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

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

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)

B), as the deeming provisions, create a legal fiction as to the grounds for penalty proceedings. Indeed, the Apex Court in CIT v. Atul Mohan Bindal [2009] 183 Taxman 444/317 ITR 1, has explained the scope of section 271(1)(c) thus: "[E]xplanation 1, appended to section 27(1) provides that if that person fails to offer an explanation

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)

B) and (C) analysis it is abundantly clear that in the assessment order itself the assessing officer has made different charge on the assessee under section 271(1) (c ) of the Act. Thus, there is no definite charge on the assessee under section 271(1) (c ) of the Act during the assessment proceedings. Thus, the assessing officer was not certain

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 income the same shall be deemed or represent the income in respect of which particulars have been concealed. Similar view has been expressed in the case of A.M. Shah & Co. Vs CIT (Guj) 238 ITR 415. The question

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

THE ITO, WARD-2(3)(4),, SURAT vs. M/S. SHUBH CORPORATION,, SURAT

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

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

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. GOKULDHAM ENTERPRISE,, SURAT

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

section 271(1)(c) are produced as under : “”Sec. 271(1) –If the Assessing Officer or the Commissioner (Appeals) [or the Commissioner] in the course of any proceedings under this Act, is satisfied that any person – (a)…………. (b)………… (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, or (d)………. He may direct that such