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.

68 of the Act.” 50. The relevant material facts have already been narrated. The ld DR for the Revenue made the same arguments, as he made in Revenue appeal in ITA No. 174/SRT/2021 for assessment year 2008-09. The ld Counsel defended the order passed by ld CIT(A). 51. We have considered the rival submissions and perused the relevant

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 to prove the genuineness of cash credits received by the assessee. Before us the assessee-company has submitted in respect of each share applicants, the following details and documents to prove the Identity, Creditworthiness and Genuineness of Transactions, which are given below: (1) In respect of M/s Momentum Real Estate Pvt Ltd, the assessee

SHRI JIVRAJBHAI H. BALAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-8(2),, SURAT

In the result, appeals filed by the assessee for assessment years 2004-05 to 2007-08, ( IT(SS)A Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./It(Ss)A No.150 To 154/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2004-05 To 2008-09) (Physical Court Hearing) Jivrajbhai Harkhabhai Balar, The Dcit, Central Circle-1, Vs. 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent) आयकरअपीलसं./Ita No.1245/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2010-11) Jivrajbhai Harkhabhai Balar, Vs. The Dcit, Central Circle-1, 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent)

68,80,493/- was disallowed by the assessing officer. 16. Aggrieved by the order of the Assessing Officer, the assessee carried the matter in appeal before the ld. CIT(A). The ld CIT(A) adjudicated the issue relating to validity of assessment under section 153C of the Act, observing as follows: Apparently, the 1st ground in the original grounds

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)

68 of the Act, however, these loans were examined by the assessing officer during regular assessment proceedings, hence these loans were not incriminating material, therefore, ld CIT(A) deleted the addition. The conclusions arrived at by the CIT(A) are, therefore, correct and admit no interference by us. We, approve and confirm the order of the CIT(A) and dismiss

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)

68 of the Act, however, these loans were examined by the assessing officer during regular assessment proceedings, hence these loans were not incriminating material, therefore, ld CIT(A) deleted the addition. The conclusions arrived at by the CIT(A) are, therefore, correct and admit no interference by us. We, approve and confirm the order of the CIT(A) and dismiss

DY/ASST. COMMISSIONER OF INCOME TAX,CC-2, SURAT vs. M/S. PATEL MADHAVLAL MAGANLAL & CO., SURAT

In the result, all the appeal of the revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 48 & 50/Srt/2022 (Ay: 2018-19 & 2019-20) (Hearing In Physical Court) Assistant Commissioner M/S Patel Madhavlal Maganlal & Co., Of Income Tax, 3/139, Parsi Sheri Navapura, Vs. Central Circle-2, Surat-395003. Surat. Pan: Aadfp 2740 F Appellant Respondednt

153(3) of the Act on 30/09/2021. The Assessing Officer made ad hoc addition on account of salary expenses of Rs. 1,72,25,981/-, unexplained expenditure of rent expenses of Rs. 8,43,788/-, both the additions under Section 69C, addition on account of suppression of commission income of Rs. 29,73,77,660/- and addition on account

M/S. PATEL MADHAVLAL MAGANLAL & CO.,,SURAT vs. THE DCIT, CENTRAL CIRCLE-2, SURAT

In the result, all the appeal of the revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 48 & 50/Srt/2022 (Ay: 2018-19 & 2019-20) (Hearing In Physical Court) Assistant Commissioner M/S Patel Madhavlal Maganlal & Co., Of Income Tax, 3/139, Parsi Sheri Navapura, Vs. Central Circle-2, Surat-395003. Surat. Pan: Aadfp 2740 F Appellant Respondednt

153(3) of the Act on 30/09/2021. The Assessing Officer made ad hoc addition on account of salary expenses of Rs. 1,72,25,981/-, unexplained expenditure of rent expenses of Rs. 8,43,788/-, both the additions under Section 69C, addition on account of suppression of commission income of Rs. 29,73,77,660/- and addition on account

DIVA DIAMONDS PVT. LTD,SURAT vs. PR. COMMISSIONER OF INCOME TAX, SURAT

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

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.128/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Deputy Commissioner Of Diva Diamonds Pvt.Ltd., Income-Tax, Circle-1(1)(1), 302, Gokul Building, Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent) Cross Objection No.13/Srt/2020 [Arising In Ita No.128/Srt/2020] ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt.Ltd., Deputy Commissioner Of 302, Gokul Building, Income-Tax, Circle-1(1)(1), Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Applicant) (Respondent) आयकर अपीलसं./Ita No.313/Srt/2019 ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt. Ltd., Principal Cit-1,Surat 1St 302, Gokul Building, Room No.123, Floor, Vs. Mahidharpura, Pipla Sherry, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent)

68 of the Act. 4. Aggrieved by the order of Assessing Officer, the assessee carried the matter in appeal before Ld. CIT(A) who has restricted the addition at @ 5% of unverifiable purchases observing as follows: “8.8 In interest of principles of uniformity and consistency the same decision is taken in the instant appeal. The AR has also raised this

DCIT, CIRCLE-1(1)(1), SURAT vs. DIVA DIAMONDS PVT. LTD, SURAT

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

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.128/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Deputy Commissioner Of Diva Diamonds Pvt.Ltd., Income-Tax, Circle-1(1)(1), 302, Gokul Building, Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent) Cross Objection No.13/Srt/2020 [Arising In Ita No.128/Srt/2020] ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt.Ltd., Deputy Commissioner Of 302, Gokul Building, Income-Tax, Circle-1(1)(1), Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Applicant) (Respondent) आयकर अपीलसं./Ita No.313/Srt/2019 ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt. Ltd., Principal Cit-1,Surat 1St 302, Gokul Building, Room No.123, Floor, Vs. Mahidharpura, Pipla Sherry, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent)

68 of the Act. 4. Aggrieved by the order of Assessing Officer, the assessee carried the matter in appeal before Ld. CIT(A) who has restricted the addition at @ 5% of unverifiable purchases observing as follows: “8.8 In interest of principles of uniformity and consistency the same decision is taken in the instant appeal. The AR has also raised this

THE DY.CIT,CENTRAL CIRCLE-3, SURAT vs. SHRI DHARMESH PADAMSHIBHAI PATEL, SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.18/Srt/2017 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) The Deputy Commissioner Of Shri Dharmesh Padamshibhai Patel, 07, Green House, Kailash Nagar, Income Tax, Central Circle-3, Vs. Sagrampura, Surat Aayakar Bhavan, Room No.507 5Th Floor, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abgpp 6255 P (Appellant ) (Respondent)

section 143(3) of the Income Tax Act, 1961 (in short ‘the Act’), dated 30.12.2016. 2. The grounds of appeal raised by the Revenue are as follows: “1. On the facts and circumstances in the case and in law, the Ld. CIT(A) has erred in deleting the addition of Rs.20,87,54,237/- made by the assessing officer

SHANKARLAL C SHAH,,SURAT vs. THE ACIT.,CIRCLE-4,, SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1359 & 1481/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Shankarlal C. Shah, The Acit, Central Circle-4, Vs. 199-201, Vishal Nagar Society, Surat. Udhna, Magdalla Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeups4161E The Dcit, Central Circle-1, Vs. Manish Kashiram Patel, Surat. 15-16, Vanita Residency, Althan Canal Road, Althan, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp5085E (Appellant)/(Revenue) (Respondent)/(Appellant)

68 as mentioned by the assessing officer. The assessment order is modified to that extent. Further, following my decision as above, the income is directed to be enhanced by the following amounts: 1) Rs.1,89,14,400/- (40% of 4,72,86,000/-), the profit (Rs.23,13,18,000 minus Rs.18,40,32,000) which was claimed and assessed

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, SURAT vs. SHRI MANISH KASHIRAM PATEL,, SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1359 & 1481/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Shankarlal C. Shah, The Acit, Central Circle-4, Vs. 199-201, Vishal Nagar Society, Surat. Udhna, Magdalla Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeups4161E The Dcit, Central Circle-1, Vs. Manish Kashiram Patel, Surat. 15-16, Vanita Residency, Althan Canal Road, Althan, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp5085E (Appellant)/(Revenue) (Respondent)/(Appellant)

68 as mentioned by the assessing officer. The assessment order is modified to that extent. Further, following my decision as above, the income is directed to be enhanced by the following amounts: 1) Rs.1,89,14,400/- (40% of 4,72,86,000/-), the profit (Rs.23,13,18,000 minus Rs.18,40,32,000) which was claimed and assessed

ACIT, VAPI CIRCLE., VAPI vs. SHRI ANAND JAYANTILAL KHARBHARI, VAPI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपील./Ita No.231/Srt/2020 ("नधा"रणवष" / Assessment Years: (2013-14) (Virtual Court Hearing) The Acit, Vapi Circle, Vs. Shri Anand Jayantilal Kharbhari, Vapi. 409, Tirupati Towrs, Gidc Char Rasta, Vapi- 396195. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ajqpk7929K (Assessee) (Respondent) Assessee By: Ms Poonam Joshi, Advocate Revenue By: Shri H. P. Meena, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 22/03/2022 घोषणाक"तार"ख/Date Of Pronouncement : 31/05/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2013-14, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Valsad [In Short ‘Ld. Cit(A)’], In Appeal No. Itba/Apl/S/250/2020-21/1028054664(1) Dated 24.09.2020, Which In Turn Arises Out Of An Assessment Order Passed By Assessing Officer U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 30.03.2016. 2. Grounds Of Appeal Raised By The Revenue As Follows:

Section 68 of the Income Tax Act and consequently deleted the disallowance Assessment Year. 2013-14 Anand Jayantilal Kharbhari of Rs. 3,10,478/-, which was made with respect to interest and when the same has been confirmed by the ITAT, it cannot be said that ITAT has committed any error and/or illegality, which calls for the interference

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2,, SURAT vs. SHRI RAMESHBHAI RAGHAVBHAI BHADANI, SURAT

In the result, summarized and concise ground No

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./It(Ss)A Nos.25 &31/Srt/2021 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Deputy Commissioner Of Rameshbhai Raghavbhai Bhadani, Prop. Of M/S Rangeela Fashion, 14, Income-Tax, Central Circle-2, Room No. 505, 5Th Floor, Nirman Industrial Estate, A.K. Road, Fulpada, Surat Aaykar Bhawan, Majura Gate, Vs. Surat-395001. Deputy Commissioner Of Income- Rameshbai Raghavhai Bhadani Plot No.14-16, Nirman Tax, Central Circle-2, Room No.505, 5Th Floor, Aaykar Bhawan, Majura Industrial Estate, A./K. Road, Surat-395008 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adkpb 0556 F (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.45/Srt/2021 ("नधा"रणवष" / Assessment Year: (2014-15) Deputy Commissioner Of Shri Rameshbhai Raghavbhai Income-Tax, Circle-3, Room No. Bhadani, Prop. Of M/S Rangeela Vs. 505, 5Th Floor, Aaykar Bhawan, Fashion, 14, Nirman Industrial Majura Gate, Surat-395001. Estate, A.K. Road, Fulpada, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adkpb 0556 F (Assessee) (Respondent)

68. The loan is capital receipt and it cannot be equated with IT(SS)A Nos.25, 31, 45, 26 & 30/SRT/2021 A.Ys.13-14 & 14-15 Rameshbhai R Bhadani & Jayeshkumar D Mistry the income of the assessee. Accordingly, as assessee filed explanation for the source of his share in the contribution, no addition can be made except the addition

SHRI VIMALCHAND JAIN,,SURAT vs. ITO, WARD-3(3)(5),, SURAT

In the result the ground No

68 and 69C of the Income Tax Act. The entire purchases shown on the basis of fictitious invoices have been debited in the trading account since the transaction has been found to be bogus. The Tribunal having once come to a categorical finding that the amount of Rs.2,92,93,288/- represented alleged purchases from ''bogus suppliers

SHRI MURLIMANOHAR RAMKISHAN MUNDHRA,SURAT vs. INCOME TAX OFFICER, WARD - 1(2)(1), SURAT

In the result, ground No. 1 of the appeal is allowed

Bench: Shri Pawan Singhआ.अ.सं./Ita No.158/Srt/2023 (Ay 2013-14) (Hearing In Physical Court) Murlimanohar Ramkishan Income Tax Officer, Ward-1(2)(1), (Old Ward- Mundhra, 301 To 308, Vs 1(2)(3) Surat, Aayakar Third Floor, Shree Krishna Market, Near Metro Tower, Bhavan, Majura Gate, Ring Road, Surat-395002 Surat-395001 Pan No: Aflpm 6057 P अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Sudhir Surana, Ca & Shri Om Prakash Soni, Ca राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr अपील पंजीकरण/Appeal Instituted On 03.03.2023 सुनवाई की तारीख/Date Of Hearing 03.05.2023 उ"घोषणा क" तार"ख/Date Of 18.07.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Ld. Nfac/Ld.Cit(A)”] Dated 13.01.2023 For Assessment Year 2013-14, Which In Turn Arises From The Addition Made By The Assessing Officer In Assessment Order Passed Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 30.11.2018. The Assessee Has Raised The Following Ground Of Appeal:- Murllimanohar R Mundhra “1. Ld. Cit(A) Erred In Law & On Facts Confirming The Reassessment Proceeding Initiated By The Ld. Ao, Without Properly Appreciating The Submission Of The Appellant.

68,140/- for the assessment year 2013-14. The assessment was completed under section 143(3) on 23.03.2016 at Rs.5,17,750/-. Subsequently, the Assessing Officer on perusal of record found that assessee has shown interest received of Rs. 20,773/- under the head “income from other sources” against which, the amount of Rs.6,49,951/- was claimed

ITO, WARD-3(3)(1), SURAT vs. SHRI ARVINDBHAI RATANBHAI MOKANI, SURAT

In the result, this appeal of the revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., Arvindbhai Ratanbhai Mokani, Ward-3(3)(1), D-260-261, Vittal Nagar Society, Vs. Surat. Varachha Road, Hira Baug, Surat-395006. Pan No. Ahfpm 2302 K Appellant/ Assessee Respondent/ Revenue

Section 68 of the Act. The assessee further submitted that he is engaged in the business of yarn trading and was having bank account in HDFC bank, Varachha Road, Surat. The assessee made cash deposit on various dates in his bank account. The assessee furnished such details as per para 3.1 as recorded on page No. 5 of order

LATE SHRI BHIMSEN DARBARILAL ARORA,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5,, SURAT

In the result, ground no.4 raised by assessee is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.1706/Ahd/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora Through, Vs. The Acit, Circle-5, L/H. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acaps9230L

68 of the Act and hence, not justified. (5) Both the lower authorities have grievously erred in not properly appreciating the entire correspondences made in the course of assessment proceedings/appellate proceedings, already been supplied with the appeal memo forming part of the statement of facts including cogent explanations and submissions made in writing by the appellant on various dates along