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

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

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

148A(d) is bad-in-law, since the reply filed by assessee has not been considered by the AO and resultantly, the consequential notice u/s 148 and 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

TULSI JEWELLERS,NA vs. ARIVS.INCOME TAX OFFICER, WARD 5, NAVSARI

In the result assessee's appeal is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.946 & 947/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2Nd Floor, Income Vs. Gauaarbag, Nr Lmp School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakft 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ashish Pophare, Cit-Dr & Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 29/08/2025

reassessment notices issued under old provisions of sections 147 to 151 between 01.04.2021 to 30.06.2021 cropped up when the old provisions were amended/replaced w.e.f. 01.04.2021. This issue was resolved when Hon'ble Supreme Court in the case of Ashish Agarwal (supra), converted all these notices issued under the old regime as deemed notices u/s 148A

TULSI JEWELLERS,NA vs. ARIVS.INCOME TAX OFFICER - WARD 5, NAVSARI

In the result assessee's appeal is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.946 & 947/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2Nd Floor, Income Vs. Gauaarbag, Nr Lmp School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakft 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ashish Pophare, Cit-Dr & Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 29/08/2025

reassessment notices issued under old provisions of sections 147 to 151 between 01.04.2021 to 30.06.2021 cropped up when the old provisions were amended/replaced w.e.f. 01.04.2021. This issue was resolved when Hon'ble Supreme Court in the case of Ashish Agarwal (supra), converted all these notices issued under the old regime as deemed notices u/s 148A

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

The appeal of the assessee is allowed

Bench: S/Shri Sanjay Garg & Bijayananda Pruseth

147 r.w.s. 144B of the Act, which are invalid and bad in law ab initio. Appellant prays for quashing the same. 2. Without prejudice to above grounds of appeal, that on the facts and in the circumstances of the case as well as in law, the Id. CIT (A) has erred in upholding the addition

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

The appeal of the assessee is allowed

Bench: S/Shri Sanjay Garg & Bijayananda Pruseth

147 r.w.s. 144B of the Act, which are invalid and bad in law ab initio. Appellant prays for quashing the same. 2. Without prejudice to above grounds of appeal, that on the facts and in the circumstances of the case as well as in law, the Id. CIT (A) has erred in upholding the addition

ITO, WARD-2(3)(2), SURAT, SURAT vs. KISHOR BHANUBHAI ASODARIA, SURAT

In the result, the appeal filed by the Revenue is hereby dismissed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

147, for A.Y. 2015-16, are bad in law on account of being time barred, in view of the judgment of the Hon'ble Supreme Court in the case of UOI v. Rajeev Bansal - (2024) 469 ITR 46 (SC) and the Hon'ble jurisdictional Gujarat High Court in the case of Mayurkumar Babubhai Patel v. ACIT

KETAN NATVARLAL SHAH,VAPI vs. INCOME TAX OFFICER, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year:2013-14

reassessment order dated 17.05.2022 the assessee had filed an appeal before the first appellate authority which was decided by Ld. CIT(A) vide the impugned order and the appeal of the assessee was dismissed. 4. Now the assessee is in second appeal before us. The following grounds have been taken in this appeal: 1. On the facts

INCOME TAX OFFICER, WARD-1(2)(1), SURAT, SURAT vs. DEEPESH VISHNU AGARWAL, SURAT

In the result, the appeal of the revenue is dismissed

u/s 148 was issued beyond the permissible \"surviving period\" and without approval of the correct specified authority, rendering it void in law. The CIT(A)'s order quashing the reassessment proceedings was found to be without infirmity.", "result": "Dismissed", "sections": ["Section 148", "Section 148A", "Section 149", "Section 151", "Section 115BBE", "Section 69", "Section 69C", "Section 144B", "Section 147

NAVINBHAI RATILAL IDRIA,SURAT vs. ITO, WARD 2(3)(4), SURAT

In the result, the appeal filed by the Assessee is hereby allowed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

reassessment order passed under section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Year 2014-15. I.T.A No. 694//SRT/2025 Α.Υ. 2025-26 Navinbhai Ratilal Idria vs. ITO Page No 2 2. The registry has noted that there is a delay of 362 days in filing the above

INCOME TAX OFFICER 331, MAJURA GATE SURAT vs. SHARDABEN GORDHANBHAI ASODARIA, SURAT

In the result, the appeal of the revenue is dismissed

sections": [ "69A", "147", "148", "148A(b)", "144B" ], "issues": "Whether the reassessment proceedings initiated by issuing notice u/s 148 after the prescribed

ARVIND G. VALVI, INCOME TAX OFFICER, WARD-2(1)(3),SURAT, SURAT vs. SWEETY GEMS PRIVATE LIMITED, SURAT

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.975/Srt/2024 Assessment Year: (2014-15) (Physical Hearing) The Ito, Vs. Sweety Gems Pvt. Ltd., Ward -2(1)(3), 101, Nishit Diamond Complex, Gujjar Surat Falia, Haripura, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aancs4270N (Appellant) (Respondent) Cross Objection No.29/Srt/2024 (Arising In Ita No.975/Srt/2024) Assessment Year: (2014-15) Sweety Gems Pvt. Ltd., Vs. The Ito, 101, Nishit Diamond Complex, Gujjar Ward -2(1)(3), Falia, Haripura, Surat - 395003 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aancs4270N (Appellant) (Respondent)

section 69A of the Act as the assessee neither in the assessment proceedings nor in the appeal proceedings produced any cogent evidences to prove that the amount credited in the bank account pertains to its business receipts. (ii) On the facts and circumstances of the case and in law, the Id. CIT(A) has erred in not appreciating that during

INCOME TAX OFFICER, WARD-1(3)(1), SURAT, ADAJAN, SURAT vs. CHANDUBHAI JADAVBHAI KORAT, SURAT

In the result, the appeal of the revenue is dismissed

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing) Ito, Vs. Chandubhai Jadavbhai Korat, Ward – 1(3)(1), 5, Raghuvir Bungalow, City Light Surat Road, Bharthana, B.O. Umra, Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk7796L (Appellant) (Respondent) Co No.36/Srt/2024 (Ay 2015-16) (Arising Out Of Ita No.720/Srt/2024) Chandubhai Jadavbhai Korat, Vs. Ito, 5, Raghuvir Bungalow, City Light Road, Ward – 1(3)(1), Bharthana, B.O. Umra, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk7796L (Appellant) (Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 02/09/2025 Date Of Pronouncement 21/11/2025

147 of the Act was time barred. The entire assessment proceedings are void and deserves to be quashed. The ld. AR submitted that the date of original notice u/s 148 of the Act was 22.04.2021. Since the notice was issued under the old provisions of section 148 of the Act after 01.04.2021, the said notice was deemed to be notice

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

In the result, the appeal of the assessee is allowed

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

u/s 148A(d) and 148 of the Act which are placed and 148 of the Act which are placed on record. 5.3 We have bestowed our thoughtful consideration upon the rival We have bestowed our thoughtful consideration upon the rival We have bestowed our thoughtful consideration upon the rival submissions and have carefully examined the material placed on submissions

INCOME TAX OFFICER, WARD- 2(3)(1), SURAT vs. HITESH B PONKIA HUF, SURAT

In the result, the appeal of the revenue is dismissed

reassessment order passed u/s\n147, for AY 2015-16, are bad in law on account of being time barred, in view of\nthe judgement of the Hon'ble Supreme Court in case of UOI vs. Rajeev Bansal,\n(2024) 469 ITR 46 (SC) and the Hon'ble jurisdictional Gujarat High Court in case of\nMayurkumar Babubhai Patel vs. ACIT

JAYVADAN RUGHNATHWALA,SURAT vs. ITO, WARD-1(2)(1), SURAT

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth Assessment Year 2018-19

147 rws 144B of the Act may kindly be quashed and/or addition made by the assessing officer and confirmed by CIT(A) may please be deleted. 5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 3. Information was received from the Investigation Wing that