Nd Floor, Patwa Building, Vs Circle-3, Room No. 507, Opp. Tapi Baug Society, Aaykar Bhavan, Majura Varachha, Surat-395006 Gate, Surat-395001 Pan No. Aanfm 0445 Q अपीलाथ"/Appellant ""यथ" /Respondent

Section 132Section 143(2)Section 143(3)Section 153ASection 254(1)

disallowance in the list of IPD patients, treated free-of-cost. In the last column of the list, IT(SS)A No.11-22/SRT/2021, ITA No.40-41/SRT/2021 (A.Ys 08-09 to 14-15) Me & Mummy Hospital the word “cash” written, which shows that fees are collected in “cash” and for they were not accounted for. The assessee explained that as submitted earlier software

SHANTAI EXIM LTD.,,AHMEDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, SURAT

In the result, ITA.No.436/SRT/2018 of the Department is dismissed

ITA 273/SRT/2018[2012-13]Status: DisposedITAT Surat27 Aug 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

For Appellant: Shri Ketan Shah And Shri Aman Shah, AdvocatesFor Respondent: Shri Sriniwas T. Bidani, CIT-D.R
Section 133A

249 (Guj.) He has submitted that Ld. CIT(A) relied upon Judgment in the case of N.K. Proteins Limited (Supra) for upholding the disallowance of entire purchases in which incriminating documents were found against the assessee, on which, addition was made. But in the case of assessee no incriminating documents have been found, therefore, the said decision is totally different

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, SURAT vs. SHANTAI EXIM LTD.,, AHMEDABAD

In the result, ITA.No.436/SRT/2018 of the Department is dismissed

ITA 436/SRT/2018[2012-13]Status: DisposedITAT Surat27 Aug 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

For Appellant: Shri Ketan Shah And Shri Aman Shah, AdvocatesFor Respondent: Shri Sriniwas T. Bidani, CIT-D.R
Section 133A

249 (Guj.) He has submitted that Ld. CIT(A) relied upon Judgment in the case of N.K. Proteins Limited (Supra) for upholding the disallowance of entire purchases in which incriminating documents were found against the assessee, on which, addition was made. But in the case of assessee no incriminating documents have been found, therefore, the said decision is totally different

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 500/SRT/2019[2002-03]Status: DisposedITAT Surat06 Dec 2019AY 2002-03

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

2) Mh. LJ. 2731: " The primary function of a court to is to adjudicate the disputes between the contesting parties and to advance substantial justice. The rules of limitation are not made to harm the valuable rights of the parties. The discretion is given to the Court to condone delay and admit the appeal in order that judicial power

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 503/SRT/2019[2005-06]Status: DisposedITAT Surat06 Dec 2019AY 2005-06

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

2) Mh. LJ. 2731: " The primary function of a court to is to adjudicate the disputes between the contesting parties and to advance substantial justice. The rules of limitation are not made to harm the valuable rights of the parties. The discretion is given to the Court to condone delay and admit the appeal in order that judicial power