DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

reassessment proceedings initiated by the Assessing Officer are bad in law and it should be quashed. 22. On the other hand, Ld. DR for the Revenue stated that reasons are recorded as per the scheme of the provisions of section 147/148 of the Act and during the assessment stage, the assessee has not objected the reopening

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

reopening of assessment. The relevant portion of the decision is reproduced below for ready reference. “20. Nothing contained in the language of section 147 would permit to hold that even if all the parameters to enable the Assessing Officer to assess or reassess

SHRIFAL IMPEX PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

reopening of assessment. The relevant portion of the decision is reproduced below for ready reference. “20. Nothing contained in the language of section 147 would permit to hold that even if all the parameters to enable the Assessing Officer to assess or reassess

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

reopening of assessment. The relevant portion of the decision is reproduced below for ready reference. “20. Nothing contained in the language of section 147 would permit to hold that even if all the parameters to enable the Assessing Officer to assess or reassess

SHRI ASHISH NATVARLAL VASHI,,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-1,, NAVSARI

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.3522/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) Ashish Natvarlal Vashi, Vs. The Income Tax Officer, Ward-1, Tolat Falia, At & Post. Kaccholi, Navsari. Taluka Gandevi, Dist: Navsari, Navsari - 396370. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abypv5202C (Assessee) (Respondent)

reopening of assessment stated that the assessee has not filed any return of income for the assessment year under consideration whereas the assessee has duly filed return of income for the assessment year under consideration. Therefore, the AO has assumed wrong facts, hence, reassessment

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

assessing officer has no power to review, he has a power to reassess, but the reassessment has to be based on fulfilment of certain pre-conditions and if the concept of ‘change of opinion’ is removed as contemplated on behalf of revenue, then in the garb of reopening

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

assessing officer has no power to review, he has a power to reassess, but the reassessment has to be based on fulfilment of certain pre-conditions and if the concept of ‘change of opinion’ is removed as contemplated on behalf of revenue, then in the garb of reopening

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

assessing officer has no power to review, he has a power to reassess, but the reassessment has to be based on fulfilment of certain pre-conditions and if the concept of ‘change of opinion’ is removed as contemplated on behalf of revenue, then in the garb of reopening

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

assessing officer has no power to review, he has a power to reassess, but the reassessment has to be based on fulfilment of certain pre-conditions and if the concept of ‘change of opinion’ is removed as contemplated on behalf of revenue, then in the garb of reopening

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX., BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

assessing officer has no power to review, he has a power to reassess, but the reassessment has to be based on fulfilment of certain pre-conditions and if the concept of ‘change of opinion’ is removed as contemplated on behalf of revenue, then in the garb of reopening

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

assessing officer has no power to review, he has a power to reassess, but the reassessment has to be based on fulfilment of certain pre-conditions and if the concept of ‘change of opinion’ is removed as contemplated on behalf of revenue, then in the garb of reopening

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

assessing officer has no power to review, he has a power to reassess, but the reassessment has to be based on fulfilment of certain pre-conditions and if the concept of ‘change of opinion’ is removed as contemplated on behalf of revenue, then in the garb of reopening

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

assessing officer has no power to review, he has a power to reassess, but the reassessment has to be based on fulfilment of certain pre-conditions and if the concept of ‘change of opinion’ is removed as contemplated on behalf of revenue, then in the garb of reopening

MANSUKHBHAI DAYALBHAI PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CEN. CIRCLE-2,, SURAT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.1780/Ahd/2016 िनधा"रण वष"/Assessment Year: 2011-12 Shri Mansukhbhai Dayalbhai V. Assistant Commissioner Of Patel,(Sheta), Income Tax, Central 10 Shantiniketan Row House, Circle-2, Surat Anand Mahal Road Adajan, Surat. [Pan: Abcpp 1275 F] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से Revenue By Shri Sriniwas T. Bidari, Cit(Dr) सुनवाई क" तारीख Date Of Hearing 26.07.2019 उ"ोषणा क" तारीख Date Of 27.08.2019 Pronouncement

reassessment notice under section 148 of the Act was unjustified. The learned Counsel further submitted that the AO has referred the statement of Shri Ravjibhai Patel and Shri Kirit M Shah, while disposing the objection for reopening of assessment

RINAMKUMAR A. SHAH,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(2)(4),, SURAT

In the result, the appeal of the assessee stands allowed on legal ground

Bench: Shri Ram Lal Negi & Shri O. P. Meena

reopening of assessment stated that the assessee has not filed any return of income for the assessment year under consideration whereas the assessee has duly filed return of income for the assessment year under consideration. Therefore, the AO has assumed wrong facts, hence, reassessment

SHRI AYUSH MURALILAL AGARWAL,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3)(1),, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.2622/Ahd/2016 "नधा"रणवष"/Assessment Year: 2009-10 Shri Ayush Murarilal Agarwal, Vs. The Income Tax Officer, Brijvilla Bunglow, Brijwasi Estate, Ward-1(3)(1) Surat B/H Gokul Row House, Parley Point Surat 395 007 [Pan: Acypa 9649 K] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Prakash Jhunjhunwala - Ca राज"वक"ओरसे /Revenue By Shri B. P. K. Panda, Sr. D.R.

reassessment order u/s.147 is bad-in-law. 3. The learned counsel for the assessee submitted that the additional ground of appeal be admitted as it is being purely a legal issue, goes to the root of the matter and no further inquiry is required for deciding the same as all facts are already on record and issue arise

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. SHRI ANIL PUKHRAJ JAIN, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.89/Srt/2017 िनधा"रण वष"/Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward-2(3)(7), Anil Pukhraj Jain, Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206-2Nd Floor, Tulsi Building, Bhavan, Adajan, Surat-395009 Vs. Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. (Appellant) (Respondent)/ "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q ""या"ेप सं Cross Objection No.10/Srt/2021 (A/O Ita No.89/Srt/2017) िनधा"रण वष"/Assessment Year: (2008-09) Anil Pukhraj Jain, Income Tax Officer, Ward-2(3)(7), Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206- 2Nd Floor, Tulsi Building, Vs. Bhavan, Adajan, Surat-395009 Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. Appellant/Co-Objector (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q िनधा"रती क" ओर से /Assessee By Shri Sapnesh R. Sheth, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 उ"ोषणा क" तारीख/Date Of Pronouncement 23/ 01/2023

reassessment proceedings under section 147/148 of the Act. He pleaded that reasons for reopening should be recorded on one occasion only, however, in case of the assessee, under consideration, the Assessing

ABHISHEK AGARWAL,NANI DAMAN vs. ITO, DAMAN WARD,, DAMAN

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Hon'Ble & Dr.Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.97/Srt/2018 िनधा"रणवष"/Assessment Year: 2007-08 Abhishek Agarwal Vs. The Income Tax Officer, Radha Madhav Kunj, Opp. Gem Daman Ward, Daman. Plaza, College Road, Nani Daman. [Pan: Adxpa8893P अपीलाथ" /Assessee ""थ"/Respondent िनधा"रतीकीओरसे /Assessee By Shri Rasesh Shah, C.A. राज"कीओरसे /Revenue By Mrs. Anupama Singla – Sr. Dr सुनवाईकीतारीख/ Date Of Hearing: 14.10.2020 उद्घोषणाकीतारीख/Pronouncement On: 06.01.2022

reassessment proceedings, the assessing officer targeted the transaction relating to M/sAZ Jewels, which had already been examined by the assessing officer in the original assessment proceedings. In CIT vs. Kelvinator of India Ltd. 256 ITR 1 the Full Bench of the Delhi High Court was considering a case of reopening