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)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

125 taxmann.com 75 (Gujarat)/[2021] 278 Taxman 148 (Gujarat)[09-12-2020], the High Court held that where assessee, a public charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. Jayshri Gopallal

NAZAR IMPEX PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER-1(1)(3), SURAT (CURRENT JURISDICTION), SURAT

In the result, assessee’s appeal is allowed

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1212/Srt/2024 Assessment Year: (2012-13) (Hybrid Hearing) Nazar Impex Pvt.Ltd. Income Tax Officer बनाम/ 408, Saryu Diamond Complex, Ward-1(1)(3), Surat, Aaykar Vs. Jadda Khadi, Mahidharpura, Bhavan, Majura Gate, Opp. New Surat-395 003 Civil Hospital, Surat-395 001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaccn3603R (अपीलाथ"/Appellant) (प्र"थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Himanshu Gandhi, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 04/06/2025 उद्घोषणा की तारीख/Date Of Pronouncement 21/07/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: This Appeal By The Assessee Emanates From The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, ‘The Act’), Dated 26.09.2024 By The National Faceless Appeal Centre, Delhi /Commissioner Of Income-Tax (Appeals), [In Short ‘Nfac/Cit(A)’] For The Assessment Year (Ay) 2012-13, Which In Turn Assessment Order Passed By Assessing Officer (In Short, ‘Ao’) U/S 144 R.W.S. 147 Of The Act On 30.12.2019. 2. Grounds Of Appeal Raised By The Assessee For The Appeals Are As Under: “1. Ground 6. On The Facts & Circumstances Of The Case & Law, The Ld. Cit(A) Erred In Confirming Rejection Of Books Of Account Under Section 145(3) Of Income Tax, Act 1961 Without Pointing Out Any Defect In Books Of Account & Even The Return Income On The Basis Of Books Of Account Were Also Not Disputed.

section 151 of Income Tax Act, 1961. 6. Ground 3. On the facts and circumstances of the case and law, the Ld. CIT(A) failed to considered that the issue which is subject matter of appeal cannot be considered again in reassessment proceeding. 7. Ground 4. On the facts and circumstances of the case

YOGENDRAKUMAR RAMAVTAR AGARWAL,SURAT vs. ITO, WARD-1(2)(1), SURAT

In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for stati...

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2009-2010 Yogendrakumar Ramavtar Ito, Ward-1(2)(5), Agarwal, Surat Current Jurisdiction: 2053-Mahaveer Textile Market, Vs. Ito, Ward 1(2)(1), Ring Road, Textile Area, Aayakar Bhavan, Near Majura Surat-395002. Gate, Opp. New Civil Hospital, Surat-395001 Pan No. Aarpa 7623 C Appellant Respondent

Section 148 of the Income- -tax Act, 1961 (“the Act”) on 30.03.2016. In response, the assessee reiterated its (“the Act”) on 30.03.2016. In response, the assessee reiterated its (“the Act”) on 30.03.2016. In response, the assessee reiterated its return of income originally filed. return of income originally filed. 2.5 During reassessment, the assessee was required to explain During reassessment

VIVEK KHABIA,SURAT vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, ground No. 3 is allowed and ground No

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 1072/Srt/2024 (Ay 2018-19) (Physical Court Hearing) Vivek Khabia Income Tax Officer, Ward- H.No.1187-90-91, 1089, Office 2(3)(4), Surat, Aaykar Bhavan, बनाम No.411, New Dtc Gheekanta Majura Gate, Surat-395 001 Vs Road, Nr. Bhavani Vad Temple, Haripura, Surat-395 003 [Pan : Avspk 5724 E] अपीलाथ"/Appellant ""थ" /Respondent

reassessment order passed u/s 147 in violation of Sec.148A(c) are bad in law. The appellant craves leave to add, amend, alter and/or withdraw the above ground of appeal at the time of hearing.” 3. Brief facts of the case are that assessee is an individual and engaged in the business of trading of rough, cut and polished diamond

OM SAI STONE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD- 2(1)(4), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 148 of the Act cannot be sustained. To support such view, the assessee relied upon the decision of Hon’ble Jurisdictional High Court in Sagar Enterprises Vs ACIT (2202) 257 ITR 335 (Guj). 7. On other issue of share capital, the assessee also denied such reasoning regarding bogus entry. The assessee submitted that the share issued to Aditi Exports

OM SAI STONE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(4), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 148 of the Act cannot be sustained. To support such view, the assessee relied upon the decision of Hon’ble Jurisdictional High Court in Sagar Enterprises Vs ACIT (2202) 257 ITR 335 (Guj). 7. On other issue of share capital, the assessee also denied such reasoning regarding bogus entry. The assessee submitted that the share issued to Aditi Exports

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

reassessment proceeding for A.Y. 2016-17 is also going on, at present, in my case. A SMS was received somewhere in January 2023, from the department that notice/letter/communication have been served on portal which requires e- compliance from my side. At that time, my consultant has looked in to the portal under my ID and Password. At that time

JAYVADAN RUGHNATHWALA,SURAT vs. ITO, WARD-1(2)(1), SURAT

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth Assessment Year 2018-19

reassessment scheme, it is safely concluded that from 29th March 2022 the show-cause notice u/s 148A(b) should have been issued only by the National Faceless Assessment Centre ("NFAC") and not by the Jurisdictional Assessing Officer ("JAO") Therefore, show cause notice issued by any authority other than NFAC is liable to be quashed. The reliance is placed