DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

section 153A of the Act seeks to assessee the total income for the assessment year, which is clear from the first proviso thereto which provides that the Assessing Officer shall assess or reassess the total income in respect of each assessment year falling within such six assessment years. The second proviso makes the intention of the legislature clear

JIGNESHBHAI ARVINDBHAI PATEL,SURAT vs. ITO, WARD 2(3)(2), 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: 2013-2014 Jigneshbhai Arvindbhai Patel, Ito Ward-2(3)(2), 84, Angreji Faliyu, Opp. Post Income Tax Office, Majura Gate, Office, Amroli, Surat-394107. Vs. Surat-395001. Pan No. Bczpp 8713 R Appellant Respondent

reassessment proceedings. It was contended that, in the light of th that, in the light of the judgment rendered by the Hon’ble Supreme e judgment rendered by the Hon’ble Supreme Court in the case of Union Union of India and others Vs Ashish of India and others Vs Ashish Agarwal

THE WAGRA TALUKA CO. OPERATIVE MARKETING & PROCESSING SOCIETY LTD.,BHARUCH vs. ITO, WARD-1(5), BHARUCH

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) The Wagra Taluka Co-Operative I.T.O. Marketing & Processing Society Ward 1(5), Vs. Limited, Bharuch. At & Post:Wagra, Taluka- Wagra, District - Bharuch (Gujarat). M. No. 8128950676 E.Mail: Mrmconsultants@Yahoo.Com Pan: Aaaat 2404 N Appellant/ Assessee Respondent/ Revenue

reassessment, reference can be made under Section 142A of the Act without rejecting the books of account but in order to make reference under Section 142A, valuation must be with regard to property, asset, investment as stated in the provisions of Section 69 and 69B of the Act. On the basis of such contention, the assessee submitted that operation

VALLABHBHAI DUDABHAI CHHATRALA,SURAT vs. ITO, WARD-3(3) (1), SURAT

In the result, the grounds of appeal raised by the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamblevallabhbhai Dudabhai Chhatrala, The Income Tax Officer, Vs. 6, Prabhu Darshan Soc. Nr. Ward-3(3)(5), Dhameliya Nagar, Current Jurisdiction, Varacha Road, Ward-3(3)(1), Rajhans Point, Surat-395006. Surat-395006. [Pan : Aeepc8550 M] (Appellant) .. (Respondent) Appellant By : Shri Mehul Shah, Ar Respondent By: Shri Ajay Uke, Sr. Dr Date Of Hearing 22.01.2026 Date Of Pronouncement 17.02.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

section 56(2) (x)(b). So far as finding of lower authorities that they are in possession of a satakat 3. executed by the original owners with Shankar Chaganlal Shah and Govind K. Bhadiyadra for a consideration of Rs.6.28 crores and said satakhat was notarized on 16.08.2010, is concerned, the assessee right form the initial stage at the time

SANJAY SIVABHAGWAN KEYAL,SURAT vs. ITO, WARD-2(3)(4), SURAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2009-2010 Sanjay Sivabhagwan Keyal Ito, Ward – 2(3)(4), Flat No.304, 3Rd Floor, Room No.613, Vatika Township, Near Model, Vs. Aaaykar Bhavan, Township, Parvat Patia Majura Gate, Surat - 395010. Surat - 395002. Pan No. Adspk 6097N Appellant Respondent

reassessment on the ground that ent on the ground that the savings bank account in question had been duly considered the savings bank account in question had been duly considered the savings bank account in question had been duly considered while filing the return. The assessee submitted that he was while filing the return. The assessee submitted that

MR. ROLHAN SANJAY PATEL,SURAT vs. INCOME TAX OFFICER, WARD - 1(3)(4), SURAT

Bench: Shri Pawan Singh(Virtual Hearing) Rohan Sanjay Patel, I.T.O., “Sanket” Bungalow, Ward 1(3)(4), Vs. Near Bungalow No. 122 Of Sarjan Surat. Society, Opposite Science Centre, City Light Road, Surat-395007. Pan No. Ascpp 8025 C Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals), (in short, the ld. CIT(A)) dated 07/06/2022 for the Assessment year (AY) 2014-15 wherein the assessee has raised following grounds of appeal

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

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

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

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

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

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

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

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

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

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

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

THE INCOME TAX OFFICER, WARD-2(3)(7),, SURAT vs. SHRI JITENDRA KUMAR PUKHRAJ RANKA,, SURAT

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.291/Srt/2019 ("नधा"रणवष" / Assessment Years: (2008-09) (Virtual Court Hearing) The Ito, Ward-2(3)(7), Vs. Jitendra Pukhraj Ranka, Surat. Prop Of M/S P Jitendra & Co., 304/A, Sumangal Appt., Jadda Khadi, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abhpj0571F (Assessee) (Respondent) Assessee By : Shri Prakash Jhunjhunwala, Ca Revenue By : Shri H. P. Meena, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 16/02/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year (Ay) 2008-09, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-1, Surat [In Short “The Ld. Cit(A)”] In Appeal No. Cit(A)-I/11694/2018-19 Dated 27.03.2019, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 143 R.W.S. 147 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Dated 23.03.2016. 2. Grounds Of Appeal Raised By The Revenue Are As Follows: “(I) On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Quashing Reopened Assessment Proceedings For Ay 2008-09. (Ii) On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Failed To Appreciate Decision Of Larger Bench Of Hon'Ble Gujarat High Court In The Case Of A.L.A Firm Vs Cit, 189 (1991) Itr 285, Whereas The Hon'Ble High Court Has Held That The Jurisdiction Of The Ito To Reassess Income Arises If He Has Reassessed Based On Specific & Relevant Information Coming Into His

section 132 of the Act, was conducted in the case of assessee on 31.03.2018. Subsequent to the search, the assessments was completed on 30.12.2010. The assessing officer gave a finding that the assessee is engaged in providing accommodation bills and was receiving commission income for the same. Therefore, assessing officer estimated income at 1% of the total turnover of assessee

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

reassessment or recomputation exceeds the tax on total income determined on the basis of regular assessment. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 14(3) which continue in the assessment order passed under section 143(3) read with section 147 of the Act. 6. On the facts

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

reassessment or recomputation exceeds the tax on total income determined on the basis of regular assessment. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 14(3) which continue in the assessment order passed under section 143(3) read with section 147 of the Act. 6. On the facts

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

reassessment or recomputation exceeds the tax on total income determined on the basis of regular assessment. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 14(3) which continue in the assessment order passed under section 143(3) read with section 147 of the Act. 6. On the facts

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ACIT,BHARUCH CIRCLE,, BHARUCH

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

reassessment or recomputation exceeds the tax on total income determined on the basis of regular assessment. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 14(3) which continue in the assessment order passed under section 143(3) read with section 147 of the Act. 6. On the facts

BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

reassessment or recomputation exceeds the tax on total income determined on the basis of regular assessment. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 14(3) which continue in the assessment order passed under section 143(3) read with section 147 of the Act. 6. On the facts

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ADDL.CIT,BHARUCH CIRCLE,, BHARUCH

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

reassessment or recomputation exceeds the tax on total income determined on the basis of regular assessment. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 14(3) which continue in the assessment order passed under section 143(3) read with section 147 of the Act. 6. On the facts