VIKAS AGARWAL,SILVASSA vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO,WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, SILVASSA WARD , SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA , SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, SURAT vs. SHRI MANISH KASHIRAM PATEL,, SURAT

In the result, appeal filed by the Revenue (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1359 & 1481/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Shankarlal C. Shah, The Acit, Central Circle-4, Vs. 199-201, Vishal Nagar Society, Surat. Udhna, Magdalla Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeups4161E The Dcit, Central Circle-1, Vs. Manish Kashiram Patel, Surat. 15-16, Vanita Residency, Althan Canal Road, Althan, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp5085E (Appellant)/(Revenue) (Respondent)/(Appellant)

D E R PER DR. A. L. SAINI, AM: Captioned two appeals filed by the Assessee and Revenue, pertaining to the Assessment Year (AY) 2012-13, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals)-4, Surat [in short “the ld. CIT(A)”], which in turn arise out of separate assessment orders passed

SHANKARLAL C SHAH,,SURAT vs. THE ACIT.,CIRCLE-4,, SURAT

In the result, appeal filed by the Revenue (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1359 & 1481/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Shankarlal C. Shah, The Acit, Central Circle-4, Vs. 199-201, Vishal Nagar Society, Surat. Udhna, Magdalla Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeups4161E The Dcit, Central Circle-1, Vs. Manish Kashiram Patel, Surat. 15-16, Vanita Residency, Althan Canal Road, Althan, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp5085E (Appellant)/(Revenue) (Respondent)/(Appellant)

D E R PER DR. A. L. SAINI, AM: Captioned two appeals filed by the Assessee and Revenue, pertaining to the Assessment Year (AY) 2012-13, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals)-4, Surat [in short “the ld. CIT(A)”], which in turn arise out of separate assessment orders passed

JIGNESH MAHNDRALAL BHARUCHI,BHARUCH vs. ITO, WARD-2(1), BHARUCH

In the result, appeal of the assessee is partly allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

u/s. 272A(1)(d) of the Income Tax Act, 1961. 3. It is therefore prayed that the above penalty levied by the assessing officer may please be deleted. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 3. The brief facts of the case are that

SHRI FARSURAM RATILAL BHAMWALA,,BHARUCH vs. THE INCOME TAX OFFICER, WARD-1,, BHARUCH

In the result, the appeal of the assessee is allowed

Bench: The Ld. Cit(A) & Ld. Cit(A) After Considering The Case Of Both The Parties Dismissed The Appeal Filed By The Assessee.

penalty proceedings u/s 274 r.w.s 271(l)(c) of the Act.” Ground No. 1 4. This ground raised by the assessee relates to challenging the order of ld. CIT(A) in confirming the action of ITO in making additions of Rs. 5,36,556/- u/s. 41(1) of the Income Tax Act, 1961. 5. Ld. A.R. appearing on behalf

LATE MANISHBHAI NAGINDAS GAJJAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-6(3),, SURAT

In the result, the appeal of the assessee for in ITA

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.1335/Ahd/2016 िनधा"रण वष"/A.Y.:2011-12 Late Manishbhai Nagindas Gajjar Vs. Income Tax Officer, Through L/H Illaben Manishbhai Ward- 6(3) Surat Gajjar, 316Kh Luhar Mohhallo , Palgam, Chaurasi Surat 359009 Pan: Aovpg 1860K अपीलाथ" Appellant ""यथ"/Respondent

u/s. 55A of the Act by the AO to estimate Fair Market Value (FMV) as on 01.04.1981 of agricultural land despite value adopted by the appellant was much more than FMV determined by the DVO. Ld CIT (A) ought to have quashed such action of the AO beyond the mandate of the section. 2. Ld. CIT (A) erred

MOHAMMED ANIS GULAM MOHAMMED MEMON,SURAT vs. ITO, WARD-1(3)(7), SURAT, SURAT

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

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.227/Srt/2019 Assessment Year: (2015-16) (Physical Hearing) Mohammed Anis Gulam Mohammed Vs. The Ito, Memon, Ward – 1(3)(7), 48, Memon Nagar Society, Nr. Surat Bharucha Apartment, Khandakuwa, Rander, Surat - 395005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aljpm3607K (Appellant) (Respondent)

D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by assessee, pertaining to Assessment Year (AY) 2015-16, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-2, Surat [in short “the ld. CIT(A)”], in Appeal No.CIT(A)/Surat-2/10351/17-18, dated 30.01.2019, which in turn arises out of an assessment order passed

M/S. PARVATI FABRICS LTD.,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, SURAT

section 133(6) by assessing officer confirming transaction with documentary evidences. 4. Ld. CIT(A) erred in law and on facts in concurring with assessing officer that the depositor companies having meager income 7 low bank balances acted as a conduit to circulate unaccounted income of assessee by providing loan entries. Ld. CIT(A) ought not to have made such

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4,, SURAT vs. M/S. ANUPAM ORGANISER,, SURAT

In the result, Ground No.1 of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.2036/Ahd/2016 "नधा"रण वष"/Assessment Year: 2013-14 Deputy Commissioner Of V Anupam Organiser, Income Tax, S. F.P.No.12/13, Tp No.37, Central Circle-4, Surat. Nr. Bhumi Residency, Althan, Surat. [Pan: Aarfa 6954 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rajesh Upadhyay –Ar राज"वक"ओरसे /Revenue By Shri Sreenivas T.Bidari - Cit-Dr

penalty proceedings u/s 271(1)(c) of the Act. are the subject matter of appellant's appeal to be decided by your judicial honor for which the appellant firm has raised six grounds. Each ground is argued in following manner. 2. Ground No. I:: Issue of notice u/s 153C r.w.s. 153A and a notice u/s

SHRI VINAYAK RATILAL MEHTA,BHARUCH vs. THE INCOME TAX OFFICER, WARD-1,, BHARUCH

In the result, appeal of the Assessee and Revenue are allowed to the extent indicated above

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.778 & 724/Srt/2018 "नधा"रणवष"/Assessment Year: 2010-11 Shri Vinayak Ratilal Mehta Vs. The Income Tax Officer, A-2, Sundaram Society, Gnfc To Ward-1, Surat. Zadeshwar Road, Bharuch 392011 [Pan: Afqpm6438M The Income Tax Officer, Vs. Shri Vinayak Ratilal Mehta A-2, Ward-1, Surat. Sundaram Society, Gnfc To Zadeshwar Road, Bharuch 392011 [Pan: Afqpm6438M अपीलाथ" / Assessee ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Ms. Urvashi Shodhan, A.R. राज"वक"ओरसे /Revenue By Mrs. Anupama Singla – Sr. Dr

D E R Per Dr. A. L. Saini, AM: Captioned cross appeals filed by the Revenue and Assessee, pertaining to assessment year 2010-11, are directed against the common order passed by Learned Commissioner of Income Tax (Appeals), which in turn arise out of common assessment order passed by Assessing Officer under section 143(3) of the Income

THE INCOME TAX OFFICER, WARD-1(3),, VADODARA vs. SHRI VINAYAK RATILAL MEHTA,, BHARUCH

In the result, appeal of the Assessee and Revenue are allowed to the extent indicated above

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.778 & 724/Srt/2018 "नधा"रणवष"/Assessment Year: 2010-11 Shri Vinayak Ratilal Mehta Vs. The Income Tax Officer, A-2, Sundaram Society, Gnfc To Ward-1, Surat. Zadeshwar Road, Bharuch 392011 [Pan: Afqpm6438M The Income Tax Officer, Vs. Shri Vinayak Ratilal Mehta A-2, Ward-1, Surat. Sundaram Society, Gnfc To Zadeshwar Road, Bharuch 392011 [Pan: Afqpm6438M अपीलाथ" / Assessee ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Ms. Urvashi Shodhan, A.R. राज"वक"ओरसे /Revenue By Mrs. Anupama Singla – Sr. Dr

D E R Per Dr. A. L. Saini, AM: Captioned cross appeals filed by the Revenue and Assessee, pertaining to assessment year 2010-11, are directed against the common order passed by Learned Commissioner of Income Tax (Appeals), which in turn arise out of common assessment order passed by Assessing Officer under section 143(3) of the Income

PRAMOD RAMABHAI TANDEL,DAMAN vs. ACIT, CENTRAL CIRCLE-1, VAPI

In the result, the appeal of the assessee is allowed for statistical purposes in terms indicated above

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.580/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Pramod Ramabhai Tandel Assistant Commissioner Of Income- बनाम/ O Kusum Niwas, Sarvodaya Tax, Central Circle-1, 7Th, 8Th & 9Th Vs. Society, Tin Batti, Nani Floor, Fortune Square, Vapi-396 210 Daman, Daman-396 210 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aarpt 2989 E (अपीलाथ"/Appellant) (""थ" /Respondent)

penalty proceedings u/s 271(1)(c) of the Income tax Act, 1961. 5. On the facts and in the circumstances of the case as well as the law on the subject, the Ld. CIT(A) has not offered adequate opportunities to hear the case and passed ex-parte order and hence the case may please e set aside and restored

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(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.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

D E R PER DR. A. L. SAINI, AM: Captioned appeals filed by the assessee, pertaining to the 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, which in turn arises out of an assessment