ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. M/S. DAGINA JEWELLERS PVT. LTD., , SURAT

In the result, grounds Nos

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

147 of the Income Tax Act, 1961 [hereinafter referred to as the “Act”]. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as the facts narrated in ITA No.51/SRT/2022 for assessment

DAGINA JEWELLERS INDIA (P) LTD,SURAT vs. ACIT, CENTRAL CIRCLE-2, SURAT

In the result, grounds Nos

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

147 of the Income Tax Act, 1961 [hereinafter referred to as the “Act”]. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as the facts narrated in ITA No.51/SRT/2022 for assessment

DAGINA JEWELLERS INDIA (P) LTD,SURAT vs. ACIT, CENTRAL CIRCLE-2, SURAT

In the result, grounds Nos

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

147 of the Income Tax Act, 1961 [hereinafter referred to as the “Act”]. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as the facts narrated in ITA No.51/SRT/2022 for assessment

DAGINA JEWELLERS INDIA (P) LTD,SURAT vs. ACIT, CENTRAL CIRCLE-2, SURAT

In the result, grounds Nos

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

147 of the Income Tax Act, 1961 [hereinafter referred to as the “Act”]. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as the facts narrated in ITA No.51/SRT/2022 for assessment

DAGINA JEWELLERS INDIA (P) LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT

In the result, grounds Nos

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

147 of the Income Tax Act, 1961 [hereinafter referred to as the “Act”]. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as the facts narrated in ITA No.51/SRT/2022 for assessment

DY. COMMISSIONER OF INCOME TAX, CENTRA CIR.2, SURAT vs. DAGINA JEWELLERS INDIA PVT. LTD., SURAT

In the result, grounds Nos

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

147 of the Income Tax Act, 1961 [hereinafter referred to as the “Act”]. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as the facts narrated in ITA No.51/SRT/2022 for assessment

ALKESHKUMAR MAGANBHAI PATEL,BHARUCH vs. INCOME TAX OFFICER (ITO),WARD 1(1) BHARUCH, BHARUCH

In the result, the Appeal of the Assessee is dismissed

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2017-2018 Alkeshkumar Maganbhai Patel, Ito Ward 1(1), 30 Atmiya Nagar, Near Kgm Income Tax Office, Bharuch, Vidyalay Zadeshw Zadeshwar, Vs. Income-Tax Office, Hari Kunj, Bharuch-392011. Station Road, Bharuch-356069. Pan No. Bklpp 8435 L Appellant Respondent

cash deposited during the demonetization period Rs. 15,15,000/ deposited during the demonetization period Rs. 15,15,000/ deposited during the demonetization period Rs. 15,15,000/- in his savings bank a his savings bank account. Accordingly, the case of the assessee ccount. Accordingly, the case of the assessee was reopened for reassessment u/s 147

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

u/s 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

VIRAL LAVJIBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD-3(3)(5), SURAT

In the result, assessee`s appeal is partly allowed in above terms

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.450/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Viral Lavjibhai Patel, Vs. Income Tax Officer, A-18, Naginawadi Society, Ward-3(3)(5), Surat, Aaykar Sumul Dairy Road, Bhawan, Majura Gate, Opp. Surat – 395004. New Civil Hospital, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alvpp2897E (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 12/10/2023 Date Of Pronouncement 26/10/2023

u/s 147 of the Act. The ld Counsel further contended that Assessing Officer was not having any material information to form "a reason to believe" that there was an escapement of income. The ld Counsel further submitted that cash deposit in the bank account is not an income of the assessee, which has escaped assessment, for that ld Counsel relied

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

147 ITA.628-629/SRT/2023/AYs.10-11 & 11-12 Mukhtar R Shaikh r.w.s.148 of the Act, and therefore, reopening of assessment is not invalid. 20. I have heard both the sides and gone through the relevant material on record. It is seen that assessee has demanded during the assessment proceedings, by way of a letter (vide paper book page-6), stating that he was filing

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

147 ITA.628-629/SRT/2023/AYs.10-11 & 11-12 Mukhtar R Shaikh r.w.s.148 of the Act, and therefore, reopening of assessment is not invalid. 20. I have heard both the sides and gone through the relevant material on record. It is seen that assessee has demanded during the assessment proceedings, by way of a letter (vide paper book page-6), stating that he was filing

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)

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

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)

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

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:

147. Even if for a moment we agree with the Id. DR that the protective addition is different from substantive addition and hence the reassessment proceedings be upheld, we find that ultimately the same conclusion will follow if the substantive addition is struck down at a place where it was made. In such a scenario the protective addition will

RITESHKUMAR BHUPENDRABHAI CHOKSI,VADODARA vs. ITO, WARD 1(5), BHARUCH

In the result, the appeal of the assessee in ITA No

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

cash deposits in the assessee’s bank account. The Assessing Officer proceeded to complete the reassessment u/s 144 read with section 147

RITESHKUMAR BHUPENDRABHAI CHOKSI,VADODARA vs. ITO, WARD 1(5), BHARUCH

In the result, the appeal of the assessee in ITA No

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

cash deposits in the assessee’s bank account. The Assessing Officer proceeded to complete the reassessment u/s 144 read with section 147

NARPATSINH PRABHATSINH SOLANKI,SURAT vs. ITO, WARD-1, SURAT

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

cash deposits in bank account.\nNon issuance of notice u/s 143(2) of the Act.\n(1) The learned I.T.O. completed the assessment u/s 144 r.w.s. 147 of the Act\nvide assessment order dated 13/12/2018.\n(2) The assessee had filed the return of income for A.Y. 2011-12 in pursuance\nof notice u/s 148 of the Act on 10/12/2018

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

deposits and credit entries in the above bank accounts of the appellant during F.Y. 2013-14 (A.Y. 2014-15) remained unexplained. Accordingly, addition ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 aggregating to Rs.200,77,16,609/- [(Cash: 55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144