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29 results for “section 68”+ Section 249(4)(b)clear

Sorted by relevance

Karnataka487Mumbai464Delhi449Ahmedabad120Bangalore113Jaipur105Kolkata93Chandigarh52Chennai49Hyderabad48Pune46Indore43Raipur31Surat29Nagpur23Guwahati17Calcutta17Lucknow14Cochin14Visakhapatnam13Telangana8Varanasi8Rajkot7SC7Ranchi6Amritsar5Agra4Cuttack4Rajasthan3Patna3Panaji3Allahabad3Dehradun1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1Jodhpur1

Key Topics

Section 69A56Section 271(1)(c)42Addition to Income27Section 14320Section 143(3)15Section 25412Section 153A12Penalty11Section 26310Section 254(1)

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

Appeal of the Revenue is dismissed

ITA 659/SRT/2018[2014-15]Status: DisposedITAT Surat24 Jun 2022AY 2014-15

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)

Section 132Section 133(6)Section 153ASection 254(1)Section 68

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 631450 34450 Yes Yes Yes 22/05/2018 07/10/2011 Jivrajbhai 9. Malvi 1100000 - Yes - Yes 08/06/2018

Showing 1–20 of 29 · Page 1 of 2

9
Disallowance6
Survey u/s 133A5

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

In the result, this ground of appeal is dismissed

ITA 163/SRT/2020[2013-14]Status: DisposedITAT Surat17 Apr 2023AY 2013-14

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

Section 133(6)Section 143(3)Section 254(1)

4. Aggrieved by the addition made by Assessing Officer, the assessee filed appeal before the Ld. CIT(A). Before Ld. CIT(A) the assessee filed detailed written submission. The submission of assessee was recorded in para-4 of the order of Ld. CIT(A). In the written submission, the assessee explained that aggregate of unsecured loan from four lenders

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

In the result, the appeal of the assessee for A

ITA 2127/AHD/2014[1997-98]Status: DisposedITAT Surat11 Dec 2019AY 1997-98

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

Section 143Section 147Section 254

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

ITA 2123/AHD/2014[1995-96]Status: DisposedITAT Surat11 Dec 2019AY 1995-96

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

Section 143Section 147Section 254

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

ITA 2125/AHD/2014[1996-97]Status: DisposedITAT Surat11 Dec 2019AY 1996-97

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

Section 143Section 147Section 254

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

ITA 1637/AHD/2014[1994-95]Status: DisposedITAT Surat11 Dec 2019AY 1994-95

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

Section 143Section 147Section 254

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

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

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

ITA 115/SRT/2021[2014-15]Status: DisposedITAT Surat12 May 2023AY 2014-15

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

Section 132Section 143(2)Section 143(3)Section 145(3)Section 153ASection 254(1)

68,34,249/- on account of alleged bogus purchase by estimation of profit at the rate of 5% of alleged bogus purchase. 4. It is therefore prayed that addition made by the Assessing Officer and confirmed by ld. CIT(A) may please be deleted or the matter may please be set aside to the file of CIT(A). 5. Appellant

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

ITA 122/SRT/2021[2014-15]Status: DisposedITAT Surat12 May 2023AY 2014-15

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

Section 132Section 143(2)Section 143(3)Section 145(3)Section 153ASection 254(1)

68,34,249/- on account of alleged bogus purchase by estimation of profit at the rate of 5% of alleged bogus purchase. 4. It is therefore prayed that addition made by the Assessing Officer and confirmed by ld. CIT(A) may please be deleted or the matter may please be set aside to the file of CIT(A). 5. Appellant

SHRI GUFRAN AHMED CHAUDHARI,,VALSAD vs. THE INCOME TAX OFFICER, VAPI WARD-1,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 623/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

68 of the Act by relying upon the same books of account. Learned Counsel also argues that assessing officer has issued defective notice to levy penalty, that is, assessing officer did not specify any limb whether penalty is on ITA Nos.618 & 623/SRT/2018 A.Y. 2011-13 Prakash F Singh &Gurfan A Chaudhury account of furnishing inaccurate particulars of income or concealment

SHRI PRAKASH F.SINGH,,VAPI vs. THE ITO, WARD-7,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 618/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

68 of the Act by relying upon the same books of account. Learned Counsel also argues that assessing officer has issued defective notice to levy penalty, that is, assessing officer did not specify any limb whether penalty is on ITA Nos.618 & 623/SRT/2018 A.Y. 2011-13 Prakash F Singh &Gurfan A Chaudhury account of furnishing inaccurate particulars of income or concealment

ME AND MUMMY HOSPITAL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.3, SURAT

In the result, the grounds of appeal raised by assessee are allowed

ITA 40/SRT/2021[2014-15]Status: DisposedITAT Surat30 Dec 2022AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./It(Ss)A No.11 To 16/Srt/2021 & आ.अ.सं./Ita No.40/Srt/2021 (Ays 2008-09 To 2014-15) (Hearing In Physical Court) Me & Mummy Hospital Dy. Commissioner Of Income Tax, Central 2Nd Floor, Patwa Building, Vs Circle-3, Room No. 507, Opp. Tapi Baug Society, Aaykar Bhavan, Majura Varachha, Surat-395006 Gate, Surat-395001 Pan No. Aanfm 0445 Q अपीलाथ"/Appellant ""यथ" /Respondent

Section 132Section 143(2)Section 143(3)Section 153ASection 254(1)

249 60,56,341 1,72,62,374 2,33,18,715 2013-14 3,42,31,695 42,77,447 1,08,45,333 1,51,22,780 2012-13 4,50,31,123 56,75,514 97,07,318 1,53,82,832 2011-12 4,16,14,019 50,68

ME AND MUMMY HOSPITAL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIR. 3,, SURAT

In the result, the grounds of appeal raised by assessee are allowed

ITA 41/SRT/2021[2014-15]Status: DisposedITAT Surat30 Dec 2022AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./It(Ss)A No.11 To 16/Srt/2021 & आ.अ.सं./Ita No.40/Srt/2021 (Ays 2008-09 To 2014-15) (Hearing In Physical Court) Me & Mummy Hospital Dy. Commissioner Of Income Tax, Central 2Nd Floor, Patwa Building, Vs Circle-3, Room No. 507, Opp. Tapi Baug Society, Aaykar Bhavan, Majura Varachha, Surat-395006 Gate, Surat-395001 Pan No. Aanfm 0445 Q अपीलाथ"/Appellant ""यथ" /Respondent

Section 132Section 143(2)Section 143(3)Section 153ASection 254(1)

249 60,56,341 1,72,62,374 2,33,18,715 2013-14 3,42,31,695 42,77,447 1,08,45,333 1,51,22,780 2012-13 4,50,31,123 56,75,514 97,07,318 1,53,82,832 2011-12 4,16,14,019 50,68

SHRI GHANSHYAM DUNGARBHAI SUTARIYA,,SURAT vs. THE ACIT, CIRCLE-8,, SURAT

In the result, the appeal of the Assessee is dismissed

ITA 2971/AHD/2014[2009-10]Status: DisposedITAT Surat08 Aug 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Ghanshyam Dungarbhai Sutaria, Vs. Acit, Circle-8, H.No. 1, 1St Floor, Sahaj Park Row Surat House, Hira Baug Circle, Vallabhacharya Road, Near Kailashdham Society, Ashwanikumar Road, Surat-395008 (Pan: Akkpp9318E) (Appellant) (Respondent)

Section 143(3)Section 251(1)Section 271(1)Section 271(1)(c)

249 ITR 125 (Guj.) iv) ITAT, Ahmedabad ’A’ Bench Decision dated 30.11.2011 decided in ITA No. 2155/Adh/2010 (AY 94-95) in the case of ACIT vs. Manish Organics India Ltd. v) ITAT, Ahmedabad ’B’ Bench Decision dated 05.06.2015 decided in & ITA No. 1170/Ahd/2014 (AY 2007-08) in the case of M/s Ruchi Developers vs. ITO. 4. On the contrary

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 192/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

249(2) of the Act. However, it was filed after a delay of more than 17 months. The appellant had not given any sufficient cause for the inordinate delay. But the CIT(A) was very fair and reasonable in condoning the delay and admitting the appeal for adjudication. 10.6 It was alleged by the appellant that the reassessment proceedings were

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 189/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

249(2) of the Act. However, it was filed after a delay of more than 17 months. The appellant had not given any sufficient cause for the inordinate delay. But the CIT(A) was very fair and reasonable in condoning the delay and admitting the appeal for adjudication. 10.6 It was alleged by the appellant that the reassessment proceedings were

VIKAS AGARWAL,SILVASSA vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 191/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

249(2) of the Act. However, it was filed after a delay of more than 17 months. The appellant had not given any sufficient cause for the inordinate delay. But the CIT(A) was very fair and reasonable in condoning the delay and admitting the appeal for adjudication. 10.6 It was alleged by the appellant that the reassessment proceedings were

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 190/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

249(2) of the Act. However, it was filed after a delay of more than 17 months. The appellant had not given any sufficient cause for the inordinate delay. But the CIT(A) was very fair and reasonable in condoning the delay and admitting the appeal for adjudication. 10.6 It was alleged by the appellant that the reassessment proceedings were

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO,WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 193/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

249(2) of the Act. However, it was filed after a delay of more than 17 months. The appellant had not given any sufficient cause for the inordinate delay. But the CIT(A) was very fair and reasonable in condoning the delay and admitting the appeal for adjudication. 10.6 It was alleged by the appellant that the reassessment proceedings were

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 188/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

249(2) of the Act. However, it was filed after a delay of more than 17 months. The appellant had not given any sufficient cause for the inordinate delay. But the CIT(A) was very fair and reasonable in condoning the delay and admitting the appeal for adjudication. 10.6 It was alleged by the appellant that the reassessment proceedings were

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 187/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

249(2) of the Act. However, it was filed after a delay of more than 17 months. The appellant had not given any sufficient cause for the inordinate delay. But the CIT(A) was very fair and reasonable in condoning the delay and admitting the appeal for adjudication. 10.6 It was alleged by the appellant that the reassessment proceedings were