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.

D E R PER DR. A. L. SAINI, AM: This is the bunch of seven appeals, out of which three appeals are filed by the assessee and four appeals filed by the Revenue, pertaining to Assessment Years (AYs) 2008-09, 2009-10, 2010-11 and 2015-16, are directed against the separate orders passed by the ld. CIT(A), which

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

In the result, appeal of the assessee is allowed

d) of the Act to the Investigation Wing, Kolkata and these investor companies were found to be bogus and nom traceable. The AO on the analysis of the bank account found that these investor companies were not carrying out any actual business activity. Hence, the AO held that the amount of investment of Rs.1,65,85,000/- in form

SHRI PRAKASH F.SINGH,,VAPI vs. THE ITO, WARD-7,, VAPI

In the result, appeals of the Assessees (in ITA No

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned two appeals filed by different assessees, pertaining to same assessment year 2011-12, are directed against the separate orders passed by the Learned Commissioner of Income Tax(Appeals)-Valsad [“CIT(A)” for short ] all dated 02.07.2018, which in turn arise out of separate penalty orders passed by Assessing Officer

SHRI GUFRAN AHMED CHAUDHARI,,VALSAD vs. THE INCOME TAX OFFICER, VAPI WARD-1,, VAPI

In the result, appeals of the Assessees (in ITA No

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned two appeals filed by different assessees, pertaining to same assessment year 2011-12, are directed against the separate orders passed by the Learned Commissioner of Income Tax(Appeals)-Valsad [“CIT(A)” for short ] all dated 02.07.2018, which in turn arise out of separate penalty orders passed by Assessing Officer

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

1. The learned C.I.T.(Appeals)-3,Surat has erred in deciding only one ground of appeal whereas the assessee had raised 11 grounds of appeal including illegal reopening the case of the assessee under section 147 of the Act. On the facts and in the circumstances of the case and as per law, the reopening of the case

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal), (in short “Ld. CIT(A)”), ADDL/JCIT (A)-8, Mumbai vide order dated 25.11.2024 passed for A.Y. 2022-23. 2. The assessee has raised the following grounds of appeal: “1. On the facts

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

D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2017-18, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-4, Surat [in short “the ld. CIT(A)”] in Appeal No. CIT(A)-4/10551/2018-19, dated 28.12.2021 which in turn arises

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

D E R PER O. P. MEENA, ACCOUTANT MEMBER: 1. This appeal by the Assessee is directed against the order of learned Commissioner of Income tax (Appeals)-2, Surat (in short “the CIT (A)”) dated 16.12.2016 pertaining to Assessment Year 2012-13, which in turn has arisen from the order passed by the Income Tax Officer, Ward- 2(1

THE ITO, WARD-2(2)(4),, SURAT vs. M/S. SAI CORPORATION, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

D E R PER BENCH: These Ten appeals of related concerns are being decided by a 1. common order as facts, circumstances and position of law in terms of the prayer made by the parties before the Bench remain identical in each of these appeals. These appeals have been filed by the Revenue pertaining

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. SHREE SAI DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

D E R PER BENCH: These Ten appeals of related concerns are being decided by a 1. common order as facts, circumstances and position of law in terms of the prayer made by the parties before the Bench remain identical in each of these appeals. These appeals have been filed by the Revenue pertaining

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. GOKULDHAM ENTERPRISE,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

D E R PER BENCH: These Ten appeals of related concerns are being decided by a 1. common order as facts, circumstances and position of law in terms of the prayer made by the parties before the Bench remain identical in each of these appeals. These appeals have been filed by the Revenue pertaining

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. ANJANI DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

D E R PER BENCH: These Ten appeals of related concerns are being decided by a 1. common order as facts, circumstances and position of law in terms of the prayer made by the parties before the Bench remain identical in each of these appeals. These appeals have been filed by the Revenue pertaining

THE DCIT, CIRCLE-2(2),, SURAT vs. M/S. R.L.B. DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

D E R PER BENCH: These Ten appeals of related concerns are being decided by a 1. common order as facts, circumstances and position of law in terms of the prayer made by the parties before the Bench remain identical in each of these appeals. These appeals have been filed by the Revenue pertaining

THE ITO, WARD-1,, BARDOLI vs. M/S. RAM CORPORATION,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

D E R PER BENCH: These Ten appeals of related concerns are being decided by a 1. common order as facts, circumstances and position of law in terms of the prayer made by the parties before the Bench remain identical in each of these appeals. These appeals have been filed by the Revenue pertaining

THE DCIT, CIRCLE-2(3),,, SURAT vs. M/S. ASTHA DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

D E R PER BENCH: These Ten appeals of related concerns are being decided by a 1. common order as facts, circumstances and position of law in terms of the prayer made by the parties before the Bench remain identical in each of these appeals. These appeals have been filed by the Revenue pertaining

THE ITO, WARD-2(3)(4),, SURAT vs. M/S. SHUBH CORPORATION,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

D E R PER BENCH: These Ten appeals of related concerns are being decided by a 1. common order as facts, circumstances and position of law in terms of the prayer made by the parties before the Bench remain identical in each of these appeals. These appeals have been filed by the Revenue pertaining

THE ITO, WARD-2(3)(5),, SURAT vs. M/S. GANGOTRI CORPORATION,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

D E R PER BENCH: These Ten appeals of related concerns are being decided by a 1. common order as facts, circumstances and position of law in terms of the prayer made by the parties before the Bench remain identical in each of these appeals. These appeals have been filed by the Revenue pertaining

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. BALAJI ENTERPRISE,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

D E R PER BENCH: These Ten appeals of related concerns are being decided by a 1. common order as facts, circumstances and position of law in terms of the prayer made by the parties before the Bench remain identical in each of these appeals. These appeals have been filed by the Revenue pertaining