RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, DAMAN WARD, DAMAN

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

section 80-I of the Act requires to be noted to be rejected. An assessment order cannot incorporate reasons for making/granting a claim of deduction. If it does so, an assessment order would cease to be an order and become an epic some. The reasons are not far to seek. Firstly, it would cast an almost impossible burden

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, DAMAN WARD, DAMAN

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

section 80-I of the Act requires to be noted to be rejected. An assessment order cannot incorporate reasons for making/granting a claim of deduction. If it does so, an assessment order would cease to be an order and become an epic some. The reasons are not far to seek. Firstly, it would cast an almost impossible burden

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

disallowance of Rs.1.24 crores, the addition was ultimately made to the tune of Rs.4.265 crores violating of the principle of natural justice.” In this regard, Ld Counsel also relied on the judgment of Hon`ble Supreme Court in the case of Uma Nath Pandey Vs. State of UP, AIR 2009 SC 2375, wherein it was observed, as follows

SHRI KIRAN KASTURCHAND SHAH,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, SURAT

In the result, appeal filed by assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.282/Srt/2023 "नधा"रण वष"/Assessment Year: (2018-19) (Physical Hearing) Kiran Kasturchand Shah, Vs. The Pcit-1, Surat 235-236, Shankheshwar Complex, Kailash Nagar, Sagrampura, Surat – 395002. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agzps1397K Appellant By Shri Kiran K. Shah, Ar Respondent By Shri Ashok B. Koli, Cit(Dr) 24/05/2023 Date Of Hearing Date Of Pronouncement 06/06/2023

270 (1/2 share) at Village Dumas and therefore, question of application of section 56(2)(x) does not arise. It is further submitted that, one needs to look into the proviso of section 56(2)(x) which is reproduced for ready reference. Provided that where the date of agreement fixing the amount of consideration for the transfer of immovable property

MANISH PACKAGING PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.192/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) Manish Packaging Pvt. Ltd., Vs. The Pcit -1, Gantiwala Compound, Near A S Surat Motors, A. K. Road, Surat - 395008 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcm6018Q (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri S. M. Keshkamat, Cit(Dr) 13/09/2023 Date Of Hearing Date Of Pronouncement 26/09/2023

disallowance by the concerned authority. If the assessee does not offer to furnish proof even at the stage when it is pointed out to him that requirements of law are not fulfilled to sustain the claim made by him and he fails to fulfil the requirements of law at that stage, it can be said that the assessee had failed

RAJESH C DALAL-HUF,SURAT vs. ADDL/JT/DEPUTY/ASST CIT/NATIONAL E- ASSESSMENT CENTER DELHI , DELHI

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Rajesh C. Dalal-Huf, A.C.I.T., P-260, Old Gidc Estate, National E-Assessment Vs. Katargam, Surat-395004. Centre, Delhi. Pan: Aalhr 4363 J Appellant Respondednt

disallowances against income from house property. The Assessing Officer at the time of passing the assessment order initiated penalty for misrepresentation of fact under Section 270A(1)r.w.s. 270

LALIT GARG (HUF),VAPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

section 40A(3) of the Act and that therefore the AO was of the belief that the income of the assessee for the year under consideration has escaped assessment. During the assessment proceedings carried out u/s 147 r.w.s. 143(3) of the Act, the AO made the addition of Rs.8,59,62,270/- disallowing

LALIT GARG (HUF),VAPI vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -1, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

section 40A(3) of the Act and that therefore the AO was of the belief that the income of the assessee for the year under consideration has escaped assessment. During the assessment proceedings carried out u/s 147 r.w.s. 143(3) of the Act, the AO made the addition of Rs.8,59,62,270/- disallowing

DINESH GARG (HUF),VAPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CENTRAL - 1L , VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

section 40A(3) of the Act and that therefore the AO was of the belief that the income of the assessee for the year under consideration has escaped assessment. During the assessment proceedings carried out u/s 147 r.w.s. 143(3) of the Act, the AO made the addition of Rs.8,59,62,270/- disallowing

LALIT GARG (HUF),MUMBAI vs. INCOME TAX OFFICER, WARD-5, VAPI, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

section 40A(3) of the Act and that therefore the AO was of the belief that the income of the assessee for the year under consideration has escaped assessment. During the assessment proceedings carried out u/s 147 r.w.s. 143(3) of the Act, the AO made the addition of Rs.8,59,62,270/- disallowing

LALIT GARG (HUF)Q,MUMBAI vs. INCOME TAX OFFICER, WARD-5, VAPI, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

section 40A(3) of the Act and that therefore the AO was of the belief that the income of the assessee for the year under consideration has escaped assessment. During the assessment proceedings carried out u/s 147 r.w.s. 143(3) of the Act, the AO made the addition of Rs.8,59,62,270/- disallowing

DINESH GARG (HUF),VALSAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

section 40A(3) of the Act and that therefore the AO was of the belief that the income of the assessee for the year under consideration has escaped assessment. During the assessment proceedings carried out u/s 147 r.w.s. 143(3) of the Act, the AO made the addition of Rs.8,59,62,270/- disallowing

LALIT GARG (HUF),MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

section 40A(3) of the Act and that therefore the AO was of the belief that the income of the assessee for the year under consideration has escaped assessment. During the assessment proceedings carried out u/s 147 r.w.s. 143(3) of the Act, the AO made the addition of Rs.8,59,62,270/- disallowing

DINESH GARG(HUF),VALSAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

section 40A(3) of the Act and that therefore the AO was of the belief that the income of the assessee for the year under consideration has escaped assessment. During the assessment proceedings carried out u/s 147 r.w.s. 143(3) of the Act, the AO made the addition of Rs.8,59,62,270/- disallowing

DINESH GARG (HUF),VAPI vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -1, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

section 40A(3) of the Act and that therefore the AO was of the belief that the income of the assessee for the year under consideration has escaped assessment. During the assessment proceedings carried out u/s 147 r.w.s. 143(3) of the Act, the AO made the addition of Rs.8,59,62,270/- disallowing

DINESH GARG (HUF),VAPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

section 40A(3) of the Act and that therefore the AO was of the belief that the income of the assessee for the year under consideration has escaped assessment. During the assessment proceedings carried out u/s 147 r.w.s. 143(3) of the Act, the AO made the addition of Rs.8,59,62,270/- disallowing

DINESH GARG (HUF),VAPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

section 40A(3) of the Act and that therefore the AO was of the belief that the income of the assessee for the year under consideration has escaped assessment. During the assessment proceedings carried out u/s 147 r.w.s. 143(3) of the Act, the AO made the addition of Rs.8,59,62,270/- disallowing

ASSISTANT COMMISSIONER OF INCOME TAX , VAPI vs. LALIT GARG (HUF), MUMBAI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

section 40A(3) of the Act and that therefore the AO was of the belief that the income of the assessee for the year under consideration has escaped assessment. During the assessment proceedings carried out u/s 147 r.w.s. 143(3) of the Act, the AO made the addition of Rs.8,59,62,270/- disallowing