SHREE M.D. INDUSTRIES (NOW KNOWN AS M/S. PARAMESHWAR WEAVES),,SURAT vs. THE INCOME TAX OFFICER, OSD-4, RANGE-2,, SURAT

In the result, this ground of appeal is allowed for statistical purpose

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shreem.D. Industries Income Tax Officer (Now Know As Osd-4, Vs M/S Parameshwar Weaves) Range-2, Surat D-137, Uma Industrial Estate, Udhna Udhyognagar, Surat Pan : Aapfs 9634 K Appellant / Assessee Respondent / Revenue

section 68 is liable to be set aside. In the result, substantial ground No. 1 of the appeal is allowed. 14. Substantial ground No. 2 relates to the addition of unsecured loans. We find that the ld CIT(A) in the setting aside appellate proceedings recorded that the assessee failed to submit any details regarding identity, creditworthiness and genuineness

SHRI VASANTBHAI HARIBHAI PATEL,,VAPI vs. THE INCOME TAX OFFICER, WARD-9,, VAPI

In the result, ground no 2 of the appeal is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing ) Nirmalaben Vasanthbhai Patel Vs Income Tax Officer, L/ H Of Vasanthbhai Patel, Ward No.-9, Wapi, Gujarat ‘Sneh’Desai Streat, At Post Office Salvav, Vapi, District Valsad, Gujarat. Email: Hardikvora.Ca@Gmail.Com Pan : Accpp2166L Appellant Respondednt Appellant By Sh. Hardik Vora Ar Advocate Respondent By Sh. O.P Meena Sr-Dr Date Of Hearing 03/09/2020 Date Of Pronouncement 03 /09/2020 O R D E R Per Pawan Singh, Judicial Memebr : 1. This Appeal By Assessing Is Directed Against The Order Commissioner Of Income Tax (Appeals) [Cit(A)], Valsad, Gujarat Dated 23Rd August 2016, Which Arises From Assessment Order Passed Under Section 144 Read With Section 147 Income Tax Act Dated 12Th March 2015 For Assessment Year 2007-08. The Assessee Has Raised Following Grounds Of Appeal; (I) On The Facts & The Circumstances Of The Case As Well As On The Subject The Assessing Officer Has Erred In Issuing The Notice Under Section 147 Of The Act & Consequently Finalizing The Assessment Under Section 144 Rws 147 Of The Act. (Ii) On The Facts & Circumstances Of The Case As Well As In The Subject, The Learned Cit(A) Erred In Not Accepting Additional Evidences Under Rule 46A Of The Income Tax Rules.

46A of the Income Tax Rules. Nirmalaben Vasanthbhai Patel legal heir of Vasanthbhai Patel On the facts and circumstances of the case as well as in the subject, the learned CIT(A) erred in confirming the addition of ₹ 26,48,000/-under section 68

SHRI BALAJI J BHAGNURE,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(1), SURAT

In the result, appeal of the assessee is allowed partly in above terms

Bench: Shri Pawan Singhआ.अ.सं./Ita No.250/Srt/2022 (Ay 2012-13) (Hearing In Virtual Court) Shri Balaji J. Bhagnure Income Tax Officer, 98, Santkrupa Society, In Ward-2(3)(1) Aayakar Vs Lane Of Mahadev Mandir, Bhawan, Majura Gate, Godadara Devadh Road, Surat-395001 Godadara, Surat-394210 Pan No: Alkpb 8794 M अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Sapnesh R Sheth, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 27.12.2022 उ"घोषणा क" तार"ख/Date Of 27.12.2022 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre [For Short To As “Nfac/ Ld.Cit(A)”] Dated 26.07.2022 For Assessment Year 2012-13, Which In Turn Arises Out Assessment Order Passed By Assessing Officer Under Section 144 R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 11.11.2019. The Assessee Has Raised The Following Grounds Of Appeal: - “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Assessing Officer Has Erred In Reopening Assessment By Issuing Notice U/S 148 Of The I.T. Act 1961. Sh. Balaji J Bhagnure 2. On The Facts & Circumstances Of The Case As Well Law On The Subject, The Learned Assessing Officer Has Erred In Passing Ex-Parte Order U/S 144 Of The I.T. Act.

68 of the Act, the NFAC/ ld.CIT(A) held that assessee filed additional evidence under Rule 46A for admission of additional evidence. The case of assessee does not fall with in the scope of Rule 46A for admission of additional evidence, thereby rejected the plea of assessee and ultimately upheld the addition made by Assessing Officer under section

VAMA INFRA,SURAT vs. ACIT CIRCLE-3(3), SURAT

In the result, the appeal of the assessee is allowed for statistical\npurposes

68 of the\nAct. Further, the Assessing Officer also disallowed 5% of total expenses\n(60,03,932/-) on the ground that genuineness of the said expenses was\ndoubtful and accordingly made addition of Rs. 3,00,197/- in the hands of\nthe assessee under Section 69 of the Act.\n4.\nIn appeal, Ld. CIT(A) dismissed the appeal

SAHAJ REALTY,VALSAD vs. ITO, WARD-4, VALSAD

In the result, the appeal of the is allowed for statistical purposes

section 68 of the Act. The CIT(A) dismissed the assessee's appeal.", "held": "The Tribunal noted that the assessee's tax consultant/CA failed to file the necessary application under Rule 46A

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 111, SURAT vs. MUKESH ARJANBHAI MANIYA, SURAT

In the result, appeal of revenue is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.105/Srt/2025 Assessment Year: 2017-18 (Hybrid Hearing) Deputy Commissioner Of Mukesh Arjanbhai Maniya बनाम/ Income Tax, Circle - 1(1)(1), C-303, Afil Tower, L.H. Road, Vs. Surat, Room No.108, 1St Varachha, Surat-395 006 Floor, Aayakar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afepm 7227 A (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sapnesh R Sheth, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 05/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 03/11/2025

68 of the Act w.r.t. unsecured loans. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) has violated the principles of natural justice while admitting the additional evidences and not providing opportunity of being heard to the AO as per the provisions of section 250(2) of the Income

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)

68, namely identity, creditworthiness and genuineness, the assessee need to submit basic documents before the assessing officer such as bank statement, return of income, PAN and ROC details etc of the share applicant company as well as assessee-company. In addition to this, the assessee should explain, with help of these evidences, before the assessing officer, about the genuineness, identity

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)

68, namely identity, creditworthiness and genuineness, the assessee need to submit basic documents before the assessing officer such as bank statement, return of income, PAN and ROC details etc of the share applicant company as well as assessee-company. In addition to this, the assessee should explain, with help of these evidences, before the assessing officer, about the genuineness, identity

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT vs. VIJAYBHAI MALABHAI BHARWAD, SURAT

In the result, ground no.2 raised by the assessee in ITA

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

section 68 of the Act on account of unexplained credit and Rs.30,65,650/- for want of evidences in respect of claim of agricultural income. (This covers ground no.5 in IT(SS)A No.23/SRT/2021, for AY.2012-13 and ground no.5 in IT(SS)A No.24/SRT/2021, for AY.2013-14)” (ii) The concise and summarized grounds of appeal in Assessee`s appeal

VIJAYBHAI MALABHAI BHARWAD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CIR.,-1(2), SURAT

In the result, ground no.2 raised by the assessee in ITA

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

section 68 of the Act on account of unexplained credit and Rs.30,65,650/- for want of evidences in respect of claim of agricultural income. (This covers ground no.5 in IT(SS)A No.23/SRT/2021, for AY.2012-13 and ground no.5 in IT(SS)A No.24/SRT/2021, for AY.2013-14)” (ii) The concise and summarized grounds of appeal in Assessee`s appeal

ACIT, CIRCLE-3(2), SURAT vs. M/S. RAJLAXMI INFRA, SURAT

In the result, this ground of appeal is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.163/Srt/2020 (Ay 2013-14) (Hearing In Physical Court) Assistant Commissioner Of M/S Rajlaxmi Infra Income-Tax, Circle-3(2), Room 64, Rajlaxmi Height, Vs No.410, Aayakar Bhawan, Singanpore Cosway Road, Majura Gate, Opp. Shradhhadeep Soc, Surat-395001 Surat-395004 Pan No. Aaofr 1095 C ""थ" /Respondent अपीलाथ"/Appellant

68, which is excessive by Rs.5.00 lakhs. (i) For the unsecured loan of Rs.75.00 lakh received from Hemantbhai P Patel, the assessee submitted that the creditor sold his agriculture land and filed copy of sale deed. From the bank account of lender, it is evident that he has received payment of Rs.50.00 lakhs each on 29.03.2012 and 04.4.2012 respectively. Thus

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. SURENDRAN NANOO, KERALA

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.821/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing)

section 68 which was confirmed by the Commissioner of Income tax (Appeals). ITA No.821/Srt/2024 & CO 25/SRT/2024 A.Y 17-18 Surendran Nanoo (iii) The Revenue is not correct in its grounds of appeal that the respondent had furnished additional evidences during the appeal. Your appellant had furnished only the copies of the gift deed and ledger copies of the appellant

LATE NOORULKALAM ABDULMAJID SHAIKH REPRESENTED THROUGH HIS SON HUSNEJAMAL NURULKALAM SHAIKH,SURAT vs. ITO WARD-3(2)(1), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

Bench: Shri Pawan Singh

68 and initiated penalty under Section 271(1)(c) of the Act. 3. Aggrieved by the addition in the assessment order, the assessee filed appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee filed detailed written submissions. Some of the contents of written submission of assessee is recorded in para 6 of order

LATE NOORULKALAM ABDULMAJID SHAIKH REPRESENTED THROUGH HIS SON HUSNEJAMAL NURULKALAM SHAIKH,SURAT vs. ITO WARD-3(2)(1), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

Bench: Shri Pawan Singh

68 and initiated penalty under Section 271(1)(c) of the Act. 3. Aggrieved by the addition in the assessment order, the assessee filed appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee filed detailed written submissions. Some of the contents of written submission of assessee is recorded in para 6 of order

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

46A of Income-tax Rules is that it only fetters rights of assessee to produce additional evidence but it does not restrain Commissioner (Appeals) power under section 250(4) or section 250(5). 4. In addition and alternative to cross objection No. 1, 2, & 3, in view of the facts and circumstances of the case

KAVISH FOCUS PIPES PVT LTD (NOW KNOWN AS GSPL SEAMLESS PIPES PVT. LTD),SURAT vs. ITO, WARD-1(1)(3), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.48 & 09/Srt/2020 (Ays 2012-13 & 2013-14) (Hearing In Virtual Court) Kaviish Focus Pipes Pvt. Ltd. Income Tax Officer (Now Known As Gspl Seamless Ward-1(1)(3), Surat, 1St Floor, Vs Pipes Pvt. Ltd.) Survey No.389 Room No.113, Aaykar Bhawan, Orma, Taluika Olpad, Surat-394 Majura Gate, Surat-395001 540 [Pan Aaeck 0608 B] अपीलाथ"/Appellant ""थ" /Respondent

68 of the Act. The assessing officer passed assessment order under section 144 on 25.02.2015. ITA Nos.48 & 09/SRT/2020 (A.Ys.12-13 & 13-14) GSPL Seamless Pipes Pvt.Ltd 3. Aggrieved by the additions made in assessment order, the assessee filed appeal before Ld. CIT(A). Before CIT(A) the assessee filed detailed written submission as recorded in para

KAVIISH FOCUS PIPES PVT. LTD,SURAT vs. ITO, WARD-1(1)(3), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.48 & 09/Srt/2020 (Ays 2012-13 & 2013-14) (Hearing In Virtual Court) Kaviish Focus Pipes Pvt. Ltd. Income Tax Officer (Now Known As Gspl Seamless Ward-1(1)(3), Surat, 1St Floor, Vs Pipes Pvt. Ltd.) Survey No.389 Room No.113, Aaykar Bhawan, Orma, Taluika Olpad, Surat-394 Majura Gate, Surat-395001 540 [Pan Aaeck 0608 B] अपीलाथ"/Appellant ""थ" /Respondent

68 of the Act. The assessing officer passed assessment order under section 144 on 25.02.2015. ITA Nos.48 & 09/SRT/2020 (A.Ys.12-13 & 13-14) GSPL Seamless Pipes Pvt.Ltd 3. Aggrieved by the additions made in assessment order, the assessee filed appeal before Ld. CIT(A). Before CIT(A) the assessee filed detailed written submission as recorded in para

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. M/S SURAT LIFE CARE PVT. LTD., SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.160/Srt/2023 Assessment Year: (2013-14) (Physical Hearing) The Acit, Vs. M/S. Surat Life Care Pvt. Ltd., Central Circle – 3, Unique Hospital, Opp. Kiran Motor, Surat Nr. Sosyo Circle Lane, Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarcs8396M (Appellant) (Respondent) Appellant By Shri Vinod Kumar, Sr. Dr Shri P. M. Jagasheth, Ca Respondent By 14/12/2023 Date Of Hearing Date Of Pronouncement 21/12/2023

68 of the Act can be invoked only if no explanation is offered by the assessee about the nature and source of income / receipts and such explanation is not found to be satisfactory in the opinion of the Assessing Officer. However, in the instant case, the loose papers found during the course of Survey and the statements of the directors