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

In the result, assessee's appeal is allowed

254(1) of Income Tax Act\nPER PAWAN SINGH, JUDICIAL MEMBER:\n1. These two appeals by separate assessee are directed against the separate\norders of Addl/JCIT(A)-7, Kolkata/National Faceless Appeal Centre, Delhi [for\nshort to as \"NFAC/Ld.CIT(A)] dated 21.03.2024 and 21.04.2023 for same\n assessment year i.e., (AY) 2011-12, which in turn arises out of separate\nassessment

NARPATSINH PRABHATSINH SOLANKI,SURAT vs. ITO, WARD-1, SURAT

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

254(1) of Income Tax Act\nPER DINESH MOHAN SINHA, JUDICIAL MEMBER:\nThis appeal by assessee is directed against the order of National Faceless Appeal\nCentre (NFAC), Delhi/Commissioner of Income-tax (Appeal) [for short, “Ld. CIT(A)"]\ndated 08.08.2024 for the assessment year 2011-12, which in turn arises out of an\nassessment order passed by the Assessing Officer

INCOME TAX OFFICER, SURAT vs. SATYAM EDUCATIONAL TRUST, SILVASA

In the result, ground of appeal raised by the revenue in this appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the revenue are directed against the separate orders of learned National Faceless Appeal Centre, Delhi (NFAC)/ Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) dated 10/01/2023 and 05/01/2023 for the Assessment year (AY) 2014-15. In ITA No. 166/Srt/2023, the revenue

INCOME TAX OFFICER, SURAT vs. SATYAM EDUCATIONAL TRUST, SILVASA

In the result, ground of appeal raised by the revenue in this appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the revenue are directed against the separate orders of learned National Faceless Appeal Centre, Delhi (NFAC)/ Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) dated 10/01/2023 and 05/01/2023 for the Assessment year (AY) 2014-15. In ITA No. 166/Srt/2023, the revenue

HARSHIT GEMS LTD,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

In the result, assessee’s Co is allowed and Revenue’s appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This bunch of four cross-appeals filed by Revenue as well as assessee and two Cross Objections (COs) in revenues appeals by assessee are directed against the separate ITA Nod.313-314, 342 & 344/SRT/2022 & CO No.09-10/SRT/2023 (A.Ys.12-13 & 14-15) M/s Harshit Gems Ltd. orders of Ld. Commissioner

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. M/S. HARSHIT GEMS LTD., , SURAT

In the result, assessee’s Co is allowed and Revenue’s appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This bunch of four cross-appeals filed by Revenue as well as assessee and two Cross Objections (COs) in revenues appeals by assessee are directed against the separate ITA Nod.313-314, 342 & 344/SRT/2022 & CO No.09-10/SRT/2023 (A.Ys.12-13 & 14-15) M/s Harshit Gems Ltd. orders of Ld. Commissioner

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. M/S. HARSHIT GEMS LTD., , SURAT

In the result, assessee’s Co is allowed and Revenue’s appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This bunch of four cross-appeals filed by Revenue as well as assessee and two Cross Objections (COs) in revenues appeals by assessee are directed against the separate ITA Nod.313-314, 342 & 344/SRT/2022 & CO No.09-10/SRT/2023 (A.Ys.12-13 & 14-15) M/s Harshit Gems Ltd. orders of Ld. Commissioner

HARSHIT GEMS LTD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, SURAT

In the result, assessee’s Co is allowed and Revenue’s appeal is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This bunch of four cross-appeals filed by Revenue as well as assessee and two Cross Objections (COs) in revenues appeals by assessee are directed against the separate ITA Nod.313-314, 342 & 344/SRT/2022 & CO No.09-10/SRT/2023 (A.Ys.12-13 & 14-15) M/s Harshit Gems Ltd. orders of Ld. Commissioner

SUNITA JAJOO,SURAT vs. ITO WARD 2(2)(4), SURAT

In the result, assessee’s appeal is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) (Physical Court Hearing) Rambilash Rajaram Jajoo Income Tax Officer, Ward- 429-432, Golden Point, Falsawadi, 2(2)(4), Aaykar Bhawan, Majura बनाम Ring Road, Surat City, Gate, Opp. New Civil Hospital, Vs Surat-395 002 Surat-395 001 [Pan : Aampj 0040 K] अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 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 and 21.04.2023 for same assessment year i.e., (AY) 2011-12, which in turn arises out of separate assessment orders

BHAKTIKISHOREDAS DHARMTANYADASJI SWAMI,VAPI vs. INCOME TAX OFFICER, WARD-1, VAPI

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

Bench: Shri Pawan Singh(Physical Hearing) Bhaktikishoredas I.T.O., Dharmtanyadasji Swami, Ward-1, Vs. Shri Swaminarayan Seva Trust, Vapi. Swaminarayan Gurukul, Gurukul Road, Chala, Vapi, Gujarat India-396191. Pan No. Bmgps 5746 G Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 19/05/2022 for the Assessment Year (AY) 2011-12. The assessee has raised following grounds of appeal: “1

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi/Commissioner of Income tax (Appeals) [for short to as “NFAC/Ld.CIT(A)] dated 30.08.2024 for assessment year (AY) 2018-19, which in turn arises out of assessment order passed by Assessing Officer under section 147

VISHNUBHAI CHELABHAI PATEL,SURAT vs. PCIT, SURAT-1, SURAT, SURAT

In the result, ground of appeal raised by the assessee are allowed

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Physical Hearing) Vishnubhai Chelabhai Patel, Pr.C.I.T.,Surat-1, F-19, Divya Jyoti Apartment, Surat. Vs. Samul Dairy Road, Alkapuri, Surat-395008 (Gujarat) Pan No. Adipp 4007 B Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of the learned Principal Commissioner of Income Tax, Surat-1, Surat [in short, the ld. Pr.CIT] passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) dated 20/03/2024 for the Assessment Year

DHIRUBHAI NANJIBHAI KACHCHADIA,VAPI vs. INCOME TAX OFFICER, WARD-2, VAPI, VAPI

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Dhirubhai Nanjibhai Kachchadia, I.T.O. Ward-2, B-9/83, Near Ambaji Temple, Vapi. Vs. Haria Hospital Road, Gidc, Vapi (Gujarat)-396395. Pan No. Acppk 1953 R Appellant/ Respondent Respondent/ Assessee

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (in short, the NFAC)/ Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 17/08/2023 for the Assessment Year (AY) 2011-12. The assessee has raised following grounds

DESIGNER EXIM PVT. LTD.,MUMBAI vs. INCOME TAX OFFICER, 1(1)(2), SURAT

In the result, this appeal of the assessee is allowed

Bench: Shri Pawan Singh(Physical Hearing) M/S Designer Exim Pvt. Ltd., I.T.O., D-1203, Panchsheel Heights, Opp.- Ward 1(1)(2), Vs. Pizza Hut, Mahavir Nagar, Kandivali Surat. West, Mumbai, Maharashtra-400067 Pan No. Aabcd 4298 H Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals), (in short, the ld. CIT(A)) dated 24/11/2021 for the Assessment year (AY) 2012-13 wherein the assessee has raised following grounds of appeal: “1

GANI MOHAMMAD POPAT,SURAT vs. ITO, WARD-3, VAPI

In the result, grounds No

Bench: Shri Pawan Singh(Virtual Hearing) Popat Yasin Abdulganibhai, I.T.O., Son & L/H Of Late Gani Mohammad Ward-3, Vs. Popat, Vapi. Bombay Market, Zanda Chowk, Near S.T. Bus Depot, Vapi. Pan No. Akvpp 0747 J Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals), Valsad (in short, the ld. CIT(A)) dated 10/05/2016 for the Assessment Year (AY) 2007-08. The assessee has raised following grounds of appeal: “1. The learned Commissioner of Income

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

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 29/11/2021 for the Assessment Year (AY) 2013-14. The assessee has raised following grounds of appeal: “1

OM SAI STONE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(4), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee are directed against the separate orders of National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals), (in short, the ld. CIT(A)) both dated 12/05/2023 for the Assessment Year (AY) 2011-12 and 2012-13 respectively. In both these appeals

OM SAI STONE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD- 2(1)(4), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee are directed against the separate orders of National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals), (in short, the ld. CIT(A)) both dated 12/05/2023 for the Assessment Year (AY) 2011-12 and 2012-13 respectively. In both these appeals

SHRI JAYESH THAKARHAI PATEL,DAMAN vs. ITO ,DAMAN WARD,, DAMAN

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

Bench: Shri Pawan Singhआ.अ.सं./Ita Nos.182 & 183/Srt/2019 (Ay 2009-10) (Hearing In Virtual Court) Shri Jayesh Thakorbhai Patel House No.96/1, Dabhel Income Tax Officer Kumbhar Faliya, Dabhel, Nani Daman Ward, Daman Daman-396210 Jivanji Hotel Building, Vs Pan : Avwpp 3568 M Devka Road, Kathiria, Nani Daman-396210 Shri Rajnikanta Thakorbhai Patel, House No.96/1, Dabhel Kumbhar Faliya, Dabhel, Nani Daman-396210 Pan : Amjpp 2914 M अपीलाथ"/Appellant ""यथ" /Respondent

254(1) of Income Tax Act Per PAWAN SINGH JUDICIAL MEMBER; 1. These two appeals by different assessee are directed against the separate orders of ld. Commissioner of Income Tax (Appeals)-Valsad [for short to as “Ld.CIT(A)”] all dated 08.01.2019 for same assessment year i.e. (AY) 2009-10, which in turn arise out separate assessment orders passed by Income