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.

1) of the Act, dated 25.02.2016: (i). Copy of return of income of M/s Rangila Suppliers Pvt. Ltd. for A.Y.2008-09 (ii). Confirmation of M/s Rangila Suppliers Pvt. Ltd. (iii). Bank statement of M/s Rangila Suppliers Pvt. Ltd highlighting the transactions taken place during the year under consideration. (iv). Share certificate issued to the allottee, i.e. M/s Rangila Suppliers

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

41(1) of the Act which we affirm. In the result, ground No. 1 to 3 are dismissed. 18. So far as deleting addition under Section 68

M/S. PARV CORPORATION,SURAT vs. THE INCOME TAX OFFICER, WARD-2(4),, SURAT

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

Bench: C .M. Garg, Jm & O. P. Meena, Am आ.अ.सं./I.T.A No.1697Ahd/2011: िनधा"रण वष"/Assessment Year: 2007-08 M/S. Parv Corporation, V Income Tax Officer 2/2767 Kabitpura Opp. Khetrapal . Ward 2(4) Surat Mandir, Surat Pan: Aahfp 3720F अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee By Shri P. M. Jagasheth, Ca राज"व क" ओर से Revenue By Shri P.S. Chaudhary, Sr. D.R. सुनवाई क" तारीख Date Of Hearing 05.09.2018 उ"ोषणा क" तारीख Date Of Pronouncement 18.09.2018

41(1) are satisfied so as to bring the impugned addition within its ambit. In view of this matter, the addition Rs. 5,22,000 sustained by the CIT (A) is accordingly deleted. This ground of appeal is therefore allowed. 11. Ground No. 2 States that Ld. CIT (A) has erred in confirming the addition

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

41(1) of the Act? 3. Whether on the facts and circumstances of the case and in law, the ld. CIT(A) is justified in deleting the addition of Rs. 10,28,530/- made by the AO on account of excess processed stock declared to the bank without appreciating the facts that the Assessing officer rightly made addition after finding

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

41(1) of the Act? 3. Whether on the facts and circumstances of the case and in law, the ld. CIT(A) is justified in deleting the addition of Rs. 10,28,530/- made by the AO on account of excess processed stock declared to the bank without appreciating the facts that the Assessing officer rightly made addition after finding

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

41(1) of the Act? 3. Whether on the facts and circumstances of the case and in law, the ld. CIT(A) is justified in deleting the addition of Rs. 10,28,530/- made by the AO on account of excess processed stock declared to the bank without appreciating the facts that the Assessing officer rightly made addition after finding

SHRI GHANSHYAM DUNGARBHAI SUTARIYA,,SURAT vs. THE ACIT, CIRCLE-8,, SURAT

In the result, the appeal of the Assessee is dismissed

Bench: Shri H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Ghanshyam Dungarbhai Sutaria, Vs. Acit, Circle-8, H.No. 1, 1St Floor, Sahaj Park Row Surat House, Hira Baug Circle, Vallabhacharya Road, Near Kailashdham Society, Ashwanikumar Road, Surat-395008 (Pan: Akkpp9318E) (Appellant) (Respondent)

41,533 + Rs.13,22,380) u/s. 271(1)(c) of the Act vide his order dated 12.09.2014. Against the impugned penalty order dated 12.9.2014 of the Ld. CIT(A), assessee is in appeal before the Tribunal. 3. During the hearing, Ld. Sr. Counsel for the assessee has submitted that Ld. CIT(A) has erred in levying penalty u/s. 271(1

VITRAG PRINTS,SURAT vs. NFAC, DELHI

In the result, appeal filed by the assessee is allowed for statistical purposes in above terms

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.338/Srt/2023 Assessment Year: (2015-16) (Physical Hearing) Vitrag Prints, Vs. The Acit (Osd), K-2619 To 2622, Millenium Ward -1(2)(5), Textile Market Ring Road, Surat. Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfv5612L (Appellant) (Respondent) Appellant By Shri Jaykishan Goel, Ca Shri Vinod Kumar, Sr. Dr Respondent By 22/09/2023 Date Of Hearing Date Of Pronouncement 14/12/2023

1), in IT APPEAL NO. 667 (BANG.) OF 2009, [ASSESSMENT YEAR 2005-06] .DATED: JANUARY 8, 2010 , the issue considered was:: "Section 68 , read with section 41

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

68 on account of loan and advance given to Rameshwaram Developers. During assessment proceedings, various notices issued under section 142(1) vide notice dated 16.02.2020, 04.01.2021 and 31.03.2021 were issued to the assessee. The assessee failed to submit proper reply with respect to issue raised by assessing officer. The assessee in its reply submitted that due to second wave

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

68 on account of loan and advance given to Rameshwaram Developers. During assessment proceedings, various notices issued under section 142(1) vide notice dated 16.02.2020, 04.01.2021 and 31.03.2021 were issued to the assessee. The assessee failed to submit proper reply with respect to issue raised by assessing officer. The assessee in its reply submitted that due to second wave

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

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. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant

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

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. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant

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

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. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. VIP CORPORATION,, 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

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. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. AVANTIS ENTERPRISE,, 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

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. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant

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

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. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant

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

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. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant

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

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. e) The appellant has not appealed against the order u/s. 143(3). f) The AO held that in the above circumstances, the appellant