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.

b) or clause (c), as the case may be, to deliver such books of account, other documents or assets to the requisitioning officer." 12. Section 132 of the Act makes provision for search and seizure. The powers of search and seizure can be exercised thereunder provided the requirements of sub- section (1) thereof are satisfied. For exercise

RAJESH PODDAR,SURAT vs. ACIT CENTRAL CIRCLE-4, SURAT

In the result, assessee's appeal is dismissed

Section\n292C of the assessee.\n(8) On the facts and in the circumstances of the case and in law, the Ld. CIT(A)-\n4, Surat ought to have upheld the order of the Assessing Officer.\n(9) It is, therefore, prayed that the order of the Ld.CIT(A) may be set aside and\nthat

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

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT

153B of the Act.\n2) The appellant reserves to right add, alter and delete any grounds of appeal.”\n9.\nGrounds of appeal raised by the revenue in IT(SS)A No.43/Srt/2023 for\nAY 2019-20 are as under:\n“1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A)\nhas erred

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT

153B of the Act.\n2) The appellant reserves to right add, alter and delete any grounds of appeal.”\n9.\nGrounds of appeal raised by the revenue in IT(SS)A No.43/Srt/2023 for\nAY 2019-20 are as under:\n“1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A)\nhas erred

NARESHKUMAR B. AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT

153B of the Act.\n2) The appellant reserves to right add, alter and delete any grounds of appeal.\"\n9.\nGrounds of appeal raised by the revenue in IT(SS)A No.43/Srt/2023 for\nAY 2019-20 are as under:\n“1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A)\nhas erred