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.

148 of the Income Tax Act, 1961. 4. In ITA No.174/SRT/2021 for AY.2008-09 (Revenue’s appeal): Ground No.1: On the facts and in the circumstances of the case and in law, the ld. CIT(A) has erred in deleting the addition of Rs.2,20,00,000/- made on account of unexplained cash credit under section 68

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.

148 of the Income Tax Act, 1961. 4. In ITA No.174/SRT/2021 for AY.2008-09 (Revenue’s appeal): Ground No.1: On the facts and in the circumstances of the case and in law, the ld. CIT(A) has erred in deleting the addition of Rs.2,20,00,000/- made on account of unexplained cash credit under section 68

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.

148 of the Income Tax Act, 1961. 4. In ITA No.174/SRT/2021 for AY.2008-09 (Revenue’s appeal): Ground No.1: On the facts and in the circumstances of the case and in law, the ld. CIT(A) has erred in deleting the addition of Rs.2,20,00,000/- made on account of unexplained cash credit under section 68

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

The appeal of the assessee is allowed

Bench: S/Shri Sanjay Garg & Bijayananda Pruseth

68 of the Act. Aggrieved by the said order of the AO, the assessee went in appeal before the ld.CIT(A). 4. Before the ld.CIT(A) the assessee challenged the assessment on two counts (i) validity of reopening of the assessment by issuance of notice under section 148

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

The appeal of the assessee is allowed

Bench: S/Shri Sanjay Garg & Bijayananda Pruseth

68 of the Act. Aggrieved by the said order of the AO, the assessee went in appeal before the ld.CIT(A). 4. Before the ld.CIT(A) the assessee challenged the assessment on two counts (i) validity of reopening of the assessment by issuance of notice under section 148

SEJAL JEWELLERS PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result, appeal of the assessee is allowed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.435/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V Ug-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, S. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqcs 8686 P (Appellant ) (Respondent)

section 68 of the Act was brought w.e.f. A.Y. 2013-14 and is not retrospective as held by Bombay High Court in case of CIT vs. M/s. Gagandeep Infrastructure Pvt. Ltd. [Tax Appeal No. 1613 of 2014] (Mum HC) and PCIT vs. Apeak Infotech – [2017] 397 ITR 148

TIRUPATI SHYAM ENTERPRISE,SURAT vs. DCIT, CIRCLE 1(1)(1), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2015-2016 Tirupati Shyam Enterprise Nfac, Delhi Current F.P. No. 139 Orleaans, Near Jurisdiction: Dy. Cit Circle- Sosyo Circle Udhna Magadalla Vs. 1(1)(1), Road, Surat-395007. Aayakar Bhavan, Near Majura Gate, Opp. New Civil Hospital, Surat-395001. Pan No. Aagft 3570 Q Appellant Respondent

148 of the I.T. Act, 1961. 4. On the facts and circumstances of the case as well as law on 4. On the facts and circumstances of the case as well as law on 4. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action

M/S. RUCHI SAREES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(1), , SURAT

In the result, ground No. 1 of the appeal is also dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 68 of the Income Tax Act, 1961. 3. The appellant reserves the right to add, alter, amend or withdraw any grounds of appeal.” 3. The assessee vide application filed on 20/05/2022 raised following additional ground of appeal: “The ld. Income Tax Officer has erred in reopening of the case u/s 147 of the Income

M/S. RUCHI SAREES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(1), , SURAT

In the result, ground No. 1 of the appeal is also dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 68 of the Income Tax Act, 1961. 3. The appellant reserves the right to add, alter, amend or withdraw any grounds of appeal.” 3. The assessee vide application filed on 20/05/2022 raised following additional ground of appeal: “The ld. Income Tax Officer has erred in reopening of the case u/s 147 of the Income

M/S. RUCHI SAREES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(1), , SURAT

In the result, ground No. 1 of the appeal is also dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 68 of the Income Tax Act, 1961. 3. The appellant reserves the right to add, alter, amend or withdraw any grounds of appeal.” 3. The assessee vide application filed on 20/05/2022 raised following additional ground of appeal: “The ld. Income Tax Officer has erred in reopening of the case u/s 147 of the Income

M/S. RUCHI SAREES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(1), , SURAT

In the result, ground No. 1 of the appeal is also dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 68 of the Income Tax Act, 1961. 3. The appellant reserves the right to add, alter, amend or withdraw any grounds of appeal.” 3. The assessee vide application filed on 20/05/2022 raised following additional ground of appeal: “The ld. Income Tax Officer has erred in reopening of the case u/s 147 of the Income

SOFIA TWIST AND TEXT PVT LTD,SURAT vs. DCIT CIRCLE 2(1)(1), 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: 2017-2018 Sofia Twist & Text Pvt Ltd, Dcit, Circle – 2(1)(1) 3003, Rathi Palace, Kamela Room No. 612, 6Th Floor, Darwaja, Ring Road, Vs. Aayakar Bhawan, Majurgate, Surat - 395002 Surat - 395002 Pan No. Aadcs4384F Appellant Respondent

68 of the Income-tax Act. ITA No. 2 Sofia Twist and Text Pvt Ltd. Sofia Twist and Text Pvt Ltd. 2.1 The notice u/s.148 may be quashed. The notice u/s.148 may be quashed. 2.2 The addition made by Ld Assessing Officer and The addition made by Ld Assessing Officer and The addition made by Ld Assessing Officer and confirmed

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

148 of the Act was issued on 29.03.2018 and served upon the assessee. In response to the same, the assessee has filed return of income on 05.04.2018. Subsequently, notice u/s 143(2)/142(1) of the I.T. Act both dated 11.06.2018 and copy of reasons recorded for reopening the case of the assessee has been supplied. Subsequently, the assessee vides

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

148 of the Act was issued on 29.03.2018 and served upon the assessee. In response to the same, the assessee has filed return of income on 05.04.2018. Subsequently, notice u/s 143(2)/142(1) of the I.T. Act both dated 11.06.2018 and copy of reasons recorded for reopening the case of the assessee has been supplied. Subsequently, the assessee vides

JASODADEVI RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WD.-2(2)(2), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

148 of the Act was issued on 29.03.2018 and served upon the assessee. In response to the same, the assessee has filed return of income on 05.04.2018. Subsequently, notice u/s 143(2)/142(1) of the I.T. Act both dated 11.06.2018 and copy of reasons recorded for reopening the case of the assessee has been supplied. Subsequently, the assessee vides

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

In the result, assessee's appeal is allowed

sections": ["147", "148", "68", "69C", "10(38)"], "issues": "Whether the addition on account of Long Term Capital Gain treated

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

section 143(3) r.w.s. 147 ITA Nos.552 & 882/SRT/2024 (A.Y.11-12) Rambilash R Jajoo & Sunita Jajoo of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) both on 26.12.2018. In both the appeal the assessees have raised certain common grounds of appeal, certain facts are also similar, thus, with the consent of the parties, both the appeals were clubbed

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

section 148, the assessee filed return of income on 20.04.2012 declaring income of Rs.27,68,770/- and claimed deduction