SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

d), clause (e) and clause (f) which is consequential in nature. It is also proposed to omit the second proviso to the said section. These amendments will take effect from 1st April, 2004 and will, accordingly, apply in relation to the assessment year 2004-2005 and subsequent years." 42. The rationale for introduction of Section 43B was explained by this

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

d), clause (e) and clause (f) which is consequential in nature. It is also proposed to omit the second proviso to the said section. These amendments will take effect from 1st April, 2004 and will, accordingly, apply in relation to the assessment year 2004-2005 and subsequent years." 42. The rationale for introduction of Section 43B was explained by this

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

d), clause (e) and clause (f) which is consequential in nature. It is also proposed to omit the second proviso to the said section. These amendments will take effect from 1st April, 2004 and will, accordingly, apply in relation to the assessment year 2004-2005 and subsequent years." 42. The rationale for introduction of Section 43B was explained by this

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

d), clause (e) and clause (f) which is consequential in nature. It is also proposed to omit the second proviso to the said section. These amendments will take effect from 1st April, 2004 and will, accordingly, apply in relation to the assessment year 2004-2005 and subsequent years." 42. The rationale for introduction of Section 43B was explained by this

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

d), clause (e) and clause (f) which is consequential in nature. It is also proposed to omit the second proviso to the said section. These amendments will take effect from 1st April, 2004 and will, accordingly, apply in relation to the assessment year 2004-2005 and subsequent years." 42. The rationale for introduction of Section 43B was explained by this

GUJARAT MITRA PRIVATE LIMITED,SURAT vs. ASSTT. DIRECTOR INCOME TAX, CPC, BANGLORE

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

5,08,713 TOTAL-A+B 17,49,931 65,510 18,15,441 6. We note that as per proviso to section 43B of the Act, if the assessee pays the employers` contribution to provident fund and ESIC before the due date of furnishing return of income under section 139(1) of the Act, then it would be sufficient

GUJARAT MITRA PRIVATE LIMITED,SURAT vs. ASSTT. DIRECTOR INCOME TAX, CPC, BANGLORE

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

5,08,713 TOTAL-A+B 17,49,931 65,510 18,15,441 6. We note that as per proviso to section 43B of the Act, if the assessee pays the employers` contribution to provident fund and ESIC before the due date of furnishing return of income under section 139(1) of the Act, then it would be sufficient

SHRI DHARMENDRA HIRUBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGLURU, SURAT

In the result, appeal filed by assessee is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.139/Srt/2021 Assessment Year: (2018-19) (Physical Court Hearing) Dharmendra Hirubhai Patel, Vs. The Dcit, Cpc, Motawada Steet, At & Po. Hazira, Bangluru. Tal: Choryasi, Surat – 394270. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amhpp6575A (Appellant) (Respondent) Assessee By Shri Deven Kapadia, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 04/01/2023 10/01/2023 Date Of Pronouncement

d), clause (e) and clause (f) which is consequential in nature. It is also proposed to omit the second proviso to the said section. These amendments will take effect from 1st April, 2004 and will, accordingly, apply in relation to the assessment year 2004-2005 and subsequent years." 42. The rationale for introduction of Section 43B was explained by this

NYA INTERNATIONAL,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.57/Srt/2022 "नधा"रणवष"/Assessment Year: (2012-13) (Physical Court Hearing) Nya International, Vs. The Pcit-1, Unit No.360, Plot No.239, Sez, Gidc Surat. Sachin, Suarat – 394230. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M

D E R PER DR. A. L. SAINI, AM: By way of this appeal, the assessee has challenged the correctness of the order dated 18.02.2022 passed by the Learned Principal Commissioner of Income-tax (in short “Ld PCIT”) under section 263 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the assessment year

SHRI RAJESHKUMAR POPATBHAI GABANI,,SURAT vs. THE ITO, WARD-3(2)(5)., SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1535, 1536 & 1537 /Ahd/2017 "नधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 Shri Rajeshkumar Popatbhai V The Income Tax Officer, Gabani, S Ward-3(2)(5), Surat. Bunglaw No.2, Ila Park Society, . Katargam Road, Surat. [Pan: Aazpg 7839 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri P.M.Jagasheth – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 11.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. These Three Appeals By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Surat Dated 27.03.2017 For The Assessment Years 2009-10, 2010-11 & 201-12 Respectively.

D E R PER SANDEEP GOSAIN, JM: 1. These three appeals by the Assessee are directed against the common order of Ld.Commissioner of Income Tax(Appeals)-3, Surat dated 27.03.2017 for the assessment years 2009-10, 2010-11 and 201-12 respectively. ITA No.1535/AHD/2017 for A.Y. 2009-10 : 2. Grounds raised by the Assessee in ITA No.1535/AHD/2017 read as under

SHRI RAJESHKUMAR POPATBHAI GABANI,,SURAT vs. THE ITO, WARD-3(2)(5)., SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1535, 1536 & 1537 /Ahd/2017 "नधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 Shri Rajeshkumar Popatbhai V The Income Tax Officer, Gabani, S Ward-3(2)(5), Surat. Bunglaw No.2, Ila Park Society, . Katargam Road, Surat. [Pan: Aazpg 7839 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri P.M.Jagasheth – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 11.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. These Three Appeals By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Surat Dated 27.03.2017 For The Assessment Years 2009-10, 2010-11 & 201-12 Respectively.

D E R PER SANDEEP GOSAIN, JM: 1. These three appeals by the Assessee are directed against the common order of Ld.Commissioner of Income Tax(Appeals)-3, Surat dated 27.03.2017 for the assessment years 2009-10, 2010-11 and 201-12 respectively. ITA No.1535/AHD/2017 for A.Y. 2009-10 : 2. Grounds raised by the Assessee in ITA No.1535/AHD/2017 read as under

SHRI RAJESHKUMAR POPATBHAI GABANI,,SURAT vs. THE ITO, WARD-3(2)(5)., SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1535, 1536 & 1537 /Ahd/2017 "नधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 Shri Rajeshkumar Popatbhai V The Income Tax Officer, Gabani, S Ward-3(2)(5), Surat. Bunglaw No.2, Ila Park Society, . Katargam Road, Surat. [Pan: Aazpg 7839 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri P.M.Jagasheth – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 11.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. These Three Appeals By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Surat Dated 27.03.2017 For The Assessment Years 2009-10, 2010-11 & 201-12 Respectively.

D E R PER SANDEEP GOSAIN, JM: 1. These three appeals by the Assessee are directed against the common order of Ld.Commissioner of Income Tax(Appeals)-3, Surat dated 27.03.2017 for the assessment years 2009-10, 2010-11 and 201-12 respectively. ITA No.1535/AHD/2017 for A.Y. 2009-10 : 2. Grounds raised by the Assessee in ITA No.1535/AHD/2017 read as under

SANJAYKUMAR DEVKISHAN PANWAR,,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(8), SURAT, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.569/Srt/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The Ito, Ward-2(3)(8), 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.588/Srt/2019 Assessment Year: (2008-09) The Ito, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Rohit Vijayvargia, Ca Shri Ritesh Mishra, Cit(Dr) Respondent By Date Of Hearing 03/02/2023 Date Of Pronouncement 20/02/2023

43,845/- 3 M/s Mihir Diamond 6,2 1, 53,932/- 4 M/s Parshwanath Gems Pvt. 13,91,42,900/- Ltd. 569 & 588/SRT/2019/AY.2008-09 Sanjay Kumar Devkishan Panwar 5 M/s Ansh Merchandise Pvt. 40,00,141/- Ltd. (New Planet Trading Co. Pvt. Ltd.) Total 23,13,67,290/- Considering the facts and circumstances of the case discussed above, it is clear

INCOME TAX OFFICER, WARD-2(3)(8), SURAT, SURAT vs. SANJAYKUMAR DEVKISHAN PANWAR,, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.569/Srt/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The Ito, Ward-2(3)(8), 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.588/Srt/2019 Assessment Year: (2008-09) The Ito, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Rohit Vijayvargia, Ca Shri Ritesh Mishra, Cit(Dr) Respondent By Date Of Hearing 03/02/2023 Date Of Pronouncement 20/02/2023

43,845/- 3 M/s Mihir Diamond 6,2 1, 53,932/- 4 M/s Parshwanath Gems Pvt. 13,91,42,900/- Ltd. 569 & 588/SRT/2019/AY.2008-09 Sanjay Kumar Devkishan Panwar 5 M/s Ansh Merchandise Pvt. 40,00,141/- Ltd. (New Planet Trading Co. Pvt. Ltd.) Total 23,13,67,290/- Considering the facts and circumstances of the case discussed above, it is clear

MURTUJA HUSAINBHAI HIRANI,NA vs. ARIVS.INCOME TAX OFFICER, WARD - 3, , NAVSARI

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.196/Srt/2023 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Murtuja Hussainbhai Hirani, Vs. The Ito, Ward-3, Prop. Of R. K. Bullion, Navsari Shop No.5, Pranav Chamber Madhumati, Navsari – 396445, Gujarat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aciph3680D Appellant By Shri Rasesh Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr 09/06/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2014-15, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (In short ‘the NFAC’), Delhi, in Appeal No. ITBA/NFAC/S/250/2022-23/1050794610(1), dated 15.03.2023, which

M/S. ANJANA EXPORTS,,SURAT vs. THE DCIT, CENT. CIRCLE, 9,, SURAT

In the result, the appeal of Revenue for AY

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं././././I.T.A Nos.1879,1872/Ahd/2013 & 2833/Ahd/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner Of Income V. M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] V. 2. M/S. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K Of Income Tax, Circle-9, Chambers, Varachha Road, Surat. Surat- 395 006. [Pan: Aadfa 0943 R] V. 3. Assistant Commissioner Of Income M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओरसे /Assessee By Shri Mehul Shah, Ca राज"कीओरसे /Revenue By Shri Srinivas T. Bidari, Cit(D.R.) सुनवाईकीतारीख/ Date Of Hearing: 11-02-2020 उद्घोषणाकीतारीख/Pronouncement On: 04-05-2020 आदेश /O R D E R Per O.P.Meena, Am: 1. The Above Two Appeals Filed By The Revenue Are Directed Against The Separate Orders Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 & 01-08-2014 For The Ay. 2009-10 Respectively & One Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 For The Ay. 2009-10. Anjana Exports V. Acit, Circle-9, Surat/Ita. 1879 & 1872/Ahd/2013/Ay.2009-10 & 2833/Ahd/2014/Srt/2017/A.Y.2009-10 Page 2 Of 19 In Ita No.1879/Ahd/2013/Ay.2009-10 By The Revenue:- 2. Ground No. 1& 2 Relates To Deleting The Addition Of Rs.5,58,41,797/-

D E R PER O.P.MEENA, AM: 1. The above two appeals filed by the Revenue are directed against the separate orders of Commissioner of Income-Tax (Appeals)-V, Surat [in short “the CIT(A)”] dated 18-04-2013 and 01-08-2014 for the AY. 2009-10 respectively & one appeal filed by the Assessee is directed against the order

THE ACIT, CIRCLE-9,, SURAT vs. M/S. ANJANA EXPORTS,, SURAT

In the result, the appeal of Revenue for AY

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं././././I.T.A Nos.1879,1872/Ahd/2013 & 2833/Ahd/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner Of Income V. M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] V. 2. M/S. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K Of Income Tax, Circle-9, Chambers, Varachha Road, Surat. Surat- 395 006. [Pan: Aadfa 0943 R] V. 3. Assistant Commissioner Of Income M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओरसे /Assessee By Shri Mehul Shah, Ca राज"कीओरसे /Revenue By Shri Srinivas T. Bidari, Cit(D.R.) सुनवाईकीतारीख/ Date Of Hearing: 11-02-2020 उद्घोषणाकीतारीख/Pronouncement On: 04-05-2020 आदेश /O R D E R Per O.P.Meena, Am: 1. The Above Two Appeals Filed By The Revenue Are Directed Against The Separate Orders Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 & 01-08-2014 For The Ay. 2009-10 Respectively & One Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 For The Ay. 2009-10. Anjana Exports V. Acit, Circle-9, Surat/Ita. 1879 & 1872/Ahd/2013/Ay.2009-10 & 2833/Ahd/2014/Srt/2017/A.Y.2009-10 Page 2 Of 19 In Ita No.1879/Ahd/2013/Ay.2009-10 By The Revenue:- 2. Ground No. 1& 2 Relates To Deleting The Addition Of Rs.5,58,41,797/-

D E R PER O.P.MEENA, AM: 1. The above two appeals filed by the Revenue are directed against the separate orders of Commissioner of Income-Tax (Appeals)-V, Surat [in short “the CIT(A)”] dated 18-04-2013 and 01-08-2014 for the AY. 2009-10 respectively & one appeal filed by the Assessee is directed against the order

THE ACIT, CIRCLE-9,, SURAT vs. M/S. ANJANA EXPORTS,, SURAT

In the result, the appeal of Revenue for AY

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं././././I.T.A Nos.1879,1872/Ahd/2013 & 2833/Ahd/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner Of Income V. M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] V. 2. M/S. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K Of Income Tax, Circle-9, Chambers, Varachha Road, Surat. Surat- 395 006. [Pan: Aadfa 0943 R] V. 3. Assistant Commissioner Of Income M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओरसे /Assessee By Shri Mehul Shah, Ca राज"कीओरसे /Revenue By Shri Srinivas T. Bidari, Cit(D.R.) सुनवाईकीतारीख/ Date Of Hearing: 11-02-2020 उद्घोषणाकीतारीख/Pronouncement On: 04-05-2020 आदेश /O R D E R Per O.P.Meena, Am: 1. The Above Two Appeals Filed By The Revenue Are Directed Against The Separate Orders Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 & 01-08-2014 For The Ay. 2009-10 Respectively & One Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 For The Ay. 2009-10. Anjana Exports V. Acit, Circle-9, Surat/Ita. 1879 & 1872/Ahd/2013/Ay.2009-10 & 2833/Ahd/2014/Srt/2017/A.Y.2009-10 Page 2 Of 19 In Ita No.1879/Ahd/2013/Ay.2009-10 By The Revenue:- 2. Ground No. 1& 2 Relates To Deleting The Addition Of Rs.5,58,41,797/-

D E R PER O.P.MEENA, AM: 1. The above two appeals filed by the Revenue are directed against the separate orders of Commissioner of Income-Tax (Appeals)-V, Surat [in short “the CIT(A)”] dated 18-04-2013 and 01-08-2014 for the AY. 2009-10 respectively & one appeal filed by the Assessee is directed against the order