SHIVAM DEVELOPERS,GODADRA vs. ITO, SURAT, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.76/Srt/2020 ("नधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Shivam Developers, Vs. The Pr. Cit-2, 141, Khodiyar Residency, Surat. Godadra, Surat-395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acffs4002D (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 06/10/2022 Date Of Pronouncement 11/11/2022

133A of the Act, which is reproduced below: “Que. 20 Today in the course of survey proceedings, some papers/ books were found which were inventorised as per Annexure BF-1. Kindly provide us the explanation of the above papers/books after inspecting the same. Ans. 20 …….. PAGE NO. 75 - This page was found during the course of survey proceedings from

SANJAYKUMAR TIKAMCHAND BUCHA,SURAT vs. ACIT, CIRCLE-1(2), SURAT

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

Bench: Shri T. R Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.647/Srt/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. Acit, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqpb9320F (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ashish Pophare, Cit -Dr Date Of Hearing 30/06/2025 Date Of Pronouncement 06/08/2025

house property during the year under consideration. In this case, a survey u/s.133A of the Act was carried out at the business premises of the appellant on 10.04.2013 and many incriminating documents were found and impounded during the operation. During the survey, statements of the appellant were recorded on oath on 10.04.2013 and 11.04.2013 and undisclosed income of Rs.4

M/S. MAYUR CONSTRUCTION,,VALSAD vs. THE ACIT., VALSAD RANGE,, VALSAD

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No. 1042/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 Mayur Construction, V The Assistant Commissioner Of Income Tax, Valsad. 110, Amar Chamber,Valsad. S [Pan: Aadfm 9859 L] . अपीलाथ" / Appellant ""यथ"/Respondent

properties. The assessee filed its Return of Income for A.Y. 2010- 11 on 27.09.2010 declaring income of Rs.1.08 crores. In the computation of income the assessee claimed deduction under section 80IB(10) of Rs.24,66,080/-. 3. A survey under section 133A was carried out at the business premises of assessee on 10.11.2009. During survey certain incriminating material

SHILPRAJ DEVELOPERS PVT.LTD.,,SURAT vs. A.C.I.T, , CIRCLE-4,, SURAT

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 2608/Ahd/2014 ("नधा"रणवष" / Assessment Years: (2008-09) (Virtual Court Hearing) Shilpraj Developers Pvt. Ltd., The Acit, Circle- 4, Vs. 12, Suryakiran Apartment, Ghod-Dod Surat. Road, Surat-395005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcs3045H (Assessee) (Respondent)

u/s 133A was conducted in the business premises of the assessee wherein assessee has declared a sum of Rs.1,10,00,000/- on account of 'On-money' (Rs.1,08,00,000/-) and other irregularities. (Rs.2,00,000/-). This disclosure was based on a diary (Anupam Dhanlaxmi Red diary) found in the premises of the assessee. Assessment Years.2008-09 Shilpraj Developers

THE DCIT, CIRCLE-3,, SURAT vs. M/S. SHYAM CORPORATION, SURAT

In the result, revenue’s appeal is dismissed

Bench: Shri Amarjit Singh & Ms. Madhumita Roydcit, Vs. M/S. Shyam Corporation, Circle - 3, “Silver Crest”, F.P. No.67 & Surat 70, T.P.S. No.14(Pal), Pal, Surat -395 005. [Pan No. Abefs 9360 G] (Appellant) .. (Respondent)

Properties filed its return on 28.09.2008 through Electronic Media declaring total income at Nil for A.Y. 2008-09. The assessee has undertaken Residential Housing Project known as “Silver Crest”, on a plot of land admeasuring about 1.76 acres. This was the first year of commencement of development of the project by the assessee firm. Subsequently, a survey was conducted u/s

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. SRUSHTI CORPORATION,, SURAT

In the result, the appeal of the Revenue for A

Bench: Shri H.S.Sidhu & Shri O.P.Meena

133A of the Act was conducted by departmental authorities on 03.04.2012 at the business premises of assessee. During the survey, it was found that the project in question was not complete till the date of survey. It was found that out of 27 buildings of the project, only 11 buildings were claimed as complete as on 03.04.2012 in which

THE ACIT, CENTRAL CIRCLE-2,, SURAT vs. M/S. SRUSHTI CORPORATION,, SURAT

In the result, the appeal of the Revenue for A

Bench: Shri H.S.Sidhu & Shri O.P.Meena

133A of the Act was conducted by departmental authorities on 03.04.2012 at the business premises of assessee. During the survey, it was found that the project in question was not complete till the date of survey. It was found that out of 27 buildings of the project, only 11 buildings were claimed as complete as on 03.04.2012 in which

THE ITO, WARD-5(4),, SURAT vs. M/S. SRUSHTI CORPORATION,, SURAT

In the result, the appeal of the Revenue for A

Bench: Shri H.S.Sidhu & Shri O.P.Meena

133A of the Act was conducted by departmental authorities on 03.04.2012 at the business premises of assessee. During the survey, it was found that the project in question was not complete till the date of survey. It was found that out of 27 buildings of the project, only 11 buildings were claimed as complete as on 03.04.2012 in which

M/S. PATEL AMBALAL HARGOVANDAS & CO.,,SURAT vs. THE DCIT, CENTRAL CIRCLE-2,, SURAT

In the results, appeal filed by Revenue (in IT(SS)A Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं/.It(Ss)A No.49/Srt/2022 Assessment Year: (2019-20) (Physical Hearing) The Acit, Central Circle-2, Vs. Rasikbhai Narottamdas Patel, Surat. Flat No.9-10, Mahavir Nagar Co.Op H.S. Ltd., Bldg-12, Nr. Gayatri Mandir, Udhna Magdalla Road, Surat – 395007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Adgpp4550M (Appellant) (Respondent) आयकर अपील सं/.It(Ss)A No.86/Srt/2022 Assessment Year: (2015-16) The Dcit, Central Circle-2, Vs. Ashish Karamshibhai Koshiya, Surat. 40, Jivandeep Soceity, Singanpor Road, Katargam, Surat, Gujarat – 395004. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aojpk1118G (Appellant) (Respondent) आयकर अपील सं/.Ita No.185/Srt/2022 Assessment Year: (2020-21) M/S. Patel Ambalal Hargovandas Vs. The Dcit, Central Circle-2 & Co., Surat. 5/725, Haripura, Bhavaniwad, Opp. Dhobi Sheri, Surat – 395003. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aadfp2517N (Appellant) (Respondent) Appellant By Shri Ashok B. Koli, Cit(Dr) Shri Vartik Choksi, Shri Biren Shah & Shri Respondent By Nitin Gheewala, Ar Date Of Hearing 26/04/2023 Date Of Pronouncement 26/05/2023 आदेश /O R D E R Per Bench:

house property at Surat were found. However, there were no other evidences relating to expenditure or investment especially to the tune of Rs.2.82 Crores., were found. If the A.O's estimation that three zeros have to be added to the figures on the paper, there should have been some evidences in the form of bills, vouchers, investments etc. found

JAYESH DOLATBHAI PATEL,VALSAD vs. ITO, WARD 2, VALSAD

In the result, appeal filed by the assessee is allowed for statistical 8

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.287/Srt/2025 Assessment Year: (2012-13) (Hybrid Hearing) Jayesh Dolatbhai Patel, Vs. Ito, Shop No.1, Arihant Saroj, M.G. Ward – 2, Road, Old Navyug Store, Valsad Valsad - 396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apmpp3588D (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Ms Jaishree Thakur, Cit-Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 24/11/2025

133A of the Act in case of the assessee on 10.12.2016. One loose paper folder bearing identification mark BF-8 was impounded during the survey. Thereafter, notice u/s 148 was issued on 29.03.2019. The assessee filed return in response to notice u/s 148 of the Act on 29.04.2019, declaring total income of Rs.8,77,040/-. Subsequently, the Assessing Officer

SHRI HITESH HIMMATLAL SAVANI,SURAT vs. INCOME TAX OFFICER WARD 3(2)(3), SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Hitesh Himmatlal Savani, I.T.O. 20-21, Keshav Park Society, Ved Ward-3(2)(3), Vs. Road, Surat-395008. Aayakar Bhavan, Majura Pan No. Bijps 5821 H Gate, Surat. Appellant/ Assessee Respondent/ Revenue

house property. The case was processed under Section 143(1) of the Income Tax Act, 1961 (in short the Act). Subsequently, the case of assessee was reopened under Section 147 of the Act. Notice under Section 148 was issued to the assessee on 31/3/2014. The case of assessee was reopened by the Assessing officer by recording reasons that a survey

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

u/s. 263 may please be quashed or modified as your honours deem it proper. 4. Appellant craves leave to add, later or delete any ground(s) either before or in the course of hearing of the appeal.” 2. Brief facts of the case are that the assessee is a partnership firm. The assessee is engaged in the business of construction

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

u/s. 263 may please be quashed or modified as your honours deem it proper. 4. Appellant craves leave to add, later or delete any ground(s) either before or in the course of hearing of the appeal.” 2. Brief facts of the case are that the assessee is a partnership firm. The assessee is engaged in the business of construction

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

133A of the Act was carried out on assessee’s business premises. A search and survey action was carried out in SRK Group, Surat on 19.07.2016. The assessee is part of SRK Group. During the course of search (AY 2014-15 to 2016-17) M/s.Amrut Sarovar and survey proceedings certain incriminating documents were found and seized. During the search, certain

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

133A of the Act was carried out on assessee’s business premises. A search and survey action was carried out in SRK Group, Surat on 19.07.2016. The assessee is part of SRK Group. During the course of search (AY 2014-15 to 2016-17) M/s.Amrut Sarovar and survey proceedings certain incriminating documents were found and seized. During the search, certain

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

133A of the Act was carried out on assessee’s business premises. A search and survey action was carried out in SRK Group, Surat on 19.07.2016. The assessee is part of SRK Group. During the course of search (AY 2014-15 to 2016-17) M/s.Amrut Sarovar and survey proceedings certain incriminating documents were found and seized. During the search, certain

SHRI MAHENDRA KANJIBHAI BHANUSHALI,VALSAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, VALSAD CIRCLE, VALSAD

In the result, the appeal of the Department is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपील सं./Ita No.294/Srt/2023 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Mahendra Kanjibhai Bhanushal Assistant Commissioner Of Hariom, Opp- Odhav Raw House, Income-Tax, Circle-Valsad, Vs. Nr. Pragna Society, Valsad,- Income Tax Office, Palak 396001 Arcade, Pali Hill, Santi Nagar, Tithal Road, Valsad-396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acfpb 8732 M (अपीलाथ" /Appellant) (""थ"/Respondent)

House, Income-tax, Circle-Valsad, Vs. Nr. Pragna Society, Valsad,- Income Tax Office, palak 396001 Arcade, Pali Hill, Santi Nagar, Tithal Road, Valsad-396001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACFPB 8732 M (अपीलाथ" /Appellant) (""थ"/Respondent) िनधा"रती की ओर से /Assessee by : Shri Surji D Chheda, CA राज"व क" ओर से /Respondent by : Shri Vinod Kumar, Sr-DR सुनवाईकीतारीख

KALPESH MAFATLAL PATEL,SURAT vs. ACIT CENTRAL CERCLE-4, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.48 & 49/Srt/2017 Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Deputy Commissioner Of Income Tax, Central Circle-4, Room No. 508, 5Th Kalpesh Mafatlal Patel, Floor, Aayakar Bhavan, Majura Gate, 71, Suruchi Society, Nr. Vs. Surat-395002 Shree Nagar, Ghod Dhod Road, Surat-395007. Assistant Commissioner Of Income Tax, Central Circle-4, Room No. 508, 5Th Floor, Aayakar Bhavan, Majura Gate, Surat-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adwpp0405D (Appellant) (Respondent)

133A on 27.12.2012 at the office premises of Turmish B. Kania, Advocate and Meera T. Kania, at A Sai Leela Associates, certain documents of incriminating nature were recovered from the office and impounded as BI-1, BI-2, BI-3 & BI-4. It includes backup hard disc of computers installed in the office. On perusal of working copy

KALPESH MAFATLAL PATEL,SURAT vs. DCIT CENTRAL CERCLE-4, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.48 & 49/Srt/2017 Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Deputy Commissioner Of Income Tax, Central Circle-4, Room No. 508, 5Th Kalpesh Mafatlal Patel, Floor, Aayakar Bhavan, Majura Gate, 71, Suruchi Society, Nr. Vs. Surat-395002 Shree Nagar, Ghod Dhod Road, Surat-395007. Assistant Commissioner Of Income Tax, Central Circle-4, Room No. 508, 5Th Floor, Aayakar Bhavan, Majura Gate, Surat-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adwpp0405D (Appellant) (Respondent)

133A on 27.12.2012 at the office premises of Turmish B. Kania, Advocate and Meera T. Kania, at A Sai Leela Associates, certain documents of incriminating nature were recovered from the office and impounded as BI-1, BI-2, BI-3 & BI-4. It includes backup hard disc of computers installed in the office. On perusal of working copy