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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

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)

u/s 271(1)© has undergone a substantial change after the insertion of Explanation (1) to Section 271(1)© w.e.f. 1.4.1976. Explanation (1) to section 271(1)(c) raises a presumption that as and when any amount is added or disallowed in computing the total income the same shall be deemed or represent the income in respect of which particulars have

INCOME TAX OFFICER, WARD-1(2)(6), SURAT, SURAT vs. HITESHBHAI POPATBHAI SAKARIYA, SURAT

In the result, appeal of the revenue is dismissed

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.107 To 109/Srt/2025 Assessment Years:(2010-11 To 2012-13) (Hybrid Hearing) The Ito, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akvps5306G (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025 आयकर अपील सं./Ita No.115/Srt/2025 Assessment Year:(2007-08) The Ito, Vs. Navinbhai Himatlal Shah, Ward – 1(3)(1), 7/Swashray Society, Diwali Baug, Surat Athwalines, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Cross Objection No.1/Srt/2025 [Arising In Ita No.115/Srt/2025] Assessment Year:(2007-08) Navinbhai Himatlal Shah, Vs. The Ito, 7/Swashray Society, Diwali Baug, Ward – 1(3)(1), Athwalines, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Appellant By Shri Mitul R. Mehta, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025

u/s 271(1)(c) of the I.T. Act, 1961 of Rs.2,77,371/- without appreciating the fact that the assessee claimed bogus purchases in its Return of Income in order to suppress taxable income thereby making himself liable for Penalty uls 271(1)(c) of the Income-tax Act, 1961. b) Whether on the facts and circumstances of the case

INCOME TAX OFFICER, WARD-1(2)(6), SURAT, SURAT vs. HITESHBHAI POPATBHAI SAKARIYA, SURAT

In the result, appeal of the revenue is dismissed

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.107 To 109/Srt/2025 Assessment Years:(2010-11 To 2012-13) (Hybrid Hearing) The Ito, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akvps5306G (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025 आयकर अपील सं./Ita No.115/Srt/2025 Assessment Year:(2007-08) The Ito, Vs. Navinbhai Himatlal Shah, Ward – 1(3)(1), 7/Swashray Society, Diwali Baug, Surat Athwalines, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Cross Objection No.1/Srt/2025 [Arising In Ita No.115/Srt/2025] Assessment Year:(2007-08) Navinbhai Himatlal Shah, Vs. The Ito, 7/Swashray Society, Diwali Baug, Ward – 1(3)(1), Athwalines, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Appellant By Shri Mitul R. Mehta, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025

u/s 271(1)(c) of the I.T. Act, 1961 of Rs.2,77,371/- without appreciating the fact that the assessee claimed bogus purchases in its Return of Income in order to suppress taxable income thereby making himself liable for Penalty uls 271(1)(c) of the Income-tax Act, 1961. b) Whether on the facts and circumstances of the case

INCOME TAX OFFICER, WARD-1(2)(6), SURAT, SURAT vs. HITESHBHAI POPATBHAI SAKARIYA, SURAT

In the result, appeal of the revenue is dismissed

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.107 To 109/Srt/2025 Assessment Years:(2010-11 To 2012-13) (Hybrid Hearing) The Ito, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akvps5306G (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025 आयकर अपील सं./Ita No.115/Srt/2025 Assessment Year:(2007-08) The Ito, Vs. Navinbhai Himatlal Shah, Ward – 1(3)(1), 7/Swashray Society, Diwali Baug, Surat Athwalines, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Cross Objection No.1/Srt/2025 [Arising In Ita No.115/Srt/2025] Assessment Year:(2007-08) Navinbhai Himatlal Shah, Vs. The Ito, 7/Swashray Society, Diwali Baug, Ward – 1(3)(1), Athwalines, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Appellant By Shri Mitul R. Mehta, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025

u/s 271(1)(c) of the I.T. Act, 1961 of Rs.2,77,371/- without appreciating the fact that the assessee claimed bogus purchases in its Return of Income in order to suppress taxable income thereby making himself liable for Penalty uls 271(1)(c) of the Income-tax Act, 1961. b) Whether on the facts and circumstances of the case

INCOME TAX OFFICER, WARD-1(3)(1), SURAT, ANAVIL BUSINESS CENTRE, SURAT vs. NAVINBHAI HIMATLAL SHAH, DIWALI BAUG ATHWALINES

In the result, appeal of the revenue is dismissed

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.107 To 109/Srt/2025 Assessment Years:(2010-11 To 2012-13) (Hybrid Hearing) The Ito, Vs. Hiteshbhai Popatbhai Sakariya, Ward – 1(2)(6), 17, Hetal Nagar Society, Rander Road, Surat Near Navyug College, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akvps5306G (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025 आयकर अपील सं./Ita No.115/Srt/2025 Assessment Year:(2007-08) The Ito, Vs. Navinbhai Himatlal Shah, Ward – 1(3)(1), 7/Swashray Society, Diwali Baug, Surat Athwalines, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Cross Objection No.1/Srt/2025 [Arising In Ita No.115/Srt/2025] Assessment Year:(2007-08) Navinbhai Himatlal Shah, Vs. The Ito, 7/Swashray Society, Diwali Baug, Ward – 1(3)(1), Athwalines, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afsps3575H (Appellant) (Respondent) Appellant By Shri Mitul R. Mehta, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 06/05/2025

u/s 271(1)(c) of the I.T. Act, 1961 of Rs.2,77,371/- without appreciating the fact that the assessee claimed bogus purchases in its Return of Income in order to suppress taxable income thereby making himself liable for Penalty uls 271(1)(c) of the Income-tax Act, 1961. b) Whether on the facts and circumstances of the case

INCOME TAX OFFICER, WARD-1(2)(6), SURAT, SURAT vs. HITESHBHAI POPATBHAI SAKARIYA, SURAT

In the result, appeal of the revenue is dismissed

Bench: SHRI SANJAY GARG (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

69C of the Act. The AO also initiated penalty proceedings u/s 271(1)(c) of the Act for furnishing inaccurate particulars of income. The AO has disallowed 25% of total non- genuine purchases of Rs.4,84,128/- from the concerns of Rajendra Jain Group, who were found to have provided accommodation entries by way of bogus purchase, sale and unsecured

INCOME TAX OFFICER, SURAT vs. BORDA BROTHERS, VARACHHA ROAD, SURAT

In the result, both the appeals filed by the Department are dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

penalty under Section 271(1)(c) of the Act. Since common facts and issues for consideration are involved for both the years under consideration, both appeals filed by the assessee are taken up together. We shall first deal with ITA No. 1062/Srt/2024 (A.Y. 2007-08) 2. The Department raised the following grounds of appeal: ITA Nos.1062&1068/Srt/2024 ITO vs. Borda

INCOME TAX OFFICER, WARD-3(3)(1), SURAT, SURAT vs. BORDA BROTHERS, SURAT

In the result, both the appeals filed by the Department are dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

penalty under Section 271(1)(c) of the Act. Since common facts and issues for consideration are involved for both the years under consideration, both appeals filed by the assessee are taken up together. We shall first deal with ITA No. 1062/Srt/2024 (A.Y. 2007-08) 2. The Department raised the following grounds of appeal: ITA Nos.1062&1068/Srt/2024 ITO vs. Borda

TRUPTI PIYUSH SHAH,,SURAT vs. DY. CIT, CIRCLE-3(3), SURAT

In the result, both the appeals of the assessee are allowed

u/s 69C of the I.T.Act, 1961. Hence, logically and inescapably, this case falls within the mischief of section 271(1)(c). The assessee’s case covered by explanation 1 to section 271(1)(c) of the Act. In view of the above discussion, I am satisfied that the assessee has committed a default under section 271

TRUPTI PIYUSH SHAH,,SURAT vs. DY. CIT, CIRCLE-3(3), SURAT

In the result, both the appeals of the assessee are allowed

u/s 69C of the I.T.Act, 1961. Hence, logically and inescapably, this case falls within the mischief of section 271(1)(c). The assessee’s case covered by explanation 1 to section 271(1)(c) of the Act. In view of the above discussion, I am satisfied that the assessee has committed a default under section 271

RAJESHBHAI POPATBHAI GABANI,SURAT vs. ITO, WARD-3(2)(3), SURT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

u/s. 71 of the IT Act…………………." .". The income-tax is only one tax and levied on the sum total on the income classified and chargeable under various heads. Section 14 has classified different heads of income and income under each head is separately computed. Income which is computed in accordance with law is one income and it is not collection

RAJESHBHAI POPATBHAI GABANI,SURAT vs. ITO, WARD-3(2)(3), SURT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

u/s. 71 of the IT Act…………………." .". The income-tax is only one tax and levied on the sum total on the income classified and chargeable under various heads. Section 14 has classified different heads of income and income under each head is separately computed. Income which is computed in accordance with law is one income and it is not collection