THE DY.COMMISSIONER OF INCOME TAX CIRCLE-2(3),, SURAT vs. M/S. RAJ ENTERPRISES,, SURAT

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

price of the plots. 3. The Revenue in its Cross appeal for the A.Y. 2010-11 has raised the following grounds of appeal: “1.On the facts and circumstances of the case and in Law, the Ld.CIT(A) has erred in deleting the addition of Rs.25,34,125/- for AY 2009-10* and Rs.4

M/S. RAJ ENTERPRISE,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX-6,, SURAT

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

price of the plots. 3. The Revenue in its Cross appeal for the A.Y. 2010-11 has raised the following grounds of appeal: “1.On the facts and circumstances of the case and in Law, the Ld.CIT(A) has erred in deleting the addition of Rs.25,34,125/- for AY 2009-10* and Rs.4

M/S. RAJ ENTERPRISE,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX-6,, SURAT

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

price of the plots. 3. The Revenue in its Cross appeal for the A.Y. 2010-11 has raised the following grounds of appeal: “1.On the facts and circumstances of the case and in Law, the Ld.CIT(A) has erred in deleting the addition of Rs.25,34,125/- for AY 2009-10* and Rs.4

BHARATKUMAR RANCHODBHAI SONI,NA vs. ARIVS.PCIT, VALSAD

In the result, the appeal of the assessee is allowed

Transfer Pricing Officer, as the case\nmay be,] shall be deemed to be erroneous in so far as it is prejudicial to the\ninterests of the revenue, if, in the opinion of the Principal [Chief Commissioner or\nChief Commissioner or Principal] Commissioner or Commissioner, —\n(a) the order is passed without making inquiries or verification which should have\nbeen made

MS. SHREE WAHEGURU FASHIONS PVT. LTD.,RING ROAD, SURAT vs. PCIT , AAYAKAR BHAVAN, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.402/Srt/2024 Assessment Year: (2020-21) (Hybrid Hearing) M/S Shree Waheguru Fashions Principal Commissioner Of बनाम/ Pvt. Ltd., B-1110, Radha Krishna Vs. Income-Tax (Central), Textile Market, Ring Road, Surat Central Circle-1, Surat, Aayakar - 395002 Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aahcs 9568 H (अपीलाथ"/Appellant) (""थ" /Respondent)

Transfer Pricing Officer, as the case may be,] is erroneous in so far as it is prejudicial to the interest of the revenue, he may, and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, [including,- (i) An order enhancing or modifying the assessment