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

21. Shri Jagasheth, Ld. Counsel for the assessee, pleaded that the penalty under section 271(1)(c) of the Act to the tune of Rs.12,50,901/- was imposed on the fictitious sale. Since the Assessing Officer has already considered the fictitious sale while making the addition, therefore no penalty can be imposed on the fictitious sale, as the fictitious

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

21. Shri Jagasheth, Ld. Counsel for the assessee, pleaded that the penalty under section 271(1)(c) of the Act to the tune of Rs.12,50,901/- was imposed on the fictitious sale. Since the Assessing Officer has already considered the fictitious sale while making the addition, therefore no penalty can be imposed on the fictitious sale, as the fictitious

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

21. Shri Jagasheth, Ld. Counsel for the assessee, pleaded that the penalty under section 271(1)(c) of the Act to the tune of Rs.12,50,901/- was imposed on the fictitious sale. Since the Assessing Officer has already considered the fictitious sale while making the addition, therefore no penalty can be imposed on the fictitious sale, as the fictitious

SHRI VIJAY CHAMPAK PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-6(4), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.281/Ahd/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vijay Champak Patel, Vs. Income Tax Officer, Pachhlu Faliyu, Near Water Ward-6(4), Surat Tank, Bharthana, Vesu, Surat

5 Vijay Champak Patel Assessment Year: 2011-12 69,04,000/- 16,00,000/- 30.09.2011 confirmed by CIT(A) and upheld by ITAT. 08.08.2011 (Penalty levied) 11. On the basis of aforesaid facts the Ld. Counsel explained that on the disallowance shown at Serial No.1, which has been deleted by Tribunal (in ITA No. 2687/Ahd/2014 dated 24/07/2017) thus, no penalty

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

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

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

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

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

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

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

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

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

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

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

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

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

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

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

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

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 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133(6) for example, are only

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 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133(6) for example, are only

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 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133(6) for example, are only

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 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133(6) for example, are only

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 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133(6) for example, are only

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 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133(6) for example, are only

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 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133(6) for example, are only