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83 results for “reassessment u/s 147”+ Condonation of Delayclear

Sorted by relevance

Chennai356Mumbai333Delhi295Kolkata239Ahmedabad214Pune164Jaipur148Hyderabad135Bangalore126Surat83Visakhapatnam71Amritsar63Chandigarh51Indore50Raipur42Patna38Cuttack35Nagpur34Lucknow31Cochin30Rajkot27Agra16Guwahati14Allahabad7Varanasi6Telangana5Jabalpur4Dehradun3Himachal Pradesh2Karnataka2Orissa2Panaji2Jodhpur2SC1Calcutta1

Key Topics

Section 14871Section 69A64Addition to Income63Section 14762Section 143(3)57Condonation of Delay35Limitation/Time-bar33Section 271(1)(c)27Section 144

SUMITLAL,SURAT vs. ITO, 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

ITA 545/SRT/2025[201011]Status: DisposedITAT Surat30 Oct 2025

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2010-2011 Sumitlal, Ito 101-B/2, Sanskrut Flats Umra, Aayakar Bhavan, Bharthana, Vs. Surat-395007. Surat-395007 Pan No. Acxpl 1238 Q Appellant Respondent

For Respondent: Mr. Nitin Paharia, CA&
Section 144Section 251(1)(a)Section 69

reassessment ex parte ex parte under sections 147 read with 144 of the Act on 23.10.2017, treating the sections 147 read with 144 of the Act on 23.10.2017, treating the sections 147 read with 144 of the Act on 23.10.2017, treating the sum of ₹22,24,315/ 22,24,315/- representing the investment in mutual representing the investment in mutual

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

Showing 1–20 of 83 · Page 1 of 5

22
Section 25022
Reopening of Assessment19
Reassessment17

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 503/SRT/2019[2005-06]Status: DisposedITAT Surat06 Dec 2019AY 2005-06

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

u/s. 245E of the Act to revive the abated years. 13. 07-06-2016: Based on current circumstances and hearing held on 03-06-2016, M/s. Bhuta Shah & Co LLP, the representative advised that appeal should be filed for all abated years as Hon'ble members of Settlement Commission had declined to revive all abated years. We are enclosing herewith

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 497/SRT/2019[1999-00]Status: DisposedITAT Surat06 Dec 2019AY 1999-00

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

u/s. 245E of the Act to revive the abated years. 13. 07-06-2016: Based on current circumstances and hearing held on 03-06-2016, M/s. Bhuta Shah & Co LLP, the representative advised that appeal should be filed for all abated years as Hon'ble members of Settlement Commission had declined to revive all abated years. We are enclosing herewith

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 527/SRT/2019[2000-01]Status: DisposedITAT Surat06 Dec 2019AY 2000-01

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

u/s. 245E of the Act to revive the abated years. 13. 07-06-2016: Based on current circumstances and hearing held on 03-06-2016, M/s. Bhuta Shah & Co LLP, the representative advised that appeal should be filed for all abated years as Hon'ble members of Settlement Commission had declined to revive all abated years. We are enclosing herewith

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 498/SRT/2019[2000-01]Status: DisposedITAT Surat06 Dec 2019AY 2000-01

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

u/s. 245E of the Act to revive the abated years. 13. 07-06-2016: Based on current circumstances and hearing held on 03-06-2016, M/s. Bhuta Shah & Co LLP, the representative advised that appeal should be filed for all abated years as Hon'ble members of Settlement Commission had declined to revive all abated years. We are enclosing herewith

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 500/SRT/2019[2002-03]Status: DisposedITAT Surat06 Dec 2019AY 2002-03

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

u/s. 245E of the Act to revive the abated years. 13. 07-06-2016: Based on current circumstances and hearing held on 03-06-2016, M/s. Bhuta Shah & Co LLP, the representative advised that appeal should be filed for all abated years as Hon'ble members of Settlement Commission had declined to revive all abated years. We are enclosing herewith

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 502/SRT/2019[2004-05]Status: DisposedITAT Surat06 Dec 2019AY 2004-05

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

u/s. 245E of the Act to revive the abated years. 13. 07-06-2016: Based on current circumstances and hearing held on 03-06-2016, M/s. Bhuta Shah & Co LLP, the representative advised that appeal should be filed for all abated years as Hon'ble members of Settlement Commission had declined to revive all abated years. We are enclosing herewith

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 499/SRT/2019[2001-02]Status: DisposedITAT Surat06 Dec 2019AY 2001-02

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

u/s. 245E of the Act to revive the abated years. 13. 07-06-2016: Based on current circumstances and hearing held on 03-06-2016, M/s. Bhuta Shah & Co LLP, the representative advised that appeal should be filed for all abated years as Hon'ble members of Settlement Commission had declined to revive all abated years. We are enclosing herewith

TIRUPATI SHYAM ENTERPRISE,SURAT vs. DCIT, CIRCLE 1(1)(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 318/SRT/2025[2015-16]Status: DisposedITAT Surat30 Oct 2025AY 2015-16

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2015-2016 Tirupati Shyam Enterprise Nfac, Delhi Current F.P. No. 139 Orleaans, Near Jurisdiction: Dy. Cit Circle- Sosyo Circle Udhna Magadalla Vs. 1(1)(1), Road, Surat-395007. Aayakar Bhavan, Near Majura Gate, Opp. New Civil Hospital, Surat-395001. Pan No. Aagft 3570 Q Appellant Respondent

For Appellant: Mr. J.K. Chandnani, Sr. DRFor Respondent: Mr. Rasesh Shah, CA
Section 147Section 148Section 5Section 68

condone the delay of seventy-one days in Tirupati Shyam Enterprises 5 Tirupati Shyam Enterprises filing the present appeal. The appeal is, therefore, admitted for filing the present appeal. The appeal is, therefore, admitted for filing the present appeal. The appeal is, therefore, admitted for adjudication on merits. adjudication on merits. 4. On perusal of the records, we find that

BHARATBHAI NAGINBHAI PATEL,ANKLESHWAR vs. INCOME TAX OFFICER, WARD - 2(4), BHARUCH

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

ITA 393/SRT/2023[2012-13]Status: DisposedITAT Surat30 Oct 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.393/Srt/2023 Assessment Year: (2012-13) (Physical Hearing) Bharatbhai Nagjibhai Patel, Vs. The Ito, 392, Nishal Faliu, Nava Haripura, Ward- 2(4), Sajod, Ankleshwar, Bharuch, Bharuch, Gujarat – 393020. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bpppp4227M (Appellant) (Respondent) Shri Ashutosh P. Nanavaty, Ca Appellant By Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 16/10/2023 Date Of Pronouncement 30/10/2023

Section 143(3)Section 249(3)

u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 13.11.2019. 2. The appeal filed by the assessee, before the Tribunal, for Assessment Year 2012-13, is barred by limitation by 3 days. The Ld. Counsel for the assessee submitted that delay in filing the appeal before the Tribunal, is only three

BHAVIN ARUNBHAI PATEL,VALSAD vs. INCOME TAX OFFICER, WARD-1, VAPI

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

ITA 456/SRT/2023[2011-12]Status: DisposedITAT Surat12 Oct 2023AY 2011-12

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.456/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Bhavin Arunbhai Patel, Vs. The Ito, Parvassa Road, Mota Waghchhipa, Ward – 1, Kila Pardi, Valsad – 396001, Vapi Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Arypp2459F (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 69A

147 after issuing notice u/s. 148 of the Act and passing the reassessment order. 4. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of assessing officer in making the addition of Rs.17,36,110/- on account of Rs.13,68,110/- as unexplained credit

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

condone the delay in both appeals of the assessee. 11. Now coming to assessee’s appeal in ITA No.628/SRT/2023, at the outset, Ld. Counsel for the assessee informs the Bench that assessee does not wish to press Ground No.1(in ITA No.628/SRT/2023), therefore, I dismiss ground No.1 raised by the assessee, as “not pressed”. 12. Now, I take ground

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

condone the delay in both appeals of the assessee. 11. Now coming to assessee’s appeal in ITA No.628/SRT/2023, at the outset, Ld. Counsel for the assessee informs the Bench that assessee does not wish to press Ground No.1(in ITA No.628/SRT/2023), therefore, I dismiss ground No.1 raised by the assessee, as “not pressed”. 12. Now, I take ground

BACHRAJ CHHOTELAL MEHTA,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(8), 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

ITA 529/SRT/2025[2008-09]Status: DisposedITAT Surat30 Oct 2025AY 2008-09

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2008-2009 Bachraj Chhotelal Mehta, Ito Ward-2(3)(8), C-3, 3Rd Floor, Antwerp Park, 619, Aayakar Bhavan, Majura Apartment, Kansara Sheri, Vs. Gate, Mahidharpura, Surat-395001. Surat-395003. Pan No. Afrpm 7809 R Appellant Respondent

For Respondent: Mr. Jay Thakkar, CA
Section 144Section 147Section 148Section 156

reassessment order passed u/s.147 is bad u/s.147 is bad-in-law; 6.0 On facts and circumstances of the case and in law, Ld. 6.0 On facts and circumstances of the case and in law, Ld. 6.0 On facts and circumstances of the case and in law, Ld. CIT(A) erred in confirming the addition of entire (100%) CIT(A) erred

URMILABEN THAKORDAS SOPARIWALA,SURAT vs. INCOME TAX OFFICER, SURAT

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

ITA 917/SRT/2025[2012-13]Status: DisposedITAT Surat30 Oct 2025AY 2012-13

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2012-2013 Urmilaben Thakordas Ito Sopariwala, Aayakar Bhavan, Opp. New Civil 8/743, Hanuman Char Rasta, Vs. Hospital Majuragate, Gopipura, Surat-395001. Surat-395001. Pan No. Aprps 5313 J Appellant Respondent

For Respondent: Mr. Raj Shah, CA
Section 147Section 148Section 50C

147 of the Income 1961 (in short ‘the Act’) and issued notice u/s 148 of the Act on t ‘the Act’) and issued notice u/s 148 of the Act on t ‘the Act’) and issued notice u/s 148 of the Act on 31.03.2018. The reassessment was completed on 14.12.2019 31.03.2018. The reassessment was completed on 14.12.2019 31.03.2018. The reassessment

SAROJ TILAKRAJ JUNEJA,SURAT vs. DCIT CIRCLE-1(1)(1), SURAT

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

ITA 1048/SRT/2024[2014-15]Status: DisposedITAT Surat13 Jan 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1048/Srt/2024 Assessment Year: (2014-15) (Physical Hearing) Saroj Tilakraj Juneja, Vs. The Dcit, 3, Subhas Nagar Society, Ghod Dod Road, Circle - 1(1)(1), Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abbpj5634M (Appellant) (Respondent) Appellant By Shri Kiran K. Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 08/01/2025 Date Of Pronouncement 13/01/2025

Section 147Section 148Section 250Section 253(3)Section 253(5)Section 69

reassessment proceedings by the Hon’ble Gujarat High Court for this particular year. 4. The appellant reserves right to add, alter and withdraw any grounds of appeal.” 3. The appeal filed by assessee is barred by 169 days in terms of provisions of section 253(3) of the Act. The learned Authorized Representative (ld. AR) filed an affidavit

SHRI MANSUKH K. VAGHASIA,,SURAT vs. THE INCOME TAX OFFICER, WARD-8(3),, SURAT

In the result, the appeal of the assessee is allowed

ITA 1070/AHD/2015[2010-11]Status: DisposedITAT Surat05 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1070/Ahd/2015 ("नधा"रणवष" / Assessment Years: (2010-11) (Virtual Court Hearing) Mansukh K. Vaghasia, Surat Vs. The Ito, Ward-8(3), C-1-102, Subham Residency, B/H Surat. Natvar Nagar, Nana Varachha, Surat-395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acjpv4517A (Assessee) (Respondent) Assessee By: Shri Mehul Shah, Ca Revenue By: Shri Sita Ram Meena, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 25/02/2022 घोषणाक"तार"ख/Date Of Pronouncement : 05/04/2022

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Sita Ram Meena, Sr. DR
Section 143(3)Section 148

condone the delay and admit the appeal for hearing on merits. 7. Brief facts of the issue in dispute are stated as under. Before us, assessee is an individual and filed his return of income on 15.03.2011, declaring total income of Rs.1,54,310/- and the same was processed by the Income Tax Department accepting the returned income. 8. Later

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

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

ITA 304/SRT/2019[2010-11]Status: DisposedITAT Surat06 Nov 2023AY 2010-11

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

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

condone the delay in filing both these appeals and both these appeals, that is, (appeal by Revenue and Appeal by assessee) are admitted for hearing on merit. 4. 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

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,

ITA 239/SRT/2019[2010-11]Status: DisposedITAT Surat06 Nov 2023AY 2010-11

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

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

condone the delay in filing both these appeals and both these appeals, that is, (appeal by Revenue and Appeal by assessee) are admitted for hearing on merit. 4. 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

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

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

ITA 122/SRT/2020[2011-12]Status: DisposedITAT Surat06 Nov 2023AY 2011-12

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

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

condone the delay in filing both these appeals and both these appeals, that is, (appeal by Revenue and Appeal by assessee) are admitted for hearing on merit. 4. 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