SHRI RAJENDRABHAI RAMANLAL DESAI,SURAT vs. INCOME TAX OFFICER, WARD 3(2)(6), SURAT

In the result, the appeal filed by the Revenue is dismissed

Bench: SHRI PAWAN SINGH (Judicial Member)

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld. CIT(A)”] dated 23.09.2022 for assessment year 2017-18, which in turn arises out assessment order passed by Income Tax Officer, Ward-3(2)(8), / Assessing Officer under

THE ITO, WARD-2(2)(4),, SURAT vs. M/S. PANKAJ ENKA PVT. LTD.,, SURAT

section 68, namely, the identity, creditworthiness and genuineness of the share capital and share premium received by it from share subscribers companies. 13. We note that ld CIT(A) in his appellate order has discussed each share applicant company. The various inquiries conducted by the AO in regard to these three investor companies and the assessee’s submission

SUNITA JAJOO,SURAT vs. ITO WARD 2(2)(4), SURAT

In the result, assessee’s appeal is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) (Physical Court Hearing) Rambilash Rajaram Jajoo Income Tax Officer, Ward- 429-432, Golden Point, Falsawadi, 2(2)(4), Aaykar Bhawan, Majura बनाम Ring Road, Surat City, Gate, Opp. New Civil Hospital, Vs Surat-395 002 Surat-395 001 [Pan : Aampj 0040 K] अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by separate assessee are directed against the separate orders of Addl/JCIT(A)-7, Kolkata/National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld.CIT(A)] dated 21.03.2024 and 21.04.2023 for same assessment year i.e., (AY) 2011-12, which in turn arises out of separate assessment orders

HARISHBHAI G. CHOVATIYA,SARTHANA, SURAT vs. INCOME TAX OFFICER, WARD 3(3)(1), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singhआ.अ.सं./Ita No.486/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Harishbhai G Chovatiya Income Tax Officer, 18, Bapa Sitaram Row House, Ward-3(3)(1), Surat, Vs Kamrej Road, Aayakar Bhavan, Sarthana, Majura Gate, Surat- 394101 Surat-395001 Pan No: Agdpc 6539 M अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “Ld. NFAC/Ld.CIT(A)”] dated 29.05.2023 for assessment year 2016-17, which in turn arises from the addition made by the Assessing Officer in assessment order passed under section

RAMBILASH RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WARD-2(2)(4), SURAT

In the result, assessee's appeal is allowed

254(1) of Income Tax Act\nPER PAWAN SINGH, JUDICIAL MEMBER:\n1. These two appeals by separate assessee are directed against the separate\norders of Addl/JCIT(A)-7, Kolkata/National Faceless Appeal Centre, Delhi [for\nshort to as \"NFAC/Ld.CIT(A)] dated 21.03.2024 and 21.04.2023 for same\n assessment year i.e., (AY) 2011-12, which in turn arises out of separate\nassessment

CHIRAGBHAI S. GADHIYA,SURAT vs. I.T.O., WARD-3(2)(6),, SURAT

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh(Physical Hearing) Chiragbhai S. Gadhiya, I.T.O., 79, Mani Nagar Society, Nana Ward-3(2)(6), Vs. Varachha, Nr. Sarthana Jakat Naka, Surat. Surat-395006. Pan No. Ajypg 7927 K Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 25/08/2021 for the Assessment Year (AY) 2016-17 wherein the assessee has raised following grounds of appeal

M/S. RUCHI SAREES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(1), , SURAT

In the result, ground No. 1 of the appeal is also dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These four appeals by the assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-2, Surat (in short, the ld. CIT(A) all dated 13/04/2018 for the Assessment years 2012-13 to 2015-16. 2. In all these appeals, the assessee has raised

M/S. RUCHI SAREES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(1), , SURAT

In the result, ground No. 1 of the appeal is also dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These four appeals by the assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-2, Surat (in short, the ld. CIT(A) all dated 13/04/2018 for the Assessment years 2012-13 to 2015-16. 2. In all these appeals, the assessee has raised

M/S. RUCHI SAREES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(1), , SURAT

In the result, ground No. 1 of the appeal is also dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These four appeals by the assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-2, Surat (in short, the ld. CIT(A) all dated 13/04/2018 for the Assessment years 2012-13 to 2015-16. 2. In all these appeals, the assessee has raised

M/S. RUCHI SAREES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(1), , SURAT

In the result, ground No. 1 of the appeal is also dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These four appeals by the assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-2, Surat (in short, the ld. CIT(A) all dated 13/04/2018 for the Assessment years 2012-13 to 2015-16. 2. In all these appeals, the assessee has raised

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3,, SURAT vs. M/S. HAPPY HOME CORPORATION,, SURAT

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

254 (Gau) has held on a harmonious construction of section 106 of the Evidence Act and section 68

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3,, SURAT vs. M/S. HAPPY HOME CORPORATION,, SURAT

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

254 (Gau) has held on a harmonious construction of section 106 of the Evidence Act and section 68

DCIT, CIRCLE-1(1)(2), SURAT vs. MERRYGOLD GEMS PVT. LTD, SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.126/Srt/2020 (Ay 2016-17) (Hearing In Virtual Court) Deputy Commissioner Of Merrygold Gems Pvt. Ltd., U-20, Jolly Square, Income-Tax, Circle-1(1)(2), Vs Ram Chowk, Ghod Dod Road, Room No.114, 1St Floor, Surat-395007 Aaykar Bhavan, Pan No. Aaicm 7912 L Majura Gate, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue is directed against the order of ld. Commissioner of Income-tax (Appeals)-1 Surat [for short to as “Ld. CIT(A)”] dated 10.02.2020 for the assessment year 2016-17, which in turn arises out of assessment order passed by Assessing Officer under section

BHARGAV BHARATBHAI PANDYA,SURAT vs. INCOME TAX OFFICE, WARD 2(1)(3), SURAT

In the result, ground No

Bench: Shri Pawan Singh(Physical Hearing) Bhargav Bharatbhai Pandya, I.T.O., 61, Shubham Row House, Near Ward-2(1)(3), Vs. Sarasswati School, Honey Park Surat. Road, Adajan, Surat-395009. Pan No. Bcwpp 1537 L Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 10/10/2022 for the Assessment Year (AY) 2018-19. The assessee has raised following grounds of appeal

ANKIT AGRAWAL,SURAT vs. INCOME TAX OFFICER, WARD- 2(3)(1), SURAT

In the result, the grounds of appeals raised by the assessee are\nallowed for statistical purposes

68", "Section 115BBE", "Section 254(1)"], "issues": "Whether the CIT(A) erred in confirming the additions made by the AO without

DCIT, VAPI CIRCLE, VAPI vs. M/S. QUANT CAPITAL PVT. LTD., MUMBAI

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) D.C.I.T., M/S Qcap Securities Pvt. Ltd., Vapi Circle, 612-617, Maker Chamber Iv, Vs. Vapi. Nariman Point, Mumbai-400021. New Address; 6Th Floor, Sea Breeze Building, Appasaheb Marrathe Marg, Prabha Devi,Mumbai-25 Pan No. Aaacq 3142 J Appellant/ Assessee Respondent/ Revenue D.C.I.T., M/S Quant Capital Private Limited Vapi Circle, 612-617, Makers Chambers Iv, Vs. Vapi. Nariman Point, Mumbai-21 New Address; 6Th Floor, Sea Breeze Building, Appasaheb Marrathe Marg, Prabha Devi,Mumbai-25 Pan No. Aaacq 3159 M Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the revenue are directed against the separate orders of learned Commissioner of Income Tax (Appeals), Valsad (in short, the ld. CIT(A)) both dated 27/03/2018 for the Assessment year ITA No. 422 & 423/Srt/2018 DCIT Vs M/s Qcap Securities Pvt. Ltd. DCIT

DCIT, VAPI CIRCLE , VAPI vs. M/S. QCAP SECURITIES PVT. LTD., MUMBAI

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) D.C.I.T., M/S Qcap Securities Pvt. Ltd., Vapi Circle, 612-617, Maker Chamber Iv, Vs. Vapi. Nariman Point, Mumbai-400021. New Address; 6Th Floor, Sea Breeze Building, Appasaheb Marrathe Marg, Prabha Devi,Mumbai-25 Pan No. Aaacq 3142 J Appellant/ Assessee Respondent/ Revenue D.C.I.T., M/S Quant Capital Private Limited Vapi Circle, 612-617, Makers Chambers Iv, Vs. Vapi. Nariman Point, Mumbai-21 New Address; 6Th Floor, Sea Breeze Building, Appasaheb Marrathe Marg, Prabha Devi,Mumbai-25 Pan No. Aaacq 3159 M Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the revenue are directed against the separate orders of learned Commissioner of Income Tax (Appeals), Valsad (in short, the ld. CIT(A)) both dated 27/03/2018 for the Assessment year ITA No. 422 & 423/Srt/2018 DCIT Vs M/s Qcap Securities Pvt. Ltd. DCIT

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)

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of three appeals by the Revenue are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-4, Surat [in short, the ld. CIT(A)] even dated 11/07/2018 for the A.Y. 2012-13, 2013-14 and 2014- 15. In all these appeals