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

section 54F of the Act. As such, the deduction of Rs.52,04,000/- claimed by the assessee u/s 54F is disallowed and added to the total income of 3 Vijay Champak Patel Assessment Year: 2011-12 the assessee. By claiming incorrect deduction, the assessee has furnished inaccurate particulars of his income, for which, penalty proceedings u/s. 271(1)(c) r.w.s

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

U/s. 271(1)(c) of the Act. This ground is allowed.” 17. On consideration of the facts of the assessee’s case and the judicial precedents reproduced above, we are of the considered view that the levy of penalty under section 271(1)(c) of the Act cannot be sustained. In the present case, the addition made by the Assessing

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

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. ANJANI DEVELOPERS,, SURAT

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

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

THE DCIT, CIRCLE-2(3),,, SURAT vs. M/S. ASTHA DEVELOPERS,, SURAT

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

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

THE ITO, WARD-1,, BARDOLI vs. M/S. RAM CORPORATION,, SURAT

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

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. GOKULDHAM ENTERPRISE,, SURAT

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

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

THE ITO, WARD-2(3)(4),, SURAT vs. M/S. SHUBH CORPORATION,, SURAT

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

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

THE DCIT, CIRCLE-2(2),, SURAT vs. M/S. R.L.B. DEVELOPERS,, SURAT

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

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. BALAJI ENTERPRISE,, SURAT

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

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

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

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

THE ITO, WARD-2(3)(5),, SURAT vs. M/S. GANGOTRI CORPORATION,, SURAT

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

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

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:

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 7. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

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:

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 7. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

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:

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 7. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

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:

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 7. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted hereunder

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. SHREE INFRA, SURAT

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

Bench: Smt. Diva Singh & Shri O.P.Meena

u/s. 271(l)(c). The Hon'ble Supreme Court in case of CIT vs. Khoday Eswarsa & Sons 1972 CTR (SC) 295 : (1972) 83 ITR 369, the same position was reiterated. In that case, the Tribunal had stated that there might be justification for making additions in the original assessment order to the amount shown in the return, but those additions

THE ITO, WARD-1,, BARDOLI vs. M/S. GIRIRAJ DEVELOPERS,, SURAT

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

Bench: Smt. Diva Singh & Shri O.P.Meena

u/s. 271(l)(c). The Hon'ble Supreme Court in case of CIT vs. Khoday Eswarsa & Sons 1972 CTR (SC) 295 : (1972) 83 ITR 369, the same position was reiterated. In that case, the Tribunal had stated that there might be justification for making additions in the original assessment order to the amount shown in the return, but those additions

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

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

Bench: Smt. Diva Singh & Shri O.P.Meena

u/s. 271(l)(c). The Hon'ble Supreme Court in case of CIT vs. Khoday Eswarsa & Sons 1972 CTR (SC) 295 : (1972) 83 ITR 369, the same position was reiterated. In that case, the Tribunal had stated that there might be justification for making additions in the original assessment order to the amount shown in the return, but those additions