PINKY MANISHKUMAR JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(3), SURAT

In the result, the appeal filed by assessee, in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

section 144 r.w.s. 147 of the Act, and two penalty orders passed by Assessing Officer u/s 271(1)(c) and 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. These three appeals filed by the assessee for Assessment Year 2009-10, are barred by limitation by one day. The assessee has moved

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)

148 of IT Act, 1961 offering additional income, assessee cannot escape penalty u/s 271(1)(c) of the Act. The relevant case laws are as following: > PC Joseph & Bros (Kerala) 240 ITR 818 > Rakesh Suri (All) 331 ITR 458 > Sushma Devi Agarwal (ITAT-Kol-TM) 67 DTR 430 5.2 Also Where the omission is deliberate, he cannot

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

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. 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-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, 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, 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, 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 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. 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

VASIMKHAN HAMIDKHAN PATHAN,DANG vs. INCOME TAX OFFICER, WARD-5, NAVSARI, NAVSARI

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.704/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Vasimkhan Hamidkhan Pathan Income Tax Officer Ward-5, Navsari, Income Ta Office, Charpool, O Main Bazar, At & Po Waghai Vs. Awabaug, Navsari-396445 Tal, Dang-394730 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bptpp 6081 B (अपीलाथ" /Appellant) (""थ"/Respondent)

148 of the Act. Hence, assessee’s case is covered by the decisions referred to above and penalty u/s 271(1)(c) will not be imposable. 9. We also note that the Co-ordinate Bench of ITAT Delhi, in the case of Meeta Gutgutia (supra), on the same identical facts, deleted the penalty under section

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

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 DEVELOPERS,, 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 DCIT, CIRCLE-2(3),, SURAT vs. M/S. SHREE SAI DEVELOPERS,, SURAT

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

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. ITA No’s: 3175 to 3177, 3186, 3210, 18, 19, 21, 23 and 3225 of 2016 for A.Y. 2012-13 & 2013-14 Page

THE ITO, WARD-2(2)(4),, SURAT vs. M/S. SAI CORPORATION, SURAT

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

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. ITA No’s: 3175 to 3177, 3186, 3210, 18, 19, 21, 23 and 3225 of 2016 for A.Y. 2012-13 & 2013-14 Page