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)

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIR.1(1)(1),, SURAT vs. ENVIRO CONTROL PVT. LTD.,, SURAT

In the result, all the grounds of appeal raised by the revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) A.C.I.T., Enviro Control Pvt. Ltd., Circle-1(1)(1), Enviro House, Opp. Bank Of Vs. Surat. Maharashtra, Ghod Dod Road, Surat-395007. Pan No. Aaace 8700 C Appellant/ Assessee Respondent/ Revenue

2) and 142(1) of the Act proceeded for reassessment. During reassessment, the Assessing Officer recorded that he has seen from the list provided by Maharashtra VAT Department that the assessee is a beneficiary of bogus bills aggregating of Rs. 7.99 crores from such hawala dealers. The Assessing Officer also recorded the modus operandi of Hawala dealers and issued show

SOFIA TWIST AND TEXT PVT LTD,SURAT vs. DCIT CIRCLE 2(1)(1), 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: 2017-2018 Sofia Twist & Text Pvt Ltd, Dcit, Circle – 2(1)(1) 3003, Rathi Palace, Kamela Room No. 612, 6Th Floor, Darwaja, Ring Road, Vs. Aayakar Bhawan, Majurgate, Surat - 395002 Surat - 395002 Pan No. Aadcs4384F Appellant Respondent

section 151. 2. The Ld CIT(A), NFAC has erred and was not just and proper on the facts of the case and in law in confirming the addition of Rs.3,69,220/- u/s 68 of the Income-tax Act. ITA No. 2 Sofia Twist and Text Pvt Ltd. Sofia Twist and Text Pvt Ltd. 2.1 The notice u/s.148

ARVIND G. VALVI, INCOME TAX OFFICER, WARD-2(1)(3),SURAT, SURAT vs. SWEETY GEMS PRIVATE LIMITED, SURAT

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.975/Srt/2024 Assessment Year: (2014-15) (Physical Hearing) The Ito, Vs. Sweety Gems Pvt. Ltd., Ward -2(1)(3), 101, Nishit Diamond Complex, Gujjar Surat Falia, Haripura, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aancs4270N (Appellant) (Respondent) Cross Objection No.29/Srt/2024 (Arising In Ita No.975/Srt/2024) Assessment Year: (2014-15) Sweety Gems Pvt. Ltd., Vs. The Ito, 101, Nishit Diamond Complex, Gujjar Ward -2(1)(3), Falia, Haripura, Surat - 395003 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aancs4270N (Appellant) (Respondent)

section 69A of the Act as the assessee neither in the assessment proceedings nor in the appeal proceedings produced any cogent evidences to prove that the amount credited in the bank account pertains to its business receipts. (ii) On the facts and circumstances of the case and in law, the Id. CIT(A) has erred in not appreciating that during