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, 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, 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

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. VIP CORPORATION,, 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, CENTRAL CIRCLE-3,, SURAT vs. M/S. SHANTINATH 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 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

RAJ KISHORE PRASAD,AHMEDABAD vs. INCOME TAX OFFICER, WARD - 3, VALSAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.146/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Raj Kishore Prasad, Vs. The Ito, 201, 2Nd Floor, Devashish Complex, Ward-3, Nr. Regenta Central Antarim Hotel, Valsad Off Cg Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp0535A (Assessee) (Respondent)

70,220/- u/s. 271C of the act. 11. Aggrieved assessee has filed appeal before the Id. CIT(A). The Id. CIT(A) has sustained the penalty levied by the Joint CIT on the ground that section 10(5) r.w.s. 2(b) no way provides that assessee is at liberty to claim exemption out of his total package spent on overseas

ACIT, CIRCLE-3(2), SURAT vs. M/S. VINAY DIAMONDS, SURAT

In the result, appeal of the Revenue is dismissed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.103/Srt/2020 (िनधा"रणवष" / Assessment Year: (2016-17) (Physical Court Hearing) Assistant Commissioner Of Income M/S Vinay Diamonds 201 To 205, 2Nd Floor, Avad Building, Tax, Circle-3(2), Surat, Room Vs. Opp. Mehta Petrol Pump, Katargam, No.410, Aaykar Bhavan, Majura Surat-395004 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajfv 5089 M (अपीलाथ" /Appellant) (""थ"/Respondent)

70 cases, therefore assessing officer held that the penalty provision u/s 271-I of the Act is applicable. The section

UTKARSH VASANTKUMAR MEHTA,SILVASSA vs. DCIT, VAPI CIRCLE, VAPI

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

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

section 271(1)(c) of the Act. 2. Brief facts of the case are that while passing the assessment order the AO made addition on account of undisclosed duty drawback of 70,299/-. The addition was made by taking view that during assessment, assessing officer noted that assessee has credited an amount of ₹ 1,75,523/- on account of duty

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

70 and if the same is considered under any other head other than 'salaries', set off to be under Section 71 of the Act.” ITA No.51, 52 & 53/SRT/2020 (AY 2009-10 to 2011-12) Rajeshkumar Popatbhai Gabani 15. We have also considered the decision in the case of Hon'ble Supreme Court in the case of CIT Vs. D.P.Sandu Bros

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

70 and if the same is considered under any other head other than 'salaries', set off to be under Section 71 of the Act.” ITA No.51, 52 & 53/SRT/2020 (AY 2009-10 to 2011-12) Rajeshkumar Popatbhai Gabani 15. We have also considered the decision in the case of Hon'ble Supreme Court in the case of CIT Vs. D.P.Sandu Bros

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

70 and if the same is considered under any other head other than 'salaries', set off to be under Section 71 of the Act.” ITA No.51, 52 & 53/SRT/2020 (AY 2009-10 to 2011-12) Rajeshkumar Popatbhai Gabani 15. We have also considered the decision in the case of Hon'ble Supreme Court in the case of CIT Vs. D.P.Sandu Bros

VIJAYBHAN SINGH RAJPUT,SURAT vs. ITO, WARD-2(3)(4), SURAT, SURAT

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

Bench: Shri Pawan Singh(Physical Hearing) Vijaybhan Singh Rajput, I.T.O., Plot No. 131/3, Near Shrisati Tex Ward-2(3)(4), Vs. Prints, Gidc, Pandesara, Surat. Surat. Pan No. Abxpr 3970 L Appellant/ Assessee Respondent/ Revenue

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. Brief facts of the case are that the assessee filed his return of income for A.Y. 2011-12 on 22/09/2011 declaring income of Rs. 5,29,550/-. Subsequently, the case of assessee was reopened

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LIMITED, SURAT

In the result, this appeal of the Revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) D.C.I.T. M/S J.K. Paper Ltd. Circle-1(1)(2), P.O. Central Pulp Mill, Vs. Surat. Fort Songadh, Surat. Pan : Aaact 6305 N Appellant Respondednt

70,257/-. The Assessing Officer imposed penalty @ 100% of tax sought to be evaded. The Assessing office worked out the penalty of Rs. 4,45,50,780/- in his order dated 26.03.2018. 6. Aggrieved by the penalty under Section 271(1)(c) of the Act, the assessee filed appeal before the ld. CIT(A). Before

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

70,293/- 15. Without prejudice to ground 14(b), it is submitted that write back of provision for pit covering expenses amounting to Rs.3,07,052/- ought to be excluded while computing book profit 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

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

70,293/- 15. Without prejudice to ground 14(b), it is submitted that write back of provision for pit covering expenses amounting to Rs.3,07,052/- ought to be excluded while computing book profit 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