DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. SIDDHI VINAYAK KNOTS & PRINTERS PVT. LTD., SURAT

In the result, all the appeals of the assessee are allowed and appeals of revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

3. On the facts and circumstances of the case as well as law on the subject, the ld. CIT(A) has erred in partly confirming the action of Assessing Officer by sustaining the addition of Rs. 1,30,09,514/- out of total addition of Rs. 4,68,34,249/- on account of alleged bogus purchase by estimation of profit

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

Appeal is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

68 of the Act of 1961 straight-away merely because of the reason that the genuineness of the transaction shown in the heading of the sundry creditors was not found genuine. 13. In view of the above reasons, following s. 145(3) the assessing officer should have proceeded under s. 144 and should have followed the procedure of assessment

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

Appeal is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

68 of the Act of 1961 straight-away merely because of the reason that the genuineness of the transaction shown in the heading of the sundry creditors was not found genuine. 13. In view of the above reasons, following s. 145(3) the assessing officer should have proceeded under s. 144 and should have followed the procedure of assessment

THE ITO, WARD-1(1)(4),, SURAT vs. M/S. MEGA COLLECTION PVT. LTD.,, SURAT

In the result, appeal of the Revenue is dismissed

249,750 Ramani Township Mota Varacha Surat 9 Vipul DGQPS5409N 407, Bid. No. -G, 3,000,000 Savaliya Yamuna Palace, Mota Varacha Surat 10 Chetan BMPPS7036A 407, Bid. No. -G, 3,000,000 Savaliya Yamuna Palace, Mota Varacha Surat 11 Bhagirath AOLPN2760D 99, Shree Nath Dwar 120,000 Narigara Soc. Puna Gam surat 12 Dharmendra AVMPA4106C 202, Payal app. Ankur

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

249 (SC). 4. The learned D.R. objected to admission of the additional ground as the present appeal has arisen from second round of set-aside proceedings as per direction of the Tribunal in which ground of reopening of assessment was set at rest as it was not pressed by the assessee and this ground was never raised even though assessment

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

249 (SC). 4. The learned D.R. objected to admission of the additional ground as the present appeal has arisen from second round of set-aside proceedings as per direction of the Tribunal in which ground of reopening of assessment was set at rest as it was not pressed by the assessee and this ground was never raised even though assessment

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

249 (SC). 4. The learned D.R. objected to admission of the additional ground as the present appeal has arisen from second round of set-aside proceedings as per direction of the Tribunal in which ground of reopening of assessment was set at rest as it was not pressed by the assessee and this ground was never raised even though assessment

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

249 (SC). 4. The learned D.R. objected to admission of the additional ground as the present appeal has arisen from second round of set-aside proceedings as per direction of the Tribunal in which ground of reopening of assessment was set at rest as it was not pressed by the assessee and this ground was never raised even though assessment

ACIT, CIRCLE-3(2), SURAT vs. M/S. RAJLAXMI INFRA, SURAT

In the result, this ground of appeal is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.163/Srt/2020 (Ay 2013-14) (Hearing In Physical Court) Assistant Commissioner Of M/S Rajlaxmi Infra Income-Tax, Circle-3(2), Room 64, Rajlaxmi Height, Vs No.410, Aayakar Bhawan, Singanpore Cosway Road, Majura Gate, Opp. Shradhhadeep Soc, Surat-395001 Surat-395004 Pan No. Aaofr 1095 C ""थ" /Respondent अपीलाथ"/Appellant

68, which is excessive by Rs.5.00 lakhs. (i) For the unsecured loan of Rs.75.00 lakh received from Hemantbhai P Patel, the assessee submitted that the creditor sold his agriculture land and filed copy of sale deed. From the bank account of lender, it is evident that he has received payment of Rs.50.00 lakhs each on 29.03.2012 and 04.4.2012 respectively. Thus

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT vs. SMT. FALGUNI SANDIPKUMAR NAIK, SURAT

Appeal of the Revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 19, 20 & Ita 659/Srt/2018 (Assessment Years: 2012-13, 2013-14 & 2014-15) (Hearing In Physical Court)

3. Bhurabhai R 613469 33469 Yes Yes Yes 22/05/2018 07/10/2011 Patel 4. Divyesh Kantilal 527781 27781 Yes Yes Yes 17/05/2018 14/10/2011 5. Harshil Impex 1200000 - Yes - Yes 28/05/2018 22/03/2012 (Prop. Anil B. Gandhi) 6. Hemabhai 645200 35200 Yes Yes Yes 25/05/2018 07/10/2011 7. Khushi Gems 800000 - Yes - Yes 08/06/2018 21/03/2012 (Prop. Pravinbhai K. Patel HUF) 8. Lakhabhai

BAKER ABDULAZIZ NORAT,PANOLI, BHARUCH, GUJARAT vs. INCOME TAX OFFICE, WARD 1(1), BHARUCH, BHARUCH, GUJARAT

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1232/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Baker Abdulaziz Norat, Vs. Ito, 107, Panoli Travels, Station Road, Ward – 1(1), Panoli, Bharuch – 394115 Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Akepn7411Q (Appellant) (Respondent) Appellant By Ms Vidhi Pandya, Ca Respondent By Shri Abhishek Gautam, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 21/11/2025

3) r.w.s. 143(3A) and 143(3B) were issued and served upon the assessee calling various information. The assessee is engaged in the business of railway and air ticket bookings, money transfer and utility bills payments services on commission basis in the name and style of Panoli Travels. The assessee furnished computation of income, credit card statement and bank account

CHIMANBHAI A. KANTESARIA,SURAT vs. ITO, WARD-3(3)(5), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Chimanbhai A Kantesaria Income Tax Officer A-54, Trikam Nagar Society, Ward-3(3)(5), Aaykar Vs Lambe Hanuman Road, Surat- Bhavan, Majura Gate, 395006 Surat-395001 Pan : Abepp 7380 D Appellant / Assessee Respondent /Revenue

68 of the Act. The Assessing Officer initiated penalty under section 271(1)(c) while passing the assessment order. The show cause notice under section 274 r.w.s 271 of the Act was served upon the assessee. The Assessing 2 Sh.Chimanbhai A Kantesaria Officer recorded that neither the assessee appeared nor filed any written explanation. The Assessing Officer held

M/S. RAJ ENTERPRISE,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX-6,, SURAT

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

section 143(3) of the Act. During the assessment, the Assessing Officer (AO) recorded his observation about the survey carried out by Investigation Wing, statements of the partners and their accountant recorded during the survey and the lay out plan of project carried out by the assessee. The AO further recorded that on verification of details furnished

THE DY.COMMISSIONER OF INCOME TAX CIRCLE-2(3),, SURAT vs. M/S. RAJ ENTERPRISES,, SURAT

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

section 143(3) of the Act. During the assessment, the Assessing Officer (AO) recorded his observation about the survey carried out by Investigation Wing, statements of the partners and their accountant recorded during the survey and the lay out plan of project carried out by the assessee. The AO further recorded that on verification of details furnished

M/S. RAJ ENTERPRISE,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX-6,, SURAT

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

section 143(3) of the Act. During the assessment, the Assessing Officer (AO) recorded his observation about the survey carried out by Investigation Wing, statements of the partners and their accountant recorded during the survey and the lay out plan of project carried out by the assessee. The AO further recorded that on verification of details furnished

SHRI PRAVINBHAI GHUSABHAI SINGALA,SURAT vs. INCOME TAX OFFICER WARD-3(1)(1), SURAT

In the result, appeal of the assessee is allowed

Bench: Smt. Diva Singh & Shri O.P.Meena

3 parties could not appear before the AO, does not mean that loan taken was concealed income of the assessee. The assessee has agreed for the addition to buy peace, it is trite law that the assessment proceedings and penalty proceedings are distinct in law and the assessment proceedings have only pervasive value. The settled legal position is that

SHRI JERAMBHAI PARSOTTAMBHAI THESIA,,SURAT vs. THE DY. CIT, CIRCLE-2(3),, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1574/Ahd/2017 "नधा"रण वष"/Assessment Year: 2008-09 Shri Jerambhai Parsottambhai V The Deputy Commissioner Thesia, A-17, Vithal Nagar, S Of Income Tax, Circle-2(3), Surat. Hirabaug, Varchha Road, Surat. . [Pan: Aampt 5791 K] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh R.Sheth – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

3), Surat/ITA No.1574/AHD/2017 for A.Y. 2008-09 Page 7 of 8 National Textiles Vs. CIT (249 ITR 125) wherein it was held that “the provisions of section 68

S N TRADELINK PRIVATE LIMITED,SURAT vs. PR. COMMISSIONER OF INCOME TAX-1, SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.77/Srt/2022 िनधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) S. N. Tradelink Private Limited, Principal Commissioner Of 3010-3011 Momai Complex, Income Tax-1, Room No. 114, 1St Kadodra Road, Umarvada, Surat – Vs. Floor, Aaykar Bhawan, 395010. Majura Gate, Opp New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakcs0060R

3 (Guj.)  J.K. Chokshi vs. ACIT- Tax Appeal 149 of 2003 (Guj.) It has been held by Honourable High Court that "once it was established that the assessee had no other source of income at the relevant time or in the past, it could be safely concluded that the assessee had not other income other than income from business." Therefore

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

In the result, ITA.No.436/SRT/2018 of the Department is dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

3 of the assessment order. The above impounded material consists of files. More importantly the loose paper file SEL-XIV consists of 187 pages, out of which, pages from 1 to 169 and 173 to 187 are ledger copies of various transactions made by the company. Pages from 170 to 172 pertain to correspondence regarding search carried out by Commercial