RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, DAMAN WARD, DAMAN

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

68 of the Act, therefore the question of applicability of section 115BBE of the Act, does not arise, hence we allow ground No.6 raised by the assessee. 32. In the result, assessee`s appeal in ITA No. 195/SRT/2022, is partly allowed in above terms. 33. Now we shall take Summarised and concise Grounds of appeal raised by the assessee

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, WARD 5, , VAPI

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

68 of the Act, therefore the question of applicability of section 115BBE of the Act, does not arise, hence we allow ground No.6 raised by the assessee. 32. In the result, assessee`s appeal in ITA No. 195/SRT/2022, is partly allowed in above terms. 33. Now we shall take Summarised and concise Grounds of appeal raised by the assessee

DCIT, CIRCLE-1(1)(1), SURAT vs. DIVA DIAMONDS PVT. LTD, SURAT

In the result, appeal filed by the assessee in ITA No

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.128/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Deputy Commissioner Of Diva Diamonds Pvt.Ltd., Income-Tax, Circle-1(1)(1), 302, Gokul Building, Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent) Cross Objection No.13/Srt/2020 [Arising In Ita No.128/Srt/2020] ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt.Ltd., Deputy Commissioner Of 302, Gokul Building, Income-Tax, Circle-1(1)(1), Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Applicant) (Respondent) आयकर अपीलसं./Ita No.313/Srt/2019 ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt. Ltd., Principal Cit-1,Surat 1St 302, Gokul Building, Room No.123, Floor, Vs. Mahidharpura, Pipla Sherry, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent)

302, Gokul Building, Room No.123, Floor, Vs. Mahidharpura, Pipla Sherry, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCD 1389 H (Appellant) (Respondent) Assessee by Shri Himanshu Gandhi, CA Respondent by Shri H. P. Meena, CIT(DR) Date of Hearing 27.06.2022 Date of Pronouncement 14.07.2022 ITA.128/SRT/2020 & CO.13/SRT/2020 & ITA No.313/SRT/2019 AY.2014-15 आदेश

DIVA DIAMONDS PVT. LTD,SURAT vs. PR. COMMISSIONER OF INCOME TAX, SURAT

In the result, appeal filed by the assessee in ITA No

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.128/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Deputy Commissioner Of Diva Diamonds Pvt.Ltd., Income-Tax, Circle-1(1)(1), 302, Gokul Building, Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent) Cross Objection No.13/Srt/2020 [Arising In Ita No.128/Srt/2020] ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt.Ltd., Deputy Commissioner Of 302, Gokul Building, Income-Tax, Circle-1(1)(1), Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Applicant) (Respondent) आयकर अपीलसं./Ita No.313/Srt/2019 ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt. Ltd., Principal Cit-1,Surat 1St 302, Gokul Building, Room No.123, Floor, Vs. Mahidharpura, Pipla Sherry, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent)

302, Gokul Building, Room No.123, Floor, Vs. Mahidharpura, Pipla Sherry, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCD 1389 H (Appellant) (Respondent) Assessee by Shri Himanshu Gandhi, CA Respondent by Shri H. P. Meena, CIT(DR) Date of Hearing 27.06.2022 Date of Pronouncement 14.07.2022 ITA.128/SRT/2020 & CO.13/SRT/2020 & ITA No.313/SRT/2019 AY.2014-15 आदेश

DCIT, CIRCLE-1(1)(1), SURAT vs. BINDAL SILK MILLS PVT. LTD, SURAT

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.113 & 114/Srt/2020 (िनधा"रणवष" / Assessment Years: (2012-13 &2013-14) (Virtual Court Hearing) Deputy Commissioner Of Income- Vs. Bindal Silk Mills Pvt. Ltd., 270, Bindal House, Kadodara Char Tax, Circle-1(1)(1), Room No.108, Rasta, Nr. Kumbharia Bus Stand, Surat- 1St Floor, Aaykar Bhavan, Majura 394210 Gate, Surat -395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacb 9519 Q (Applicant ) (Respondent)

section 68, namely identity, creditworthiness and genuineness, have not been satisfied by the assessee. Hence, we are of the view that one more opportunity should be given to the assessee to furnish basic documents, as required by assessing officer, which is mentioned in para 16 of this order, before the assessing officer. Therefore, we set aside the order

DCIT, CIRCLE-1(1)(1), SURAT vs. BINDAL SILK MILLS PVT. LTD, SURAT

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.113 & 114/Srt/2020 (िनधा"रणवष" / Assessment Years: (2012-13 &2013-14) (Virtual Court Hearing) Deputy Commissioner Of Income- Vs. Bindal Silk Mills Pvt. Ltd., 270, Bindal House, Kadodara Char Tax, Circle-1(1)(1), Room No.108, Rasta, Nr. Kumbharia Bus Stand, Surat- 1St Floor, Aaykar Bhavan, Majura 394210 Gate, Surat -395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacb 9519 Q (Applicant ) (Respondent)

section 68, namely identity, creditworthiness and genuineness, have not been satisfied by the assessee. Hence, we are of the view that one more opportunity should be given to the assessee to furnish basic documents, as required by assessing officer, which is mentioned in para 16 of this order, before the assessing officer. Therefore, we set aside the order

KALUBHAI DULABHAI GOLAVIYA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, , SURAT

In the result, ground raised by the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A No.15 & Ita No.619/Srt/2018 (िनधा"रणवष" / Assessment Years: (2011-12 &2014-15) (Virtual Court Hearing) Shri Kalubhai Dulabhai Golaviya Deputy Commissioner Of Income-Tax, B/1-2, Jalaram Society, B/H. Central Circle-2, Aaykar Bhavan, Vs. Gurunagar Society, Varachha Majura Gate, Surat-395001 Road, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 5116 A (अपीलाथ" /Appellant) (""थ" /Respondent)

302/- in A.Y 2011-12 from capital gain from part of the land block No.201 transferred to Gangotri Enterprise as per Partnership Deed. The assessee had sold remaining part by carrying out plotting on land by arranging a society known as “Sabari Dham”. From the plots sales, the assessee earned capital gains

DY. COMMISSIONER OF INCOME TAX, CC, VAPI, VAPI vs. POONAM DEVELOPERS LLP, DADRA & NAGAR HAVELI (UT)

In the result, these Cross-Objections Nos

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

68 of the Act, which is to be taxed under the provisions u/s 115BBE of the Act, despite the fact that the assessee failed to substantiate the ‘on-money’ receipts.” (iv) Ground no.1 raised by the Revenue in ITA No.318/SRT/22 for A.Y.2017-18, ground No.1 raised by the Revenue in ITA No.319/SRT/22 for A Y 2018-19 and ground No.1 raised

DY. COMMISSIONER OF INCOME TAX, CC, VAPI vs. M/S. M POONAM DEVELOPERS, VALSAD

In the result, these Cross-Objections Nos

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

68 of the Act, which is to be taxed under the provisions u/s 115BBE of the Act, despite the fact that the assessee failed to substantiate the ‘on-money’ receipts.” (iv) Ground no.1 raised by the Revenue in ITA No.318/SRT/22 for A.Y.2017-18, ground No.1 raised by the Revenue in ITA No.319/SRT/22 for A Y 2018-19 and ground No.1 raised

DY. COMMISSIONER OF INCOME TAX, CC, VAPI vs. M/S. M POONAM DEVELOPERS, VALSAD

In the result, these Cross-Objections Nos

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

68 of the Act, which is to be taxed under the provisions u/s 115BBE of the Act, despite the fact that the assessee failed to substantiate the ‘on-money’ receipts.” (iv) Ground no.1 raised by the Revenue in ITA No.318/SRT/22 for A.Y.2017-18, ground No.1 raised by the Revenue in ITA No.319/SRT/22 for A Y 2018-19 and ground No.1 raised

DY. COMMISSIONER OF INCOME TAX, CC, VAPI, VAPI vs. POONAM DEVELOPERS LLP, DADRA & NAGAR HAVELI (UT)

In the result, these Cross-Objections Nos

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

68 of the Act, which is to be taxed under the provisions u/s 115BBE of the Act, despite the fact that the assessee failed to substantiate the ‘on-money’ receipts.” (iv) Ground no.1 raised by the Revenue in ITA No.318/SRT/22 for A.Y.2017-18, ground No.1 raised by the Revenue in ITA No.319/SRT/22 for A Y 2018-19 and ground No.1 raised

DY. COMMISSIONER OF INCOME TAX, CC, VAPI vs. M/S. M POONAM DEVELOPERS, VALSAD

In the result, these Cross-Objections Nos

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

68 of the Act, which is to be taxed under the provisions u/s 115BBE of the Act, despite the fact that the assessee failed to substantiate the ‘on-money’ receipts.” (iv) Ground no.1 raised by the Revenue in ITA No.318/SRT/22 for A.Y.2017-18, ground No.1 raised by the Revenue in ITA No.319/SRT/22 for A Y 2018-19 and ground No.1 raised

DY. COMMISSIONER OF INCOME TAX, CC, VAPI, VAPI vs. POONAM DEVELOPERS LLP, DADRA & NAGAR HAVELI (UT)

In the result, these Cross-Objections Nos

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

68 of the Act, which is to be taxed under the provisions u/s 115BBE of the Act, despite the fact that the assessee failed to substantiate the ‘on-money’ receipts.” (iv) Ground no.1 raised by the Revenue in ITA No.318/SRT/22 for A.Y.2017-18, ground No.1 raised by the Revenue in ITA No.319/SRT/22 for A Y 2018-19 and ground No.1 raised

ANUJ SATISHKUMAR BANSAL,SURAT vs. ITO, WARD-1(3)(1), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth, Accountant Mmber आयकर अपील सं./Ita No.1267/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Anuj Satishkumar Bansal, Vs. Ito, 302, Shri Hari Appartment, Piplod Ward – 1(3)(1), Road Near Lancer Army School, Surat Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bwxpb3655C (Appellant) (Respondent) Appellant By Shri Ramesh Malpani, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 08/07/2025 Date Of Pronouncement 31/07/2025

302, Shri Hari Appartment, Piplod Ward – 1(3)(1), Road Near Lancer Army School, Surat Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: BWXPB3655C (Appellant) (Respondent) Appellant by Shri Ramesh Malpani, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 08/07/2025 Date of Pronouncement 31/07/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal

REVA ENTERPRISE,NARMADA vs. INCOME TAX OFFICER, WARD 2(1), BHARUCH, BHARUCH

In the result, ITA No.259/SRT/2024 is partly allowed, ITA No

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.259, 380 & 414/Srt/2024 Assessment Years: (2017-18) (Hybrid Hearing) Reva Enterprises, बनाम/ Income Tax Officer, Vs. Plot No. 50, Gandhi Market, Ward – 2(4), Rajpipla Road, Ankleshwar, Bharuch Sarangpore, Narmada - 393001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aanfr8509E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Mehul Shah, Ca राज"कीओरसे /Respondent By Shri Ajay Uke (Sr. Dr) With Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/11/2025

68,950/-, totaling Rs.82,92,950/-. Since no explanation or evidence was furnished by the assessee regarding the source of these deposits and credits, the AO rightly invoked section 69A of the Act treating the same as unexplained money. 10.1 Before the CIT(A) and the Tribunal, the ld. AR contended that the assessee firm, M/s Reva Enterprise

REVA ENTERPRISE,NARMADA vs. INCOME TAX OFFICER, WARD 2(1), BHARUCH, BHARUCH

In the result, ITA No.259/SRT/2024 is partly allowed, ITA No

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.259, 380 & 414/Srt/2024 Assessment Years: (2017-18) (Hybrid Hearing) Reva Enterprises, बनाम/ Income Tax Officer, Vs. Plot No. 50, Gandhi Market, Ward – 2(4), Rajpipla Road, Ankleshwar, Bharuch Sarangpore, Narmada - 393001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aanfr8509E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Mehul Shah, Ca राज"कीओरसे /Respondent By Shri Ajay Uke (Sr. Dr) With Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/11/2025

68,950/-, totaling Rs.82,92,950/-. Since no explanation or evidence was furnished by the assessee regarding the source of these deposits and credits, the AO rightly invoked section 69A of the Act treating the same as unexplained money. 10.1 Before the CIT(A) and the Tribunal, the ld. AR contended that the assessee firm, M/s Reva Enterprise

REVA ENTERPRISE,ANKLESHWAR vs. INCOME TAX OFFICER, WARD 2(4), BHARUCH, BHARUCH

In the result, ITA No.259/SRT/2024 is partly allowed, ITA No

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.259, 380 & 414/Srt/2024 Assessment Years: (2017-18) (Hybrid Hearing) Reva Enterprises, बनाम/ Income Tax Officer, Vs. Plot No. 50, Gandhi Market, Ward – 2(4), Rajpipla Road, Ankleshwar, Bharuch Sarangpore, Narmada - 393001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aanfr8509E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Mehul Shah, Ca राज"कीओरसे /Respondent By Shri Ajay Uke (Sr. Dr) With Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/11/2025

68,950/-, totaling Rs.82,92,950/-. Since no explanation or evidence was furnished by the assessee regarding the source of these deposits and credits, the AO rightly invoked section 69A of the Act treating the same as unexplained money. 10.1 Before the CIT(A) and the Tribunal, the ld. AR contended that the assessee firm, M/s Reva Enterprise

CHANDULAL A.SHAH(HUF),SURAT vs. THE ITO, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee, Ind for A

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं././././I.T.A Nos.83 & 84/Srt/2017 िनधा"रणवष"/Assessment Years: 2000-01 & 2004-05 1.Chandulal Amrutlal Shah (Huf), V. Income Tax Officer, Bunglow No.74, Saifee Society, Ward-3(3)(1), Surat. L.H. Road, Surat-395 006. [Pan: Aaahc 8116 R] 2.Chandulal Amrutlal Shah, V. Income Tax Officer, Bunglow No.74, Saifee Society, Ward-3(3)(1), Surat. L.H. Road, Surat-395 006. [Pan: Adaps 5844 F] अपीलाथ" / Appellant ""थ"/Respondent

68 of the Act. 36. The AO made addition in respect of investment and expenditure as mentioned in Ground No. 5 to 9 of appeal as no details were filed. The CIT (A) has accumulated losses confirmed the same. 37. Being, aggrieved the assessee filed this appeal before the Tribunal. The learned counsel for the assessee submitted that the entity

SHRI SANJAY KUMAR CHOUDHARY HUF,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

68 and my personal savings 2. 302, Nishit Rajendra 250 Rs. 2.50 lacs in 2005 From Business Diamond S. Jain Income Complex, Mahidharpura, Surat Q.38 Please furnish the particulars of your income through these operations of accommodation entries/ bill shopping? Ans. We get only commission income at the rate of 0.2% on the value of import from the real importer