MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER- 1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

bogus sales, ITA Nos.533 to 535 & 536/SRT/2025/AY 2009-10 to 2011-12 & 2012-13 Moulimani Impex Pvt. Ltd. purchases and unsecured loans. Accordingly, notice u/s 153C of the Act was issued and the appellant was treated as an accommodation entry provider. It was held that assessee was not doing any actual business and earned only commission income on sales, import

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER- 1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

bogus sales, ITA Nos.533 to 535 & 536/SRT/2025/AY 2009-10 to 2011-12 & 2012-13 Moulimani Impex Pvt. Ltd. purchases and unsecured loans. Accordingly, notice u/s 153C of the Act was issued and the appellant was treated as an accommodation entry provider. It was held that assessee was not doing any actual business and earned only commission income on sales, import

INCOME TAX OFFICER, WARD-1(2)(6), SURAT, SURAT vs. HITESHBHAI POPATBHAI SAKARIYA, SURAT

In the result, appeal of the revenue is dismissed

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.107 To 109/Srt/2025 Assessment Years:(2010-11 To 2012-13) (Hybrid Hearing) The Ito, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akvps5306G (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025 आयकर अपील सं./Ita No.115/Srt/2025 Assessment Year:(2007-08) The Ito, Vs. Navinbhai Himatlal Shah, Ward – 1(3)(1), 7/Swashray Society, Diwali Baug, Surat Athwalines, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Cross Objection No.1/Srt/2025 [Arising In Ita No.115/Srt/2025] Assessment Year:(2007-08) Navinbhai Himatlal Shah, Vs. The Ito, 7/Swashray Society, Diwali Baug, Ward – 1(3)(1), Athwalines, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Appellant By Shri Mitul R. Mehta, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025

purchase as bogus based on findings of Investigation Wing and levied penalty u/s 271(1)(c), since payment of purchase

INCOME TAX OFFICER, WARD-1(3)(1), SURAT, ANAVIL BUSINESS CENTRE, SURAT vs. NAVINBHAI HIMATLAL SHAH, DIWALI BAUG ATHWALINES

In the result, appeal of the revenue is dismissed

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.107 To 109/Srt/2025 Assessment Years:(2010-11 To 2012-13) (Hybrid Hearing) The Ito, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akvps5306G (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025 आयकर अपील सं./Ita No.115/Srt/2025 Assessment Year:(2007-08) The Ito, Vs. Navinbhai Himatlal Shah, Ward – 1(3)(1), 7/Swashray Society, Diwali Baug, Surat Athwalines, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Cross Objection No.1/Srt/2025 [Arising In Ita No.115/Srt/2025] Assessment Year:(2007-08) Navinbhai Himatlal Shah, Vs. The Ito, 7/Swashray Society, Diwali Baug, Ward – 1(3)(1), Athwalines, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Appellant By Shri Mitul R. Mehta, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025

purchase as bogus based on findings of Investigation Wing and levied penalty u/s 271(1)(c), since payment of purchase

INCOME TAX OFFICER, WARD-1(2)(6), SURAT, SURAT vs. HITESHBHAI POPATBHAI SAKARIYA, SURAT

In the result, appeal of the revenue is dismissed

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.107 To 109/Srt/2025 Assessment Years:(2010-11 To 2012-13) (Hybrid Hearing) The Ito, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akvps5306G (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025 आयकर अपील सं./Ita No.115/Srt/2025 Assessment Year:(2007-08) The Ito, Vs. Navinbhai Himatlal Shah, Ward – 1(3)(1), 7/Swashray Society, Diwali Baug, Surat Athwalines, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Cross Objection No.1/Srt/2025 [Arising In Ita No.115/Srt/2025] Assessment Year:(2007-08) Navinbhai Himatlal Shah, Vs. The Ito, 7/Swashray Society, Diwali Baug, Ward – 1(3)(1), Athwalines, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Appellant By Shri Mitul R. Mehta, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025

purchase as bogus based on findings of Investigation Wing and levied penalty u/s 271(1)(c), since payment of purchase

INCOME TAX OFFICER, WARD-1(2)(6), SURAT, SURAT vs. HITESHBHAI POPATBHAI SAKARIYA, SURAT

In the result, appeal of the revenue is dismissed

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.107 To 109/Srt/2025 Assessment Years:(2010-11 To 2012-13) (Hybrid Hearing) The Ito, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akvps5306G (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025 आयकर अपील सं./Ita No.115/Srt/2025 Assessment Year:(2007-08) The Ito, Vs. Navinbhai Himatlal Shah, Ward – 1(3)(1), 7/Swashray Society, Diwali Baug, Surat Athwalines, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Cross Objection No.1/Srt/2025 [Arising In Ita No.115/Srt/2025] Assessment Year:(2007-08) Navinbhai Himatlal Shah, Vs. The Ito, 7/Swashray Society, Diwali Baug, Ward – 1(3)(1), Athwalines, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Appellant By Shri Mitul R. Mehta, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025

purchase as bogus based on findings of Investigation Wing and levied penalty u/s 271(1)(c), since payment of purchase

SANJAYBHAI DAMJIBHAI GOLAKIYA,SURAT vs. ITO, WARD-3(3)(1), SURAT

In the result, appeal of the appellant is allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.951/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Sanjaybhai Damjibhai Golakiya, Vs. The Assessment Unit, D-74, Vithalnagar Society, Hirabaug, Income-Tax Department, Varachha Road, Surat - 395006 Jurisdictional Ao: The Ito, Ward – 3(3)(1), Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Alopg2048R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 06/05/2025

purchase as bogus based on findings of Investigation Wing and levied penalty u/s 271(1)(c), since payment of purchase

SHRI PRAKASH F.SINGH,,VAPI vs. THE ITO, WARD-7,, 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)

u/s 271(1)(c)for the estimated addition of Rs.1,43,622/- is not sustainable as there is no case of concealment of income made out and it is based on mere disallowance of certain purchase expenses. The decision of Hon'ble Supreme Court in the case of Reliance Petroproducts Ltd. As referred by the AR will apply to penalty

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)

u/s 271(1)(c)for the estimated addition of Rs.1,43,622/- is not sustainable as there is no case of concealment of income made out and it is based on mere disallowance of certain purchase expenses. The decision of Hon'ble Supreme Court in the case of Reliance Petroproducts Ltd. As referred by the AR will apply to penalty

SANTOSH SINGH HUKAM SINGH KARNAWAT,SURAT vs. ITO, WARD 2(3)(8), SURAT

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

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

u/s. 271(1)(c) of the Income Tax Act, 1961 overlooking the facts and circumstances of the case by levying penalty at 5 percent on alleged bogus purchases

INCOME TAX OFFICER, WARD-1(2)(6), SURAT, SURAT vs. HITESHBHAI POPATBHAI SAKARIYA, SURAT

In the result, appeal of the revenue is dismissed

Bench: SHRI SANJAY GARG (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

u/s 271(1)(c), since payment of purchase had been made through account payee cheques and there was corresponding sales, ad hoc GP rate applied on alleged bogus purchases to factor in suppression of alleged gross profit could not be basis of levying penalty

INCOME TAX OFFICER, WARD-3(3)(1), SURAT, SURAT vs. BORDA BROTHERS, SURAT

In the result, both the appeals filed by the Department are dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

penalty levied by the A.O. u/s 271(1)(c) of the I.T. Act, 1961 of Rs. 3,24,52,950/- without appreciating the fact that the assesses claimed bogus purchases

INCOME TAX OFFICER, SURAT vs. BORDA BROTHERS, VARACHHA ROAD, SURAT

In the result, both the appeals filed by the Department are dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

penalty levied by the A.O. u/s 271(1)(c) of the I.T. Act, 1961 of Rs. 3,24,52,950/- without appreciating the fact that the assesses claimed bogus purchases

VIMAL CHAND GOKHAROO,SURAT vs. ITO 3(3)(1), SURAT

In the result, appeal of the appellant is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.40 To 42/Srt/2024 Assessment Years:(2011-12 To 2013-14) (Hybrid Hearing) Vimal Chand Gokharoo, Vs. The Ito, 16Th Floor, D Wing, Trade World, Ward – 3(3)(1), Kamala Mills, Compound, Senapati Surat Bapat Marg, Lower Parel, Mumbai - 400013 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acupj0819L (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Jayshree Thakur, Sr. Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 28/04/2025

bogus purchases. On further appeal, the ITAT, Surat vide order dated 13.12.2022 sustained addition @ 6% of total purchase of Rs.9,12,55,927/-. Thereafter, penalty of Rs.15,48,509/- was levied by the AO u/s 271

VIMAL CHAND GOKHAROO,SURAT vs. ITO 3(3)(1), SURAT

In the result, appeal of the appellant is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.40 To 42/Srt/2024 Assessment Years:(2011-12 To 2013-14) (Hybrid Hearing) Vimal Chand Gokharoo, Vs. The Ito, 16Th Floor, D Wing, Trade World, Ward – 3(3)(1), Kamala Mills, Compound, Senapati Surat Bapat Marg, Lower Parel, Mumbai - 400013 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acupj0819L (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Jayshree Thakur, Sr. Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 28/04/2025

bogus purchases. On further appeal, the ITAT, Surat vide order dated 13.12.2022 sustained addition @ 6% of total purchase of Rs.9,12,55,927/-. Thereafter, penalty of Rs.15,48,509/- was levied by the AO u/s 271

VIMAL CHAND GOKHAROO,SURAT vs. ITO 3(3)(1), SURAT

In the result, appeal of the appellant is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.40 To 42/Srt/2024 Assessment Years:(2011-12 To 2013-14) (Hybrid Hearing) Vimal Chand Gokharoo, Vs. The Ito, 16Th Floor, D Wing, Trade World, Ward – 3(3)(1), Kamala Mills, Compound, Senapati Surat Bapat Marg, Lower Parel, Mumbai - 400013 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acupj0819L (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Jayshree Thakur, Sr. Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 28/04/2025

bogus purchases. On further appeal, the ITAT, Surat vide order dated 13.12.2022 sustained addition @ 6% of total purchase of Rs.9,12,55,927/-. Thereafter, penalty of Rs.15,48,509/- was levied by the AO u/s 271

SHRI VIMALCHAND JAIN,,SURAT vs. ITO, WARD-3(3)(5),, SURAT

In the result the ground No

bogus purchases to reduce his taxable income. Hence I am satisfied that the appellant has furnished inaccurate particulars of income and is liable penalty u/s 271

PINKY MANISHKUMAR JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(3), SURAT

In the result, the appeal filed by assessee, in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

penalty u/s 271(1)(c) of the Income Tax Act, therefore, I dismiss ground No.3 raised by the assessee in quantum appeal. 7. Succinct facts qua ground No.2 of the assessee`s appeal, are that assessee before me is an Individual. The assessee has not filed her Return of income for the assessment year 2009-10. In assessee`s case