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,SILVASSA 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

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)

133(6) of the Act on 27.02.2019 to give details of the transactions, which was also not replied to. We also find that the CIT(A) has also issued five notices as per the ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar Manilal Patel table given in para 6 of the appellate order. The CIT(A) had issued another notice

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)

133(6) of the Act on 27.02.2019 to give details of the transactions, which was also not replied to. We also find that the CIT(A) has also issued five notices as per the ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar Manilal Patel table given in para 6 of the appellate order. The CIT(A) had issued another notice

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)

133(6) of the Act on 27.02.2019 to give details of the transactions, which was also not replied to. We also find that the CIT(A) has also issued five notices as per the ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar Manilal Patel table given in para 6 of the appellate order. The CIT(A) had issued another notice

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)

133(6) of the Act on 27.02.2019 to give details of the transactions, which was also not replied to. We also find that the CIT(A) has also issued five notices as per the ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar Manilal Patel table given in para 6 of the appellate order. The CIT(A) had issued another notice

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)

133(6) of the Act on 27.02.2019 to give details of the transactions, which was also not replied to. We also find that the CIT(A) has also issued five notices as per the ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar Manilal Patel table given in para 6 of the appellate order. The CIT(A) had issued another notice

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. INCOME TAX OFFICER, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

133(6)\nof the Act on 27.02.2019 to give details of the transactions, which was also not\nreplied to. We also find that the CIT(A) has also issued five notices as per the\ntable given in para 6 of the appellate order. The CIT(A) had issued another\nnotice on 07.08.2024, fixing the date of hearing on 14.08.2024. This

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

AMIT RASIKLAL SANGANI,GHOD DOD ROAD, SURAT vs. INCOME TAX OFFICER, WARD-1(3)(1) , SURAT

In the result, appeal of the assessee is allowed

penalty\nproceeding u/s 271(1)(c) and 271F of the Act. Aggrieved by the addition made\nby AO, assessee preferred appeal before CIT(A).\n3.\nBefore CIT(A), assessee filed written submission which are at pages 2 to\n4 of the appellate order. The appellant submitted that M/s Shanti Construction\nis assessed to tax and it had owned

BASANTILAL TARBA,RAJASTHAN vs. INCOME TAX OFFICER, WD-3(1)(2), SURAT

In the result, the ground of appeal raised in this appeal is allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.512/Srt/2024 Assessment Year: (2010-11) (Hybrid Hearing) Bansntilal Tarba Income Tax Officer, Ward-3(1)(2), बनाम/ 429/1023, Sundarnagar, Surat, Aaykar Bhavan, Majura Gate, Vs. Ahimsa Circle, Bhilwara, Surat-395 001 Rajasthan- 311 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afipt 1037 P (Appellant) (Respondent) िनधा"रती की ओर से /Appellant By Shri Prakash Jhunjhunwala, Ca राज" की ओर से/Respondent By Shri Ravinder Sindhu, Cit-Dr सुनवाई की तारीख /Date Of Hearing 23/07/2025 उद्घोषणा की तारीख /Date Of Pronouncement 26/09/2025

section 250 of the Income-tax Act, 1961 (in short, 'the Act’) dated 24.01.2024 by the National Face Less Appeal Centre (NFAC),Delhi/Commissioner of Income-tax (Appeals) [in short, ‘CIT(A)’] for the assessment year (AY) 2010-11, which in turn arises out of assessment order passed by the Assessing Officer (in short, ‘AO’) u/s. 144 r.w.s

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, WARD 5, , VAPI

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

penalty proceedings u/s 271(1)(c ) of the Act.” 4. First, we shall adjudicate the Summarized and concise grounds of appeal raised by the assessee, in lead case in ITA No.195/SRT/2022, where books of accounts of assessee were rejected by the Assessing Officer u/s 145(3) of the Act. The summarized and concise ground No.1 is reproduced below for ready