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

THE INCOME TAX OFFICER, WARD-2(3)(7),, SURAT vs. SHRI JITENDRA KUMAR PUKHRAJ RANKA,, SURAT

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.291/Srt/2019 ("नधा"रणवष" / Assessment Years: (2008-09) (Virtual Court Hearing) The Ito, Ward-2(3)(7), Vs. Jitendra Pukhraj Ranka, Surat. Prop Of M/S P Jitendra & Co., 304/A, Sumangal Appt., Jadda Khadi, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abhpj0571F (Assessee) (Respondent) Assessee By : Shri Prakash Jhunjhunwala, Ca Revenue By : Shri H. P. Meena, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 16/02/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year (Ay) 2008-09, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-1, Surat [In Short “The Ld. Cit(A)”] In Appeal No. Cit(A)-I/11694/2018-19 Dated 27.03.2019, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 143 R.W.S. 147 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Dated 23.03.2016. 2. Grounds Of Appeal Raised By The Revenue Are As Follows: “(I) On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Quashing Reopened Assessment Proceedings For Ay 2008-09. (Ii) On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Failed To Appreciate Decision Of Larger Bench Of Hon'Ble Gujarat High Court In The Case Of A.L.A Firm Vs Cit, 189 (1991) Itr 285, Whereas The Hon'Ble High Court Has Held That The Jurisdiction Of The Ito To Reassess Income Arises If He Has Reassessed Based On Specific & Relevant Information Coming Into His

133A of the Act, it is ITA.291/SRT/2019/AY.2008-09 Jitendra Kumar Pukhraj up to the AO to make block assessment u/s 158BC which is materia to section 153A of the Act or assessment u/s 147 of the Act, which he finds appropriate but once the AO ' proceeds to make block' assessment based on the material gathered during the search he cannot proceed

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)

5 years. ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 8. Further, on perusal of Return of Income filed by the assessee for A.Y.2018-19, it is noticed that the assessee has shown the same address i.e. 504, 5th Floor, H.No.6B/1379-1380, Parshwa Complex, Thoba Sheri, Mahidharpura, Surat, Further, on perusal of return of income it is found that

SHRIFAL IMPEX PRIVATE LIMITED,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)

5 years. ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 8. Further, on perusal of Return of Income filed by the assessee for A.Y.2018-19, it is noticed that the assessee has shown the same address i.e. 504, 5th Floor, H.No.6B/1379-1380, Parshwa Complex, Thoba Sheri, Mahidharpura, Surat, Further, on perusal of return of income it is found that

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)

5 years. ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 8. Further, on perusal of Return of Income filed by the assessee for A.Y.2018-19, it is noticed that the assessee has shown the same address i.e. 504, 5th Floor, H.No.6B/1379-1380, Parshwa Complex, Thoba Sheri, Mahidharpura, Surat, Further, on perusal of return of income it is found that

MAHOTSAV CREATION PVT. LTD.,SURAT vs. PR. COMMISSION OF INCOME TAX, -1,, SURAT

In the result, Both the appeals filed by the assessee are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.49 & 50/Srt/2021 Assessment Years: (2010-11 & 2011-12) (Virtual Court Hearing) Mahotsav Creation Pvt. Ltd., Vs. Principal Commissioner Of 101-102, 1St Floor, Sakar Textile Income-Tax-1, Aayakar Bhawan, Market, Ring Road, Surat-395002. Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm2394Q (Appellant) (Respondent) Assessee By Shri Hardik Vora, Advocate Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 28/06/2022 22/08/2022 Date Of Pronouncement

133A of the IT Act, 1961 was carried out on 09.09.2016 at the business premises of the assessee and various documents/ papers/ GC cash book were impounded relating to P.Y. 2009-10 to 2016-17. During the survey statement of Shri Narendra M. Lunkar was recorded on oath, who is account head of the assessee company. In the statement

MAHOTSAV CREATION PVT. LTD.,SURAT vs. PR. COMMISSION OF INCOME TAX, -1,, SURAT

In the result, Both the appeals filed by the assessee are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.49 & 50/Srt/2021 Assessment Years: (2010-11 & 2011-12) (Virtual Court Hearing) Mahotsav Creation Pvt. Ltd., Vs. Principal Commissioner Of 101-102, 1St Floor, Sakar Textile Income-Tax-1, Aayakar Bhawan, Market, Ring Road, Surat-395002. Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm2394Q (Appellant) (Respondent) Assessee By Shri Hardik Vora, Advocate Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 28/06/2022 22/08/2022 Date Of Pronouncement

133A of the IT Act, 1961 was carried out on 09.09.2016 at the business premises of the assessee and various documents/ papers/ GC cash book were impounded relating to P.Y. 2009-10 to 2016-17. During the survey statement of Shri Narendra M. Lunkar was recorded on oath, who is account head of the assessee company. In the statement

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:

5. The relevant material facts, as culled out from the material on record, are as follows. The assessee filed return of income on 30.09.2015 declaring total, income of Rs.41,27,580/-. Subsequently, the assessee was subjected to search u/s 132 of the Act on 17.08.2016, as part of K-Star Group. In response to notice u/s 153A

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)

133A of the Act was carried out on 10/11/2009 and certain books are impounded. On verification of impounded material, it is observed that certain materials are related to construction expenses of M/s. K. K. Plaza, which is proprietary concern of the assessee. During the course of survey proceedings, it is observed that no proper books of accounts were maintained

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)

133A of the Act was carried out on 10/11/2009 and certain books are impounded. On verification of impounded material, it is observed that certain materials are related to construction expenses of M/s. K. K. Plaza, which is proprietary concern of the assessee. During the course of survey proceedings, it is observed that no proper books of accounts were maintained

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)

133A of the Act was carried out on 10/11/2009 and certain books are impounded. On verification of impounded material, it is observed that certain materials are related to construction expenses of M/s. K. K. Plaza, which is proprietary concern of the assessee. During the course of survey proceedings, it is observed that no proper books of accounts were maintained

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)

133A of the Act was carried out on 10/11/2009 and certain books are impounded. On verification of impounded material, it is observed that certain materials are related to construction expenses of M/s. K. K. Plaza, which is proprietary concern of the assessee. During the course of survey proceedings, it is observed that no proper books of accounts were maintained

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

reassessment or recomputation\nunder section 147, and subject to the provisions of section 148A, the\nAssessing Officer shall serve on the assessee a notice, along with a copy of\nthe order passed, if required, under clause (d) of section 148A, requiring him\nto furnish within such period, as may be specified in such notice, a return of\nhis income

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

reassessment or recomputation under section 147, and subject to the provisions of section 148A, the Assessing Officer shall serve on the assessee a notice, along with a copy of the order passed, if required, under clause (d) of section 148A, requiring him to furnish within such period, as may be specified in such notice, a return of his income

RADHA MADHAV ECO-INDUSTRIAL PARK,VAPI vs. ACIT, CENTARL CIRCLE-1, VAPI, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

reassessment or recomputation under section 147, and subject to the provisions of section 148A, the Assessing Officer shall serve on the assessee a notice, along with a copy of the order passed, if required, under clause (d) of section 148A, requiring him to furnish within such period, as may be specified in such notice, a return of his income

ACIT, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

reassessment or recomputation under section 147, and subject to the provisions of section 148A, the Assessing Officer shall serve on the assessee a notice, along with a copy of the order passed, if required, under clause (d) of section 148A, requiring him to furnish within such period, as may be specified in such notice, a return of his income

RADHA MADHAV ECO-INDUSTRIAL PARK,VALSAD vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

reassessment or recomputation under section 147, and subject to the provisions of section 148A, the Assessing Officer shall serve on the assessee a notice, along with a copy of the order passed, if required, under clause (d) of section 148A, requiring him to furnish within such period, as may be specified in such notice, a return of his income

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, SURAT vs. SHRI MANISH KASHIRAM PATEL,, SURAT

In the result, appeal filed by the Revenue (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1359 & 1481/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Shankarlal C. Shah, The Acit, Central Circle-4, Vs. 199-201, Vishal Nagar Society, Surat. Udhna, Magdalla Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeups4161E The Dcit, Central Circle-1, Vs. Manish Kashiram Patel, Surat. 15-16, Vanita Residency, Althan Canal Road, Althan, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp5085E (Appellant)/(Revenue) (Respondent)/(Appellant)

133A of the Act, was carried out at the site office of firms of Shankar C Shah Group on 27.12.2012. The assessee has declared total income of Rs.3,19,09,920/- in the original return filed under section 139 of the Act. The assessee`s case was also selected through CASS under compulsory scrutiny. As the assessee is a partner