MANISH BANSHILAL JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD- 2(2)(3), SURAT

In the result, assessee’s appeal in ITA No

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.571 To 573/Srt/2023 Assessment Year: (2009-19) (Physical Court Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.574 & 575/Srt/2023 Assessment Year: (2010-11) (Hybrid Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent)

set aside and restored back to the CIT(A) or AO. 5. It is therefore, prayed that the above addition may please be deleted as learned Members of the Tribunal may deem it proper. 6. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 2. Ground

MANISH BANSHILAL JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD 2(2)(3), SURAT, SURAT

In the result, assessee’s appeal in ITA No

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.571 To 573/Srt/2023 Assessment Year: (2009-19) (Physical Court Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.574 & 575/Srt/2023 Assessment Year: (2010-11) (Hybrid Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent)

set aside and restored back to the CIT(A) or AO. 5. It is therefore, prayed that the above addition may please be deleted as learned Members of the Tribunal may deem it proper. 6. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 2. Ground

MANISH BANSHILAL JARIWALA,SURAT vs. INCOME TAX OFFICE, WARD 2(2)(3), SURAT

In the result, assessee’s appeal in ITA No

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.571 To 573/Srt/2023 Assessment Year: (2009-19) (Physical Court Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.574 & 575/Srt/2023 Assessment Year: (2010-11) (Hybrid Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent)

set aside and restored back to the CIT(A) or AO. 5. It is therefore, prayed that the above addition may please be deleted as learned Members of the Tribunal may deem it proper. 6. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 2. Ground

MANISH BANSHILAL JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD - 2(2)(3), SURAT

In the result, assessee’s appeal in ITA No

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.571 To 573/Srt/2023 Assessment Year: (2009-19) (Physical Court Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.574 & 575/Srt/2023 Assessment Year: (2010-11) (Hybrid Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent)

set aside and restored back to the CIT(A) or AO. 5. It is therefore, prayed that the above addition may please be deleted as learned Members of the Tribunal may deem it proper. 6. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 2. Ground

MANISH BANSHILAL JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD 2(2)(3), SURAT

In the result, assessee’s appeal in ITA No

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.571 To 573/Srt/2023 Assessment Year: (2009-19) (Physical Court Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.574 & 575/Srt/2023 Assessment Year: (2010-11) (Hybrid Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent)

set aside and restored back to the CIT(A) or AO. 5. It is therefore, prayed that the above addition may please be deleted as learned Members of the Tribunal may deem it proper. 6. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 2. Ground

SHREE SAINATH SARVAJANIK SEWA MANDAL TRUST,UNA vs. ITO, EXEMPTION WARD, SURAT, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.204/Srt/2021 ("नधा"रणवष" / Assessment Years: (2016-17) (Physical Court Hearing) Shree Sainath Sarvajanik Sewa Vs. The Ito, Exemption Ward, Mandal Trust, Surat. N.H. No.8, Near Ganesh Sisodra, Unn-396445, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafts7802P (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri J. K. Chandnani, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 12/05/2022 घोषणाक"तार"ख/Date Of Pronouncement : 22/07/2022 आदेश / O R D E R Per Dr. A. L. Saini: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2016-17, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short ‘Ld. Cit(A)’] National Faceless Appeal Centre (In Short ‘Nfac), Delhi, In Appeal No. Itba/Nfac/S/250/2021-22/1036051308(1) Dated 30.09.2021, Which In Turn Arises Out Of A Penalty Order Passed By Assessing Officer U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’).

271(1)(c) of the Act were initiated for furnishing inaccurate particulars of income. Penalty notice was issued on 28.11.2019 to the assessee. In response to which the assessee trust explained that under a bona- fide belief that deduction of depreciation was allowable u/s 11(6) of the Act, it had claimed depreciation in its return of income filed

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 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. AVANTIS ENTERPRISE,, 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 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3,, SURAT vs. M/S. IMPERIAL DEVELOPERS,, SURAT

In the result, appeal of the Revenue is dismissed

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: 1 1992/Ahd/2016 Deputy Commissioner Vs Imperial Developers, Of Income Tax, . ‘Blossom’ Near Vesu Canal A.Y. 2013-14 Central Opp.Dps School, Circle-3, Surat – 395 Vesu, Surat. 001. [Pan: Aadfi 5694 R] िनधा"रती क" ओर से /Assessee By Shri Mehul Shah - Ca राज"व क" ओर से /Revenue By Shri Srinivas T.Bidari – Sr.Dr

losses or any deduction under chapter VI-A and hence, treating the said income under any head would not alter the total tax liability. In the said scenario when there would even no change in the tax liability, there would even be no question of filing of inaccurate particulars of income or concealment of income for initiating penalty u/s 271

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. 139(1) itself, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore the penalty is directed to be deleted. 8. In the result, the appeal of the assessee is allowed. The ld.CIT-DR in support of the departmental grounds assailing the 7. quashing

THE ITO, WARD-2(1)(4),, SURAT vs. M/S. VISHWAS HITECH INFRA PROJECT PVT. LTD.,, SURAT

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

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

u/s. 139(1) itself, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore the penalty is directed to be deleted. 8. In the result, the appeal of the assessee is allowed. The ld.CIT-DR in support of the departmental grounds assailing the 7. quashing

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. 139(1) itself, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore the penalty is directed to be deleted. 8. In the result, the appeal of the assessee is allowed. The ld.CIT-DR in support of the departmental grounds assailing the 7. quashing