SHRI RAJESHKUMAR POPATBHAI GABANI,,SURAT vs. THE ITO, WARD-3(2)(5)., SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1535, 1536 & 1537 /Ahd/2017 "नधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 Shri Rajeshkumar Popatbhai V The Income Tax Officer, Gabani, S Ward-3(2)(5), Surat. Bunglaw No.2, Ila Park Society, . Katargam Road, Surat. [Pan: Aazpg 7839 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri P.M.Jagasheth – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 11.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. These Three Appeals By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Surat Dated 27.03.2017 For The Assessment Years 2009-10, 2010-11 & 201-12 Respectively.

246 of the I T Act, 1961 against the order u/s 143(3) of the I T Act relating to A Y 2010-11 made on 25.03.2014. The order was served on me on 30.03.2014 Though this appeal should have been filed in the office of the Hon'ble’ CIT (A) on or before the due date, counting the period

ALPESH UMESHCHANDRA,SURAT vs. ITO WARD-1(2) (1), SURAT

The appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

68 of the Act. The PCIT observed that the Assessing Officer has not initiated penalty under Section 271(1)(c) and initiated penalty under Section 270A of the Act. The show cause notice under Section 263 dated 05.03.2024 was issued and served upon the assessee. The assessee has not filed any reply, therefore, the PCIT directed

SHERDA POLYSTER PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.763/Ahd/2017 "नधा"रणवष"/Assessment Year: (2012-13) (Physical Court Hearing) Sherda Polyster Pvt. Ltd., Vs. The Ito, Ward-2(1)(2), C/O Dk Jhanwar & Associates, Surat. 705, Morya Bluemoon, Near Monginis Cake Factory, Opp. City Mall, Link Road, Andheri West, Mumbai-400053. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcs3803P

section 68 of the Act. The Assessing Officer also made addition of Rs.7,75,872/- on account of commission income earned @ 5% for accommodation. 4. Aggrieved by the order of Assessing Officer, the assessee carried the matter in appeal before the ld. CIT(A), who has confirmed the action of the ITA 763/AHD/2017/AY.2012-13 Sherda Polyster Pvt. Ltd. Assessing Officer

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

246-248 & 323/SRT/2019 A.Ys.09-10 to 11-12 Bank of India, Surat DCIT(TDS) has passed order under section 200(1) on 30.03.2016, which is apparently beyond the time limit prescribed under 200(3)(i). The Ld. AR for the assessee submits that details of statement of all quarters are filed at pages

BANK OF INDIA,SURAT vs. ITO (TDS-1), SURAT, SURAT

In the result, assessee’s both appeals are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

246-248 & 323/SRT/2019 A.Ys.09-10 to 11-12 Bank of India, Surat DCIT(TDS) has passed order under section 200(1) on 30.03.2016, which is apparently beyond the time limit prescribed under 200(3)(i). The Ld. AR for the assessee submits that details of statement of all quarters are filed at pages

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

246-248 & 323/SRT/2019 A.Ys.09-10 to 11-12 Bank of India, Surat DCIT(TDS) has passed order under section 200(1) on 30.03.2016, which is apparently beyond the time limit prescribed under 200(3)(i). The Ld. AR for the assessee submits that details of statement of all quarters are filed at pages

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

246-248 & 323/SRT/2019 A.Ys.09-10 to 11-12 Bank of India, Surat DCIT(TDS) has passed order under section 200(1) on 30.03.2016, which is apparently beyond the time limit prescribed under 200(3)(i). The Ld. AR for the assessee submits that details of statement of all quarters are filed at pages

SHRI ASHWINBHAI B.POKIA,,SURAT vs. THE ACIT.CIRCLE-9,, SURAT

In the result, appeal of the assessee is dismissed

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.1011/Ahd/2014/Srt िनधा"रण वष"/Assessment Year : 2004-05 Ashwinbhai B. Pokia Vs. The Asstt. Commissioner Of 61, Saify Society, Income-Tax, L.H.Road, Surat – 395006. Circle-9, Surat. [Pan: Ackpp 5049 C] अपीलाथ" Appellant ""यथ"/Respondent Shri Rasesh Shah – Ca िनधा"रती क" ओर से /Assessee By Shri J.K.Chandnani, Sr.Dr राज"व क" ओर से /Revenue By सुनवाई क" तारीख/ Date Of Hearing: 12.07.2018 उ"ोषणा क" तारीख/Pronouncement On 31.07.2018

246 ITR 218, Hon'ble Allahabad High Court in Sushil Kumar Sharad Kumar 232 ITR 588 (Alld), Hon'ble Delhi High Court in CIT vs. Sohan Singh 254 ITR 170 held that for the purpose of penalty matter has to be examined in the background of Explanation to Section 271(1)(c). It has also been held that evidences

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,-3, SURAT vs. SHRI PANNALAL MAHENDRA KOTHARI, SURAT

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Deputy Commissioner Of Shri Pannalal Mahendra Income-Tax, Central Circle-3, Kothari, 8A, Abhishek Vs Room No.507, 5Thfloor, Apartment, S.D. Road, Ayakar Bhavan, Majura Gate, Surat Surat-395001 Pan : Aizpk 3155 F Appellant / Revenue Respondent / Assessee

68 15,99,450/- Cash a/g cheque 18,17,655/- FRNE/1102 BS-1 21.07.2015 69 Cash a/g cheque --- 4 Pannalal M Kothari (A.Y 16-17) 3. On the basis of the alleged entries on seized documents as compiled by assessing officer, the assessee was asked to explain the contents of these documents and transaction reflected therein. The Assessing Officer recorded

ITO, WARD-1, BARDOLI vs. SHREE MAHUVA PRADESH SAHAKARI KHAND UDHYOG MANDLI LTD, SURAT

In the result, appeal of assessee is allowed for statistical purposes in above terms

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

246 Vs PAN : AAAAS 4731M The Deputy Commissioner of income Tax, Circle-2(3), Aaykar Bhavan, Majura Gate, Surat-395001 Shree Mahuva Pradesh Income Tax Officer Sahakari Khand Udyog Vs Ward-1, Bardoli, 2nd Floor, Mandi Ltdd., At & PO BSNL Building, Opp. Jalaram Sugar Factory, Bamaniya, Temple, Station Road, Tal-Mahuva, Dist. Surat- Bardoli-394601 395246 appellant / Assessee Respondent /Revenue

SHREE MAHUVA PRADESH SAHAKARI KHAND UDYOG MANDLI LTD,SURAT vs. ITO, WARD-1, BARDOLI

In the result, appeal of assessee is allowed for statistical purposes in above terms

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

246 Vs PAN : AAAAS 4731M The Deputy Commissioner of income Tax, Circle-2(3), Aaykar Bhavan, Majura Gate, Surat-395001 Shree Mahuva Pradesh Income Tax Officer Sahakari Khand Udyog Vs Ward-1, Bardoli, 2nd Floor, Mandi Ltdd., At & PO BSNL Building, Opp. Jalaram Sugar Factory, Bamaniya, Temple, Station Road, Tal-Mahuva, Dist. Surat- Bardoli-394601 395246 appellant / Assessee Respondent /Revenue

ITO, WARD-1, BARDOLI vs. SHREE MAHUVA PRADESH SAHAKARI KHAND UDHYOG MANDLI LTD, BARDOLI

In the result, appeal of assessee is allowed for statistical purposes in above terms

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

246 Vs PAN : AAAAS 4731M The Deputy Commissioner of income Tax, Circle-2(3), Aaykar Bhavan, Majura Gate, Surat-395001 Shree Mahuva Pradesh Income Tax Officer Sahakari Khand Udyog Vs Ward-1, Bardoli, 2nd Floor, Mandi Ltdd., At & PO BSNL Building, Opp. Jalaram Sugar Factory, Bamaniya, Temple, Station Road, Tal-Mahuva, Dist. Surat- Bardoli-394601 395246 appellant / Assessee Respondent /Revenue

SHREE MAHUVA PRADESH SAHAKARI KHAND UDYOG MANDLI LTD,SURAT vs. ITO, WARD-1, BARDOLI

In the result, appeal of assessee is allowed for statistical purposes in above terms

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

246 Vs PAN : AAAAS 4731M The Deputy Commissioner of income Tax, Circle-2(3), Aaykar Bhavan, Majura Gate, Surat-395001 Shree Mahuva Pradesh Income Tax Officer Sahakari Khand Udyog Vs Ward-1, Bardoli, 2nd Floor, Mandi Ltdd., At & PO BSNL Building, Opp. Jalaram Sugar Factory, Bamaniya, Temple, Station Road, Tal-Mahuva, Dist. Surat- Bardoli-394601 395246 appellant / Assessee Respondent /Revenue

ITO, WARD-1, BARDOLI vs. SHREE MAHUVA PRADESH SAHAKARI KHAND UDHYOG MANDLI LTD, BARDOLI

In the result, appeal of assessee is allowed for statistical purposes in above terms

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

246 Vs PAN : AAAAS 4731M The Deputy Commissioner of income Tax, Circle-2(3), Aaykar Bhavan, Majura Gate, Surat-395001 Shree Mahuva Pradesh Income Tax Officer Sahakari Khand Udyog Vs Ward-1, Bardoli, 2nd Floor, Mandi Ltdd., At & PO BSNL Building, Opp. Jalaram Sugar Factory, Bamaniya, Temple, Station Road, Tal-Mahuva, Dist. Surat- Bardoli-394601 395246 appellant / Assessee Respondent /Revenue

SHREE MAHUVA PRADESH SAHAKARI KHAND UDYOG MANDLI LTD,SURAT vs. DCIT, CIRCLE-2(3), SURAT

In the result, appeal of assessee is allowed for statistical purposes in above terms

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

246 Vs PAN : AAAAS 4731M The Deputy Commissioner of income Tax, Circle-2(3), Aaykar Bhavan, Majura Gate, Surat-395001 Shree Mahuva Pradesh Income Tax Officer Sahakari Khand Udyog Vs Ward-1, Bardoli, 2nd Floor, Mandi Ltdd., At & PO BSNL Building, Opp. Jalaram Sugar Factory, Bamaniya, Temple, Station Road, Tal-Mahuva, Dist. Surat- Bardoli-394601 395246 appellant / Assessee Respondent /Revenue

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

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. VIKAS NANGALIA, SURAT

In the result, appeal of revenue and CO of assessee are dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.972/Srt/2024& Assessment Year: 2020-21 (Physical Court Hearing) Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) ""ा"ेप सं /Co No.26/Srt/2024 (A/O Ita No.972/Srt/2024) Assessment Year: 2020-21 Vikas Nangalia Deputy Commissioner Of बनाम/ D-1112, Canal Road, Surya Green Income-Tax, Central Circle-4, Vs. View, Vesu, Surat-395 007 Surat Room No.508, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (Co-Objector) (""थ" /Respondent) आयकर अपील सं./Ita No.848/Srt/2024& Assessment Year: 2021-22 Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Ramesh Malpani, Ca राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr सुनवाई की तारीख/Date Of Hearing 08/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 31/10/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 30.07.2024 and 28.06.2024 by the Commissioner of Income-tax (Appeals)-4, Surat [in short, ‘CIT(A)’], which in turn arose out of separate assessment orders passed by Assessing Officer (in short, ‘AO’) u/s 143(3) of the Act on 30.12.2022. With the consent of both parties

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT, AAYKAR BHAWAN, MAJURA GATE, SURAT vs. VIKAS NANGALIA, VESU SURAT, GUJARAT

In the result, appeal of revenue and CO of assessee are dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.972/Srt/2024& Assessment Year: 2020-21 (Physical Court Hearing) Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) ""ा"ेप सं /Co No.26/Srt/2024 (A/O Ita No.972/Srt/2024) Assessment Year: 2020-21 Vikas Nangalia Deputy Commissioner Of बनाम/ D-1112, Canal Road, Surya Green Income-Tax, Central Circle-4, Vs. View, Vesu, Surat-395 007 Surat Room No.508, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (Co-Objector) (""थ" /Respondent) आयकर अपील सं./Ita No.848/Srt/2024& Assessment Year: 2021-22 Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Ramesh Malpani, Ca राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr सुनवाई की तारीख/Date Of Hearing 08/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 31/10/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 30.07.2024 and 28.06.2024 by the Commissioner of Income-tax (Appeals)-4, Surat [in short, ‘CIT(A)’], which in turn arose out of separate assessment orders passed by Assessing Officer (in short, ‘AO’) u/s 143(3) of the Act on 30.12.2022. With the consent of both parties