BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

u/s 115JB of the Act. The appellant hereby reserves the right to add to, alter or amplify the above grounds of appeal, at any time before or at the time of appeal, so as to enable the Hon'ble Tribunal to decide the appeal in accordance with law.” 2. Brief facts of the case are that the assessee company filed

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

u/s 115JB of the Act. The appellant hereby reserves the right to add to, alter or amplify the above grounds of appeal, at any time before or at the time of appeal, so as to enable the Hon'ble Tribunal to decide the appeal in accordance with law.” 2. Brief facts of the case are that the assessee company filed

SHRI GORDHANBHAI R. ASODARIA,SURAT vs. ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE-3, SURAT

In the result, the ground No

Bench: Shri Pawan Singh(Virtual Hearing) Shri Gordhanbhai R. Asodaria, A.C.I.T., 8, Raghuvir Bunglow, City Light Road, Central Circle-3, Vs. Parle Point, Surat-395007. Surat. Pan No. Abapa 6910 G Appellant/ Assessee Respondent/ Revenue

u/s 271(1)(c) on the ground that it was premature. He ought to have appreciated, inter alia, that in the peculiar facts and circumstances of the assessee’s case, there being absolutely no Shri Gordhanbhai R. Asodaria Vs ACIT warrant/justification for initiating the penalty proceedings, he ought to have ordered for their being dropped, thereby saving both the assesse

M/S. RUBY GEMS PRIVATE LIMITED,SURAT vs. COMMISSIONER OF INCOME TAX (APPEALS), SURAT

In the result, appeal of the assessee is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.613/Srt/2024 Assessment Year: (2011-12) (Physical Court Hearing) M/S Ruby Gems Pvt. Ltd. Income Tax Officer, Ward- बनाम/ 10/15,Crown Plaza, 2(1)(1), Surat, Aaykar Bhawan, Vs. Salabatpura, Surat-395 002 Majura Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaecr 3885 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By None राज" की ओर से /Respondent By Shri Mukesh Jain, Sr-Dr सुनवाई की तारीख/Date Of Hearing 13/03/2025 उद्घोषणा की तारीख/Date Of Pronouncement 13/03/2025

penalty u/s 271(1)(c) of the Act. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 2. The appeal was filed on 24.05.2024. There was defect in the appeal memo., which was rectified by the Ld. AR of the assessee vide letter dated

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

Penalty etc. on my shoulders. I humbly submit that the impugned order is high pitched order and is also arbitrary.” 4. Apart from this, ld Counsel also submitted that entire delay has resulted due to mistake of assessee`s Tax Consultant, Shri Pradip Gohil, who has not checked the order of ld CIT(A) in the e-portal of Income