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.

10. Since the assessment under section 153A is required to be made after a search under section 132 or requisition under section 132A, it may be germane to refer to the provisions of sections 132 and 132A of the Act. Section 132 of the Act provides for search and seizure, and to the extent

KIRTIPRADA FASHIONS PVT. LTD.,SURAT vs. ITO, WARD -1(1)(3), SURAT

In the result, appeal of the assessee is allowed

section 68 is prospective and applicable only from assessment year 2013-14. With this background, now we shall proceed to examine in the assessee`s case under consideration, whether assessee has discharged his onus to prove, prima facie, the identity, creditworthiness and genuineness of the share capital and share premium received by it from share subscribers companies

M/S. VRAJ DEVELOPERS,,SURAT vs. INCOME TAX OFFICER, WARD-5(2),, SURAT

In the result, both the appeals of the Assessees are dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

68 of the Act. Before the higher authorities, assessee argued that this also been the assessee’s 31 ITA.Nos.2619 & 2620/Ahd/2014 M/s. Vraj Corporation, Amd M/s. Vraj Developers, Surat. income from development of housing project, the same should have been allowed as a deduction under section 80IB910) of the Act. The CIT(A) and the Tribunal accepted such proposition

M/S. VRAJ CORPORATION,,SURAT vs. INCOME TAX OFFICER , WARD-5(2),, SURAT

In the result, both the appeals of the Assessees are dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

68 of the Act. Before the higher authorities, assessee argued that this also been the assessee’s 31 ITA.Nos.2619 & 2620/Ahd/2014 M/s. Vraj Corporation, Amd M/s. Vraj Developers, Surat. income from development of housing project, the same should have been allowed as a deduction under section 80IB910) of the Act. The CIT(A) and the Tribunal accepted such proposition

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)

68 of the Income Tax Act by providing sufficient documentary evidences to justify claim u/s.10(38). For the reasons set out in the foregoing, therefore, I hold that the lower authority was not justified in not allowing the appellant's claim for exemption under section 10(38) amounting to Rs. 1

M/S. TIRUPATI ENERGY SOLUTION PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(4),, SURAT

In the result, the appeal of the assessee is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.573/Ahd/2017 िनधा"रण वष"/A.Y.:2012-13 M/S. Tirupati Energy Solution Vs. Income Tax Officer, Pvt. Ltd. , 1/B Ratnadham Ward- 2(1)(4) Surat Vinay Apartment , Ratnadham Sankhul Piplod Surat Pan: Aacct 7044 G अपीलाथ" Appellant ""यथ"/Respondent

68 of the Act. Hence, addition made by the AO and confirmed by the CIT (A) may please be deleted. 4. Succinctly, facts as culled out from the orders of lower authorities are that the assessee company has filed its return of income on 11.09.2012 declaring total income of Rs. 39,600, which was processed under section 143(1

THE DCIT, CENTRAL CIRCLE-2,, SURAT vs. M/S. M.D. INFRA DEVELOPERS,, SURAT

In the result, Assessee’s appeal, in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.3058 To 3059/Ahd/2016 & आयकरअपीलसं./Ita No.3085/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2011-12 To 2012-13 & 2013-14) (Physical Court Hearing) M/S. M. D. Infra Developers, Vs. The Dcit, Central Circle-2, 128, Mamta Park Society, Kapodra, Surat. Varachha Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aasfm7357A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3093 To 3094/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2012-13 To 2013-14) (Physical Court Hearing) The Dcit, Central Circle-2, Vs. M/S. M. D. Infra Developers, Surat. 128, Mamta Park Society, Kapodra, Varachha Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aasfm7357A (Assessee) (Respondent) Assessee By Shri Mitish S. Modi, C.A & Shri Akshay Modi, Ca Shri H. P. Meena, Cit(Dr) Respondent By Date Of Hearing 25/03/2022 Date Of Pronouncement 06/05/2022 आदेश / O R D E R Per Bench: Captioned Five Appeals Filed By The Assessee & Revenue, Pertaining To Assessment Years (Ay) 2011-12, 2012-13 & 2013-14 Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-4, Surat [In Short “The Ld. Cit(A)”], Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 144 R.W.S 153A Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

68,389.70 Total 4,69,53,191.00 Total 4,69,53,191.00 ITA. 3058 to 3059, 3085, 3093to 3094/AHD/2016 AYs.2011-12 to 2012-13, 2013-14 & 2012-13 to 2013-14/ M D Infra Developers Om Township Part-3 Profit & Loss A/c 1-Apr-2010 to 10-Apr-2012 Particulars 1-Apr-2010 to 10-Apr-2012 Particulars 1

M/S. M.D.INFRA DEVELOPERS,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, SURAT

In the result, Assessee’s appeal, in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.3058 To 3059/Ahd/2016 & आयकरअपीलसं./Ita No.3085/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2011-12 To 2012-13 & 2013-14) (Physical Court Hearing) M/S. M. D. Infra Developers, Vs. The Dcit, Central Circle-2, 128, Mamta Park Society, Kapodra, Surat. Varachha Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aasfm7357A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3093 To 3094/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2012-13 To 2013-14) (Physical Court Hearing) The Dcit, Central Circle-2, Vs. M/S. M. D. Infra Developers, Surat. 128, Mamta Park Society, Kapodra, Varachha Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aasfm7357A (Assessee) (Respondent) Assessee By Shri Mitish S. Modi, C.A & Shri Akshay Modi, Ca Shri H. P. Meena, Cit(Dr) Respondent By Date Of Hearing 25/03/2022 Date Of Pronouncement 06/05/2022 आदेश / O R D E R Per Bench: Captioned Five Appeals Filed By The Assessee & Revenue, Pertaining To Assessment Years (Ay) 2011-12, 2012-13 & 2013-14 Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-4, Surat [In Short “The Ld. Cit(A)”], Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 144 R.W.S 153A Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

68,389.70 Total 4,69,53,191.00 Total 4,69,53,191.00 ITA. 3058 to 3059, 3085, 3093to 3094/AHD/2016 AYs.2011-12 to 2012-13, 2013-14 & 2012-13 to 2013-14/ M D Infra Developers Om Township Part-3 Profit & Loss A/c 1-Apr-2010 to 10-Apr-2012 Particulars 1-Apr-2010 to 10-Apr-2012 Particulars 1

M/S. M.D.INFRA DEVELOPERS,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, SURAT

In the result, Assessee’s appeal, in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.3058 To 3059/Ahd/2016 & आयकरअपीलसं./Ita No.3085/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2011-12 To 2012-13 & 2013-14) (Physical Court Hearing) M/S. M. D. Infra Developers, Vs. The Dcit, Central Circle-2, 128, Mamta Park Society, Kapodra, Surat. Varachha Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aasfm7357A (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.3093 To 3094/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2012-13 To 2013-14) (Physical Court Hearing) The Dcit, Central Circle-2, Vs. M/S. M. D. Infra Developers, Surat. 128, Mamta Park Society, Kapodra, Varachha Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aasfm7357A (Assessee) (Respondent) Assessee By Shri Mitish S. Modi, C.A & Shri Akshay Modi, Ca Shri H. P. Meena, Cit(Dr) Respondent By Date Of Hearing 25/03/2022 Date Of Pronouncement 06/05/2022 आदेश / O R D E R Per Bench: Captioned Five Appeals Filed By The Assessee & Revenue, Pertaining To Assessment Years (Ay) 2011-12, 2012-13 & 2013-14 Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-4, Surat [In Short “The Ld. Cit(A)”], Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 144 R.W.S 153A Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

68,389.70 Total 4,69,53,191.00 Total 4,69,53,191.00 ITA. 3058 to 3059, 3085, 3093to 3094/AHD/2016 AYs.2011-12 to 2012-13, 2013-14 & 2012-13 to 2013-14/ M D Infra Developers Om Township Part-3 Profit & Loss A/c 1-Apr-2010 to 10-Apr-2012 Particulars 1-Apr-2010 to 10-Apr-2012 Particulars 1

SHRI RAJENDRABHAI RAMANLAL DESAI,SURAT vs. INCOME TAX OFFICER, WARD 3(2)(6), SURAT

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

Bench: SHRI PAWAN SINGH (Judicial Member)

68, section 69, section 69A, section 69B, section 69C or section 69D, if such income is not covered under clause (a), the income-tax payable shall be the aggregate of— (i) the amount of income-tax, calculated on the income referred to in clause (a) and clause (b), at the rate of sixty per cent

SHRI SABBIRBHAI DAWOODBHAI SHAIKH,SURAT vs. INCOME TAX OFFICER WARD-3(1)(4), SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Sabbirbhai Dawoodbhai Income Tax Officer, Ward- Shaikh, 3(1)(4), Anavil Business Vs 7/4539, Galemandi, Centre, Adajan, Surat- Lakkad Kot, 395009 Surat Pan : Aeqps 5688 Q Appellant / Assessee Respondent / Revenue

68,750/- and not Rs.51,37,500/-. Secondly, the assessee purchased NHAI Bonds of Rs.10 lakh and not Rs.5 lakh on sale of such property.The assessee stated that there was no omission or failure on the part of the assessee and that notice under section 148 reliable to be quashed. The assessee made reference to Addl. CIT, Range

SAMIR S MEHTA,MAHARASHTRA vs. CIT (A)-4, SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.42/Srt/2022 Assessment Year: (2017-18) (Physical Hearing) Samir Shantilal Mehta, Vs. The Acit, Central Circle-4, 1003, 10Th Floor, Sagardeep, South Surat. Ridge Road, Malabar Hill, Mumbai – 400006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacpm5453D (Assessee) (Respondent) Shri Vartik Choksi & Biren Shah, Ar Assessee By Respondent By Shri Ashok B. Koli, Cit(Dr) Date Of Hearing 26/04/2023 Date Of Pronouncement 08/05/2023

1).]” After the amendment total income includes additional income as voluntarily declared by the assessee in the return of total income whereas the amount of addition made by the assessing officer included both the amount, and the provision of section 115BBE of the Income Tax Act was applied. Therefore, the assessee made out the following case against the order

DCIT, CIRCLE-2(1)(1), SURAT vs. M/S. R K SHAH PROJECTS PVT. LTD, SURAT

In the result, ground no.2 raised by the Revenue is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.55/Srt/2020 (िनधा"रण वष" / Assessment Year: (2013-14) (Physical Court Hearing) Deputy Commissioner Of Income M/S R.K.Shah Projects Pvt. Ltd., 1St Floor, Aditya Complex, Nr. Tax., Circle-2(1)(1), Room No.216, Vs. Kapadia Health Club, Bhatar Road, 2Nd Floor, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr 8584 Q (Appellant ) (Respondent)

1), Room No.216, Vs. Kapadia Health Club, Bhatar Road, 2nd Floor, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCR 8584 Q (Appellant ) (Respondent) िनधा"रती की ओर से /Assessee by : Shri Sapnesh R Seth, C.A राज"व क" ओर से /Respondent by : Shri Ashok B. Koli– CIT-DR सुनवाई की तारीख/ Date of Hearing : 18/01/2023

RAJGREEN INFRALINK LLP,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(3), SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

1) vide notice dated 16.02.2020, 04.01.2021 and 31.03.2021 were issued to the assessee. The assessee failed to submit proper reply with respect to issue raised by assessing officer. The assessee in its reply submitted that due to second wave of Covid-19 pandemic, the assessee could not collect the requisite contra- confirmation and sought short adjournment upto 17.04.2021. The Assessing

ASSISTANT COMMISSIONER OF INCOME TAX, CIR - 1(3), SURAT vs. RAJGREEN INFRALINK LLP, SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

1) vide notice dated 16.02.2020, 04.01.2021 and 31.03.2021 were issued to the assessee. The assessee failed to submit proper reply with respect to issue raised by assessing officer. The assessee in its reply submitted that due to second wave of Covid-19 pandemic, the assessee could not collect the requisite contra- confirmation and sought short adjournment upto 17.04.2021. The Assessing

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

68,686/- Deleted/Allowed u/s 80IA 8. Out of commission paid to Rs. 4,20,000/- Deleted/Allowed Directors 9. Out of commission of sales Rs. 18,90,000/- Deleted/Allowed 10. Out of Misc. Expenses Rs. 1,88,95,000/- Deleted/Allowed 11. Out of Employees welfare Rs. 90,90,000/- Deleted/Allowed expenses 12. Income from deployment

DCIT, CIRCLE-1(1)(1), SURAT, SURAT vs. M/S. J K PAPER LIMITED, SURAT

In the result, all these three appeals of the Revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

68,686/- Deleted/Allowed u/s 80IA 8. Out of commission paid to Rs. 4,20,000/- Deleted/Allowed Directors 9. Out of commission of sales Rs. 18,90,000/- Deleted/Allowed 10. Out of Misc. Expenses Rs. 1,88,95,000/- Deleted/Allowed 11. Out of Employees welfare Rs. 90,90,000/- Deleted/Allowed expenses 12. Income from deployment

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

68,686/- Deleted/Allowed u/s 80IA 8. Out of commission paid to Rs. 4,20,000/- Deleted/Allowed Directors 9. Out of commission of sales Rs. 18,90,000/- Deleted/Allowed 10. Out of Misc. Expenses Rs. 1,88,95,000/- Deleted/Allowed 11. Out of Employees welfare Rs. 90,90,000/- Deleted/Allowed expenses 12. Income from deployment