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)

d) Existence of conditions stipulated in section 271(1)(c) is a sine qua non for initiation of penalty proceedings under section 271. (e) The existence of such conditions should be discernible from the assessment order or the order of the appellate authority or the revisional authority. (f) Even if there is no specific finding regarding the existence

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)

D E R PER Dr. A. L. SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee, pertaining to the Assessment Year (AY) 2008-09, is directed against the order passed by the learned Commissioner of Income Tax (Appeals)-II, Surat [in short “the ld. CIT(A)”] in Appeal No. CAS-II/189/2013-14 dated 08.05.2014, which in turn arises

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

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. ASTHA 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(2),, SURAT vs. M/S. R.L.B. 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