SHRI GHANSHYAM DUNGARBHAI SUTARIYA,,SURAT vs. THE ACIT, CIRCLE-8,, SURAT

In the result, the appeal of the Assessee is dismissed

Bench: Shri H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Ghanshyam Dungarbhai Sutaria, Vs. Acit, Circle-8, H.No. 1, 1St Floor, Sahaj Park Row Surat House, Hira Baug Circle, Vallabhacharya Road, Near Kailashdham Society, Ashwanikumar Road, Surat-395008 (Pan: Akkpp9318E) (Appellant) (Respondent)

iii) Hon’ble Gujarat High Court decision dated 09.10.2000 in the case of National Textiles vs. CIT (2001) 249 ITR 125 (Guj.) iv) ITAT, Ahmedabad ’A’ Bench Decision dated 30.11.2011 decided in ITA No. 2155/Adh/2010 (AY 94-95) in the case of ACIT vs. Manish Organics India Ltd. v) ITAT, Ahmedabad ’B’ Bench Decision dated 05.06.2015 decided

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

u/s 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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

u/s 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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

u/s 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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

u/s 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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

u/s 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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

u/s 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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

u/s 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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

u/s 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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

u/s 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

142(1) of the Act. Accordingly, the penalty imposed is restricted to Rs.10,000/- as against Rs.20,000/- levied by the AO. Ground No.1 is partly allowed.” 6. Aggrieved by the order of Ld. CIT(A), the assessee is in further appeal before us. ITA Nos.631 to 637/SRT/2023 Viraj Shirishkumar Modi 7. Shri Bipin Jariwala, Learned Counsel for the assessee

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

142(1) of the Act. Accordingly, the penalty imposed is restricted to Rs.10,000/- as against Rs.20,000/- levied by the AO. Ground No.1 is partly allowed.” 6. Aggrieved by the order of Ld. CIT(A), the assessee is in further appeal before us. ITA Nos.631 to 637/SRT/2023 Viraj Shirishkumar Modi 7. Shri Bipin Jariwala, Learned Counsel for the assessee

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

142(1) of the Act. Accordingly, the penalty imposed is restricted to Rs.10,000/- as against Rs.20,000/- levied by the AO. Ground No.1 is partly allowed.” 6. Aggrieved by the order of Ld. CIT(A), the assessee is in further appeal before us. ITA Nos.631 to 637/SRT/2023 Viraj Shirishkumar Modi 7. Shri Bipin Jariwala, Learned Counsel for the assessee

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

142(1) of the Act. Accordingly, the penalty imposed is restricted to Rs.10,000/- as against Rs.20,000/- levied by the AO. Ground No.1 is partly allowed.” 6. Aggrieved by the order of Ld. CIT(A), the assessee is in further appeal before us. ITA Nos.631 to 637/SRT/2023 Viraj Shirishkumar Modi 7. Shri Bipin Jariwala, Learned Counsel for the assessee

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

142(1) of the Act. Accordingly, the penalty imposed is restricted to Rs.10,000/- as against Rs.20,000/- levied by the AO. Ground No.1 is partly allowed.” 6. Aggrieved by the order of Ld. CIT(A), the assessee is in further appeal before us. ITA Nos.631 to 637/SRT/2023 Viraj Shirishkumar Modi 7. Shri Bipin Jariwala, Learned Counsel for the assessee

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

142(1) of the Act. Accordingly, the penalty imposed is restricted to Rs.10,000/- as against Rs.20,000/- levied by the AO. Ground No.1 is partly allowed.” 6. Aggrieved by the order of Ld. CIT(A), the assessee is in further appeal before us. ITA Nos.631 to 637/SRT/2023 Viraj Shirishkumar Modi 7. Shri Bipin Jariwala, Learned Counsel for the assessee

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

142(1) of the Act. Accordingly, the penalty imposed is restricted to Rs.10,000/- as against Rs.20,000/- levied by the AO. Ground No.1 is partly allowed.” 6. Aggrieved by the order of Ld. CIT(A), the assessee is in further appeal before us. ITA Nos.631 to 637/SRT/2023 Viraj Shirishkumar Modi 7. Shri Bipin Jariwala, Learned Counsel for the assessee

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

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

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

u/s. 139(1) itself, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore the penalty is directed to be deleted. 8. In the result, the appeal of the assessee is allowed. The ld.CIT-DR in support of the departmental grounds assailing the 8. quashing

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. AASTHA ECO HOMES,, SURAT

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

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

u/s. 139(1) itself, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore the penalty is directed to be deleted. 8. In the result, the appeal of the assessee is allowed. The ld.CIT-DR in support of the departmental grounds assailing the 8. quashing