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12 results for “reassessment”+ Section 201(1)clear

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Key Topics

Section 14816Section 14713Section 153C12Section 143(3)8Section 2637Section 406Section 2506Addition to Income6Section 12A5Disallowance

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

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 143(1)

reassessment not valid on mere allegation of a delayed digital filing of Form 10. While passing the order, Delhi High Court made the following observations: 32. We further note that a Division Bench of the Gujarat High Court has in its decision rendered after the insertion of the 2015 Act and the 2016 Amendment Rules in Association of Indian Panelboard

M/S. SUN DIAM,,MUMBAI vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

5
Reassessment4
Deduction3
ITA 1578/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

Section 153C of the Income-tax Act, 1961, only enables the Assessing Officer of a person other than the one in respect of whom search conducted, to investigate into the documents and/or assets seized and ascertain that they do not reflect any undisclosed income of the assessee (i.e., a person other than the one in respect of whom search conducted

SACHIN PAREEK,SURAT vs. DCIT (CENTREL) CIRCLE-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1683/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

Section 153C of the Income-tax Act, 1961, only enables the Assessing Officer of a person other than the one in respect of whom search conducted, to investigate into the documents and/or assets seized and ascertain that they do not reflect any undisclosed income of the assessee (i.e., a person other than the one in respect of whom search conducted

M/S. NAZAR IMPEX PVT. LTD.,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1365/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

Section 153C of the Income-tax Act, 1961, only enables the Assessing Officer of a person other than the one in respect of whom search conducted, to investigate into the documents and/or assets seized and ascertain that they do not reflect any undisclosed income of the assessee (i.e., a person other than the one in respect of whom search conducted

SHRI SANJAY KUMAR CHOUDHARY HUF,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1367/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

Section 153C of the Income-tax Act, 1961, only enables the Assessing Officer of a person other than the one in respect of whom search conducted, to investigate into the documents and/or assets seized and ascertain that they do not reflect any undisclosed income of the assessee (i.e., a person other than the one in respect of whom search conducted

RANG AVDHUT MANDIR TRUST,BARDOLI vs. INCOME TAX OFFICER, WARD - 1, BARDOLI

In the result, this appeal of assessee is allowed

ITA 336/SRT/2022[2017-15]Status: DisposedITAT Surat12 Apr 2023AY 2017-15

Bench: Shri Pawan Singh(Physical Hearing) Rang Avdhut Mandir Trust, I.T.O., 208, Sarvoday Nagar Society, Bardoli, Ward-1, Vs. Surat. Bardoli. Pan No. Aaaar 3731 Q Appellant/ Assessee Respondent/ Revenue

Section 11Section 11(2)Section 119(2)(b)Section 12ASection 139(1)Section 139(4)Section 143(1)Section 254(1)Section 80J

1) of the Act was a procedure lapse and the assessee should not be denied the benefit of application of income under Section 11 and 12 of the Act, when the assessee is having valid registration under Section 12AA of the Act. 5. The ld. AR of the assessee further submits that the Hon'ble Gujarat High Court

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

ITA 2622/AHD/2016[2009-10]Status: DisposedITAT Surat10 Dec 2019AY 2009-10

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.

Section 143Section 147Section 148Section 151Section 194CSection 40Section 44A

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

RIZWANAHMED MOHMED USMAIN SHAIKH,SURAT vs. INCOME TAX OFFICER, WARD -1(2)(6), SURAT

In the result, appeal of the assesseeis dismissed

ITA 46/SRT/2018[2009-10]Status: DisposedITAT Surat08 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Rizwanahmed Mohmed Usmain The Ito, Shaikh Ward-1(2)(6), Vs Hasina, Manjil, Harinagar-1, Surat. Udhna, Surat. Pan: Adaps 5725 P Appellant/ Assessee Respondent/ Revenue

Section 143(1)Section 143(3)Section 147Section 148Section 194ASection 201Section 40

reassessment and recorded that the assessee has made payment of interest of Rs. 3,88,650/- to L&T Finance, Mahindra & Mahindra Finance Ltd, and Tata Finance Ltd. i.e. Non-Banking Finance Company (NBFC). The assessee has also paid transport maintenance charges of Rs. 1,59,800/- to M/s Swami Tires. The assessee failed to make TDS on interest payment

THE ITO, WARD-7(3),, SURAT vs. SHRI RAJKUMAR GOYAL, SURAT

In the result this ground of appeal is also rejected

ITA 1487/AHD/2012[2005-06]Status: DisposedITAT Surat13 May 2021AY 2005-06

Bench: Shri Pawan Singh, Hon'Ble & Dr. Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1487/Ahd/2012 "नधा"रण वष"/Assessment Year: 2005-06 The Income Tax Officer, Vs. Shri Rajkumar Goyal, Ward-7(3), Surat. Prop. Of Balaji Corporation, 201, Keshri Nandan Apartment, Bhothia Sheri, Rughnathpura, Surat – 395003. [Pan: Adtpj 2924 Q] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri P.M.Jagasheth - Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit-Dr सुनवाई की तारीख/ Date Of Hearing: 18.03.2021 उ"घोषणा क" तार"ख/Pronouncement On: 17.05.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. This Appeal By The Revenue Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-V, Surat Hereinafter Referred As “Ld. Cit(A)” Dated 29.03.2012 For The Assessment Year (Ay) 2005-06. The Revenue Has Raised Following Grounds Of Appeal: “1. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) Has Erred In Deleting The Addition On Account Of Unverifiable Purchase Amounting To Rs. 7,91,01,863/-. 2. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) Has Erred In Deleting The Addition On Account Of In Difference In Closing Balance Of Rs.8,05,11,522/-. 3. It Is Therefore Prayed That The Order Of The Ld. Cit (A) Be Set Aside & The Assessing Officer ‘S Order Be Restored.”

Section 133(6)Section 142(1)Section 143(3)Section 147Section 148

201, Keshri Nandan Apartment, Bhothia Sheri, Rughnathpura, Surat – 395003. [PAN: ADTPJ 2924 Q] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee by Shri P.M.Jagasheth - CA राज"वक"ओर से /Revenue by Shri Ritesh Mishra – CIT-DR सुनवाई की तारीख/ Date of hearing: 18.03.2021 उ"घोषणा क" तार"ख/Pronouncement on: 17.05.2021 आदेश /O R D E R PER PAWAN

VISHNUBHAI CHELABHAI PATEL,SURAT vs. PCIT, SURAT-1, SURAT, SURAT

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

ITA 421/SRT/2024[2015-16]Status: DisposedITAT Surat30 Jan 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Physical Hearing) Vishnubhai Chelabhai Patel, Pr.C.I.T.,Surat-1, F-19, Divya Jyoti Apartment, Surat. Vs. Samul Dairy Road, Alkapuri, Surat-395008 (Gujarat) Pan No. Adipp 4007 B Appellant/ Assessee Respondent/ Revenue

Section 147Section 148Section 254(1)Section 263Section 50C

1,35,47,000/- (Rs. 1.35 crore). On the basis of such information, the Assessing Officer after recording reasons under Section 147 of the Act and issued notice under section 148 to the assessee. The Assessing Officer recorded that after considering the reply of assessee, he accepted the returned income in the assessment order dated 16/03/2022. Assessment order dated 16/03/2022

ARVINDKUMAR MAHENDRAKUMAR GOYAL,SURAT vs. ITO, WARD-2(3)(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 1192/SRT/2025[2019-20]Status: HeardITAT Surat30 Jan 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 132Section 148Section 148ASection 250Section 69A

201, Shrungar Residency, Surat Nr. Nandani-2, Vesu, Surat – 395 007 [PAN : AAZPA 7736 Q] (Appellant) .. (Respondent) Appellant represented by : Shri Kiran K. Shah, AR Respondent represented by: Shri Ashish Kumar, Sr. DR Date of Hearing 23.01.2026 Date of Pronouncement 30.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the assessee

MEDINNOVA SYSTEMS PRIVATE LIMITED,SURAT vs. DCIT CIRCLE 2(1)(2), SURAT

In the result, appeal of the assessee is dismissed

ITA 1241/SRT/2024[2012-13]Status: DisposedITAT Surat24 Mar 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1241/Srt/2024 Assessment Year: (2012-13) (Physical Court Hearing) Medinnova Systems Pvt. Ltd. Deputy Commissioner Of बनाम/ (Previously Known Soma Tech. Income-Tax, Circle-2(1)(2), Surat, Vs. Pvt. Ltd.) 301, Soham House, Current Jurisdiction Ward- Opp. St Xaviers School, Ghod 2(1)(1), Vadodara, Aaykar Dod Road, Surat-395 007 Bhavan, Race Course, Circle, Vadodara-390 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakcs 5265 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Hiren R. Vepari, Ca राज" की ओर से /Respondent By Shri Ravi Kant Gupta, Cit-Dr सुनवाई की तारीख/Date Of Hearing 15/01/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/03/2025

Section 143(3)Section 147Section 250Section 68

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 05.11.2024 by the National Faceless Appeal Centre, Delhi /Commissioner of Income-tax (Appeals) [in short ‘Ld. CIT(A)’] for the Assessment Year (AY) 2012-13, which in turn arises out of assessment order passed by Assessing Officer u/s 143(3) r.w.s. 147 of the Act dated