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

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

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)

section 271(1) (c) of the Act. 6.Aggrieved by the order of Assessing Officer, the assessee carried the matter in appeal before Ld. CIT(A) who has deleted the penalty on estimated addition and confirmed the penalty in respect of sundry creditors, observing as follows: “On merits of penalty levied by the AO, I find that the penalty

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. AASTHA ECO HOMES,, SURAT

In the result, all the Four Appeals of various assessee’s as listed

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 7. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted

THE ITO, WARD-2(1)(4),, SURAT vs. M/S. VISHWAS HITECH INFRA PROJECT PVT. LTD.,, SURAT

In the result, all the Seven Appeals of various assessee’s as listed

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

68 of the Act. Consequently, the AO taxed it under the 'Income from Other Sources' as against it being declared as 'Business Income' during the course of survey as well as in the return of income. d) The assessee would not have disclosed the impugned income if survey proceedings u/s. 133A were not conducted. e) The appellant has not appealed

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. SHAH & DESAI CONSTRUCTION,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

section 271(1)(c).” 6. Relying on the said para the ld.CIT-DR inviting our attention to the impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.2 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. GOKULDHAM ENTERPRISE,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted

THE ITO, WARD-2(2)(4),, SURAT vs. M/S. SAI CORPORATION, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. CHHAYA ASSOCIATES,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

section 271(1)(c).” 6. Relying on the said para the ld.CIT-DR inviting our attention to the impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.2 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. PRIME DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

section 271(1)(c).” 6. Relying on the said para the ld.CIT-DR inviting our attention to the impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.2 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. SHREE INFRA, SURAT

In the result, all the Seven Appeals of various assessee’s as listed

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

68 of the Act. Consequently, the AO taxed it under the 'Income from Other Sources' as against it being declared as 'Business Income' during the course of survey as well as in the return of income. d) The assessee would not have disclosed the impugned income if survey proceedings u/s. 133A were not conducted. e) The appellant has not appealed

THE ITO, WARD-1,, BARDOLI vs. M/S. GIRIRAJ DEVELOPERS,, SURAT

In the result, all the Seven Appeals of various assessee’s as listed

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

68 of the Act. Consequently, the AO taxed it under the 'Income from Other Sources' as against it being declared as 'Business Income' during the course of survey as well as in the return of income. d) The assessee would not have disclosed the impugned income if survey proceedings u/s. 133A were not conducted. e) The appellant has not appealed

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. MILESTONE CONSTRUCTION,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

section 271(1)(c).” 6. Relying on the said para the ld.CIT-DR inviting our attention to the impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.2 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. SHREE SAI DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3,, SURAT vs. M/S. IMPERIAL DEVELOPERS,, SURAT

In the result, appeal of the Revenue is dismissed

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण . वष" /A Y: 1 1992/Ahd/2016 Deputy Commissioner Vs Imperial Developers, Of Income Tax, . ‘Blossom’ Near Vesu Canal A.Y. 2013-14 Central Opp.Dps School, Circle-3, Surat – 395 Vesu, Surat. 001. [Pan: Aadfi 5694 R] िनधा"रती क" ओर से /Assessee By Shri Mehul Shah - Ca राज"व क" ओर से /Revenue By Shri Srinivas T.Bidari – Sr.Dr

68 of the Act. Consequently, the AO taxed it under the 'Income from Other Sources' as against it being declared as 'Business Income' during the course of survey as well as in the return of income. c) The AO held that in the above circumstances, the appellant has furnished inaccurate particulars of such income and went on to levy penalty

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

In the result, all the Seven Appeals of various assessee’s as listed

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

68 of the Act. Consequently, the AO taxed it under the 'Income from Other Sources' as against it being declared as 'Business Income' during the course of survey as well as in the return of income. d) The assessee would not have disclosed the impugned income if survey proceedings u/s. 133A were not conducted. e) The appellant has not appealed

THE ITO, WARD-1,, BARDOLI vs. M/S. RAM CORPORATION,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted

THE ITO, WARD-2(3)(4),, SURAT vs. M/S. VISHWAS DEVELOPERS,, SURAT

In the result, all the Seven Appeals of various assessee’s as listed

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

68 of the Act. Consequently, the AO taxed it under the 'Income from Other Sources' as against it being declared as 'Business Income' during the course of survey as well as in the return of income. d) The assessee would not have disclosed the impugned income if survey proceedings u/s. 133A were not conducted. e) The appellant has not appealed

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. ANJANI DEVELOPERS,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted

THE ITO, WARD-2(3)(5),, SURAT vs. M/S. GANGOTRI CORPORATION,, SURAT

In the result, all the Ten Appeals of various assessee’s as listed above

section 271(1)(c).” Relying on the said para the ld.CIT-DR inviting our attention to the 4. impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.3 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. SHANTINATH DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

section 271(1)(c).” 6. Relying on the said para the ld.CIT-DR inviting our attention to the impugned order submitted that relief has been granted by the CIT(A) for the reasons set out in para 7 to 7.2 which is assailed by the Revenue. The relevant extract which is common in these group of cases is extracted