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

5. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of the Income Tax (Appeals) has erred in confirming the action of the assessing officer in making addition of Rs.2,00,005/- on account of cash payment of purchases as per provisions of section 40A

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

5. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of the Income Tax (Appeals) has erred in confirming the action of the assessing officer in making addition of Rs.2,00,005/- on account of cash payment of purchases as per provisions of section 40A

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

5. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of the Income Tax (Appeals) has erred in confirming the action of the assessing officer in making addition of Rs.2,00,005/- on account of cash payment of purchases as per provisions of section 40A

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

disallowed u/s 40A(3) and 40A(3A) of the Act and added to the total income of the assessee. Accordingly, order u/s 143(3) of the Act was passed on 25.02.2021, determining total income was at Rs.17,37,347/-. 4. Aggrieved by the aforesaid assessment order dated 25.02.2021, assessee preferred appeal before CIT(A). The CIT(A) observed that

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 under Section 40A(3)(b) of the Act. Penalty proceedings under Section 271(1)(c) of the Act were also initiated against the assessee, for concealment of income. 4. Aggrieved by the assessment order, the assessee filed appeal before Ld. CIT(A) wherein the appeal filed by the assessee was dismissed by Ld. CIT(A), vide order dated

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 Income Tax Act. Therefore, we do not find any infirmity in the order of CIT(A) in setting aside the order of the AO for making disallowance u/s 40A(3) of the Income Tax Act. 10. So far as the action of CIT(A) in enhancing the net profits to the extent

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 Income Tax Act. Therefore, we do not find any infirmity in the order of CIT(A) in setting aside the order of the AO for making disallowance u/s 40A(3) of the Income Tax Act. 10. So far as the action of CIT(A) in enhancing the net profits to the extent

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 Income Tax Act. Therefore, we do not find any infirmity in the order of CIT(A) in setting aside the order of the AO for making disallowance u/s 40A(3) of the Income Tax Act. 10. So far as the action of CIT(A) in enhancing the net profits to the extent

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 Income Tax Act. Therefore, we do not find any infirmity in the order of CIT(A) in setting aside the order of the AO for making disallowance u/s 40A(3) of the Income Tax Act. 10. So far as the action of CIT(A) in enhancing the net profits to the extent

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 Income Tax Act. Therefore, we do not find any infirmity in the order of CIT(A) in setting aside the order of the AO for making disallowance u/s 40A(3) of the Income Tax Act. 10. So far as the action of CIT(A) in enhancing the net profits to the extent

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 Income Tax Act. Therefore, we do not find any infirmity in the order of CIT(A) in setting aside the order of the AO for making disallowance u/s 40A(3) of the Income Tax Act. 10. So far as the action of CIT(A) in enhancing the net profits to the extent

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 Income Tax Act. Therefore, we do not find any infirmity in the order of CIT(A) in setting aside the order of the AO for making disallowance u/s 40A(3) of the Income Tax Act. 10. So far as the action of CIT(A) in enhancing the net profits to the extent

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 Income Tax Act. Therefore, we do not find any infirmity in the order of CIT(A) in setting aside the order of the AO for making disallowance u/s 40A(3) of the Income Tax Act. 10. So far as the action of CIT(A) in enhancing the net profits to the extent

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 Income Tax Act. Therefore, we do not find any infirmity in the order of CIT(A) in setting aside the order of the AO for making disallowance u/s 40A(3) of the Income Tax Act. 10. So far as the action of CIT(A) in enhancing the net profits to the extent

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 Income Tax Act. Therefore, we do not find any infirmity in the order of CIT(A) in setting aside the order of the AO for making disallowance u/s 40A(3) of the Income Tax Act. 10. So far as the action of CIT(A) in enhancing the net profits to the extent

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 Income Tax Act. Therefore, we do not find any infirmity in the order of CIT(A) in setting aside the order of the AO for making disallowance u/s 40A(3) of the Income Tax Act. 10. So far as the action of CIT(A) in enhancing the net profits to the extent

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 Income Tax Act. Therefore, we do not find any infirmity in the order of CIT(A) in setting aside the order of the AO for making disallowance u/s 40A(3) of the Income Tax Act. 10. So far as the action of CIT(A) in enhancing the net profits to the extent

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 Income Tax Act. Therefore, we do not find any infirmity in the order of CIT(A) in setting aside the order of the AO for making disallowance u/s 40A(3) of the Income Tax Act. 10. So far as the action of CIT(A) in enhancing the net profits to the extent