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

4 of the appellate order. In view of the non-compliance of the appellant, Ld. CIT(A) adjudicated the grounds of appeal raised on the basis of appellant's submission, facts, assessment order, remand report and material available on record and passed the order u/s 250 on 08.01.2025. 10.5 As the AO passed his re-assessment order u/s 147

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

4 of the appellate order. In view of the non-compliance of the appellant, Ld. CIT(A) adjudicated the grounds of appeal raised on the basis of appellant's submission, facts, assessment order, remand report and material available on record and passed the order u/s 250 on 08.01.2025. 10.5 As the AO passed his re-assessment order u/s 147

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

4 of the appellate order. In view of the non-compliance of the appellant, Ld. CIT(A) adjudicated the grounds of appeal raised on the basis of appellant's submission, facts, assessment order, remand report and material available on record and passed the order u/s 250 on 08.01.2025. 10.5 As the AO passed his re-assessment order u/s 147

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, SILVASSA WARD , SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

4 of the appellate order. In view of the non-compliance of the appellant, Ld. CIT(A) adjudicated the grounds of appeal raised on the basis of appellant's submission, facts, assessment order, remand report and material available on record and passed the order u/s 250 on 08.01.2025. 10.5 As the AO passed his re-assessment order u/s 147

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

4 of the appellate order. In view of the non-compliance of the appellant, Ld. CIT(A) adjudicated the grounds of appeal raised on the basis of appellant's submission, facts, assessment order, remand report and material available on record and passed the order u/s 250 on 08.01.2025. 10.5 As the AO passed his re-assessment order u/s 147

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

4 of the appellate order. In view of the non-compliance of the appellant, Ld. CIT(A) adjudicated the grounds of appeal raised on the basis of appellant's submission, facts, assessment order, remand report and material available on record and passed the order u/s 250 on 08.01.2025. 10.5 As the AO passed his re-assessment order u/s 147

VIKAS AGARWAL,SILVASSA vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

4 of the appellate order. In view of the non-compliance of the appellant, Ld. CIT(A) adjudicated the grounds of appeal raised on the basis of appellant's submission, facts, assessment order, remand report and material available on record and passed the order u/s 250 on 08.01.2025. 10.5 As the AO passed his re-assessment order u/s 147

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

4 of the appellate order. In view of the non-compliance of the appellant, Ld. CIT(A) adjudicated the grounds of appeal raised on the basis of appellant's submission, facts, assessment order, remand report and material available on record and passed the order u/s 250 on 08.01.2025. 10.5 As the AO passed his re-assessment order u/s 147

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

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

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

ITO, WARD-8, VAPI, VAPI vs. SHRI SAJIT JEENDRANATH BISWAS, VALSAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.136 & 137/Srt/2020 ("नधा"रणवष" / Assessment Year: (2011-12) (Physical Court Hearing) Sanjit Jitendranath Biswas, Vs. The Ito, Ward-3, 49-76, Behind Bhagyodaya Hotel, Vapi Balda-Pardi, Vapi-396195. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afrpb3882K (Assessee)/(Revenue) (Respondent)/(Assessee) The Ito, Ward-3, Vs. Sanjit Jitendranath Biswas, Vapi 49-76, Behind Bhagyodaya Hotel, Balda-Pardi, Vapi-396195. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afrpb3882K (Assessee)/(Revenue) (Respondent)/(Assessee) Assessee By Shri Rajesh Upadhyay, Ar Respondent By Shri J. K. Chandnani, Sr. Dr 13/05/2022 Date Of Hearing Date Of Pronouncement 20/06/2022

249/- whereas the audited books of account indicated total contract receipts of Rs.1,59,26,417/- only. 136 & 137/SRT/2020/AY.2011-12 Sanjit Jitendranath Biswas Thus, prima facie, it was observed by the assessing officer that there was suppression of contract receipt to the tune of Rs.64,23,832/-. It was also noted by the assessing officer that assessee had deposited cash

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

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

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

LEXUS SOFTMAC,SURAT vs. DCIT, CIRCLE1(1)(1), SURAT

In the result, assessee’s appeal ITA No

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.702 & 703/Srt/2024 Ays: (2014-15 &2015-16) (Hybrid Hearing) Lexus Softmac, Deputy Commissioner Of F -3 To F-6, Gujarat Hira Bourse, Income-Tax, Circle 1(1)(1), बनाम/ Gems & Jewellery Park, Surat Room No.108, Vs. Ichchhapore, Aayakar Bhawan, Majura Surat - 394510 Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabfl 0495 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Deven K Kapadia, C.A. राज" की ओर से /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 19/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) both dated 20.05.2024 by the National Faceless Appeal Centre, Delhi/ Ld. Commissioner of Income Tax (Appeals) [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 and 2015-16, which in turn arose out of separate assessment orders passed by the Assessing Officer (in short, ‘AO’) u/s

LEXUS SOFTMAC,SURAT vs. DCIT, CIRCLE 1(1)(1), SURAT

In the result, assessee’s appeal ITA No

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.702 & 703/Srt/2024 Ays: (2014-15 &2015-16) (Hybrid Hearing) Lexus Softmac, Deputy Commissioner Of F -3 To F-6, Gujarat Hira Bourse, Income-Tax, Circle 1(1)(1), बनाम/ Gems & Jewellery Park, Surat Room No.108, Vs. Ichchhapore, Aayakar Bhawan, Majura Surat - 394510 Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabfl 0495 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Deven K Kapadia, C.A. राज" की ओर से /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 19/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) both dated 20.05.2024 by the National Faceless Appeal Centre, Delhi/ Ld. Commissioner of Income Tax (Appeals) [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 and 2015-16, which in turn arose out of separate assessment orders passed by the Assessing Officer (in short, ‘AO’) u/s

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

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

147) 30-1-2013 Returns filed on 19-3-2013 •€€€€€€€€€€€€€€€€A.Y.2007-08 to 2009-10 •€€€€€€€€€€€€€€€€ A.Y.2006-07 and A.Y.2011-12 In the above case, application was made during the subsistence of the assessment proceedings, however, registration was granted subsequent to the conclusion of the assessment proceedings, the Hon'ble Tribunal held that relief u/s.11 cannot be denied if the registration was obtained during