M/S. MANIPRABHA IMPEX PVT. LTD.,,SURAT vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, the appeal of the assessee for AY 2008-09 in ITA No

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

section 254 of the Act the Tribunal has jurisdiction to examine a question of law which though not arose before lower authorities but arose before it from facts as found by lower authorities and having a bearing on tax liability of assessee. Therefore, we do not agree with contention of ld DR for the Revenue to the effect that assessee

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

KAMLESH SINGH,SURAT vs. INCOME TAX OFFICER, WARD- 2(2)(2), , SURAT

In the result, all the four appeals of the assessee are allowed for statistical purposes only, except the appeal against the order under section 271F

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No.227/Srt/2021 [Order Under Section 144/ 147] Ita No.228/Srt/2021 [Order Under Section 271(1)(B)] Ita No.229/Srt/2021 [Order Under Section 271(1)(C)] Ita No.230/Srt/2021 [Order Under Section 271-B]

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These five appeals by the single assessee are directed against the separate orders of the National Faceless Appeal Centre, Delhi (NFAC) all dated 23/09/2021 for the Assessment year (AY) 2011-12. ITA No.227-231/Srt/2021 Sh. Kamlesh Singh Vs ITO Wd.2(2)(2) SRT 2. In all these appeals, facts

KAMLESH SINGH,SURAT vs. INCOME TAX OFFICER, WARD- 2(2)(2), , SURAT

In the result, all the four appeals of the assessee are allowed for statistical purposes only, except the appeal against the order under section 271F

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No.227/Srt/2021 [Order Under Section 144/ 147] Ita No.228/Srt/2021 [Order Under Section 271(1)(B)] Ita No.229/Srt/2021 [Order Under Section 271(1)(C)] Ita No.230/Srt/2021 [Order Under Section 271-B]

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These five appeals by the single assessee are directed against the separate orders of the National Faceless Appeal Centre, Delhi (NFAC) all dated 23/09/2021 for the Assessment year (AY) 2011-12. ITA No.227-231/Srt/2021 Sh. Kamlesh Singh Vs ITO Wd.2(2)(2) SRT 2. In all these appeals, facts

KAMLESH SINGH,SURAT vs. INCOME TAX OFFICER, WARD- 2(2)(2), , SURAT

In the result, all the four appeals of the assessee are allowed for statistical purposes only, except the appeal against the order under section 271F

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No.227/Srt/2021 [Order Under Section 144/ 147] Ita No.228/Srt/2021 [Order Under Section 271(1)(B)] Ita No.229/Srt/2021 [Order Under Section 271(1)(C)] Ita No.230/Srt/2021 [Order Under Section 271-B]

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These five appeals by the single assessee are directed against the separate orders of the National Faceless Appeal Centre, Delhi (NFAC) all dated 23/09/2021 for the Assessment year (AY) 2011-12. ITA No.227-231/Srt/2021 Sh. Kamlesh Singh Vs ITO Wd.2(2)(2) SRT 2. In all these appeals, facts

KAMLESH SINGH,SURAT vs. INCOME TAX OFFICER, WARD- 2(2)(2), , SURAT

In the result, all the four appeals of the assessee are allowed for statistical purposes only, except the appeal against the order under section 271F

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No.227/Srt/2021 [Order Under Section 144/ 147] Ita No.228/Srt/2021 [Order Under Section 271(1)(B)] Ita No.229/Srt/2021 [Order Under Section 271(1)(C)] Ita No.230/Srt/2021 [Order Under Section 271-B]

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These five appeals by the single assessee are directed against the separate orders of the National Faceless Appeal Centre, Delhi (NFAC) all dated 23/09/2021 for the Assessment year (AY) 2011-12. ITA No.227-231/Srt/2021 Sh. Kamlesh Singh Vs ITO Wd.2(2)(2) SRT 2. In all these appeals, facts

KAMLESH SINGH,SURAT vs. INCOME TAX OFFICER, WARD- 2(2)(2), , SURAT

In the result, all the four appeals of the assessee are allowed for statistical purposes only, except the appeal against the order under section 271F

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No.227/Srt/2021 [Order Under Section 144/ 147] Ita No.228/Srt/2021 [Order Under Section 271(1)(B)] Ita No.229/Srt/2021 [Order Under Section 271(1)(C)] Ita No.230/Srt/2021 [Order Under Section 271-B]

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These five appeals by the single assessee are directed against the separate orders of the National Faceless Appeal Centre, Delhi (NFAC) all dated 23/09/2021 for the Assessment year (AY) 2011-12. ITA No.227-231/Srt/2021 Sh. Kamlesh Singh Vs ITO Wd.2(2)(2) SRT 2. In all these appeals, facts

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These four appeals by assessee are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-VI, Baroda / Commissioner of Income-tax-3, Vadodara [‘CIT(A)’ for short] dated 10.11.2014, 03.03.2014 & 08.03.2017 for assessment years (AY) 2006-07 & 2007-08 respectively. With the consent of parties

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These four appeals by assessee are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-VI, Baroda / Commissioner of Income-tax-3, Vadodara [‘CIT(A)’ for short] dated 10.11.2014, 03.03.2014 & 08.03.2017 for assessment years (AY) 2006-07 & 2007-08 respectively. With the consent of parties

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These four appeals by assessee are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-VI, Baroda / Commissioner of Income-tax-3, Vadodara [‘CIT(A)’ for short] dated 10.11.2014, 03.03.2014 & 08.03.2017 for assessment years (AY) 2006-07 & 2007-08 respectively. With the consent of parties

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, SURAT vs. SHRI MANISH KASHIRAM PATEL,, SURAT

In the result, appeal filed by the Revenue (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1359 & 1481/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Shankarlal C. Shah, The Acit, Central Circle-4, Vs. 199-201, Vishal Nagar Society, Surat. Udhna, Magdalla Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeups4161E The Dcit, Central Circle-1, Vs. Manish Kashiram Patel, Surat. 15-16, Vanita Residency, Althan Canal Road, Althan, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp5085E (Appellant)/(Revenue) (Respondent)/(Appellant)

254 of the Act the Tribunal has jurisdiction to examine a question of law which though not arose before lower authorities but arose before it from facts as found by lower authorities and having a bearing on tax liability of assessee. Therefore, we do not agree with contention of ld DR for the Revenue to the effect that assessee cannot