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

RAJGREEN INFRALINK LLP,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(3), SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These are cross-appeals by assessee and Revenue are directed against the common order of NFAC [for short to as “NFAC/Ld. PCIT(A)”] dated 30.03.2023 for the assessment year 2018-19, which in turn arises out of common assessment order passed by National e-Assessment Centre, Delhi / Assessing

ASSISTANT COMMISSIONER OF INCOME TAX, CIR - 1(3), SURAT vs. RAJGREEN INFRALINK LLP, SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These are cross-appeals by assessee and Revenue are directed against the common order of NFAC [for short to as “NFAC/Ld. PCIT(A)”] dated 30.03.2023 for the assessment year 2018-19, which in turn arises out of common assessment order passed by National e-Assessment Centre, Delhi / Assessing

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of four appeals by the Revenue are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-1, Surat (in short, the ld. CIT(A), dated 17/01/2020, 23/09/2020 and 28/01/2020 for the A.Y. 2012- 13, 2013-14, 2015-16 and 2016-17 respectively

DCIT, CIRCLE-1(1)(1), SURAT, SURAT vs. M/S. J K PAPER LIMITED, SURAT

In the result, all these three appeals of the Revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of four appeals by the Revenue are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-1, Surat (in short, the ld. CIT(A), dated 17/01/2020, 23/09/2020 and 28/01/2020 for the A.Y. 2012- 13, 2013-14, 2015-16 and 2016-17 respectively

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of four appeals by the Revenue are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-1, Surat (in short, the ld. CIT(A), dated 17/01/2020, 23/09/2020 and 28/01/2020 for the A.Y. 2012- 13, 2013-14, 2015-16 and 2016-17 respectively

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by Assessee are directed against the separate orders of ld. Principal Commissioner of Income Tax [ld. PCIT, Central, Surat passed under section 263 of the Act dated 19.03.2021, for the Assessment Year (AY) 2014-15 to 2015-16 and dated 19.03.2021. In all appeals

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by Assessee are directed against the separate orders of ld. Principal Commissioner of Income Tax [ld. PCIT, Central, Surat passed under section 263 of the Act dated 19.03.2021, for the Assessment Year (AY) 2014-15 to 2015-16 and dated 19.03.2021. In all appeals

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by Assessee are directed against the separate orders of ld. Principal Commissioner of Income Tax [ld. PCIT, Central, Surat passed under section 263 of the Act dated 19.03.2021, for the Assessment Year (AY) 2014-15 to 2015-16 and dated 19.03.2021. In all appeals

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by assessee are directed against the separate orders of ld. Principal Commissioner of Income Tax [ld. PCIT, Central, Surat passed under section 263 of the Act dated 22.03.2021, for the Assessment Year (AY) 2016-17 & 2017-18. In both the appeals, the assessee

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by assessee are directed against the separate orders of ld. Principal Commissioner of Income Tax [ld. PCIT, Central, Surat passed under section 263 of the Act dated 22.03.2021, for the Assessment Year (AY) 2016-17 & 2017-18. In both the appeals, the assessee

ACIT, CENTRAL CIRCLE-4, SURAT vs. VALENCIA CORPORATION, SURAT

In the result, this appeal of revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) A.C.I.T. M/S Valencia Corporation, Central Circle-4, S. No. 400, T.P. No. 29 (Vesu-Rundh Vs. Surat. Magdalla), F.P. No. 45/2, Nr. Siddhivinayak Temple, Vesu, Surat (Gujarat) Pan : Aakfv 2329 K Appellant Respondednt C.O. No. 17/Srt/2023 (Arising Out Of Ita No. 257/Srt/2022)(Ay: 2016-17) M/S Valencia Corporation, A.C.I.T. S. No. 400, T.P. No. 29 (Vesu- Central Circle-4, Vs. Rundh Magdalla), F.P. No. 45/2, Surat. Nr. Siddhivinayak Temple, Vesu, Surat (Gujarat) Pan : Aakfv 2329 K Appellant/Objector Respondednt

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. The appeal by the Revenue and Cross Objection (CO) by the assessee are directed against the order of learned Commissioner of Income tax (Appeals)-4, Surat [‘ld. CIT(A)’ for short] dated 14/06/2022 for the Assessment Year (AY) 2016-17. The Revenue in its appeal has raised

SHRI PARESH K. SORATHIYA,SURAT vs. THE INCOME TAX OFFICER,WARD-3(2)(3),, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.342/Srt/2018 (Ay 2009-10) (Hearing In Physical Court) Shri Paresh Sorathiya Income Tax Officer 195, Ambica Nagar No.2, Aaykar Bhavan, Majura Vs Opp. Arogya Kendra, Gate, Surat-395001 Katargam Road, Surat Pan : Axbps 9579 C अपीलाथ"/Appellant ""यथ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of learned Commissioner of Income tax(Appeals)-3,Valsad [for short to as ‘Ld. CIT(A)’] dated 20.08.2015, which in turn arises against the penalty levied by the Assessing Officer under section 271(1)(c) of the Income

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

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

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

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch of eight appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income tax (Appeals)-3, Vadodara [‘ld. CIT(A)’ for short] dated 3/03/2014, 10/11/2014, 19/04/2016, 08/03/2017 for the Assessment Years