KRISTINA NATHABHAI KRICHCHAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.349/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Hearing) Kristina Nathabhai Krichchan, Vs. The Dcit, Circle-2(3), 2/4, Zankhana Apartment, Surat. 21 Narmad Nagar Society, Athwalines, Surat – 395001. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Dwipk2888D Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) 10/05/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

transfer takes effect as per the provisions of section 2(47) of the Act, if a liability to pay tax arise in the case of the seller, the consequent right to get deduction on the purchase of property accrues in favour of the purchaser, if he otherwise is so eligible to claim it as per the relevant provisions

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

In the result, the appeal of the assessee is allowed for assessment year 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

section 92-B of the IT Act and the transfer pricing provisions are not applicable as there is no income. Therefore, considering the same, as the assessee has also given loan to obtain the benefits of full profits earned by the subsidiary and to ensure full control over the operations of the subsidiary. Therefore, this is not comparable

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

In the result, the appeal of the assessee is allowed for assessment year 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

section 92-B of the IT Act and the transfer pricing provisions are not applicable as there is no income. Therefore, considering the same, as the assessee has also given loan to obtain the benefits of full profits earned by the subsidiary and to ensure full control over the operations of the subsidiary. Therefore, this is not comparable

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

In the result, the appeal of the assessee is allowed for assessment year 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

section 92-B of the IT Act and the transfer pricing provisions are not applicable as there is no income. Therefore, considering the same, as the assessee has also given loan to obtain the benefits of full profits earned by the subsidiary and to ensure full control over the operations of the subsidiary. Therefore, this is not comparable

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

In the result, the appeal of the assessee is allowed for assessment year 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

section 92-B of the IT Act and the transfer pricing provisions are not applicable as there is no income. Therefore, considering the same, as the assessee has also given loan to obtain the benefits of full profits earned by the subsidiary and to ensure full control over the operations of the subsidiary. Therefore, this is not comparable

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

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

transfer as defined in section 2(47) of the Act to the case of assessee for whom the plots of land Raj Enterprises (AY 2009-10 & 2010-11) are stock in trade. The provisions of section 2(47) apply to capital asset only and the action of the Assessing Officer is liable to be quashed which is inconsistent to provision

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

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

transfer as defined in section 2(47) of the Act to the case of assessee for whom the plots of land Raj Enterprises (AY 2009-10 & 2010-11) are stock in trade. The provisions of section 2(47) apply to capital asset only and the action of the Assessing Officer is liable to be quashed which is inconsistent to provision

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

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

transfer as defined in section 2(47) of the Act to the case of assessee for whom the plots of land Raj Enterprises (AY 2009-10 & 2010-11) are stock in trade. The provisions of section 2(47) apply to capital asset only and the action of the Assessing Officer is liable to be quashed which is inconsistent to provision

HUBERGROUP INDIA PVT. LTD. (FORMERLY KNOWN AS MICRO INKS PVT. LTD.),VAPI vs. THE ACIT, VAPI CIRCLE,, VAPI

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Huber Group India Pvt. Assistant Commissioner Of Ltd. (Formerly Known As Income Tax, Vapi, Circle, Vs Micro Inks Pvt.Ltd.) Shivam Commercial Bilakhia House, Complex, National High Muktanand Marg, Way No.8 Vapi Chala, Vapi-396191 Pan : Aaach 7063 F Appellant / Assessee Respondent / Revenue

2% or Rs.19,28,00,927/- and upward adjustment to the income of the assessee to the extent of Rs.15,42,01,392/-. On objections, the Ld. DRP upheld the 24 Huber Group India Pvt. Ltd. order of TPO by taking view that similar adjustment was upheld in assessment year 2010-11. Thus, no interference is considered for the year

M/S. MITSU PRIVATE LIMITED,,VAPI vs. THE ACIT, VAPI CIRCLE,, VAPI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sandip Gosain & Shri O. P. Meenav. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2006 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/S. Mitsu Limited, D/2006 03 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q Co.No.1 2002- M/S. Mitsu Limited, V. Assistant 3 84/Ahd/ 03 304/2, Iind Phase, Commissioner Of 2006 Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 4 1672/Ah 2003- M/S. Mitsu Limited, V. Assistant D/2006 04 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 5 1764/Ah 2003- Assistant V. M/S. Mitsu Limited, D/2006 04 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q 6 1000/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2016 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 7 3510/Ah 2000- Assistant V. M/S. Mitsu Limited, D/2016 01 Commissioner Of Page 2 Of 83 Mitsu Ltd. V. Acit- Vapi/I.T.A. No.1671-1371,Co-184,1672-1764,1614 &1000/Ahd/2006/A.Y.02-03,03-04,06-07.02-03 Income Tax-Vapi 304/2, Iind Phase, Circle, Vapi Gidc, Vapi 396195 Pan: Aaccm 2764 Q

47 of 83 Mitsu Ltd. v. ACIT- Vapi/I.T.A. No.1671-1371,CO-184,1672-1764,1614 &1000/AHD/2006/A.Y.02-03,03-04,06-07.02-03 No. 53 to 55 ) Further the Tax appeal filed by the Revenue has been dismissed by the Hon’ble Gujarat High Court in Tax Appeal No. 658 of 2009 for A.Y. 2004-05. Further, scrap is generated during manufacturing process

THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI vs. M/S. MITSU LIMITED,, DAMAN

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sandip Gosain & Shri O. P. Meenav. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2006 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/S. Mitsu Limited, D/2006 03 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q Co.No.1 2002- M/S. Mitsu Limited, V. Assistant 3 84/Ahd/ 03 304/2, Iind Phase, Commissioner Of 2006 Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 4 1672/Ah 2003- M/S. Mitsu Limited, V. Assistant D/2006 04 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 5 1764/Ah 2003- Assistant V. M/S. Mitsu Limited, D/2006 04 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q 6 1000/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2016 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 7 3510/Ah 2000- Assistant V. M/S. Mitsu Limited, D/2016 01 Commissioner Of Page 2 Of 83 Mitsu Ltd. V. Acit- Vapi/I.T.A. No.1671-1371,Co-184,1672-1764,1614 &1000/Ahd/2006/A.Y.02-03,03-04,06-07.02-03 Income Tax-Vapi 304/2, Iind Phase, Circle, Vapi Gidc, Vapi 396195 Pan: Aaccm 2764 Q

47 of 83 Mitsu Ltd. v. ACIT- Vapi/I.T.A. No.1671-1371,CO-184,1672-1764,1614 &1000/AHD/2006/A.Y.02-03,03-04,06-07.02-03 No. 53 to 55 ) Further the Tax appeal filed by the Revenue has been dismissed by the Hon’ble Gujarat High Court in Tax Appeal No. 658 of 2009 for A.Y. 2004-05. Further, scrap is generated during manufacturing process

N.R. AGARWAL INDUSTRIES LTD.,,VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,, SURAT

In the result the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

v) Higher consumption of coal has been shown to divert expenditure from eligible to ineligible unit. 37. On taking the above views the ld. CIT(A) worked out the excess coal consumption in the following manner: Particulars Amount Rs. Electricity generated in units in A.Y. 2009-10 2,47,23,000 Electricity per ton of coal (avg of three years

THE ACIT, VAPI CIRCLE,, VAPI vs. M/S. N.R. AGARWAL INDUSTRIES LTD.,, VAPI

In the result the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

v) Higher consumption of coal has been shown to divert expenditure from eligible to ineligible unit. 37. On taking the above views the ld. CIT(A) worked out the excess coal consumption in the following manner: Particulars Amount Rs. Electricity generated in units in A.Y. 2009-10 2,47,23,000 Electricity per ton of coal (avg of three years

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

v) During finalization of accounts, when the final profits are worked out, assesse distributes the profits to its members in the form of additional price in order to wriggle out from the payment of taxes as profits so distributed are exempt in the hands of sugarcane growers as agricultural income while the assesse society is a pure business entity

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. JAYANTIBHAI VIRJIBHAI BABARIYA, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.297/Srt/2023 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Assistant Commissioner Of Shri Jayantibhai Virjibhai Babariya, Income-Tax, Circle-2, Surat, Vs. K-801, River View Heights, Room No.503, 5Th Floor, Aayakar Pedar Road, Mota Varachha, Bhawan, Majura Gate, Surat- Surat-394101 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb 0820 M (अपीलाथ" /Appellant) (""थ"/Respondent)

section 2(47) of the Act defines ‘transfer’ in relation to a capital asset, which includes: sale, exchange, relinquishment, extinguishment, compulsory acquisition etc. In assessee`s case, the assessee is owner of the asset in the assessment year 2017-18, he did not sale his asset (land), hence, the Revenue does not have authority to collect the capital gain

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2, SURAT vs. SHRI JAYANTIBHAI VIRJIBHAI BABARIYA, SURAT

In the result, appeals filed by the Revenue (in ITA nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.110/Srt/2021 ("नधा"रणवष" / Assessment Year: (2016-17) (Physical Court Hearing) Jayantibhai Virjibhai Babariya, Vs. The Acit, Central Circle-2, K-801, River View Heights, Surat. Peddar Road, Mota Varachha, Surat-394101 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb0820M (Assessee) (Respondent) आयकरअपीलसं./Ita No.195/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) The Dcit, Central Circle-2, Vs. Jayantibhai Virjibhai Babariya, K-801, River View Heights, Surat. Peddar Road, Mota Varachha, Surat-394101 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb0820M (Assessee) (Respondent) Shri Ashwin K. Parekh, Ar Assessee By Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 07/10/2022 Date Of Pronouncement 22/11/2022

price of the land mentioned, as it is too high keeping in view the prevailing market rates. Statement of Shri Prabodhchandra Jayantilal Patel was also recorded u/s. 131 of the Act by the Assessing Officer on 14.12.2018, in which he stated that he has not sold his share in the land written in the said sauda chithi to anyone

SHRI JAYANTIBHAI VIRJIBHAI BABARIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT

In the result, appeals filed by the Revenue (in ITA nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.110/Srt/2021 ("नधा"रणवष" / Assessment Year: (2016-17) (Physical Court Hearing) Jayantibhai Virjibhai Babariya, Vs. The Acit, Central Circle-2, K-801, River View Heights, Surat. Peddar Road, Mota Varachha, Surat-394101 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb0820M (Assessee) (Respondent) आयकरअपीलसं./Ita No.195/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) The Dcit, Central Circle-2, Vs. Jayantibhai Virjibhai Babariya, K-801, River View Heights, Surat. Peddar Road, Mota Varachha, Surat-394101 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb0820M (Assessee) (Respondent) Shri Ashwin K. Parekh, Ar Assessee By Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 07/10/2022 Date Of Pronouncement 22/11/2022

price of the land mentioned, as it is too high keeping in view the prevailing market rates. Statement of Shri Prabodhchandra Jayantilal Patel was also recorded u/s. 131 of the Act by the Assessing Officer on 14.12.2018, in which he stated that he has not sold his share in the land written in the said sauda chithi to anyone

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2, SURAT vs. SHRI SHANKAR MULCHAND UTTAMANI, SURAT

In the result, appeals filed by the Revenue ( in ITA nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.134 To 137/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) The Dcit, Central Circle-2, Vs. Shri Pravinchandra Dahyabhai Umriger, Surat. Bungalow No.01, Opp. Talao Street, Near Govindji Park, Umra, Surat-395007(Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabpu5216D The Dcit, Central Circle-2, Vs. Shri Vasantrai Ambaram Modi, Surat. 504, D/1, Subham Residency, Pal, Surat- 395005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpm0852D The Dcit, Central Circle-2, Vs. Shri Shankar Mulchand Uttamani, Surat. 1/3210-11, New Textile Market, Ring Road, Surat-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahpu9028R The Dcit, Central Circle-2, Vs. Shri Prabodhchandra Jayantilal Patel, Surat. 297, Hari Narar-3, Opp. Brc Gate, Udhna, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afvpp7466F (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri Ritesh Mishra, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 02/03/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Four Appeals Filed By The Revenue, Pertaining To Assessment Year (Ay) 2017-18, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

v State of Tamil Nadu, 188 ITR 690, 699 (SC), a seven-judge Bench of the Hon`ble Supreme Court observed that the Constitution is the mechanism under which the laws are to be made. One of the most important provisions of the Constitution relating to taxation is Article 265, which provides: “No tax shall be levied or collected except

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2, SURAT vs. SHRI PRABODHCHABNDRA JAYANTILAL PATEL, SURAT

In the result, appeals filed by the Revenue ( in ITA nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.134 To 137/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) The Dcit, Central Circle-2, Vs. Shri Pravinchandra Dahyabhai Umriger, Surat. Bungalow No.01, Opp. Talao Street, Near Govindji Park, Umra, Surat-395007(Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabpu5216D The Dcit, Central Circle-2, Vs. Shri Vasantrai Ambaram Modi, Surat. 504, D/1, Subham Residency, Pal, Surat- 395005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpm0852D The Dcit, Central Circle-2, Vs. Shri Shankar Mulchand Uttamani, Surat. 1/3210-11, New Textile Market, Ring Road, Surat-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahpu9028R The Dcit, Central Circle-2, Vs. Shri Prabodhchandra Jayantilal Patel, Surat. 297, Hari Narar-3, Opp. Brc Gate, Udhna, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afvpp7466F (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri Ritesh Mishra, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 02/03/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Four Appeals Filed By The Revenue, Pertaining To Assessment Year (Ay) 2017-18, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

v State of Tamil Nadu, 188 ITR 690, 699 (SC), a seven-judge Bench of the Hon`ble Supreme Court observed that the Constitution is the mechanism under which the laws are to be made. One of the most important provisions of the Constitution relating to taxation is Article 265, which provides: “No tax shall be levied or collected except