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)

68 of the Act by relying upon the same books of account. Learned Counsel also argues that assessing officer has issued defective notice to levy penalty, that is, assessing officer did not specify any limb whether penalty is on ITA Nos.618 & 623/SRT/2018 A.Y. 2011-13 Prakash F Singh &Gurfan A Chaudhury account of furnishing inaccurate particulars of income or concealment

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

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, 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-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

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, 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. 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, 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

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

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, 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, 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

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 DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT vs. M/S. AASTHA ENTERPRISE,, 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:

6. up the points for arriving at his conclusion on which heavy reliance is laced by the Revenue. The relevant extract is reproduced hereunder : “Thus, the following points emerge as regards to the penalty proceedings : 1. The assessee has failed to give any justification or acceptable explanation against charge of furnishing inaccurate particulars of income; 2. In the penalty proceedings

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

6. up the points for arriving at his conclusion on which heavy reliance is laced by the Revenue. The relevant extract is reproduced hereunder : “Thus, the following points emerge as regards to the penalty proceedings : 1. The assessee has failed to give any justification or acceptable explanation against charge of furnishing inaccurate particulars of income; 2. In the penalty proceedings

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:

6. up the points for arriving at his conclusion on which heavy reliance is laced by the Revenue. The relevant extract is reproduced hereunder : “Thus, the following points emerge as regards to the penalty proceedings : 1. The assessee has failed to give any justification or acceptable explanation against charge of furnishing inaccurate particulars of income; 2. In the penalty proceedings

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

6. up the points for arriving at his conclusion on which heavy reliance is laced by the Revenue. The relevant extract is reproduced hereunder : “Thus, the following points emerge as regards to the penalty proceedings : 1. The assessee has failed to give any justification or acceptable explanation against charge of furnishing inaccurate particulars of income; 2. In the penalty proceedings

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

6 3218/Ahd/2016 The Income Tax Officer, V Balaji Enterprise, Ward-2(2)(4), Surat. s Angan Residency, Satellite A.Y. 2013-14 . Road, Sudama Chowk, Mota Varachha, Majura Gate, Surat. [PAN: AALFB 0125 A] 7 3219/Ahd/2016 The Income Tax Officer, V Gangotri Corporation, Ward-2(3)(5), Surat. s 238/A, Aavishkar Height, A.Y. 2013-14 . Ultran Road, Surat. [PAN: AALFG

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

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

6 3218/Ahd/2016 The Income Tax Officer, V Balaji Enterprise, Ward-2(2)(4), Surat. s Angan Residency, Satellite A.Y. 2013-14 . Road, Sudama Chowk, Mota Varachha, Majura Gate, Surat. [PAN: AALFB 0125 A] 7 3219/Ahd/2016 The Income Tax Officer, V Gangotri Corporation, Ward-2(3)(5), Surat. s 238/A, Aavishkar Height, A.Y. 2013-14 . Ultran Road, Surat. [PAN: AALFG

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

6 3218/Ahd/2016 The Income Tax Officer, V Balaji Enterprise, Ward-2(2)(4), Surat. s Angan Residency, Satellite A.Y. 2013-14 . Road, Sudama Chowk, Mota Varachha, Majura Gate, Surat. [PAN: AALFB 0125 A] 7 3219/Ahd/2016 The Income Tax Officer, V Gangotri Corporation, Ward-2(3)(5), Surat. s 238/A, Aavishkar Height, A.Y. 2013-14 . Ultran Road, Surat. [PAN: AALFG

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

6 3218/Ahd/2016 The Income Tax Officer, V Balaji Enterprise, Ward-2(2)(4), Surat. s Angan Residency, Satellite A.Y. 2013-14 . Road, Sudama Chowk, Mota Varachha, Majura Gate, Surat. [PAN: AALFB 0125 A] 7 3219/Ahd/2016 The Income Tax Officer, V Gangotri Corporation, Ward-2(3)(5), Surat. s 238/A, Aavishkar Height, A.Y. 2013-14 . Ultran Road, Surat. [PAN: AALFG

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

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

6 3218/Ahd/2016 The Income Tax Officer, V Balaji Enterprise, Ward-2(2)(4), Surat. s Angan Residency, Satellite A.Y. 2013-14 . Road, Sudama Chowk, Mota Varachha, Majura Gate, Surat. [PAN: AALFB 0125 A] 7 3219/Ahd/2016 The Income Tax Officer, V Gangotri Corporation, Ward-2(3)(5), Surat. s 238/A, Aavishkar Height, A.Y. 2013-14 . Ultran Road, Surat. [PAN: AALFG