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

1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially completed under Section 143(3) on 24/12/2010. Thereafter, the case of assessee was reopened under Section 147. Later on, the case of assessee was reopened under Section 147 and assessment was completed under Section 143(3) r.w.s

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

1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially completed under Section 143(3) on 24/12/2010. Thereafter, the case of assessee was reopened under Section 147. Later on, the case of assessee was reopened under Section 147 and assessment was completed under Section 143(3) r.w.s

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

1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially completed under Section 143(3) on 24/12/2010. Thereafter, the case of assessee was reopened under Section 147. Later on, the case of assessee was reopened under Section 147 and assessment was completed under Section 143(3) r.w.s

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

1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially completed under Section 143(3) on 24/12/2010. Thereafter, the case of assessee was reopened under Section 147. Later on, the case of assessee was reopened under Section 147 and assessment was completed under Section 143(3) r.w.s

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

1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially completed under Section 143(3) on 24/12/2010. Thereafter, the case of assessee was reopened under Section 147. Later on, the case of assessee was reopened under Section 147 and assessment was completed under Section 143(3) r.w.s

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

1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially completed under Section 143(3) on 24/12/2010. Thereafter, the case of assessee was reopened under Section 147. Later on, the case of assessee was reopened under Section 147 and assessment was completed under Section 143(3) r.w.s

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

1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially completed under Section 143(3) on 24/12/2010. Thereafter, the case of assessee was reopened under Section 147. Later on, the case of assessee was reopened under Section 147 and assessment was completed under Section 143(3) r.w.s

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

1)(c) of the Act) vide order dated 09/03/2015. 66. We find that the assessment order for A.Y. 2008-09 was initially completed under Section 143(3) on 24/12/2010. Thereafter, the case of assessee was reopened under Section 147. Later on, the case of assessee was reopened under Section 147 and assessment was completed under Section 143(3) r.w.s

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]

66, 400/- has escaped assessment. Notice under Section 148 dated 30/03/2018 was served upon the assessee. The Assessing Officer in para -2 of his order noted that despite service of notice various notices, no compliance was made. The assessment order, issued final show cause notice dated 27/09/2018 but no compliance was made. The Assessing Officer decided to complete the assessment

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]

66, 400/- has escaped assessment. Notice under Section 148 dated 30/03/2018 was served upon the assessee. The Assessing Officer in para -2 of his order noted that despite service of notice various notices, no compliance was made. The assessment order, issued final show cause notice dated 27/09/2018 but no compliance was made. The Assessing Officer decided to complete the assessment

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]

66, 400/- has escaped assessment. Notice under Section 148 dated 30/03/2018 was served upon the assessee. The Assessing Officer in para -2 of his order noted that despite service of notice various notices, no compliance was made. The assessment order, issued final show cause notice dated 27/09/2018 but no compliance was made. The Assessing Officer decided to complete the assessment

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]

66, 400/- has escaped assessment. Notice under Section 148 dated 30/03/2018 was served upon the assessee. The Assessing Officer in para -2 of his order noted that despite service of notice various notices, no compliance was made. The assessment order, issued final show cause notice dated 27/09/2018 but no compliance was made. The Assessing Officer decided to complete the assessment

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]

66, 400/- has escaped assessment. Notice under Section 148 dated 30/03/2018 was served upon the assessee. The Assessing Officer in para -2 of his order noted that despite service of notice various notices, no compliance was made. The assessment order, issued final show cause notice dated 27/09/2018 but no compliance was made. The Assessing Officer decided to complete the assessment

MAHOTSAV CREATION PVT. LTD.,SURAT vs. PR. COMMISSION OF INCOME TAX, -1,, SURAT

In the result, Both the appeals filed by the assessee are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.49 & 50/Srt/2021 Assessment Years: (2010-11 & 2011-12) (Virtual Court Hearing) Mahotsav Creation Pvt. Ltd., Vs. Principal Commissioner Of 101-102, 1St Floor, Sakar Textile Income-Tax-1, Aayakar Bhawan, Market, Ring Road, Surat-395002. Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm2394Q (Appellant) (Respondent) Assessee By Shri Hardik Vora, Advocate Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 28/06/2022 22/08/2022 Date Of Pronouncement

66, 67, 70 of annexure BF-5 it is seen that various transactions of loans, advances etc. are written on these pages relating to FY 2009-10, 2010-11, 2011-12 & 2012-13, which are not accounted for in the regular books of accounts of the assessee. Details of the transaction for the FY 2009-10 are as under: ITA.49

MAHOTSAV CREATION PVT. LTD.,SURAT vs. PR. COMMISSION OF INCOME TAX, -1,, SURAT

In the result, Both the appeals filed by the assessee are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.49 & 50/Srt/2021 Assessment Years: (2010-11 & 2011-12) (Virtual Court Hearing) Mahotsav Creation Pvt. Ltd., Vs. Principal Commissioner Of 101-102, 1St Floor, Sakar Textile Income-Tax-1, Aayakar Bhawan, Market, Ring Road, Surat-395002. Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm2394Q (Appellant) (Respondent) Assessee By Shri Hardik Vora, Advocate Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 28/06/2022 22/08/2022 Date Of Pronouncement

66, 67, 70 of annexure BF-5 it is seen that various transactions of loans, advances etc. are written on these pages relating to FY 2009-10, 2010-11, 2011-12 & 2012-13, which are not accounted for in the regular books of accounts of the assessee. Details of the transaction for the FY 2009-10 are as under: ITA.49

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

1) of the Act exceeds amount refundable on regular assessment and from the date of intimation passed till the date of regular assessment. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 143(3) which continue in the assessment order passed u/s 143(3) read with section

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

1) of the Act exceeds amount refundable on regular assessment and from the date of intimation passed till the date of regular assessment. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 143(3) which continue in the assessment order passed u/s 143(3) read with section

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

1) of the Act exceeds amount refundable on regular assessment and from the date of intimation passed till the date of regular assessment. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 143(3) which continue in the assessment order passed u/s 143(3) read with section