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41 results for “disallowance”+ Section 255(4)clear

Sorted by relevance

Mumbai743Delhi684Bangalore241Chennai206Kolkata144Ahmedabad121Jaipur113Chandigarh90Raipur70Hyderabad69Pune65Cochin44Indore42Surat41Calcutta36Guwahati35Panaji34Karnataka27Allahabad22Rajkot22Amritsar18Visakhapatnam16Lucknow14Cuttack13Jodhpur12Nagpur11Telangana5Jabalpur5SC4Dehradun3Varanasi3Orissa2Ranchi2Agra2Patna2Rajasthan1Punjab & Haryana1

Key Topics

Section 143(3)43Section 80I29Addition to Income28Section 26321Disallowance21Section 153C14Section 115J12Deduction12Section 14710Section 254(1)

ASST. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. AALIDHAARA TEXTOOL ENGINEERS PVT. LTD, SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

ITA 288/SRT/2022[2018-19]Status: DisposedITAT Surat20 Nov 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

255/-. (2) On the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in placing reliance on the decision of the Hon'ble Jurisdictional High Court and. Hon'ble Supreme Court in the case of in PCIT Vs. Sintex Industries Ltd. (82 Taxmann.com) 428 and his predecessor's decision in the assessee's own case

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, SURAT vs. M/S AALIDHAR TEXTOOL ENGINEERS PVT. LTD., SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

Showing 1–20 of 41 · Page 1 of 3

10
Section 14A8
Capital Gains7
ITA 226/SRT/2023[2017-18]Status: DisposedITAT Surat20 Nov 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

255/-. (2) On the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in placing reliance on the decision of the Hon'ble Jurisdictional High Court and. Hon'ble Supreme Court in the case of in PCIT Vs. Sintex Industries Ltd. (82 Taxmann.com) 428 and his predecessor's decision in the assessee's own case

NYA INTERNATIONAL,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal filed by the assessee is allowed

ITA 57/SRT/2022[2012-13]Status: DisposedITAT Surat22 Feb 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.57/Srt/2022 "नधा"रणवष"/Assessment Year: (2012-13) (Physical Court Hearing) Nya International, Vs. The Pcit-1, Unit No.360, Plot No.239, Sez, Gidc Surat. Sachin, Suarat – 394230. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M

Section 10ASection 143(3)Section 148Section 263

4. Thereafter, an information was received from DDIT(Inv.), Unit 7(2), Mumbai that assessee was maintaining a bank account No. 5500111032480 with ING Vysya Bank having credit entry of Rs.70,13,43,319/- and same bank account was not disclosed by the assessee in its Return of income for year under consideration. Further, during the year, the assessee firm

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

ITA 1579/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

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)

Section 144Section 153C

255 Trishul Hi-Tech Industries vs. DCIT – [IT(SS) No. 84-86/KOL/2011] 18. The Ld. CIT(A) confirmed the validity of assessment made u/s 153C also on the ground that the statement u/s 132(4) constituted material on record for purposes of section 153C. He relied on the judgment of Delhi High Court in case of PCIT

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

ITA 1580/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

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)

Section 144Section 153C

255 Trishul Hi-Tech Industries vs. DCIT – [IT(SS) No. 84-86/KOL/2011] 18. The Ld. CIT(A) confirmed the validity of assessment made u/s 153C also on the ground that the statement u/s 132(4) constituted material on record for purposes of section 153C. He relied on the judgment of Delhi High Court in case of PCIT

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD,SURAT vs. ITO, WARD-1, BARDOLI

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

ITA 59/SRT/2020[2013-14]Status: DisposedITAT Surat23 Dec 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’ for assessment years (AYs) 2011-12 and 2013-14respectively. In ITA Nos. 96 & 59/SRT/2020 (A.Y. 11-12 & 13-14) Shree Khedut Sahakari Khand Udyog Mandli Ltd. both the appeals, the assessee has raised identical grounds of appeals except variation of disallowance on account

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD,SURAT vs. DCIT, CIRCLE-2(3), SURAT

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

ITA 96/SRT/2020[2011-12]Status: DisposedITAT Surat21 Dec 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’ for assessment years (AYs) 2011-12 and 2013-14respectively. In ITA Nos. 96 & 59/SRT/2020 (A.Y. 11-12 & 13-14) Shree Khedut Sahakari Khand Udyog Mandli Ltd. both the appeals, the assessee has raised identical grounds of appeals except variation of disallowance on account

SIDDHI VINAYAK KNOTS & PRINTS PRIVATE LIMITED,SURAT vs. PR. CIT-2, SURAT, SURAT

In the result, the appeal filed by the assessee is dismissed

ITA 58/SRT/2022[2017-18]Status: DisposedITAT Surat12 Dec 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.58/Srt/2022 "नधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs. The Pcit-2, A-26, Central Park, Gidc, Pandesara Surat. S.O., Pandesara, Surat-394221. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamcs4421L

Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)

disallowable under Explanation of sec 36(1)(va) r.w.s 2(24)(x). 3. It is therefore prayed that above order passed by Pr. CIT u/s. 263 may please be quashed or modified as your honours deem it proper. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT vs. M/S. JIVRAJ TEA COMPANY,, SURAT

In the result, appeal of the Revenue is dismissed

ITA 2343/AHD/2016[2013-14]Status: DisposedITAT Surat01 Mar 2019AY 2013-14

Bench: Shri Kul Bharat & Shri O.P.Meenaआ.अ.सं./I.T.A. No.2343/Ahd/2016 "नधा"रण वष"/Assessment Year : 2013-14 The Deputy Commissioner Vs. Jivraj Tea Company, Of Income Tax, 5/258-259, Jivraj Chambers, Circle – 2(3), Surat. Ruwala Tekra, Bhagal, Surat. [Pan: Aacfj 2236 R] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By Shri Rasesh Shah – Ca राज"व क" ओर से /Revenue By Shri Prasoon Kabra – Cit-Dr

Section 40A(2)(b)Section 80I

4) of the Act. This ground of appeal of the assessee is allowed. 24. Further, from the first appellate order, we also observe that the ld. CIT(A) being a cautious first appellate authority also considered the ratio of the decision of Hon'ble High Court of Madras in the case of Velayudhaswamy Spinning Mills (P.) Ltd. vs. ACIT

DCIT, VAPI vs. GUJARART POLYSOL CHEMICAL LTD, VAPI

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

ITA 595/SRT/2023[2018-19]Status: DisposedITAT Surat28 Dec 2023AY 2018-19

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

Section 147Section 148Section 156Section 254(1)Section 270A

4. The Assessing Officer recorded that SVNIT furnished its report. The report of SVNIT is scanned by assessing officer at page-87 of assessment order. In the assessment order, SVNIT reported that assessee’s input / output ratio of material consumed about the finished goods were theoretically correct subject to the process normally employed by the assessee-company. It was also

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

ITA 513/SRT/2023[2018-19]Status: DisposedITAT Surat28 Dec 2023AY 2018-19

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

Section 147Section 148Section 156Section 254(1)Section 270A

4. The Assessing Officer recorded that SVNIT furnished its report. The report of SVNIT is scanned by assessing officer at page-87 of assessment order. In the assessment order, SVNIT reported that assessee’s input / output ratio of material consumed about the finished goods were theoretically correct subject to the process normally employed by the assessee-company. It was also

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. SRUSHTI CORPORATION,, SURAT

In the result, the appeal of the Revenue for A

ITA 1856/AHD/2016[2012-13]Status: DisposedITAT Surat27 Aug 2019AY 2012-13

Bench: Shri H.S.Sidhu & Shri O.P.Meena

Section 133ASection 80HSection 80I

disallowed by AO and assessment was completed. Page 8 of 17 Srushti Corporation Vs. ITO, Ward-5(4), ACIT, Cent. Cir-2 & DCIT, Cir-2(3), Surat/A.Y. 2010-11, 2011-12 & 2012-13 8. Being, aggrieved, the assessee filed an appeal before the Ld. CIT (A). The CIT (A) observed that the AO has not given any findings

THE ACIT, CENTRAL CIRCLE-2,, SURAT vs. M/S. SRUSHTI CORPORATION,, SURAT

In the result, the appeal of the Revenue for A

ITA 2963/AHD/2014[2011-12]Status: DisposedITAT Surat27 Aug 2019AY 2011-12

Bench: Shri H.S.Sidhu & Shri O.P.Meena

Section 133ASection 80HSection 80I

disallowed by AO and assessment was completed. Page 8 of 17 Srushti Corporation Vs. ITO, Ward-5(4), ACIT, Cent. Cir-2 & DCIT, Cir-2(3), Surat/A.Y. 2010-11, 2011-12 & 2012-13 8. Being, aggrieved, the assessee filed an appeal before the Ld. CIT (A). The CIT (A) observed that the AO has not given any findings

THE ITO, WARD-5(4),, SURAT vs. M/S. SRUSHTI CORPORATION,, SURAT

In the result, the appeal of the Revenue for A

ITA 2575/AHD/2014[2010-11]Status: DisposedITAT Surat27 Aug 2019AY 2010-11

Bench: Shri H.S.Sidhu & Shri O.P.Meena

Section 133ASection 80HSection 80I

disallowed by AO and assessment was completed. Page 8 of 17 Srushti Corporation Vs. ITO, Ward-5(4), ACIT, Cent. Cir-2 & DCIT, Cir-2(3), Surat/A.Y. 2010-11, 2011-12 & 2012-13 8. Being, aggrieved, the assessee filed an appeal before the Ld. CIT (A). The CIT (A) observed that the AO has not given any findings

M/S. MAC INDUSTRIES,,VALSAD vs. THE INCOME TAX OFFICER, WARD- 6,, VAPI

In the result, the appeal filed by the assessee is allowed

ITA 1036/AHD/2016[2009-10]Status: DisposedITAT Surat19 Oct 2020AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1036/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2009-10) M/S. Mac Industries, Vs. Income Tax Officer, Plot No.1, 2407/2, Gidc, Sarigam, Ward-6, Vapi. Ta- Umbergaon, Valsad-396230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefm2011M (Assessee) (Respondent) Assessee By : Shri Hardik Vora - Ar Respondent By : Ms Anupama Singhla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 22/09/2020 घोषणाक"तार"ख/Date Of Pronouncement : 19/10/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Hardik Vora - ARFor Respondent: Ms Anupama Singhla – Sr. DR
Section 143(3)Section 147Section 40

disallowances accordingly. 3.2 The assessee carried the matter in appeal. CIT(A) rejected the assessee's appeal and confirmed the view of the Assessing Officer upon which, the assessee approached the Tribunal. The Tribunal, by the impugned judgment, reversed the decision of the revenue- authorities and allowed the assessee's appeal making following observations: "9. We have heard the rival

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

Appeal is allowed

ITA 1442/AHD/2017[2011-12]Status: DisposedITAT Surat23 May 2023AY 2011-12

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

For Appellant: Shri Krutarth Desai, Advocate &For Respondent: Shri Vinod Kumar, Sr-.DR
Section 142(1)Section 143(3)Section 145(3)

disallowance of sundry/temporary loan should not be made after rejection of books of accounts especially when such temporary loan was taken to purchase trading goods. 13. In respect of sundry creditors/temporary loan, Shri Desai, further pleaded that the assessee had furnished details and documents before the Assessing Officer such as, confirmation of creditors containing their PAN number, name and address

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

Appeal is allowed

ITA 1443/AHD/2017[2012-13]Status: DisposedITAT Surat23 May 2023AY 2012-13

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

For Appellant: Shri Krutarth Desai, Advocate &For Respondent: Shri Vinod Kumar, Sr-.DR
Section 142(1)Section 143(3)Section 145(3)

disallowance of sundry/temporary loan should not be made after rejection of books of accounts especially when such temporary loan was taken to purchase trading goods. 13. In respect of sundry creditors/temporary loan, Shri Desai, further pleaded that the assessee had furnished details and documents before the Assessing Officer such as, confirmation of creditors containing their PAN number, name and address

M/S. J.K. JEWELLERS,BHARUCH vs. THE ACIT, CIRCLE-1, BHARUCH

In the result, ground No.3 raised by the Revenue, is dismissed

ITA 443/SRT/2018[2014-15]Status: DisposedITAT Surat19 Sept 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.440/Srt/2018 Assessment Year: (2014-15) (Virtual Hearing) The Acit, Circle-1, Vs. M/S. J. K. Jewellers, Bharuch. Station Road, Near Rungta School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent) आयकर अपील सं./Ita No.443/Srt/2018 Assessment Year: (2014-15) M/S. J. K. Jewellers, Vs. The Acit, Circle-1, Station Road, Near Rungta Bharuch. School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent)

Section 143(3)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 30.12.2016. ITA Nos.440 & 443//SRT/2018/AY.2014-15 M/s. J. K. Jewellers 2. Since, the issues involved in these two appeals, are common and identical; therefore, these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience

THE ACIT, CIRCLE-1, BHARUCH vs. M/S. J.K. JEWELLERS, BHARUCH

In the result, ground No.3 raised by the Revenue, is dismissed

ITA 440/SRT/2018[2014-15]Status: DisposedITAT Surat19 Sept 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.440/Srt/2018 Assessment Year: (2014-15) (Virtual Hearing) The Acit, Circle-1, Vs. M/S. J. K. Jewellers, Bharuch. Station Road, Near Rungta School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent) आयकर अपील सं./Ita No.443/Srt/2018 Assessment Year: (2014-15) M/S. J. K. Jewellers, Vs. The Acit, Circle-1, Station Road, Near Rungta Bharuch. School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent)

Section 143(3)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 30.12.2016. ITA Nos.440 & 443//SRT/2018/AY.2014-15 M/s. J. K. Jewellers 2. Since, the issues involved in these two appeals, are common and identical; therefore, these appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience

INCOME TAX OFFICER, WARD-1, BARDOLI, INCOME TAX OFFICE, BARDOLI vs. SHREE KHEDUT SAHAKARI KHAND UDYOG MANDALI LTD, BABEN, BARDOLI

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

ITA 626/SRT/2025[2011-12]Status: HeardITAT Surat23 Jan 2026AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Akshay Modi, ARFor Respondent: Shri Mukesh Jain, CIT. DR
Section 155Section 250Section 37(1)

255/- made under section 37(1) of the Income Tax Act, ignoring the fact that the assessee failed to produce a copy of the order(s) or other legal instruments issued by the Government regarding price fixation-based on which any excess price was paid for the purchase of sugarcane over and above the Statutory Minimum Price ITA No.626-627/Srt/2025 Asst