RAMBILASH RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WARD-2(2)(4), SURAT

In the result, assessee's appeal is allowed

sections": ["147", "148", "68", "69C", "10(38)"], "issues": "Whether the addition on account of Long Term Capital Gain treated as unexplained cash credit was justified, and whether the reassessment

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

section 68 of the I.T. Act. 2. Ld. CIT(A), NFAC has erred in law and on fact to confirm assessing officer’s addition of Rs.98,037/- u/s 69 of the Act without there being any ITA No.73/SRT/2023/AY.2014-15 Divyaben Prafulchandra Parmar proof of payment of commission @ 2% of LTCG made by the assessee as per para 15 of assessment order

VIJAYBHAI MALABHAI BHARWAD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CIR.,-1(2), SURAT

In the result, ground no.2 raised by the assessee in ITA

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

reassess the income of the other person in accordance with the provision of section 153A of the Act. The Assessing Officer has duly recorded the satisfaction for issuing the notice u/s 153C of the Act. Further, it is not the contention of the assessee that the Assessing Officer has not recorded the satisfaction in the assessee's case

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT vs. VIJAYBHAI MALABHAI BHARWAD, SURAT

In the result, ground no.2 raised by the assessee in ITA

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

reassess the income of the other person in accordance with the provision of section 153A of the Act. The Assessing Officer has duly recorded the satisfaction for issuing the notice u/s 153C of the Act. Further, it is not the contention of the assessee that the Assessing Officer has not recorded the satisfaction in the assessee's case

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

The appeal of the assessee is allowed

Bench: S/Shri Sanjay Garg & Bijayananda Pruseth

reassessment notice under Section 148 of the new regime within the time limit surviving under the Income Tax Act read with TOLA and that all notices issued beyond the surviving period were time barred and liable to be set aside. This time- line was also demonstrated in para 112 of the order with an illustration. In the present case

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

The appeal of the assessee is allowed

Bench: S/Shri Sanjay Garg & Bijayananda Pruseth

reassessment notice under Section 148 of the new regime within the time limit surviving under the Income Tax Act read with TOLA and that all notices issued beyond the surviving period were time barred and liable to be set aside. This time- line was also demonstrated in para 112 of the order with an illustration. In the present case

INCOME TAX OFFICER, ANAVIL BUSINESS CENTRE, ADAJAN vs. ABHISHEK NAVNIT DOSHI , MAHIDHARPURA

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2014-2015 Ito, Abhishek Navnit Doshi, 405, Income Tax Office, Anavil 204/205, 2Nd Floor, 6/1911-12, Business Centre, Hazira Road, Vs. Jin Shanti Bldg. Mahidharpura, Adajan, Surat-395003. Surat-395009. Pan No. Afhpd 0064 M Appellant Respondent

section 148 on the same date. 2.2 During the reassessment proceedings, the assessee furnished During the reassessment proceedings, the assessee furnished During the reassessment proceedings, the assessee furnished audit reports, bank statements, export invoices, purchase bills, bank statements, export invoices, purchase bills, bank statements, export invoices, purchase bills, sales registers, and ledger accounts, asserting that all payments sales registers

MOHANBHAI RAGHAVBHAI BELADIYA,SURAT vs. INCOME TAX OFFICER, WARD - 3(2)(5), SURAT

In the result, the appeal of the assessee is allowed in the terms indicated above

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.359/Srt/2023 Assessment Year: (2012-13) (Physical Hearing) Mohanbhai Raghavbhai Beladiya, Vs. The Ito, 41-42, Vishnu Nagar Society – 1, Ward-3(2)(5), Ankur Char Rasta, A. K. Road, Surat Surat – 395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aospb9227J (Assessee) (Respondent)

68 of the Act. 18. On the other hand, Learned Senior Departmental Representative (Ld. Sr. DR) for the Revenue, pleaded that the agricultural bills and documents submitted by the assessee does not contain the relevant details. The cotton bills and sugar cane bills submitted by assessee are self-made bills and vouchers and therefore should not be relied on these

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

68. It is apparent from the above details that impugned notice under section 148 of the Act is issued beyond the period of under section 148 of the Act is issued beyond the period of under section 148 of the Act is issued beyond the period of 'surviving time' as per the direction of Hon'ble Apex Court in 'surviving

HITESHBHAI RAMESHBHAI PATEL,SURAT vs. ITO WARD,2, BARDOLI, BARDOLI

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2012-13 Hiteshbhai Rameshbhai Patel Income Tax Officer, 466 Kanbivad, Goddha Mahuwa, Ward-2, Bardoli, Income Tax Taluka Valod, Dist. Surat 394630 Vs. Office, 2Nd Floor, Bsnl Gujarat, Building, Opp. Jalaram Temple, Station Road, Bardoli- 394601 Pan No. Avdpp 6788 Q Appellant Respondent Assessee By : Mr. Sakar Sharma, Ar Revenue By : Mr. J.K. Chandani, Sr-Dr

68 r.w.s. 1115BBE on account of deposit of cash in the bank account as unexplained income of the appellant without appreciating that entire deposit of cash was nothing but redeposit of cash withdrawn on earlier occasions and also on account of earning of agricultural income.” 2. Briefly stated, the facts of the case are that the Assessing Officer received information

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 proceedings were validly ent proceedings were validly initiated. Grounds Nos. 1 and 3 of the appeal are dismissed. initiated. Grounds Nos. 1 and 3 of the appeal are dismissed. initiated. Grounds Nos. 1 and 3 of the appeal are dismissed. 6. The ground No. two of The ground No. two of the appeal relates to addition the appeal relates

GANESH GANPAT ALIM,MAHARASHTRA vs. ITO WASRD-3(3)(1), SURAT

In the result, appeals filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.40/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) (Physical Hearing) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -1(1)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F आयकर अपील सं./Ita No.41/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -3(3)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) With Shri Vinod Kumar, Sr. Dr 22/03/2023 Date Of Hearing Date Of Pronouncement 08/05/2023 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By The Assessee, Pertaining To Assessment Year (Ay) 2012-13, Are Directed Against The Orders Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short “The Ld. Cit(A)”], Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 144 R.W.S 147 & A Penalty Order Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

reassessment proceedings were initiated after a period of four years, however there was failure on the part of the assessee to disclose fully and truly all material facts of making the assessment and that is why, the original assessment was framed by making estimated addition under section 144 of the Act. 15. On merits, Ld. DR submitted that assessee

GANESH GANPAT ALIM,MAHARASHTRA vs. INCOME TAX OFFICER, WARD-1(1)(1), SURAT

In the result, appeals filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.40/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) (Physical Hearing) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -1(1)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F आयकर अपील सं./Ita No.41/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -3(3)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) With Shri Vinod Kumar, Sr. Dr 22/03/2023 Date Of Hearing Date Of Pronouncement 08/05/2023 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By The Assessee, Pertaining To Assessment Year (Ay) 2012-13, Are Directed Against The Orders Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short “The Ld. Cit(A)”], Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 144 R.W.S 147 & A Penalty Order Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

reassessment proceedings were initiated after a period of four years, however there was failure on the part of the assessee to disclose fully and truly all material facts of making the assessment and that is why, the original assessment was framed by making estimated addition under section 144 of the Act. 15. On merits, Ld. DR submitted that assessee

MANISH BHOGILAL SHAH,MUMBAI vs. INCOME TAX OFFICER-3, NAVSARI, NAVSARI

In the result, the appeal of the assessee is treated as allowed for statistical purpose

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.687/Srt/2025 िनधा"रण वष" /Assessment Year : 2017-18 Manish Bhogilal Shah The Income Tax Officer-3 बनाम/ 6/B, Crown Mansion Navsari – 396 445 V/S. Ground Floor Forjeet Street, Cross Lane, Mumbai – 400 026 "थायी लेखा सं./Pan: Acqps 6699 F (अपीलाथ(/ Appellant) (!) यथ(/ Respondent) Assessee By : Shri Himanshu Gandhi, Ca Revenue By : Shri Ajay Uke, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 08 /12/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /02/2026 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 27/12/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal: Manish Bhogilal Shah Vs. Ito Asst. Year : 2017-18 2

reassessment proceeding have not been fulfilled. 6. Ground 3. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming addition of Rs.5100000 as unexplained cash credit under section 68

OM SAI STONE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD- 2(1)(4), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

reassessment. The Assessing Officer recorded that objection of assessee dated 11/10/2018 was disposed off vide speaking order on 12/10/2018. No such order disposing off objection was ever received or served upon the assessee. Thus, the action of Assessing officer without disposing of objection of assessee is void ab initio. The Assessing Officer made no addition with respect to share capital

OM SAI STONE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(4), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

reassessment. The Assessing Officer recorded that objection of assessee dated 11/10/2018 was disposed off vide speaking order on 12/10/2018. No such order disposing off objection was ever received or served upon the assessee. Thus, the action of Assessing officer without disposing of objection of assessee is void ab initio. The Assessing Officer made no addition with respect to share capital

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

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:

reassessment, being to tax an income which has escaped assessment. In that case again it will tantamount to reopening assessment on the basis of an item of income or disallowance, which has already been made in block assessment of the assessee, thereby leaving no income escaping assessment. Under these circumstances we are satisfied that having made addition of Rs.527.85 lakhs

SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,,SURAT vs. INCOME TAX OFFICER WARD-3(1(1), SURAT

In the result, assessee`s appeal for both the assessment years, that is,

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

68,18,795/- i.e. 5.81% for the year under consideration against gross profit of Rs.8,16,75,381/- on total turnover of Rs.1,45,39,33,687/- i.e. 5.62% for the immediate preceding year to the year under consideration. In view of the aforesaid facts, material and evidence existing on records, the assessing officer was of the opinion that

DCIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,, SURAT

In the result, assessee`s appeal for both the assessment years, that is,

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

68,18,795/- i.e. 5.81% for the year under consideration against gross profit of Rs.8,16,75,381/- on total turnover of Rs.1,45,39,33,687/- i.e. 5.62% for the immediate preceding year to the year under consideration. In view of the aforesaid facts, material and evidence existing on records, the assessing officer was of the opinion that