R.S. TRADELINK PVT.LTD.,SURAT vs. THE ACIT.,CIRCLE-4,, SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2130/Ahd/2014 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/S. R.S. Tradelink Pvt. Ltd., Vs. The Assistant Commissioner Plot No.17, Magdalla Port Road, Of Income Tax, Circle-4, Surat. Magdalla, Surat-395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr6607A (Assessee) (Respondent)

disallowance under section 40(a)(ia) of the Act. Thus, the Assessing Officer has imposed penalty on the ground of furnishing inaccurate particulars, whereas the Tribunal has upheld. the order of the Assessing Officer on the ground of concealment of particulars. It is by now well settled that while issuing a notice under section 271(1

SHRI GHANSHYAM DUNGARBHAI SUTARIYA,,SURAT vs. THE ACIT, CIRCLE-8,, SURAT

In the result, the appeal of the Assessee is dismissed

Bench: Shri H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Ghanshyam Dungarbhai Sutaria, Vs. Acit, Circle-8, H.No. 1, 1St Floor, Sahaj Park Row Surat House, Hira Baug Circle, Vallabhacharya Road, Near Kailashdham Society, Ashwanikumar Road, Surat-395008 (Pan: Akkpp9318E) (Appellant) (Respondent)

section 271(1)(c) raises a presumption that as and when any amount is added or disallowed in computing the total

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. CHHAYA ASSOCIATES,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

disallowance to the total income that would represent the income for the purposes of levy of penalty within the meaning of Explanation-1 to section 271(1

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. SHAH & DESAI CONSTRUCTION,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

disallowance to the total income that would represent the income for the purposes of levy of penalty within the meaning of Explanation-1 to section 271(1

THE DCIT, CIRCLE-3,, SURAT vs. M/S. MILESTONE BUILDERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

disallowance to the total income that would represent the income for the purposes of levy of penalty within the meaning of Explanation-1 to section 271(1

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. PRIME DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

disallowance to the total income that would represent the income for the purposes of levy of penalty within the meaning of Explanation-1 to section 271(1

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. AVANTIS ENTERPRISE,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

disallowance to the total income that would represent the income for the purposes of levy of penalty within the meaning of Explanation-1 to section 271(1

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. SHANTINATH DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

disallowance to the total income that would represent the income for the purposes of levy of penalty within the meaning of Explanation-1 to section 271(1

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. MILESTONE DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

disallowance to the total income that would represent the income for the purposes of levy of penalty within the meaning of Explanation-1 to section 271(1

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

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

disallowance to the total income that would represent the income for the purposes of levy of penalty within the meaning of Explanation-1 to section 271(1

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. MILESTONE CONSTRUCTION,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

disallowance to the total income that would represent the income for the purposes of levy of penalty within the meaning of Explanation-1 to section 271(1

THE DCIT, CENTRAL CIRCLE-4,, SURAT vs. SAI VIHAR CORPORATION,, SURAT

In the result, all the Four Appeals of various assessee’s as listed

Bench: Smt. Diva Singh & Shri O.P.Meena

disallowance to the total income that would represent the income for the purposes of levy of penalty Aishwarya Corporation & Others in ITA No.’: 2084, 2329, 2339 & 2340 of 2016 for A.Y.: 2013-14 Page 9 of 12 within the meaning of Explanation-1 to section 271(1

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. ANUPAM INFRASTRUCTURE,, SURAT

In the result, all the Four Appeals of various assessee’s as listed

Bench: Smt. Diva Singh & Shri O.P.Meena

disallowance to the total income that would represent the income for the purposes of levy of penalty Aishwarya Corporation & Others in ITA No.’: 2084, 2329, 2339 & 2340 of 2016 for A.Y.: 2013-14 Page 9 of 12 within the meaning of Explanation-1 to section 271(1

THE ITO, WARD-2(3)(3),, SURAT vs. M/S. PNG DEVELOPERS,, SURAT

In the result, all the Four Appeals of various assessee’s as listed

Bench: Smt. Diva Singh & Shri O.P.Meena

disallowance to the total income that would represent the income for the purposes of levy of penalty Aishwarya Corporation & Others in ITA No.’: 2084, 2329, 2339 & 2340 of 2016 for A.Y.: 2013-14 Page 9 of 12 within the meaning of Explanation-1 to section 271(1

THE ITO, WARD-1,, BARDOLI vs. M/S. AISHWARYA CORPORATION,, SURAT

In the result, all the Four Appeals of various assessee’s as listed

Bench: Smt. Diva Singh & Shri O.P.Meena

disallowance to the total income that would represent the income for the purposes of levy of penalty Aishwarya Corporation & Others in ITA No.’: 2084, 2329, 2339 & 2340 of 2016 for A.Y.: 2013-14 Page 9 of 12 within the meaning of Explanation-1 to section 271(1

THE ITO, WARD-1,, BARDOLI vs. M/S. RAM CORPORATION,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

disallowance to the total income that would represent the income for the purposes of levy of penalty within the meaning of Explanation-1 to section 271(1

THE ITO, WARD-2(2)(4),, SURAT vs. M/S. SAI CORPORATION, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

disallowance to the total income that would represent the income for the purposes of levy of penalty within the meaning of Explanation-1 to section 271(1

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. ANJANI DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

disallowance to the total income that would represent the income for the purposes of levy of penalty within the meaning of Explanation-1 to section 271(1