USMAN VALI PATEL,BHARUCH GUJARAT vs. WARD 1(2), INCOME TAX OFFICER, BHARUCH

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.183/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Usman Vali Patel, Vs. Ito, A-14 Assd Park, Near Khwaja Ward – 1(2), Township, Bharuch - 392001 Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aykpp8165B (Appellant) (Respondent) Appellant By Shri Krutarth Desai, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 11/09/2025 Date Of Pronouncement 03/11/2025

reassessment deserves to be quashed and set aside. 2. The learned Assessing Officer has not complied with the mandatory requirements of section 143(2) and passed the order under section 143(3) r.w.s. 147 which is bad in law and therefore impugned order deserves to be quashed and set aside in the best interest of justice. ITA No.183/SRT/2025/AY.2011-12 Usman Vali

FARHA S. KADRI,BILIMORA vs. ITO, WARD-2, NAVSARI

In the result, the original ground No

Bench: Shri Pawan Singh(Physical Hearing) Farha S Kadri, I.T.O. 762, Bazar Street, Bunder Road, Ward-2, Vs. Bilimora (Gujarat)-396321 Navsari. Pan No. Annpk 8150 B Appellant/ Assessee Respondent/ Revenue

260/-. The assessee furnished record of agriculture holding in the form No. 7/12 and 8A, and vouchers of sales of mangos. The assessee also furnished cash flow statement. The assesse also submitted that she received gift from her relative to finance the education of her daughter in law in abroad. To substantiate such fact, copy of demand draft of fees

PALAK DESIGNER DIAMOND JEWELLERY,MAHIDHARPURA, SURAT vs. LD. AO, NFAC, DELHI

In the result, the appeal of the assessee for AY 2016-17 is dismissed

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

reassessment proceedings, the Assessing Officer observed that jewellery valued at Rs. 9,85,63,946/- was found during GST search. According to the Assessing Officer, the assessee admitted that such jewellery was manufactured on job work basis. The Assessing Officer observed that the average market rate of job work in jewellery business is around 12%. Considering that the jewellery involved

PALAK DESIGNER DIAMOND JEWELLERY,MAHIDHARPURA SURAT vs. LD. AO, NFAC, DELHI

In the result, the appeal of the assessee for AY 2016-17 is dismissed

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

reassessment proceedings, the Assessing Officer observed that jewellery valued at Rs. 9,85,63,946/- was found during GST search. According to the Assessing Officer, the assessee admitted that such jewellery was manufactured on job work basis. The Assessing Officer observed that the average market rate of job work in jewellery business is around 12%. Considering that the jewellery involved

PALAK DESIGNER DIAMOND JEWELLERY,MAHIDHARPURA, SURAT vs. LD. AO, NFAC, DELHI

In the result, the appeal of the assessee for AY 2016-17 is dismissed

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

reassessment proceedings, the Assessing Officer observed that jewellery valued at Rs. 9,85,63,946/- was found during GST search. According to the Assessing Officer, the assessee admitted that such jewellery was manufactured on job work basis. The Assessing Officer observed that the average market rate of job work in jewellery business is around 12%. Considering that the jewellery involved

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT

260/-. Subsequently, a search\nand seizure action was conducted u/s. 132 of the Act in case of Kuberji Group\non 06.02.2020. The residential premises of Shri Naresh Bisheshwarlal Agrawal\n(assessee herein) was also covered during the search and seizure operation.\nVarious incriminating documents were found and seized, which indicated that\nthe assessee had not disclosed his true and correct

NARESHKUMAR B. AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT

260/-. Subsequently, a search\nand seizure action was conducted u/s. 132 of the Act in case of Kuberji Group\non 06.02.2020. The residential premises of Shri Naresh Bisheshwarlal Agrawal\n(assessee herein) was also covered during the search and seizure operation.\nVarious incriminating documents were found and seized, which indicated that\nthe assessee had not disclosed his true and correct