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

271(1)(c) of Income Tax Act, 1961 without passing speaking order. Ground 3. On the facts and circumstances of the case and law, 3 the Ld. CIT(A) failed to consider that the penalty is not leviable when the addition is made on estimation basis. Ground 4. Appellant craves leave to add further grounds or to amend or alter

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

271(1)(c) of Income Tax Act, 1961 without passing speaking order. Ground 3. On the facts and circumstances of the case and law, 3 the Ld. CIT(A) failed to consider that the penalty is not leviable when the addition is made on estimation basis. Ground 4. Appellant craves leave to add further grounds or to amend or alter

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

section 271(1)(c) of the Act are not attracted to cases where the income of an assessee is assessed on estimate basis and additions are made therein. When the additions have been made on the basis of estimate and not on account of any concrete evidence of concealment, then the penalty is not leviable." 12. It may be useful

JANAKKUMAR MUKUNDPRASAD PATEL,SURAT vs. INCOME TAX OFFICER WARD 1 BARDOLI, SURAT

In the result, the appeal of the assessee is allowed

Bench: Dr. A. L. Saini, Am आयकर अपील सं./Ita No.418/Srt/2023 ("नधा"रण वष" / Assessment Year: (2014-15) (Physical Court Hearing) Janakkumar Mukundprasad Income Tax Officer, Ward 1, Patel Bardoli Vs. 57 Omnagar, Tarsadi Kosamba (R.S) Surat-394120 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Auzpp 2106 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Ms. Chaitali Shah, Ca िनधा"रती की ओर से /Respondent By Shri Vinod Kumar, Sr. Dr 05/10/2023 सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement 30/10/2023 आदेश / Order Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2014-15, Is Directed Against The Order Passed By The National Faceless Appeal Centre, Delhi [In Short, “Nfac/Ld. Cit(A)”] Dated 18.04.2023, Which In Turn Arises Out Of A Penalty Order Passed By The Income Tax Officer Ward-1 Bardoli, Under Section 271(1)(C) Of The Income Tax Act, 1961 (In Short ‘The Act’), Dated 02.06.2017. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “1.On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Assessing Officer Has Erred In Levying Penalty U/S 271(1)(C) When Assessing Office Had Not Specified In The Notice U/S 274 R.W.S. 271(1)(C) Whether The Penalty Was Leviable For Concealment Of Particulars Income Or For Furnishing Inaccurate Particulars Thereof. 2. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A) Has Erred In Confirming The Action Of Assessing Office In Levying Penalty Of Rs.3,09,062/- U/S 271(1)(C) Of The I.T. Act, 1961. 3. It Is Therefore Prayed That Penalty Levied By The Assessing Office & Confirmed By Cit(A) May Please Be Deleted.

u/s 271(1)(c) of the Act, on estimated addition is sustainable or not, was considered by various judicial forums across India. I find that Co-ordinate Bench of ITA.418/SRT/2023 AY.14-15 Janakkumar M Patel ITAT-Surat, in the case of Gipilon Texturising Pvt. Ltd. Vs. ITO in ITA No.293 & 294/SRT/2013, order dated 13.04.2021, held that penalty on estimated addition

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

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

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

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

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

AKASH MAGANLAL PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAST

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 141, 142, 143, 144, 145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, Ta-Kamrej, Surat. Surat-395206. Pan No. Bhvpp 6740 B Appellant/ Assessee Respondent/ Revenue

145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Hearing in Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, TA-Kamrej, Surat. Surat-395206. PAN No. BHVPP 6740 B Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing

AKASH MAGANLAL PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX-1, CENTRAL CIRCLE, SURAT

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 141, 142, 143, 144, 145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, Ta-Kamrej, Surat. Surat-395206. Pan No. Bhvpp 6740 B Appellant/ Assessee Respondent/ Revenue

145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Hearing in Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, TA-Kamrej, Surat. Surat-395206. PAN No. BHVPP 6740 B Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing

AKASH MAGANLAL PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAST

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 141, 142, 143, 144, 145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, Ta-Kamrej, Surat. Surat-395206. Pan No. Bhvpp 6740 B Appellant/ Assessee Respondent/ Revenue

145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Hearing in Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, TA-Kamrej, Surat. Surat-395206. PAN No. BHVPP 6740 B Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing

AKASH MAGANLAL PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAST

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 141, 142, 143, 144, 145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, Ta-Kamrej, Surat. Surat-395206. Pan No. Bhvpp 6740 B Appellant/ Assessee Respondent/ Revenue

145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Hearing in Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, TA-Kamrej, Surat. Surat-395206. PAN No. BHVPP 6740 B Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing

AKASH MAGANLAL PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAST

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 141, 142, 143, 144, 145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, Ta-Kamrej, Surat. Surat-395206. Pan No. Bhvpp 6740 B Appellant/ Assessee Respondent/ Revenue

145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Hearing in Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, TA-Kamrej, Surat. Surat-395206. PAN No. BHVPP 6740 B Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing

AKASH MAGANLAL PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAST

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 141, 142, 143, 144, 145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, Ta-Kamrej, Surat. Surat-395206. Pan No. Bhvpp 6740 B Appellant/ Assessee Respondent/ Revenue

145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Hearing in Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, TA-Kamrej, Surat. Surat-395206. PAN No. BHVPP 6740 B Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing

AKASH MAGANLAL PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAST

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 141, 142, 143, 144, 145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, Ta-Kamrej, Surat. Surat-395206. Pan No. Bhvpp 6740 B Appellant/ Assessee Respondent/ Revenue

145, 146 & 147/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Hearing in Virtual Court) Akash Maganlal Patel, D.C.I.T., 174, Shree Gadhpur Township, Central Circle-1, Vs. Pasodara Gam, TA-Kamrej, Surat. Surat-395206. PAN No. BHVPP 6740 B Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing

GANESH GANPAT ALIM,MAHARASHTRA vs. ITO WASRD-3(3)(1), SURAT

In the result, appeals filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.40/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) (Physical Hearing) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -1(1)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F आयकर अपील सं./Ita No.41/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -3(3)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) With Shri Vinod Kumar, Sr. Dr 22/03/2023 Date Of Hearing Date Of Pronouncement 08/05/2023 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By The Assessee, Pertaining To Assessment Year (Ay) 2012-13, Are Directed Against The Orders Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short “The Ld. Cit(A)”], Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 144 R.W.S 147 & 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”).

Penalty proceedings u/s 271(1)(c) of the Act initiated for furnishing inaccurate particulars of income thereby concealment of income.” 11. Therefore, Ld. Counsel contended that the issue has been discussed and examined by the Assessing Officer in the original assessment order, dated 30.03.2015 for assessment order 2012-13, therefore the Assessing Officer should not have recorded reasons again

GANESH GANPAT ALIM,MAHARASHTRA vs. INCOME TAX OFFICER, WARD-1(1)(1), SURAT

In the result, appeals filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.40/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) (Physical Hearing) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -1(1)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F आयकर अपील सं./Ita No.41/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -3(3)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) With Shri Vinod Kumar, Sr. Dr 22/03/2023 Date Of Hearing Date Of Pronouncement 08/05/2023 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By The Assessee, Pertaining To Assessment Year (Ay) 2012-13, Are Directed Against The Orders Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short “The Ld. Cit(A)”], Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 144 R.W.S 147 & 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”).

Penalty proceedings u/s 271(1)(c) of the Act initiated for furnishing inaccurate particulars of income thereby concealment of income.” 11. Therefore, Ld. Counsel contended that the issue has been discussed and examined by the Assessing Officer in the original assessment order, dated 30.03.2015 for assessment order 2012-13, therefore the Assessing Officer should not have recorded reasons again

SHRI BHARATKUMAR T. PATEL,,SURAT vs. THE ITO, WARD-3(3)(1),, SURAT

In the result, Ground No.1 of appeal is allowed

u/s. 143(3) of the Act. 3. Aggrieved by the assessment order, the assessee had preferred an appeal before the CIT(A). The CIT(A) has sustained addition of Rs.20,46,592/- as against the addition of Rs.1,20,00,000/- made by the AO on account of commission income and balance amount of commission amounting of Rs.99

MEENAXI GEMS PVT LTD,SURAT vs. INCOME TAX OFFICER, WD-1(1)(4), SURAT, SURAT

In the result, the appeal of the assessee in ITA No

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.612 & 613/Srt/2025 Assessment Year: (2007-08) (Hybrid Hearing) Meenaxi Gems Pvt. Ltd., Vs. Ito, 5/1108-A, 1167/68-B, Santok Ward – 1(1)(4), Diamonds Office No.106, Gurjar Surat Faliya, Haripura, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcm4645B (Appellant) (Respondent) Appellant By Shri Prakash Jhunjhunwala, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 27/11/2025

u/s. 145(3) of the Act. The AO specifically recorded satisfaction for initiation of penalty proceedings u/s.271(1)(c) of the Act and thereafter issued notice u/s.274 read with section 271