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Section 143(3)78 Addition to Income46 Section 13918 Disallowance15 Section 14714 Section 143(2)13 Section 142(1)11 Section 25011 Section 26310

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

ITA 453/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Section 142(1)Section 143(2)Section 143(3)

24. On the identical facts, the Hon`ble High Court of Bombay in the case of Pavan Morarka 136 taxmann.com 2 (Bom) held that where AO at Delhi who issued initial reopening notice had no jurisdiction over petitioner as he was assessed to tax at Mumbai, reopening notice issued by AO at Mumbai after case of assessee was transferred

M/S. BAYER VAPI PRIVATE LTD. (FORMERLY KNOWN AS BILAG INDUSTRIES P. LTD.),VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

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INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

M/S. BAYER VAPI PRIVATE LTD. (FORMERLY KNOWN AS BILAG INDUSTRIES P. LTD.),VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

M/S. BAYER VAPI PRIVATE LTD. (FORMERLY KNOWN AS BILAG INDUSTRIES P. LTD.),VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

CHANDRASINH RAMSINH PARMAR,,DADRA & NAGAR HAVELI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, VAPI

THE ITO, (INTERNATIONAL TAXATION),, SURAT vs. MICRO INKS LIMITED,, VAPI

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

BILAKHIA HOLDING P LTD,VAPI vs. THE ACIT,VAPI CIRCLE, VAPI

BILAKHIA HOLDING P LTD,VAPI vs. THE ACIT,VAPI CIRCLE, VAPI

BILAKHIA HOLDINGS PVT. LTD.,VAPI vs. THE ACIT.,VAPI CIRCLE, VAPI

BILAKHIA HOLDINGS PVT. LTD.,,VAPI vs. THE JT.CIT.,VAPI RANGE,, VAPI

BILAKHIA HOLDING P LTD,VAPI vs. THE JT.CIT.,VAPI RANGE,, VAPI

BILAKHIA HOLDINGS PVT. LTD.,,VAPI vs. THE ADDL.CIT.,VAPI RANGE,, VAPI

KETAN LALITBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(2),, SURAT

DAXABEN KISHOREBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

NANDIBEN SUKHABHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

SHRI PRAVINBHAI SUKHABHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SUSHILABEN PRAVINBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

SMT. LALITABEN MAGANBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

SHRI KALPESHBHAI BABUBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

SHRI DAYALBHAI GOVINDBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

DIMPLEBEN NANUBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT