BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

121 results for “reassessment u/s 147”+ Cash Depositclear

Sorted by relevance

Delhi1,141Mumbai832Ahmedabad361Jaipur353Chennai293Bangalore275Kolkata207Pune189Hyderabad188Chandigarh141Amritsar126Surat121Indore113Rajkot99Visakhapatnam85Raipur68Agra50Nagpur49Cochin47Guwahati42Patna38Lucknow34Jodhpur21Allahabad20Cuttack14Varanasi7Jabalpur6Panaji4Ranchi4Dehradun2Orissa2Gauhati1SC1Karnataka1

Key Topics

Section 148137Section 147106Addition to Income86Section 143(3)73Section 69A72Section 271(1)(c)56Reassessment47Reopening of Assessment40Cash Deposit

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

In the result, the appeal of the assessee is dismissed

ITA 636/SRT/2025[2009-10]Status: DisposedITAT Surat30 Oct 2025AY 2009-10

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

For Appellant: Shri J.K. Chandnani, Sr. DRFor Respondent: Mr. Rasesh, CA
Section 144Section 148Section 69A

147 read with section 144 of the Act on 30.09.2016, bringing to tax the entire cash deposit of bringing to tax the entire cash deposit of ₹13,91,936/ 13,91,936/- as unexplained credits. 3. In In In appeal, the assessee contended before appeal, the assessee contended before the learned appeal, the assessee contended before the learned the learned

Showing 1–20 of 121 · Page 1 of 7

35
Section 14433
Section 6827
Bogus Purchases26

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

In the result, grounds Nos

ITA 305/SRT/2022[2015-16]Status: DisposedITAT Surat27 Apr 2023AY 2015-16

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

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

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

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

In the result, grounds Nos

ITA 312/SRT/2022[2015-16]Status: DisposedITAT Surat27 Apr 2023AY 2015-16

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

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

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

ITA 303/SRT/2022[2013-14]Status: DisposedITAT Surat27 Apr 2023AY 2013-14

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

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

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

ITA 51/SRT/2022[2017-18]Status: DisposedITAT Surat27 Apr 2023AY 2017-18

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

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

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

ITA 30/SRT/2022[2017-18]Status: DisposedITAT Surat27 Apr 2023AY 2017-18

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

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

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

ITA 306/SRT/2022[2016-17]Status: DisposedITAT Surat27 Apr 2023AY 2016-17

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

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

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

ITA 304/SRT/2022[2014-15]Status: DisposedITAT Surat27 Apr 2023AY 2014-15

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

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

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

SHRI STALIN CHOCKKALINGAM PILLAI,,VAPI vs. THE INCOME TAX OFFICER,VAPI WARD-3,, VAPI

In the result, all the five appeals of the assessee are allowed in the manner as indicted above

ITA 2839/AHD/2014[2005-06]Status: DisposedITAT Surat15 Oct 2018AY 2005-06

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकर अपील सं. / Ita Nos.856, 857 & 858/Ahd/2013/Srt िनधा"रण वष" / Assessment Years: 2004-05, 2005-06 & 2009-10 आयकर अपील सं. / Ita Nos.2838 & 2839/Ahd/2014/Srt िनधा"रण वष" / Assessment Years: 2004-05 & 2005-06 Shri Stalin Chockkalingam Pillai, Vs. Income Tax Officer, Flat No. F-102, Rajmoti Complex, Vapi Ward-3, Chharwada Road, Vapi. Vapi – 396 195. [Pan: Aippp 1728 F] (अपीलाथ /Appellant) (!"थ /Respondent)

For Appellant: A.Gopalakrishnan, C.A ""For Respondent: Shri S.R. Meena, Sr. D.R
Section 148Section 69A

reassessment proceedings u/s. 147 of the Act and notice u/s. 148 of the Act, other all facts and circumstances of the present AY under consideration are identical and similar to the earlier assessment years 2004-05 & 2005-06. 15. Elaborating the facts of AY 2009-10, the ld. AR submitted that total amount received from transporters

STALIN CHOCKKALINGAM PILLAI,VAPI vs. THE INCOME TAX OFFICER,VAPI WARD-3,, VAPI

In the result, all the five appeals of the assessee are allowed in the manner as indicted above

ITA 857/AHD/2013[2005-06]Status: DisposedITAT Surat15 Oct 2018AY 2005-06

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकर अपील सं. / Ita Nos.856, 857 & 858/Ahd/2013/Srt िनधा"रण वष" / Assessment Years: 2004-05, 2005-06 & 2009-10 आयकर अपील सं. / Ita Nos.2838 & 2839/Ahd/2014/Srt िनधा"रण वष" / Assessment Years: 2004-05 & 2005-06 Shri Stalin Chockkalingam Pillai, Vs. Income Tax Officer, Flat No. F-102, Rajmoti Complex, Vapi Ward-3, Chharwada Road, Vapi. Vapi – 396 195. [Pan: Aippp 1728 F] (अपीलाथ /Appellant) (!"थ /Respondent)

For Appellant: A.Gopalakrishnan, C.A ""For Respondent: Shri S.R. Meena, Sr. D.R
Section 148Section 69A

reassessment proceedings u/s. 147 of the Act and notice u/s. 148 of the Act, other all facts and circumstances of the present AY under consideration are identical and similar to the earlier assessment years 2004-05 & 2005-06. 15. Elaborating the facts of AY 2009-10, the ld. AR submitted that total amount received from transporters

STALIN CHOCKKALINGAM PILLAI,VAPI vs. THE INCOME TAX OFFICER,VAPI WARD-3,, VAPI

In the result, all the five appeals of the assessee are allowed in the manner as indicted above

ITA 856/AHD/2013[2004-05]Status: DisposedITAT Surat15 Oct 2018AY 2004-05

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकर अपील सं. / Ita Nos.856, 857 & 858/Ahd/2013/Srt िनधा"रण वष" / Assessment Years: 2004-05, 2005-06 & 2009-10 आयकर अपील सं. / Ita Nos.2838 & 2839/Ahd/2014/Srt िनधा"रण वष" / Assessment Years: 2004-05 & 2005-06 Shri Stalin Chockkalingam Pillai, Vs. Income Tax Officer, Flat No. F-102, Rajmoti Complex, Vapi Ward-3, Chharwada Road, Vapi. Vapi – 396 195. [Pan: Aippp 1728 F] (अपीलाथ /Appellant) (!"थ /Respondent)

For Appellant: A.Gopalakrishnan, C.A ""For Respondent: Shri S.R. Meena, Sr. D.R
Section 148Section 69A

reassessment proceedings u/s. 147 of the Act and notice u/s. 148 of the Act, other all facts and circumstances of the present AY under consideration are identical and similar to the earlier assessment years 2004-05 & 2005-06. 15. Elaborating the facts of AY 2009-10, the ld. AR submitted that total amount received from transporters

STALIN CHOCKKALINGAM PILLAI,VAPI vs. THE INCOME TAX OFFICER,VAPI WARD-3,, VAPI

In the result, all the five appeals of the assessee are allowed in the manner as indicted above

ITA 858/AHD/2013[2009-10]Status: DisposedITAT Surat15 Oct 2018AY 2009-10

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकर अपील सं. / Ita Nos.856, 857 & 858/Ahd/2013/Srt िनधा"रण वष" / Assessment Years: 2004-05, 2005-06 & 2009-10 आयकर अपील सं. / Ita Nos.2838 & 2839/Ahd/2014/Srt िनधा"रण वष" / Assessment Years: 2004-05 & 2005-06 Shri Stalin Chockkalingam Pillai, Vs. Income Tax Officer, Flat No. F-102, Rajmoti Complex, Vapi Ward-3, Chharwada Road, Vapi. Vapi – 396 195. [Pan: Aippp 1728 F] (अपीलाथ /Appellant) (!"थ /Respondent)

For Appellant: A.Gopalakrishnan, C.A ""For Respondent: Shri S.R. Meena, Sr. D.R
Section 148Section 69A

reassessment proceedings u/s. 147 of the Act and notice u/s. 148 of the Act, other all facts and circumstances of the present AY under consideration are identical and similar to the earlier assessment years 2004-05 & 2005-06. 15. Elaborating the facts of AY 2009-10, the ld. AR submitted that total amount received from transporters

SHRI ASHISH NATVARLAL VASHI,,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-1,, NAVSARI

In the result, the appeal of the assessee is allowed

ITA 3522/AHD/2016[2007-08]Status: DisposedITAT Surat19 Apr 2021AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.3522/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) Ashish Natvarlal Vashi, Vs. The Income Tax Officer, Ward-1, Tolat Falia, At & Post. Kaccholi, Navsari. Taluka Gandevi, Dist: Navsari, Navsari - 396370. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abypv5202C (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Ms Anupama Singla, Sr. DR
Section 144Section 147Section 148Section 254Section 69A

u/s. 147 of the Act by reason of assessee’s failure to disclose fully and truly all the material facts necessary for assessment. Place : Navsari Date : 07.03.2017. S.D. Parmar Income Tax Officer, Ward-2, Navsari.” 4.1. He has submitted that mere cash deposit in the bank account would not disclose escapement of income. He has submitted that there

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

In the result, the Appeal of the Assessee is dismissed

ITA 292/SRT/2025[2017-18]Status: DisposedITAT Surat30 Oct 2025AY 2017-18

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

For Appellant: None for the assesseeFor Respondent: Ms. Namita Patel, Sr. DR
Section 144Section 147Section 148Section 250Section 69ASection 80T

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

ITA 484/SRT/2025[2012-13]Status: DisposedITAT Surat23 Dec 2025AY 2012-13

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

For Appellant: Mr. Sakar Sharma, ARFor Respondent: Mr. J.K. Chandani, Sr-DR
Section 143(3)Section 147Section 148Section 151(1)Section 68

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

ITA 450/SRT/2023[2011-12]Status: DisposedITAT Surat26 Oct 2023AY 2011-12

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

Section 139Section 142(1)Section 143(3)Section 144Section 147Section 148Section 68

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

ITA 629/SRT/2023[2011-12]Status: DisposedITAT Surat12 Dec 2023AY 2011-12

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)

Section 139Section 143(3)Section 148Section 69ASection 80C

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

ITA 628/SRT/2023[2010-11]Status: DisposedITAT Surat12 Dec 2023AY 2010-11

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)

Section 139Section 143(3)Section 148Section 69ASection 80C

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

ITA 121/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

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)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

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

ITA 118/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

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)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

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