SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

147 of the IT Act and notice u/s. 148 of the Act was issued to the assessee on 30/03/2019. In response to notice u/s. 148 of the Act the assessee filed its return of income on 26/04/2019 declaring total income at Rs.2,09,220/-. The assessee was provided copy of reasons recorded for reopening of case vide letter dated 25/05/2019

SMT. MUKTABEN NISHANTBHAI PATEL,ANKLESHWAR vs. INCOME TAX OFFICER WARD -2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

reassessment itself is quashed, all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 27. Before parting, we would like to mention that sanction for issue of notice under section 151 is in accordance with law, as the JCIT has gone through the facts and then approved it, hence there

SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

reassessment itself is quashed, all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 27. Before parting, we would like to mention that sanction for issue of notice under section 151 is in accordance with law, as the JCIT has gone through the facts and then approved it, hence there

SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

reassessment itself is quashed, all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 27. Before parting, we would like to mention that sanction for issue of notice under section 151 is in accordance with law, as the JCIT has gone through the facts and then approved it, hence there

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

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

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

u/s. 144 r.w.s. 147 may be quashed and / or addition made by the assessing officer may please be ed and / or addition made by the assessing officer may please be ed and / or addition made by the assessing officer may please be deleted.” 2. Briefly stated, the facts of the case, as emerging from the the facts of the case

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

In the result, the appeal of the assessee is allowed

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)

u/s. 139 of I.T. Act, the income chargeable to tax to the extent of Rs. 37,10,700/- has escaped assessment within the meaning of sec. 147 of the Act. I have, therefore, reason to believe that income of Rs.37,10,700/- has escaped assessment within the meaning of section 147 of I. T. Act. It is therefore, necessary

VIVEK KHABIA,SURAT vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, ground No. 3 is allowed and ground No

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 1072/Srt/2024 (Ay 2018-19) (Physical Court Hearing) Vivek Khabia Income Tax Officer, Ward- H.No.1187-90-91, 1089, Office 2(3)(4), Surat, Aaykar Bhavan, बनाम No.411, New Dtc Gheekanta Majura Gate, Surat-395 001 Vs Road, Nr. Bhavani Vad Temple, Haripura, Surat-395 003 [Pan : Avspk 5724 E] अपीलाथ"/Appellant ""थ" /Respondent

reassessment order passed u/s 147 in violation of Sec.148A(c) are bad in law. The appellant craves leave to add, amend, alter and/or withdraw the above ground of appeal at the time of hearing.” 3. Brief facts of the case are that assessee is an individual and engaged in the business of trading of rough, cut and polished diamond

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)

133 ITR 55 (Guj)]. The Authorised Representative of the assessee filed detailed reply which the Assessing Officer mentioned in the assessment order. After considering the reply filed by the assessee as well as the books of accounts the Assessing Officer has decided the legal issue against the assessee as well as they do not accept the contention raised

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)

133 ITR 55 (Guj)]. The Authorised Representative of the assessee filed detailed reply which the Assessing Officer mentioned in the assessment order. After considering the reply filed by the assessee as well as the books of accounts the Assessing Officer has decided the legal issue against the assessee as well as they do not accept the contention raised

DCIT.CENTRAL CIR.- 3(3),, SURAT vs. ANJANA EXPORTS, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.516/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) Anjana Exports, Vs. The Dcit, Circle-3(3), 1, Kohinoor Society, Opp. Gk Chambers, Surat. Varachha Road, Surat-395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R आयकर अपील सं./Ita No.536/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Anjana Exports, Surat. 1, Kohinoor Society, Opp. Gk Chambers, Varachha Road, Surat-395006. (Appellant)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R Assessee By Shri Rasesh Shah, Ca Respondent By Shri Ashok B. Koli, Cit-Dr Date Of Hearing 12/10/2022 Date Of Pronouncement 14 /11/2022

133(6) of the Act dated 05.08.2016 were issued and Inspector of this circle was deputed to visit the above address and serve the notices. The inspector visited to all the address of the above parties but no party could be traced out and the notices served. The inspector submitted his report which is reproduced as under: “As directed

AJANTA EXPORTS,SURAT vs. DCIT.CENTRAL CIR.- 3(3),, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.516/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) Anjana Exports, Vs. The Dcit, Circle-3(3), 1, Kohinoor Society, Opp. Gk Chambers, Surat. Varachha Road, Surat-395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R आयकर अपील सं./Ita No.536/Srt/2019 "नधा"रणवष"/Assessment Year: (2008-09) (Physical Court Hearing) The Dcit, Circle-3(3), Vs. Anjana Exports, Surat. 1, Kohinoor Society, Opp. Gk Chambers, Varachha Road, Surat-395006. (Appellant)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfa0943R Assessee By Shri Rasesh Shah, Ca Respondent By Shri Ashok B. Koli, Cit-Dr Date Of Hearing 12/10/2022 Date Of Pronouncement 14 /11/2022

133(6) of the Act dated 05.08.2016 were issued and Inspector of this circle was deputed to visit the above address and serve the notices. The inspector visited to all the address of the above parties but no party could be traced out and the notices served. The inspector submitted his report which is reproduced as under: “As directed

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) Rambilash Rajaram Jajoo (Physical Court Hearing) 429-432, Golden Point, Falsawadi, Ring Road, Surat City, Surat-395 002 [Pan : Aampj 0040 K] अपीलार्थी/Appellant Vs Income Tax Officer, Ward- 2(2)(4), Aaykar Bhawan, Majura Gate, Opp. New Civil Hospital, Surat-395 001 प्रत्यर्थी / Respondent आयकर अपील सं./Ita No. 882/Srt/2024 (Ay 2011-12) Sunita Jajoo 429-432, Golden Point, Near Bsnl Office, Falsawadi, Ring Road, Surat-395 002 [Pan: Aampj 0040 K] बनाम Vs Income Tax Officer, Ward- 2(2)(4), Aaykar Bhawan, Majura Gate, Opp. New Civil Hospital, Surat-395 001 अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से /Assessee By Ms. Richa Toshniwal. Ca राजस्व की ओर से /Revenue By Shri Minal Kamble, Sr. Dr सुनवाई की तारीख/Date Of Hearing 23.01.2025 उद्घोषणा की तारीख/Date Of Pronouncement 10.02.2025 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. These Two Appeals By Separate Assessee Are Directed Against The Separate Orders Of Addl/Jcit(A)-7, Kolkata/National Faceless Appeal Centre, Delhi [For Short To As "Nfac/Ld.Cit(A)] Dated 21.03.2024 & 21.04.2023 For Same

section 147 of the Act. It is well settled that an assessee can raise a legal ground at any stage of proceedings as held by the Apex Court in the case of CIT v/s. Varas International reported in 284 ITR 80(SC) and National Thermal Power Co Ltd. v/s CIT reported in 229 ITR 383 (SC). Keeping in view

SHRI ASHISH AJIT SINGHAI,SURAT vs. ITO, WARD-3(1)(2), SURAT

In the result, Assessee’s appeal is allowed to the extent indicated above

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.387/Srt/2019 "नधा"रणवष"/Assessment Year: 2009-10 Shri Ashish Ajitsinghai Vs. The Income Tax Officer, Ward-3(1)(2), Surat. Flat No. 3, Model Town 13, Om Nagar, Dumbhal, Surat-395010 [Pan: Ajwps 5085 N अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Manish J. Shah, A.R. राज"वक"ओरसे /Revenue By Mrs. Anupama Singla – Sr. Dr सुनवाई क" तार"ख/ Date Of Hearing: 14.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

reassessment proceedings is itself bad in law and hence the same should be quashed. 6. On the other hand, Mrs. Anupama Singla, Learned DR for the Revenue vehemently argued that assessee did not file any return of income in compliance to notice u/s 148 of the Act within the statutory period of 30 days. The assessee submitted a return

YUSUFBHAI GAFURBHAI SHAIKH,SURAT vs. I.T.O WARD- 3(2)(6), SURAT

In the result, the appeal of the assessee is allowed

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

133(6) of the Act. Explanation 2(a) to section 147 deems income to have escaped assessment where no return of income has been furnished, whereas in the present case, the assessee had duly furnished return of income in response to notice u/s 148 and had already discharged his tax liability on the impugned transaction. It is a settled principle

AAKASH IMPEX,SURAT vs. ITO-2(3)(7), MAJURA GATE, SURAT

In the result the ground No

section 143 r.w.s. 147 of the Income Tax Act, 1961 [hereinafter referred to as the “Act”] dated 17.03.2016. 2. Grounds of appeal raised by the assessee are as follows: “1. On the facts and in the circumstances of the case and in law the Ld. CIT(A) erred in not considering that the assumption of jurisdiction by the Ld. Assessing

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

133(6) of the Act were issued to the aforementioned three companies, but no response was received from any of them. Therefore, a show cause notice was issued to the appellant on 12.03.2022 which was served through affixture vide Panchnama dated 16.03.2022. Again, there was no compliance to the show cause notice. As a result, the cash deposits and credit