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63 results for “reassessment”+ Section 281clear

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Key Topics

Section 14760Addition to Income57Section 14856Section 143(3)55Bogus Purchases48Reassessment35Disallowance34Section 14328Reopening of Assessment21

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. SHRI ANIL PUKHRAJ JAIN, SURAT

In the result the ground No

ITA 89/SRT/2017[2008-09]Status: DisposedITAT Surat23 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.89/Srt/2017 िनधा"रण वष"/Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward-2(3)(7), Anil Pukhraj Jain, Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206-2Nd Floor, Tulsi Building, Bhavan, Adajan, Surat-395009 Vs. Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. (Appellant) (Respondent)/ "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q ""या"ेप सं Cross Objection No.10/Srt/2021 (A/O Ita No.89/Srt/2017) िनधा"रण वष"/Assessment Year: (2008-09) Anil Pukhraj Jain, Income Tax Officer, Ward-2(3)(7), Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206- 2Nd Floor, Tulsi Building, Vs. Bhavan, Adajan, Surat-395009 Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. Appellant/Co-Objector (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q िनधा"रती क" ओर से /Assessee By Shri Sapnesh R. Sheth, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 उ"ोषणा क" तारीख/Date Of Pronouncement 23/ 01/2023

Section 143(3)

reassessment proceedings, if the twin conditions prescribed under Section 147 of the Act are satisfied. 27. In fact, in three recent judgments; the Hon'ble Gujarat High Court has upheld the reopening on similar facts. The case is squarely covered against the assessee by these judgments which are: • Yogendrakumar Gupta vs. ITO 366 ITR 186 (Guj) • Peass Industrial Engineers

Showing 1–20 of 63 · Page 1 of 4

Search & Seizure16
Section 132(4)15
Section 254(1)13

SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

ITA 5/SRT/2019[2013-14]Status: DisposedITAT Surat07 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

For Appellant: Shri Rasesh Shah -CAFor Respondent: Ms Anupama Singhla -Sr. DR
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

reassessment itself is quashed, all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 27. Before parting, we would like to mention that sanction for issue of notice under section 151 is in accordance with law, as the JCIT has gone through the facts and then approved it, hence there

SMT. MUKTABEN NISHANTBHAI PATEL,ANKLESHWAR vs. INCOME TAX OFFICER WARD -2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

ITA 6/SRT/2019[2013-14]Status: DisposedITAT Surat07 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

For Appellant: Shri Rasesh Shah -CAFor Respondent: Ms Anupama Singhla -Sr. DR
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

reassessment itself is quashed, all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 27. Before parting, we would like to mention that sanction for issue of notice under section 151 is in accordance with law, as the JCIT has gone through the facts and then approved it, hence there

SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

ITA 10/SRT/2019[2014-15]Status: DisposedITAT Surat07 Jan 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

For Appellant: Shri Rasesh Shah -CAFor Respondent: Ms Anupama Singhla -Sr. DR
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

reassessment itself is quashed, all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 27. Before parting, we would like to mention that sanction for issue of notice under section 151 is in accordance with law, as the JCIT has gone through the facts and then approved it, hence there

M/S. PATEL AMBALAL HARGOVANDAS & CO.,,SURAT vs. THE DCIT, CENTRAL CIRCLE-2,, SURAT

In the results, appeal filed by Revenue (in IT(SS)A Nos

ITA 185/SRT/2022[2020-21]Status: DisposedITAT Surat26 May 2023AY 2020-21

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं/.It(Ss)A No.49/Srt/2022 Assessment Year: (2019-20) (Physical Hearing) The Acit, Central Circle-2, Vs. Rasikbhai Narottamdas Patel, Surat. Flat No.9-10, Mahavir Nagar Co.Op H.S. Ltd., Bldg-12, Nr. Gayatri Mandir, Udhna Magdalla Road, Surat – 395007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Adgpp4550M (Appellant) (Respondent) आयकर अपील सं/.It(Ss)A No.86/Srt/2022 Assessment Year: (2015-16) The Dcit, Central Circle-2, Vs. Ashish Karamshibhai Koshiya, Surat. 40, Jivandeep Soceity, Singanpor Road, Katargam, Surat, Gujarat – 395004. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aojpk1118G (Appellant) (Respondent) आयकर अपील सं/.Ita No.185/Srt/2022 Assessment Year: (2020-21) M/S. Patel Ambalal Hargovandas Vs. The Dcit, Central Circle-2 & Co., Surat. 5/725, Haripura, Bhavaniwad, Opp. Dhobi Sheri, Surat – 395003. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aadfp2517N (Appellant) (Respondent) Appellant By Shri Ashok B. Koli, Cit(Dr) Shri Vartik Choksi, Shri Biren Shah & Shri Respondent By Nitin Gheewala, Ar Date Of Hearing 26/04/2023 Date Of Pronouncement 26/05/2023 आदेश /O R D E R Per Bench:

Section 132Section 143(3)Section 292CSection 69C

section 148 had observed that the addition IT(SS)A.49 & 86/SRT/2022 & ITA.185/SRT/2022 Ashish K. Koshiya, Rasikbhai N. Patel & Patel A. Hargovandas & Co. was being made on protective measure. It is in the aforesaid background of fact, question of validity of initiation of reassessment proceedings had come up for consideration before the Tribunal. 24. The Tribunal firstly explained the concept

SHRI SUDEEP MAHENDRABHAI SHAH,,SURAT vs. THE INCOME TAX OFFICER, WARD1(3)(5),, SURAT

In the result, the appeal of the assessee is partly allowed

ITA 2423/AHD/2016[2008-09]Status: DisposedITAT Surat28 May 2018AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meena

Section 132(4)Section 143Section 147Section 148

reassessment under section 147 of the IT Act must fail.” Reliance is further placed in the case of Peass Industrial Engineering 12. (P) Ltd. v. DCIT [2016] 73 taxmann.com 185 (Gujarat) where information received from Investigation Wing, Ahmedabad was held to be sufficient material to constitute reason to believe for reopening of assessment even in the case where scrutiny assessment

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 2125/AHD/2014[1996-97]Status: DisposedITAT Surat11 Dec 2019AY 1996-97

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

reassessment notice before the Commissioner (Appeals) and in fact, the assessee did so for availing that opportunity. [Para 7]. 11. In view of above discussion, we held that the reopening of assessment ground is s not maintainable at this stage as already stands decided and cannot be re-visited, nor there is any anomaly in following the due procedure, hence

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 2127/AHD/2014[1997-98]Status: DisposedITAT Surat11 Dec 2019AY 1997-98

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

reassessment notice before the Commissioner (Appeals) and in fact, the assessee did so for availing that opportunity. [Para 7]. 11. In view of above discussion, we held that the reopening of assessment ground is s not maintainable at this stage as already stands decided and cannot be re-visited, nor there is any anomaly in following the due procedure, hence

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 2123/AHD/2014[1995-96]Status: DisposedITAT Surat11 Dec 2019AY 1995-96

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

reassessment notice before the Commissioner (Appeals) and in fact, the assessee did so for availing that opportunity. [Para 7]. 11. In view of above discussion, we held that the reopening of assessment ground is s not maintainable at this stage as already stands decided and cannot be re-visited, nor there is any anomaly in following the due procedure, hence

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 1637/AHD/2014[1994-95]Status: DisposedITAT Surat11 Dec 2019AY 1994-95

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

reassessment notice before the Commissioner (Appeals) and in fact, the assessee did so for availing that opportunity. [Para 7]. 11. In view of above discussion, we held that the reopening of assessment ground is s not maintainable at this stage as already stands decided and cannot be re-visited, nor there is any anomaly in following the due procedure, hence

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

In the result the ground No

ITA 125/SRT/2019[2008-09]Status: DisposedITAT Surat16 Nov 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

reassessment order passed u/s 147 is bad-in-law. 2. On facts and circumstances of the case and in law, Ld. CIT(A) erred in sustaining the disallowance @ 5% of alleged non-genuine purchase of diamonds at Rs.91,28,553/-. Kamal Kishore Soni ITA Nos. 31 to 33/SRT/2019 & ITA No. 125 to 127 A.Ys

KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

In the result the ground No

ITA 32/SRT/2019[2013-14]Status: DisposedITAT Surat16 Nov 2021AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

reassessment order passed u/s 147 is bad-in-law. 2. On facts and circumstances of the case and in law, Ld. CIT(A) erred in sustaining the disallowance @ 5% of alleged non-genuine purchase of diamonds at Rs.91,28,553/-. Kamal Kishore Soni ITA Nos. 31 to 33/SRT/2019 & ITA No. 125 to 127 A.Ys

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

In the result the ground No

ITA 127/SRT/2019[2014-15]Status: DisposedITAT Surat16 Nov 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

reassessment order passed u/s 147 is bad-in-law. 2. On facts and circumstances of the case and in law, Ld. CIT(A) erred in sustaining the disallowance @ 5% of alleged non-genuine purchase of diamonds at Rs.91,28,553/-. Kamal Kishore Soni ITA Nos. 31 to 33/SRT/2019 & ITA No. 125 to 127 A.Ys

KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

In the result the ground No

ITA 31/SRT/2019[2008-09]Status: DisposedITAT Surat16 Nov 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

reassessment order passed u/s 147 is bad-in-law. 2. On facts and circumstances of the case and in law, Ld. CIT(A) erred in sustaining the disallowance @ 5% of alleged non-genuine purchase of diamonds at Rs.91,28,553/-. Kamal Kishore Soni ITA Nos. 31 to 33/SRT/2019 & ITA No. 125 to 127 A.Ys

KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

In the result the ground No

ITA 33/SRT/2019[2014-15]Status: DisposedITAT Surat16 Nov 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

reassessment order passed u/s 147 is bad-in-law. 2. On facts and circumstances of the case and in law, Ld. CIT(A) erred in sustaining the disallowance @ 5% of alleged non-genuine purchase of diamonds at Rs.91,28,553/-. Kamal Kishore Soni ITA Nos. 31 to 33/SRT/2019 & ITA No. 125 to 127 A.Ys

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

In the result the ground No

ITA 126/SRT/2019[2013-14]Status: DisposedITAT Surat16 Nov 2021AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

reassessment order passed u/s 147 is bad-in-law. 2. On facts and circumstances of the case and in law, Ld. CIT(A) erred in sustaining the disallowance @ 5% of alleged non-genuine purchase of diamonds at Rs.91,28,553/-. Kamal Kishore Soni ITA Nos. 31 to 33/SRT/2019 & ITA No. 125 to 127 A.Ys

SHRI RAVJIBHAI B. DHAMELIYA,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, SURAT

In the result the ground No

ITA 1239/AHD/2017[2007-08]Status: DisposedITAT Surat06 Jan 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

reassessment proceedings should not be initiated against the assessee. The said argument of the Ld. Counsel cannot be accepted because the case of the assessee firm was not scrutinized in assessment year 2007-08, therefore Assessing Officer did not get opportunity to verify books of accounts, documents and evidences. For assessee year 2008-09, the assessee did not submit books

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,, SURAT

In the result the ground No

ITA 1523/AHD/2017[2007-08]Status: DisposedITAT Surat06 Jan 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

reassessment proceedings should not be initiated against the assessee. The said argument of the Ld. Counsel cannot be accepted because the case of the assessee firm was not scrutinized in assessment year 2007-08, therefore Assessing Officer did not get opportunity to verify books of accounts, documents and evidences. For assessee year 2008-09, the assessee did not submit books

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,, SURAT

In the result the ground No

ITA 1524/AHD/2017[2008-09]Status: DisposedITAT Surat06 Jan 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

reassessment proceedings should not be initiated against the assessee. The said argument of the Ld. Counsel cannot be accepted because the case of the assessee firm was not scrutinized in assessment year 2007-08, therefore Assessing Officer did not get opportunity to verify books of accounts, documents and evidences. For assessee year 2008-09, the assessee did not submit books

SHRI RAVJIBHAI B. DHAMELIYA,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, SURAT

In the result the ground No

ITA 1240/AHD/2017[2008-09]Status: DisposedITAT Surat06 Jan 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)Section 147Section 148

reassessment proceedings should not be initiated against the assessee. The said argument of the Ld. Counsel cannot be accepted because the case of the assessee firm was not scrutinized in assessment year 2007-08, therefore Assessing Officer did not get opportunity to verify books of accounts, documents and evidences. For assessee year 2008-09, the assessee did not submit books