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

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 in turn arise out of separate assessment and penalty orders passed by the Assessing Officer (in short

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

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 in turn arise out of separate assessment and penalty orders passed by the Assessing Officer (in short

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

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 in turn arise out of separate assessment and penalty orders passed by the Assessing Officer (in short

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

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 in turn arise out of separate assessment and penalty orders passed by the Assessing Officer (in short

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

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 in turn arise out of separate assessment and penalty orders passed by the Assessing Officer (in short

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

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 in turn arise out of separate assessment and penalty orders passed by the Assessing Officer (in short

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 on estimated basis. 4. The Appellant craves leave to add, amend, alter, modify substitute, delete, change or vary all or any of the ground or grounds of appeal.” 3. The brief facts

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 14.08.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AYs) 2012-13 and 2013-14. For AY.2012-13, the assessee has filed appeals against orders of CIT(A) against the assessment order passed u/s

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 14.08.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AYs) 2012-13 and 2013-14. For AY.2012-13, the assessee has filed appeals against orders of CIT(A) against the assessment order passed u/s

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 14.08.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AYs) 2012-13 and 2013-14. For AY.2012-13, the assessee has filed appeals against orders of CIT(A) against the assessment order passed u/s

GAURAVKUMAR MANILAL PATEL,SURAT vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 14.08.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AYs) 2012-13 and 2013-14. For AY.2012-13, the assessee has filed appeals against orders of CIT(A) against the assessment order passed u/s

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 14.08.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AYs) 2012-13 and 2013-14. For AY.2012-13, the assessee has filed appeals against orders of CIT(A) against the assessment order passed u/s

SARITABEN RAHUL KAKADIA,SURAT vs. ITO, WARD 3(2)(3), SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.553/Srt/2019 ("नधा"रणवष" / Assessment Years: (2013-14) (Virtual Court Hearing) Saritaben Rahul Kakadia, Vs. The Ito, Ward-3(2)(3), S.R. Textiles, 59, Vishnu Nagar, Surat. Near Ankur Char Rasta, Varachha, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Clnpk0716K (Assessee) (Respondent) Assessee By : Shri Hiren Vepari, Ca Revenue By : Ms Sita Ram Meena, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 15/02/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2013-14, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-3, Surat [In Short “The Ld. Cit(A)”] In Appeal No. Cit(A) Surat-3/10420/2016-17 Dated 22.10.2019, Which In Turn Arise Out Of A Penalty Order Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

section 271(1)(c) of the Income Tax Act, 1961 [hereinafter referred to as the “Act”]. 2. Grounds of appeal raised by the assessee are as follows: “(1) On the facts and circumstances of the case, the learned CIT(A) was not justified in confirming penalty u/s. 271(1)(c). (2) The assessee craves leave to add, alter or vary

GAURAVKUMAR MANILAL PATEL,TAPI vs. INCOME TAX OFFICER, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

u/s 271(1)(b) of the Act is restricted to Rs.10,000/- instead of Rs.20,000/-\nlevied by the AO. Accordingly, the appeal is partly allowed.\n23.\nIn the result, appeal of the assessee is partly allowed.\nOrder is pronounced in the open court on 18/02/2024\nSd/-\n(PAWAN SINGH)\nJUDICIAL MEMBER\nSd/-\n(BIJAYANANDA PRUSETH)\nACCOUNTANT MEMBER\nSurat\nदिनांक

NIRMALABEN JASWANTSINH RATHOD,SILVASSA vs. INCOME TAX OFFICER, VAPI WARD-5, VAPI

In the result, the original grounds of appeal raised by the assessee are allowed for statistical purpose

Bench: Shri Pawan Singh

U/s 271(1)(c) of the Act, without a specific finding of fact as to whether the appellant has concealed any income or furnished any inaccurate particulars of income is contrary to law and hence deserves to be deleted. “3. The appellant craves leave to add, amend, modify or alter the above grounds of appeal at any stage of appellate

NIRMALABEN JASWANTSINH RATHOD,SILVASSA vs. INCOME TAX OFFICER, VAPI WARD-5, VAPI

In the result, the original grounds of appeal raised by the assessee are allowed for statistical purpose

Bench: Shri Pawan Singh

U/s 271(1)(c) of the Act, without a specific finding of fact as to whether the appellant has concealed any income or furnished any inaccurate particulars of income is contrary to law and hence deserves to be deleted. “3. The appellant craves leave to add, amend, modify or alter the above grounds of appeal at any stage of appellate

RAMILABEN KALUBHAI KAKADIA,SURAT vs. ITO, WARD-3(2)(3), SURAT

In the result, the grounds of appeal raised by the assessee are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Ramilaben Kalubhai Kakadia, I.T.O., 62, Mira Nagar, Bhat Ni Wadi, Ward-3(2)(3), Vs. Varachha Road, Surat-395008. Surat. Pan No. Aippk 2934 G Appellant/ Assessee Respondent/ Revenue

u/s 271(1)(c) of the Act. (2) The appellant craves leave to add, alter or vary any of the grounds of appeal.” Ramilaben Kalubhai Kakadia Vs ITO 2. Facts in brief as extracted from the order of lower authorities are that the return of income for the year under consideration was filed and the same was selected for scrutiny

N CORE CABLES,DAMAN vs. THE ACIT,VAPI CIRCLE,, VAPI

In the result, the appeal of the Assessee for AY 2005-06 is partly allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.323 To 327/Srt/2018 Ays: (2005-06 To 2007-08, 2009-10 & 2011-12) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) आयकर अपील सं./Ita No.689/Srt/2018 Assessment Year: (2007-08) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) Assessee By Shri A. Gopalkrishnan, Ca Respondent By Shri Vinod Kumar, Sr. Dr 10/10/2022 Date Of Hearing Date Of Pronouncement 19/12/2022

133 (BOM) wherein on a similar situation the Hon’ble High Court has held that assessee in that case qualify for the relief u/s 80-I of the Act. In this regard it is submitted by ld Counsel that section 80-I is pari- materia to section 80-IB of the Act and therefore is squarely applicable to the facts