KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

reassessment should not be initiated. 13. We note that in order to get the benefit of first proviso to section 147 of the Act, the assessee has to disclose fully and truly all material facts necessary for that assessment year 2008-09. Therefore, we should examine the facts that whether assessee has disclosed fully and truly all material facts necessary

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

reassessment should not be initiated. 13. We note that in order to get the benefit of first proviso to section 147 of the Act, the assessee has to disclose fully and truly all material facts necessary for that assessment year 2008-09. Therefore, we should examine the facts that whether assessee has disclosed fully and truly all material facts necessary

KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

reassessment should not be initiated. 13. We note that in order to get the benefit of first proviso to section 147 of the Act, the assessee has to disclose fully and truly all material facts necessary for that assessment year 2008-09. Therefore, we should examine the facts that whether assessee has disclosed fully and truly all material facts necessary

KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

reassessment should not be initiated. 13. We note that in order to get the benefit of first proviso to section 147 of the Act, the assessee has to disclose fully and truly all material facts necessary for that assessment year 2008-09. Therefore, we should examine the facts that whether assessee has disclosed fully and truly all material facts necessary

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

reassessment should not be initiated. 13. We note that in order to get the benefit of first proviso to section 147 of the Act, the assessee has to disclose fully and truly all material facts necessary for that assessment year 2008-09. Therefore, we should examine the facts that whether assessee has disclosed fully and truly all material facts necessary

RAIYANI BROTHERS,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(4), SURAT

In the result, assessee’s appeal in ITA No

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.222-224/Srt/2018 (िनधा"रणवष" / Assessment Years: (2007-08,2008-09 &2013-14) (Virtual Court Hearing) Raiyani Brothers The Income Tax Officer, V 9, Dumaswala Compound, Ward-3(3)(4), Aayakar Bhawan, Majura S. Haribaug, Varachha Road, Gate, Surat. Surat-395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfr0702K (Assessee) (Revenue)

reassessment proceedings under section 147 of the Act. Therefore, ld Counsel pleads that it reflects an arbitrary exercise of the powers conferred to assessing officer under section 147 of the Act, which is not acceptable.Therefore, ld Counsel submits that order passed by the Assessing Officer u/s 147 r.w.s 143(3) of the Act is not valid as the reasons recorded

RAIYANI BROTHERS,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(4), SURAT

In the result, assessee’s appeal in ITA No

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.222-224/Srt/2018 (िनधा"रणवष" / Assessment Years: (2007-08,2008-09 &2013-14) (Virtual Court Hearing) Raiyani Brothers The Income Tax Officer, V 9, Dumaswala Compound, Ward-3(3)(4), Aayakar Bhawan, Majura S. Haribaug, Varachha Road, Gate, Surat. Surat-395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfr0702K (Assessee) (Revenue)

reassessment proceedings under section 147 of the Act. Therefore, ld Counsel pleads that it reflects an arbitrary exercise of the powers conferred to assessing officer under section 147 of the Act, which is not acceptable.Therefore, ld Counsel submits that order passed by the Assessing Officer u/s 147 r.w.s 143(3) of the Act is not valid as the reasons recorded

RAIYANI BROTHERS,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(4), SURAT

In the result, assessee’s appeal in ITA No

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.222-224/Srt/2018 (िनधा"रणवष" / Assessment Years: (2007-08,2008-09 &2013-14) (Virtual Court Hearing) Raiyani Brothers The Income Tax Officer, V 9, Dumaswala Compound, Ward-3(3)(4), Aayakar Bhawan, Majura S. Haribaug, Varachha Road, Gate, Surat. Surat-395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfr0702K (Assessee) (Revenue)

reassessment proceedings under section 147 of the Act. Therefore, ld Counsel pleads that it reflects an arbitrary exercise of the powers conferred to assessing officer under section 147 of the Act, which is not acceptable.Therefore, ld Counsel submits that order passed by the Assessing Officer u/s 147 r.w.s 143(3) of the Act is not valid as the reasons recorded

M/S. BASE INDUSTRIES LTD.,SILVASSA vs. THE INCOME TAX OFFICER, VAPI WARD -1, VAPI

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

reassessment order passed u/s 143(3) r.w.s. 147 are illegal bad in law as the approval u/s 151 of the Act is invalid and bad in law. That the purported approval has been granted without any application of mind and therefore, the same is not in terms of the provisions of Section 151” ITA No.1581/AHD/2013 (AY 13-14)& M/s Base

M/S. SAMRIDDHI CORPORATION,,SURAT vs. THE DY.CIT., CIRCLE-1(2),, SURAT

In the result, cross appeals of Revenue as well as Assessee are dismissed

Bench: Shri H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Samruddhi Corporation, Vs. The Deputy Commissioner Of Megh Dhwani Complex, Income Tax, Circle-1(2), City Light Road, Surat – 395007. Surat. [Pan: Aaofm 5334 M] (Appellant) (Respondent) Assessment Year: 2009-10 The Deputy Commissioner Of Income Vs. Samruddhi Corporation, Tax, Circle-1(2), Surat. Megh Dhwani Complex, City Light Road, Surat – 395007. [Pan: Aaofm 5334 M] (Appellant) (Respondent)

depreciation or other allowance. Section 147 authorizes and permits an Assessing Officer to assess or reassess income chargeable to tax if he has reason to believe that the said income for any assessment year has escaped assessment. The expression *escaped assessment' clearly connotes a very basic postulate that the income for a particular assessment year went unnoticed by the Assessing

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-1(2),, SURAT vs. M/S. SAMRUDDHI CORPORATION,, SURAT

In the result, cross appeals of Revenue as well as Assessee are dismissed

Bench: Shri H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Samruddhi Corporation, Vs. The Deputy Commissioner Of Megh Dhwani Complex, Income Tax, Circle-1(2), City Light Road, Surat – 395007. Surat. [Pan: Aaofm 5334 M] (Appellant) (Respondent) Assessment Year: 2009-10 The Deputy Commissioner Of Income Vs. Samruddhi Corporation, Tax, Circle-1(2), Surat. Megh Dhwani Complex, City Light Road, Surat – 395007. [Pan: Aaofm 5334 M] (Appellant) (Respondent)

depreciation or other allowance. Section 147 authorizes and permits an Assessing Officer to assess or reassess income chargeable to tax if he has reason to believe that the said income for any assessment year has escaped assessment. The expression *escaped assessment' clearly connotes a very basic postulate that the income for a particular assessment year went unnoticed by the Assessing

KHEMCHAND KANGUMAL THARWANI,,NA vs. ARIVS.THE ASSTT. COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE,, NAVSARI

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2867-2869/Ahd/2016 (िनधा"रणवष" / Assessment Years: (2008-09 To 2010-11) (Virtual Court Hearing) Assistant Commissioner Of Income Shri Rajesh Khemchand Tharwani, Tax, Navsari Circle, Room L/H Lt. Shri Khemchandbhai Vs. No./302, Aaykar Bhavan, Nr. Kungmal Tharwani, Prop. Of K.K. Biscuit Bakery, 154-155, Gidc, Charpool Police Chowki, Kabilpore, Navsari-396445 Lunsikui, Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent) आयकरअपीलसं./Ita Nos.3135/Ahd/2016 (िनधा"रणवष" / Assessment Year: (2012-13) Shri Khemchand Kangumal Assistant Commissioner Of Income Tharwani, By L/R Rajesh Tax, Navsari Circle, Room No./302, Vs. Khemchand Tharwani, Prop. Of M/S Aaykar Bhavan, Nr. Charpool K.K. Biscuit Bakery, 154-155, Police Chowki, Lunsikui, Gidc, Kabilpore, Navsari-396445 Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent)

depreciation. Whether the provision of section 150(1) 10 applicable, if the reply is in the affirmative, the relevant facts may be stated against No. 11 and it may be brought out that the proviso of section 150(2) would not stand in N.A. the way of initiating provisions of section 148. 11. Reasons for the belief that income

THE ASSTT. COMMISSIONER OF INCOME TAX, NA vs. ARI CIRCLE,, NAVSARIVS.SHRI KHEMCHANDBHAI KUNGMAL THARWANI,, NAVSARI

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2867-2869/Ahd/2016 (िनधा"रणवष" / Assessment Years: (2008-09 To 2010-11) (Virtual Court Hearing) Assistant Commissioner Of Income Shri Rajesh Khemchand Tharwani, Tax, Navsari Circle, Room L/H Lt. Shri Khemchandbhai Vs. No./302, Aaykar Bhavan, Nr. Kungmal Tharwani, Prop. Of K.K. Biscuit Bakery, 154-155, Gidc, Charpool Police Chowki, Kabilpore, Navsari-396445 Lunsikui, Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent) आयकरअपीलसं./Ita Nos.3135/Ahd/2016 (िनधा"रणवष" / Assessment Year: (2012-13) Shri Khemchand Kangumal Assistant Commissioner Of Income Tharwani, By L/R Rajesh Tax, Navsari Circle, Room No./302, Vs. Khemchand Tharwani, Prop. Of M/S Aaykar Bhavan, Nr. Charpool K.K. Biscuit Bakery, 154-155, Police Chowki, Lunsikui, Gidc, Kabilpore, Navsari-396445 Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent)

depreciation. Whether the provision of section 150(1) 10 applicable, if the reply is in the affirmative, the relevant facts may be stated against No. 11 and it may be brought out that the proviso of section 150(2) would not stand in N.A. the way of initiating provisions of section 148. 11. Reasons for the belief that income

THE ASSTT. COMMISSIONER OF INCOME TAX, NA vs. ARI CIRCLE,, NAVSARIVS.SHRI KHEMCHANDBHAI KUNGMAL THARWANI,, NAVSARI

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2867-2869/Ahd/2016 (िनधा"रणवष" / Assessment Years: (2008-09 To 2010-11) (Virtual Court Hearing) Assistant Commissioner Of Income Shri Rajesh Khemchand Tharwani, Tax, Navsari Circle, Room L/H Lt. Shri Khemchandbhai Vs. No./302, Aaykar Bhavan, Nr. Kungmal Tharwani, Prop. Of K.K. Biscuit Bakery, 154-155, Gidc, Charpool Police Chowki, Kabilpore, Navsari-396445 Lunsikui, Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent) आयकरअपीलसं./Ita Nos.3135/Ahd/2016 (िनधा"रणवष" / Assessment Year: (2012-13) Shri Khemchand Kangumal Assistant Commissioner Of Income Tharwani, By L/R Rajesh Tax, Navsari Circle, Room No./302, Vs. Khemchand Tharwani, Prop. Of M/S Aaykar Bhavan, Nr. Charpool K.K. Biscuit Bakery, 154-155, Police Chowki, Lunsikui, Gidc, Kabilpore, Navsari-396445 Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent)

depreciation. Whether the provision of section 150(1) 10 applicable, if the reply is in the affirmative, the relevant facts may be stated against No. 11 and it may be brought out that the proviso of section 150(2) would not stand in N.A. the way of initiating provisions of section 148. 11. Reasons for the belief that income

THE ASSTT. COMMISSIONER OF INCOME TAX, NA vs. ARI CIRCLE,, NAVSARIVS.SHRI KHEMCHANDBHAI KUNGMAL THARWANI,, NAVSARI

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2867-2869/Ahd/2016 (िनधा"रणवष" / Assessment Years: (2008-09 To 2010-11) (Virtual Court Hearing) Assistant Commissioner Of Income Shri Rajesh Khemchand Tharwani, Tax, Navsari Circle, Room L/H Lt. Shri Khemchandbhai Vs. No./302, Aaykar Bhavan, Nr. Kungmal Tharwani, Prop. Of K.K. Biscuit Bakery, 154-155, Gidc, Charpool Police Chowki, Kabilpore, Navsari-396445 Lunsikui, Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent) आयकरअपीलसं./Ita Nos.3135/Ahd/2016 (िनधा"रणवष" / Assessment Year: (2012-13) Shri Khemchand Kangumal Assistant Commissioner Of Income Tharwani, By L/R Rajesh Tax, Navsari Circle, Room No./302, Vs. Khemchand Tharwani, Prop. Of M/S Aaykar Bhavan, Nr. Charpool K.K. Biscuit Bakery, 154-155, Police Chowki, Lunsikui, Gidc, Kabilpore, Navsari-396445 Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent)

depreciation. Whether the provision of section 150(1) 10 applicable, if the reply is in the affirmative, the relevant facts may be stated against No. 11 and it may be brought out that the proviso of section 150(2) would not stand in N.A. the way of initiating provisions of section 148. 11. Reasons for the belief that income

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. SHRI ANIL PUKHRAJ JAIN, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.89/Srt/2017 िनधा"रण वष"/Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward-2(3)(7), Anil Pukhraj Jain, Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206-2Nd Floor, Tulsi Building, Bhavan, Adajan, Surat-395009 Vs. Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. (Appellant) (Respondent)/ "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q ""या"ेप सं Cross Objection No.10/Srt/2021 (A/O Ita No.89/Srt/2017) िनधा"रण वष"/Assessment Year: (2008-09) Anil Pukhraj Jain, Income Tax Officer, Ward-2(3)(7), Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206- 2Nd Floor, Tulsi Building, Vs. Bhavan, Adajan, Surat-395009 Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. Appellant/Co-Objector (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q िनधा"रती क" ओर से /Assessee By Shri Sapnesh R. Sheth, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 उ"ोषणा क" तारीख/Date Of Pronouncement 23/ 01/2023

u/s. 69C of the Act, added to the total income of the assessee for the year under consideration.” 14. Aggrieved by the order of Assessing Officer, the assessee carried the matter in appeal before the ld. CIT(A), who has partly allowed the appeal of the assessee, observing as follows: “7.8 In this factual background, the question arises

PRADEEPSINH BACHUBHAI GOHIL,NA vs. ARIVS.INCOME TAX OFFICER, WARD-4, NAVSARI

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Pradeepsinh Bachubhai Gohil, I.T.O., 304, Kailash Tower, N H No. 8, Ward-4, Vs. Samroli Chikhli, Dist.-Navsari, Navsari. Navsari-396521. Pan No. Aropg 7048 K Appellant/ Assessee Respondent/ Revenue

reassessment order. 2. On the facts and circumstances of the case as well as law on the subject, the ld. CIT(A) has erred in passing the order without giving the copy of remand report to the assessee. 3. On the facts and circumstances of the case as well as law on the subject, the ld. CIT(A) has erred

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

u/s 115JB of the Act. The appellant hereby reserves the right to add to, alter or amplify the above grounds of appeal, at any time before or at the time of appeal, so as to enable the Hon'ble Tribunal to decide the appeal in accordance with law.” 2. Brief facts of the case are that the assessee company filed

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

u/s 115JB of the Act. The appellant hereby reserves the right to add to, alter or amplify the above grounds of appeal, at any time before or at the time of appeal, so as to enable the Hon'ble Tribunal to decide the appeal in accordance with law.” 2. Brief facts of the case are that the assessee company filed