INCOME TAX OFFICER, WARD-1(2)(1), SURAT, SURAT vs. DEEPESH VISHNU AGARWAL, SURAT

In the result, the appeal of the revenue is dismissed

reassessment notices to travel\nback in time to their original date when such Notices were to be issued and then\nSection 149 of the Amended regime is to be applied at that point of time, and the\nLd CIT(A) has not appreciated that TOLAas well as provisions of the Finance Act,\n2021 is applicable simultaneously.\nv. On the facts

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

156 of the Act (vide paper book page no.1) from the Income Tax Department wherein the Income Tax Department has mentioned the following address: “Mahaveer Shantilal Jain, 401, 6-2259, 5th Floor, Sant Krupa Complex, Havara Shri, Mahidharpura, Surat” Therefore, ld Counsel contended that when the Surat Income Tax Department, was sending various notices to the assessee on Surat

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

156-ITD-646 Assessment years involved A.V,2003-04 to 2008-05 Application for 12A made on Although not mentioned in the tribunal order, per section 12AA(2), the application could not h a v e e xc e e d ed 6 mo n t hs p r i or t o t he registration

AJAY KALISHCHANDRA BOHRA,DAMAN vs. PCIT, VALSAD

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 549/Srt/2024 (Ay 2017-18) (Physical Court Hearing) Ajay Kalishchandra Bohra Principal Commissioner Of Income- 1, Plot No.22B, Daman Industrial Tax, Valsad, 301, 3Rd Floor, Palak बनाम Estate, Somnath Road, Dabhel, Arcade, Shantinagar, Tithal Road, Vs Daman-396 215 Valsad-396 001 [Pan : Ackpb 2567 R] अपीलाथ"/Appellant ""थ" /Respondent

reassessment order was passed in both the assessment years. However, show cause notice issued under section 263 was issued only in respect of assessment year 2017-18 only and that similar re-assessment proceedings for assessment year 2016-17 was not revised. The assessee in response to show cause notice field detailed reply. The reply of assessee is duly scanned

BACHRAJ CHHOTELAL MEHTA,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(8), SURAT

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2008-2009 Bachraj Chhotelal Mehta, Ito Ward-2(3)(8), C-3, 3Rd Floor, Antwerp Park, 619, Aayakar Bhavan, Majura Apartment, Kansara Sheri, Vs. Gate, Mahidharpura, Surat-395001. Surat-395003. Pan No. Afrpm 7809 R Appellant Respondent

156 had been passed in name of a non-existent entity existent entity viz. 'M/s. Vitrag Enterprises' on disclosing the status as viz. 'M/s. Vitrag Enterprises' on disclosing the status as viz. 'M/s. Vitrag Enterprises' on disclosing the status as 'Firm' and disclosing the PAN number as 'No PAN'; nd disclosing the PAN number as 'No PAN'; 4.0 On facts