ITO, WARD-2(3)(2), SURAT, SURAT vs. KISHOR BHANUBHAI ASODARIA, SURAT

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

68 of the Act. It is also not in dispute that the notice under section 148A(b) had been issued pursuant to the decision of the Hon’ble Apex Court in Ashish Agarwal dated 04.05.2022, which is admittedly after 31.03.2022. Therefore, on both counts, the notice issued under section 148A[b] of the Act for the Asst. year

SHRI ANANDKUMAR RAWATRAM JOSHI,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(2),, SURAT

In the result, the appeal of the assessee for the

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 2112/Ahd/2014 िनधा"रण वष"/A.Y.:2007-08 & & I.T.A. No. 2135 /Ahd/2014 A.Y. 2008-09 Shri Anand Kumar Joshi Vs. Income Tax Officer, 407 Manoj Market Ring Road Ward- 2(2) Surat Surat 395002 Pan: Aelpj2447K अपीलाथ" Appellant ""यथ"/Respondent

1 & 2 states that the Ld.AO erred in passing order under section 154 read with section 254 of the Act without providing any opportunity of being heard to the assessee as required under section 154 (3) of the Act, therefore, it is prayed that order passed by the AO under section 154 read with section

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

b) or clause (c), as the case may be, to deliver such books of account, other documents or assets to the requisitioning officer." 12. Section 132 of the Act makes provision for search and seizure. The powers of search and seizure can be exercised thereunder provided the requirements of sub- section (1) thereof are satisfied. For exercise

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

b) or clause (c), as the case may be, to deliver such books of account, other documents or assets to the requisitioning officer." 12. Section 132 of the Act makes provision for search and seizure. The powers of search and seizure can be exercised thereunder provided the requirements of sub- section (1) thereof are satisfied. For exercise

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

b) or clause (c), as the case may be, to deliver such books of account, other documents or assets to the requisitioning officer." 12. Section 132 of the Act makes provision for search and seizure. The powers of search and seizure can be exercised thereunder provided the requirements of sub- section (1) thereof are satisfied. For exercise

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

b) of the Act and only operated/ maintained an old infrastructure facility. 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in observing that the deduction allowed in the initial assessment year i.e. 2006-07 was denied by reopening the assessment without appreciating the fact that the assessment

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

b) of the Act and only operated/ maintained an old infrastructure facility. 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in observing that the deduction allowed in the initial assessment year i.e. 2006-07 was denied by reopening the assessment without appreciating the fact that the assessment

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

b) of the Act and only operated/ maintained an old infrastructure facility. 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in observing that the deduction allowed in the initial assessment year i.e. 2006-07 was denied by reopening the assessment without appreciating the fact that the assessment

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

b) of the Act and only operated/ maintained an old infrastructure facility. 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in observing that the deduction allowed in the initial assessment year i.e. 2006-07 was denied by reopening the assessment without appreciating the fact that the assessment

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

b) of the Act and only operated/ maintained an old infrastructure facility. 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in observing that the deduction allowed in the initial assessment year i.e. 2006-07 was denied by reopening the assessment without appreciating the fact that the assessment

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

b) of the Act and only operated/ maintained an old infrastructure facility. 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in observing that the deduction allowed in the initial assessment year i.e. 2006-07 was denied by reopening the assessment without appreciating the fact that the assessment

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

b) of the Act and only operated/ maintained an old infrastructure facility. 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in observing that the deduction allowed in the initial assessment year i.e. 2006-07 was denied by reopening the assessment without appreciating the fact that the assessment

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

b) of the Act and only operated/ maintained an old infrastructure facility. 4. On the facts and in the circumstances of the case and in law, the CIT(A) erred in observing that the deduction allowed in the initial assessment year i.e. 2006-07 was denied by reopening the assessment without appreciating the fact that the assessment

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)

3) The assessee did not produce for verification any books of account, purchase bills sales bills, supporting evidences of expenditure despite several opportunities given during assessment stage. Based on the above facts, the AO held that the sundry creditors shown in the balance sheet was nothing but bogus liabilities. Even in the penalty proceedings, the assessee could not controvert

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

3) The assessee did not produce for verification any books of account, purchase bills sales bills, supporting evidences of expenditure despite several opportunities given during assessment stage. Based on the above facts, the AO held that the sundry creditors shown in the balance sheet was nothing but bogus liabilities. Even in the penalty proceedings, the assessee could not controvert

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

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

3. In the grounds of appeal of the Revenue, the solitary issue involved is with regard to deletion of addition made under section 68 of the Act of ITA No.1991/Ahd/2016 and 715/Ahd/2017 2 Rs.1,83,56,149/- made by the AO on account of unexplained cash credit under section 68 of the Income Tax Act, 1961. 4. Brief

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

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

3. In the grounds of appeal of the Revenue, the solitary issue involved is with regard to deletion of addition made under section 68 of the Act of ITA No.1991/Ahd/2016 and 715/Ahd/2017 2 Rs.1,83,56,149/- made by the AO on account of unexplained cash credit under section 68 of the Income Tax Act, 1961. 4. Brief

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

b) Provision of pit covering expenses - Rs. 1,07,70,324/- The appellant hereby reserves the right to add to, alter or amplify the above grounds of appeal, at any time before or at, the time of appeal, so as to enable the Honorable Tribunal to decide the appeal in accordance with law.” 45. Ground No. 1 relates to validity

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

b) Provision of pit covering expenses - Rs. 1,07,70,324/- The appellant hereby reserves the right to add to, alter or amplify the above grounds of appeal, at any time before or at, the time of appeal, so as to enable the Honorable Tribunal to decide the appeal in accordance with law.” 45. Ground No. 1 relates to validity