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 40A(3A) of the Act, 1961. (disallowance in ground no.7 in ITA No.194/SRT/22 at Rs.38,000/- and Ground No.3

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 40A(3A) of the Act, 1961. (disallowance in ground no.7 in ITA No.194/SRT/22 at Rs.38,000/- and Ground No.3

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, WARD 5, , VAPI

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 40A(3A) of the Act, 1961. (disallowance in ground no.7 in ITA No.194/SRT/22 at Rs.38,000/- and Ground No.3

RAJAN BUDHISAGAR SINGH,NA vs. ARIVS.ITO, WARD-4, NAVSARI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.13/Srt/2025 Assessment Year: (2018-19) (Hybrid Hearing) Rajan Budhisagar Singh The Income Tax Officer, बनाम/ 506, Priti Complex, Ward – 4, Navsari Vs. Shital Park Society, Opp. Jalkamal Society, Navsari – 396445, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahkps9432M (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Sujesh C. Suratwala, Ca राज"कीओरसे /Respondent By Shri Ajay Uke (Sr. Dr)With Shri Kevin Langaliya, C.A. सुनवाई की तारीख/Date Of Hearing 06/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 03/11/2025

disallowance of Rs.9,58,235/- by invoking the provisions of Section 40A(3) is unjustified, bad in law and required

HETAL RAMANLAL SHAH,SURAT vs. ITO, WARD-1(2)(2), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

disallowance of Rs.18,27,989/- made under section 40A(3)(a) and disallowance of Rs.15,45,212/- under section 40A

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

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),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)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),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),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),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

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 , 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