INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 147 and without having reason to believe of escapement of income, thereby consequential reassessment order passed u/s 147 is bad-in-law. 2. On facts and circumstances of the case and in law, Ld. CIT(A) erred in sustaining the disallowance @ 5% of alleged non-genuine purchase of diamonds at Rs.91,28,553/-. Kamal Kishore Soni

KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 147 and without having reason to believe of escapement of income, thereby consequential reassessment order passed u/s 147 is bad-in-law. 2. On facts and circumstances of the case and in law, Ld. CIT(A) erred in sustaining the disallowance @ 5% of alleged non-genuine purchase of diamonds at Rs.91,28,553/-. Kamal Kishore Soni

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 147 and without having reason to believe of escapement of income, thereby consequential reassessment order passed u/s 147 is bad-in-law. 2. On facts and circumstances of the case and in law, Ld. CIT(A) erred in sustaining the disallowance @ 5% of alleged non-genuine purchase of diamonds at Rs.91,28,553/-. Kamal Kishore Soni

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 147 and without having reason to believe of escapement of income, thereby consequential reassessment order passed u/s 147 is bad-in-law. 2. On facts and circumstances of the case and in law, Ld. CIT(A) erred in sustaining the disallowance @ 5% of alleged non-genuine purchase of diamonds at Rs.91,28,553/-. Kamal Kishore Soni

KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 147 and without having reason to believe of escapement of income, thereby consequential reassessment order passed u/s 147 is bad-in-law. 2. On facts and circumstances of the case and in law, Ld. CIT(A) erred in sustaining the disallowance @ 5% of alleged non-genuine purchase of diamonds at Rs.91,28,553/-. Kamal Kishore Soni

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)

u/s 148 of the Act, there should be evidence on record or specific information received from outside agencies or gathered by the AO to demonstrate that there is a prima facie case of escapement of income. 7.4.20 In the instant case, it is an admitted fact that the AO received specific information from two Investigating Agencies .e. DRI and DDIT

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)

u/s 148 of the Act, there should be evidence on record or specific information received from outside agencies or gathered by the AO to demonstrate that there is a prima facie case of escapement of income. 7.4.20 In the instant case, it is an admitted fact that the AO received specific information from two Investigating Agencies .e. DRI and DDIT

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)

u/s 148 of the Act, there should be evidence on record or specific information received from outside agencies or gathered by the AO to demonstrate that there is a prima facie case of escapement of income. 7.4.20 In the instant case, it is an admitted fact that the AO received specific information from two Investigating Agencies .e. DRI and DDIT

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

reassessment proceedings, which reads as follows- A Search/Survey operation u/s 132(1) and 133A of the IT act conducted in the case of Shri Praveen Kumar Jain Group. The assessee and his concerns are also connected with the business activity of Shri Praveen Kumar Jain and his associates and as such his case was also covered by the said search

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

section 153A of the Act seeks to assessee the total income for the assessment year, which is clear from the first proviso thereto which provides that the Assessing Officer shall assess or reassess the total income in respect of each assessment year falling within such six assessment years. The second proviso makes the intention of the legislature clear

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

section 153A of the Act seeks to assessee the total income for the assessment year, which is clear from the first proviso thereto which provides that the Assessing Officer shall assess or reassess the total income in respect of each assessment year falling within such six assessment years. The second proviso makes the intention of the legislature clear

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

section 153A of the Act seeks to assessee the total income for the assessment year, which is clear from the first proviso thereto which provides that the Assessing Officer shall assess or reassess the total income in respect of each assessment year falling within such six assessment years. The second proviso makes the intention of the legislature clear

M/S. SHANGRILA LATEX INDUSTRIES LIMITED,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX - 4, SURAT

In the result, appeal filed by the assessees is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.38/Srt/2017 Assessment Year: (2006-07) (Physical Court Hearing) Shangrila Latex Industries Limited, Vs. The Acit, Circle-4, C/O. B.M. Parekh & Co., 203, 2Nd Surat. Floor, Navjivan Society, Bldg. No. 03, Lamington Road, Mumbai-400008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaics1479E (Appellant) (Respondent) Assessee By Shri Sanjay S. Kapadia, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 01/07/2022 28/09/2022 Date Of Pronouncement

147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 31.03.2014. 2. Grounds of appeal raised by the assessee are as follows: “1. On the facts and circumstances of the case and in law, the ld. CIT(A) has erred in confirming the addition of Rs.3,63,65,889/- on account of considering capital receipt

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

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

SHRI RAVJIBHAI B. DHAMELIYA,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

56,16,407/-. The case of assessee-firm was not scrutinized earlier years. Therefore, assessing officer reopened the assessment under section 147 of the Act. After recording reasons for initiating proceeding under section 147 of the Act, a notice under section 148 of the Act has been issued on 28.03.2014 and served upon the assessee. Further notices under section

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

56,16,407/-. The case of assessee-firm was not scrutinized earlier years. Therefore, assessing officer reopened the assessment under section 147 of the Act. After recording reasons for initiating proceeding under section 147 of the Act, a notice under section 148 of the Act has been issued on 28.03.2014 and served upon the assessee. Further notices under section

SHRI RAVJIBHAI B. DHAMELIYA,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

56,16,407/-. The case of assessee-firm was not scrutinized earlier years. Therefore, assessing officer reopened the assessment under section 147 of the Act. After recording reasons for initiating proceeding under section 147 of the Act, a notice under section 148 of the Act has been issued on 28.03.2014 and served upon the assessee. Further notices under section