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Section 26386 Section 143(3)62 Addition to Income59 Section 80I41 Section 14832 Section 254(1)22 Section 153A20 Section 271(1)(c)19 Disallowance19 Deduction

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

In the result, appeal of the assessee is allowed

ITA 435/AHD/2017[2012-13]Status: DisposedITAT Surat28 Feb 2022AY 2012-13

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)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H.P. Meena– CIT-DR

Section 131Section 131(1)(d)Section 133(6)Section 143(3)Section 68

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

Showing 1–20 of 67 · Page 1 of 4

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

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

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

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

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

INCOME TAX OFFICER, ANAVIL BUSINESS CENTRE, ADAJAN vs. ABHISHEK NAVNIT DOSHI , MAHIDHARPURA

VIJAYBHAI MALABHAI BHARWAD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CIR.,-1(2), SURAT

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT vs. VIJAYBHAI MALABHAI BHARWAD, SURAT

SAMIR YOGENDRABHAI PARIKH,NA vs. ARIVS.THE PCIT, VALSAD, VALSAD

DEPUTY COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-1, BHARUCH vs. M/S. MEGA AIMS, BHARUCH

M/S. MEGA AIMS,BHARUCH vs. ITO, WARD-1(3), BHARUCH

DEPUTY COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-1, BHARUCH vs. M/S. MEGA AIMS, BHARUCH

M/S. MEGA AIMS,BHARUCH vs. ACIT, CIRCLE-1, BHARUCH

INCOME TAX OFFICER, WARD-3(3)(1), SURAT, SURAT vs. BORDA BROTHERS, SURAT

INCOME TAX OFFICER, SURAT vs. BORDA BROTHERS, VARACHHA ROAD, SURAT

K. N. DIAMOND,NA vs. ARIVS.THE PCIT, VALSAD, VALSAD

LABDHI JEWELLERD PVT. LTD.,NA vs. ARIVS.THE PCIT, VALSAD, VALSAD

SHANTAI EXIM LTD.,,AHMEDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, SURAT

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, SURAT vs. SHANTAI EXIM LTD.,, AHMEDABAD