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

undisclosed income which had not been offered for taxation. Therefore, case of the assessee was reopened u/s.147 of the Act after recording reasons and obtaining necessary approval from appropriate authority and notice u/s.148 of the Act was issued on 31.03.2021. No return was filed in response to the above notice. Thereafter, notice u/s 142(1) of the Act along with

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

undisclosed income which had not been offered for taxation. Therefore, case of the assessee was reopened u/s.147 of the Act after recording reasons and obtaining necessary approval from appropriate authority and notice u/s.148 of the Act was issued on 31.03.2021. No return was filed in response to the above notice. Thereafter, notice u/s 142(1) of the Act along with

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

undisclosed income which had not been offered for taxation. Therefore, case of the assessee was reopened u/s.147 of the Act after recording reasons and obtaining necessary approval from appropriate authority and notice u/s.148 of the Act was issued on 31.03.2021. No return was filed in response to the above notice. Thereafter, notice u/s 142(1) of the Act along with

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

undisclosed income which had not been offered for taxation. Therefore, case of the assessee was reopened u/s.147 of the Act after recording reasons and obtaining necessary approval from appropriate authority and notice u/s.148 of the Act was issued on 31.03.2021. No return was filed in response to the above notice. Thereafter, notice u/s 142(1) of the Act along with

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

undisclosed income which had not been offered for taxation. Therefore, case of the assessee was reopened u/s.147 of the Act after recording reasons and obtaining necessary approval from appropriate authority and notice u/s.148 of the Act was issued on 31.03.2021. No return was filed in response to the above notice. Thereafter, notice u/s 142(1) of the Act along with

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

undisclosed income which had not been offered for taxation. Therefore, case of the assessee was reopened u/s.147 of the Act after recording reasons and obtaining necessary approval from appropriate authority and notice u/s.148 of the Act was issued on 31.03.2021. No return was filed in response to the above notice. Thereafter, notice u/s 142(1) of the Act along with

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

undisclosed income was considered as deemed income u/s.68 of the Act and initiated penalty proceedings considering the assessee has furnished inaccurate particulars of income. 3.2 It is respectfully submit that the act of concealment is committed at the time of filing of the return. What is punishable u/s 271

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

undisclosed income was considered as deemed income u/s.68 of the Act and initiated penalty proceedings considering the assessee has furnished inaccurate particulars of income. 3.2 It is respectfully submit that the act of concealment is committed at the time of filing of the return. What is punishable u/s 271

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

undisclosed income was considered as deemed income u/s.68 of the Act and initiated penalty proceedings considering the assessee has furnished inaccurate particulars of income. 3.2 It is respectfully submit that the act of concealment is committed at the time of filing of the return. What is punishable u/s 271

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

undisclosed income was considered as deemed income u/s.68 of the Act and initiated penalty proceedings considering the assessee has furnished inaccurate particulars of income. 3.2 It is respectfully submit that the act of concealment is committed at the time of filing of the return. What is punishable u/s 271

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

undisclosed income was considered as deemed income u/s.68 of the Act and initiated penalty proceedings considering the assessee has furnished inaccurate particulars of income. 3.2 It is respectfully submit that the act of concealment is committed at the time of filing of the return. What is punishable u/s 271

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

undisclosed income was considered as deemed income u/s.68 of the Act and initiated penalty proceedings considering the assessee has furnished inaccurate particulars of income. 3.2 It is respectfully submit that the act of concealment is committed at the time of filing of the return. What is punishable u/s 271

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

undisclosed income was considered as deemed income u/s.68 of the Act and initiated penalty proceedings considering the assessee has furnished inaccurate particulars of income. 3.2 It is respectfully submit that the act of concealment is committed at the time of filing of the return. What is punishable u/s 271

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

undisclosed income was considered as deemed income u/s.68 of the Act and initiated penalty proceedings considering the assessee has furnished inaccurate particulars of income. 3.2 It is respectfully submit that the act of concealment is committed at the time of filing of the return. What is punishable u/s 271

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

undisclosed income was considered as deemed income u/s.68 of the Act and initiated penalty proceedings considering the assessee has furnished inaccurate particulars of income. 3.2 It is respectfully submit that the act of concealment is committed at the time of filing of the return. What is punishable u/s 271

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

undisclosed and unexplained income of the assessee. Penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F of the Act were

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

undisclosed and unexplained income of the assessee. Penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F of the Act were

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

undisclosed and unexplained income of the assessee. Penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F of the Act were