YASH BHUPESHBHAI TAMAKUWALA,SURAT vs. INCOME TAX OFFICER, WARD - 2(2)(5), NOW INCOME TAX OFFICER - 1(2)(6), SURAT

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.580/Srt/2023 Assessment Year: (2013-14) (Physical Hearing) Yash Bhupeshbhai Tamakuwala, Vs. The Ito, 1/208, Kharadi Sheri, Nanpura, Ward- 1(2)(6), Surat – 395001. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ajypt3602P (Appellant) (Respondent)

penalty u/s 271(1)(c) of the Act on the basis of ITA.580/SRT/2023/AY.2013-14 Yash B. Tamakuwala invalid and improper show cause notice issued under section 274 read with section 271 of the Act. 3) Each Ground of appeal is without prejudice to the other grounds of the appeal. 4) The Appellant craves leave to add, amend, alter, modify, substitute, delete

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.

54,000/-, was made by the assessing officer on estimated basis, treating the income as the unexplained sources. Hence penalty proceedings u/s 271(1)(c) r.w.s. 274 of the Act was also initiated on this estimated addition. 4. Later on, the Assessing Officer has also initiated penalty proceedings u/s 271(1)(c) of the Act, on the above addition. Therefore

KHODIYAR ORGANISERS, SURAT,SURAT vs. ACIT, CIRCLE-2(3), SURAT, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.36/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) M/S Khodiyar Organisers, Vs. Acit, Central Plaza, Near Om Terrace, Circle – 2(3), New City Light Road, Surat – Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakfk1498A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 21/07/2025 Date Of Pronouncement 13/08/2025

section 250 of the Income-tax Act, 1961 (‘in short, the Act’) dated 27.12.2023 by the Commissioner of Income-tax (Appeal) - 11, Ahmedabad [in short ‘the CIT(A)’] for the assessment year (AY) 2015-16. 2. The grounds of appeal raised by the assessee are as under: “1. On the facts and in the circumstances of the case as well

KRISTINA NATHABHAI KRICHCHAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3), 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.349/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Hearing) Kristina Nathabhai Krichchan, Vs. The Dcit, Circle-2(3), 2/4, Zankhana Apartment, Surat. 21 Narmad Nagar Society, Athwalines, Surat – 395001. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Dwipk2888D Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) 10/05/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

54(1) of the Act. In normal circumstances by executing an agreement to sell in respect of immovable property, a right in personam is created in favour of the transferee/vendee and when such a right is created, the vendor is restrained to sell the said property to someone else because the transferee has got a legitimate right to enforce specific

SAHAJANAND MEDICAL TECHNOLOGIES LIMITED ,SURAT vs. SURAT, SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 998/Srt/2024 (Ay 2006-07) (Physical Court Hearing) Sahajanand Medical Technologies Deputy Commissioner Of Income- Ltd. Nr. Dabholi Char Rasta, Tax, Circle-2(1)(2), Surat, Room बनाम Ved Road, No.602, 6Th Floor, Vs Surat-395 004 Aaykar Bhavan, Majura Gate, [Pan : Aafcs 7694 L] Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

penalty u/s 271(1)(c) of the I.T. Act. 2. The appellant reserves the right to add, alter, amend or withdraw any grounds of appeal.” 2. Rival submission of both the parties heard and record perused. The Ld. Authorized Representative (Ld.AR) of the assessee submits that assessment Sahajanand Medical Technologies Ltd. for AY 2006-07 was completed under section

SANJAY KUMAR CHOUDHARY HUF,SURAT vs. INCOME TAX OFFICER- 2(3)(6), SURAT, SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.618/Srt/2023 Assessment Year: (2014-15) (Physical Hearing) Sanjay Kumar Choudhary Huf, Vs. The Ito, 408, Saryu Diamond Complex, Ward- 2(3)(6), Jadakadi, Mahidharpura, Surat Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) Appellant By Shri Himanshu Gandhi, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 16/10/2023 Date Of Pronouncement 30/10/2023

penalty levied under Section 271(1)(c) of the Act.” 7. I have heard both the parties and carefully gone through the submissions put forth on behalf of the assessee. I note that Assessing Officer has made the estimated addition in the assessee’s case vide assessment order dated 28.01.2016 passed by the Assessing Officer under section

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

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. MS. JANANI EXPORTS, MUMBAI

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.604/Srt/2024 (Assessment Year:2019-20) (Hybrid Hearing) Acit, Vs. M/S Janani Exports, Central Circle – 2, 704, Vastu Slip Apt., 7Th Floor, Nr. Surat Parsi Colony, Pump House, Andheri (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.9, 10 & 19/Srt/2024 (Ays:2013-14, 2014-15 & 2018-19) Acit, Vs. M/S Janani Exports, Central Circle – 2, 704, Vastu Slip Apt., 7Th Floor, Nr. Surat Parsi Colony, Pump House, Andheri (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.20 To 22/Srt/2024 (Ays: 2013-14 To 2015-16) M/S Janani Exports, Vs. Acit, 704, Vastu Slip Apt., 7Th Floor, Nr. Central Circle – 2, Parsi Colony, Pump House, Andheri Surat (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.35 To 38/Srt/2024 (Ays: 2016-17 To 2019-20) M/S Janani Exports, Vs. Acit, 704, Vastu Slip Apt., 7Th Floor, Nr. Central Circle – 2, Parsi Colony, Pump House, Andheri Surat (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent)

Sections 139 to 158 of the Act. The special procedure for assessment of search case under Chapter XIV-B u/s 158B to BI for search and seizure action u/s 132 of the Act and requisition u/s 132A continued till 31st May, 2003. Subsequently, assessment in case of search or requisition is carried out u/s 153A, 153B, 153C and 153D

GAHNSHYAM K KEVADIYA HUF,SURAT vs. ITO, WARD-1(3)(6), SURAT

In the result, the ground of appeal raised in this\nappeal is allowed

penalty u/s 271(1)(c)\nof the Income Tax Act, 1961.\n7.It is therefore prayed that above addition may please be deleted as learned\nMembers of the Tribunal may deem it proper.\n8. Appellant craves leave to add, alter or delete any ground(s) either before or in\nthe course of the hearing of the appeal.\"\n2. Rival submissions

GHANSHYAM K KEVADIYA HUF,SURAT vs. ITO-1(3)(6), SURAT

In the result, the ground of appeal raised in this\nappeal is allowed

penalty u/s 271(1)(c)\nof the Income Tax Act, 1961.\n7.It is therefore prayed that above addition may please be deleted as learned\nMembers of the Tribunal may deem it proper.\n8. Appellant craves leave to add, alter or delete any ground(s) either before or in\nthe course of the hearing of the appeal.”\n2. Rival submissions

RAJENDRAPRASAD BABULAL KHETAN,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. - 4, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.142/Srt/2023 (Assessment Year: 2017-18) (Physical Hearing) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent) आयकर अपील (खोज और ज"ती) सं./It(Ss)A Nos.32/Srt/2023 (Assessment Year: 2017-18) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent)

Penalty proceedings u/s. 271(1)(c) of the Act are initiated on this issue for concealment of income.” 6. In view of the above aforesaid factual and legal discussion and respectfully following the decision of Madras High Court in Kumararani Meenakshi Achi (supra) and decision of Co-ordinate Bench in Prabhodhchandra Ambelal Desai (supra), the revenue cannot treat the assessee

THAKORBHAI CHHAGANBHAI MORI,BHARUCH vs. ITO, WARD 1(1), BHARUCH

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

penalty of Rs.9,54,208/- u/s. 271(1)(c) of the Act, for the year under consideration, wherein the Ld. A.O. has mentioned that the Ld. CIT(A) has dismissed the appeal of the appellant vide his order dated 12.02.2024. The appellant then approached his Counsels M/s. Mukund & Rohit, Chartered Accountants, Vadodara for their ⁠Ld. CIT(A) has already passed

GIRDHARBHAI HARIBHAI GAJERA,SURAT vs. ITO(INTERNATIONAL TAXATION), SURAT

In the result, additional grounds raised by the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.143/Srt/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1St Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepg 7339 M (Assessee ) (Respondent)

Penalty notice u/s. 271(l)(b) was also issued on 08.09.2017. The assessee with other persons have transferred two non- agricultural land to Shanti Integrated Textile Park Pvt. Ltd. and Assessee’s share was Rs.2.28,72,600. The assessee has not offered any capital gain or business income on sale of above land. The assessee vide letter dated 22nd December

SHRI NATHALAL D. DADHANIA,NA vs. ARIVS.INCOME TAX OFFICER, WARD-4, NAVSARI

In the result, this appeal of assessee is allowed for statistical purposes only

Bench: Shri Pawan Singh(Physical Hearing) Shri Nathalal D. Dadhania, I.T.O., At & Post Donja, Tal: Chikhli, Ward-4, Vs. Navsari-396521. Navsari. Pan No. Anppd 2418 M Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals), Valsad (in short, the ld. CIT(A)) dated 25/07/2018 for the Assessment Year (AY) 2009-10. The assessee has raised following grounds of appeal: “1. On the facts

THE ACIT, CIRCLE-1, BHARUCH vs. M/S. J.K. JEWELLERS, BHARUCH

In the result, ground No.3 raised by the Revenue, is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.440/Srt/2018 Assessment Year: (2014-15) (Virtual Hearing) The Acit, Circle-1, Vs. M/S. J. K. Jewellers, Bharuch. Station Road, Near Rungta School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent) आयकर अपील सं./Ita No.443/Srt/2018 Assessment Year: (2014-15) M/S. J. K. Jewellers, Vs. The Acit, Circle-1, Station Road, Near Rungta Bharuch. School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent)

271(1)(c) and holding ground no.5 to be pre-mature. 5. The assessee craves leave to add, amend and/or alter the ground or grounds of appeal either before or at the time of hearing of the appeal.” 5. Since the grounds of appeals raised by the Revenue and Assessee are interconnected and mix, therefore, we shall adjudicate them together

M/S. J.K. JEWELLERS,BHARUCH vs. THE ACIT, CIRCLE-1, BHARUCH

In the result, ground No.3 raised by the Revenue, is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.440/Srt/2018 Assessment Year: (2014-15) (Virtual Hearing) The Acit, Circle-1, Vs. M/S. J. K. Jewellers, Bharuch. Station Road, Near Rungta School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent) आयकर अपील सं./Ita No.443/Srt/2018 Assessment Year: (2014-15) M/S. J. K. Jewellers, Vs. The Acit, Circle-1, Station Road, Near Rungta Bharuch. School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent)

271(1)(c) and holding ground no.5 to be pre-mature. 5. The assessee craves leave to add, amend and/or alter the ground or grounds of appeal either before or at the time of hearing of the appeal.” 5. Since the grounds of appeals raised by the Revenue and Assessee are interconnected and mix, therefore, we shall adjudicate them together

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. In the affidavit, the assessee stated that CIT(A) has passed order u/s 250 of the Act on 15.09.2023. However, the assessee filed the appeal on 29.06.2024. Therefore, there is a delay of 63 days. The assessee