VASIMKHAN HAMIDKHAN PATHAN,DANG vs. INCOME TAX OFFICER, WARD-5, NAVSARI, NAVSARI

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.704/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Vasimkhan Hamidkhan Pathan Income Tax Officer Ward-5, Navsari, Income Ta Office, Charpool, O Main Bazar, At & Po Waghai Vs. Awabaug, Navsari-396445 Tal, Dang-394730 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bptpp 6081 B (अपीलाथ" /Appellant) (""थ"/Respondent)

business and profession. The Assessing Officer held that if he fails to re- open the case, the assessee shall be deemed to have concealed the particulars of income or furnished inaccurate particulars. Hence, the assessing officer held the assessee is liable for penalty u/s 271

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

business of providing accommodation entries and thus, furnished inaccurate particulars of income. The stand of revenue is upheld in sustaining the addition of the estimated commission income. Therefore, the penalty u/s 271

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

business of providing accommodation entries and thus, furnished inaccurate particulars of income. The stand of revenue is upheld in sustaining the addition of the estimated commission income. Therefore, the penalty u/s 271

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

business of providing accommodation entries and thus, furnished inaccurate particulars of income. The stand of revenue is upheld in sustaining the addition of the estimated commission income. Therefore, the penalty u/s 271

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

business of providing accommodation entries and thus, furnished inaccurate particulars of income. The stand of revenue is upheld in sustaining the addition of the estimated commission income. Therefore, the penalty u/s 271

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. MILESTONE CONSTRUCTION,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

Business Income' during the course of survey as well as in the return of income. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars of such income and went on to levy penalty @ 100% u/s. 271

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. SHANTINATH DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

Business Income' during the course of survey as well as in the return of income. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars of such income and went on to levy penalty @ 100% u/s. 271

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

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

Business Income' during the course of survey as well as in the return of income. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars of such income and went on to levy penalty @ 100% u/s. 271

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. SHAH & DESAI CONSTRUCTION,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

Business Income' during the course of survey as well as in the return of income. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars of such income and went on to levy penalty @ 100% u/s. 271

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. MILESTONE DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

Business Income' during the course of survey as well as in the return of income. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars of such income and went on to levy penalty @ 100% u/s. 271

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. CHHAYA ASSOCIATES,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

Business Income' during the course of survey as well as in the return of income. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars of such income and went on to levy penalty @ 100% u/s. 271

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. AVANTIS ENTERPRISE,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

Business Income' during the course of survey as well as in the return of income. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars of such income and went on to levy penalty @ 100% u/s. 271

THE DCIT, CIRCLE-3,, SURAT vs. M/S. MILESTONE BUILDERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

Business Income' during the course of survey as well as in the return of income. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars of such income and went on to levy penalty @ 100% u/s. 271

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. PRIME DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

Business Income' during the course of survey as well as in the return of income. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars of such income and went on to levy penalty @ 100% u/s. 271

THE ITO, WARD-1,, BARDOLI vs. M/S. GIRIRAJ DEVELOPERS,, SURAT

In the result, all the Seven Appeals of various assessee’s as listed

Bench: Smt. Diva Singh & Shri O.P.Meena

Business Income' during the course of survey as well as in the return of income. d) The assessee would not have disclosed the impugned income if survey proceedings u/s. 133A were not conducted. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT vs. M/S. VISHWAS CORPORATION,, SURAT

In the result, all the Seven Appeals of various assessee’s as listed

Bench: Smt. Diva Singh & Shri O.P.Meena

Business Income' during the course of survey as well as in the return of income. d) The assessee would not have disclosed the impugned income if survey proceedings u/s. 133A were not conducted. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars

THE ITO, WARD-2(3)(4),, SURAT vs. M/S. SHREE DEVELOPERS,, SURAT

In the result, all the Seven Appeals of various assessee’s as listed

Bench: Smt. Diva Singh & Shri O.P.Meena

Business Income' during the course of survey as well as in the return of income. d) The assessee would not have disclosed the impugned income if survey proceedings u/s. 133A were not conducted. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars

THE ITO, WARD-2(3)(4),, SURAT vs. M/S. SHREE GOKUL DEVELOPERS,, SURAT

In the result, all the Seven Appeals of various assessee’s as listed

Bench: Smt. Diva Singh & Shri O.P.Meena

Business Income' during the course of survey as well as in the return of income. d) The assessee would not have disclosed the impugned income if survey proceedings u/s. 133A were not conducted. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars

THE ITO, WARD-2(1)(4),, SURAT vs. M/S. VISHWAS HITECH INFRA PROJECT PVT. LTD.,, SURAT

In the result, all the Seven Appeals of various assessee’s as listed

Bench: Smt. Diva Singh & Shri O.P.Meena

Business Income' during the course of survey as well as in the return of income. d) The assessee would not have disclosed the impugned income if survey proceedings u/s. 133A were not conducted. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars