SHREE SAMARTH SWITCHGEAR AND TRANSMISSION PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

condonation of the delay, in ITA No.612/RJT/2024, as a sample,for adjudicating the respective delay in filing these three appeals. The contents of the petition for donation of delay submitted before the Bench,in ITA No.612/RJT/2024, as a sample, are as follows: “Departmental official survey have made at the business premises on 16-02-2018 Departmental official survey proceeding u/s

SHREE SAMARTH ELECTRICALS PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

condonation of the delay, in ITA No.612/RJT/2024, as a sample,for adjudicating the respective delay in filing these three appeals. The contents of the petition for donation of delay submitted before the Bench,in ITA No.612/RJT/2024, as a sample, are as follows: “Departmental official survey have made at the business premises on 16-02-2018 Departmental official survey proceeding u/s

HILLWOOD IMPORTS AND EXPORTS (P) LTD. vs. COMMISSIONER OF INCOMETAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

u/s. 133A was carried out on 14.07.2014 at the said premises of Shri Riyaz M. and books of accounts belonging to Hillwood Group was found and impounded. During the course of survey 3 pen drives containing data of Hillwood Group was also found and these were also impounded. The contents of the pen drives were ITA Nos.247/2019, 255/2019, 259/2019, 256/2019

HILLWOOD IMPORTS AND EXPORTS PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

u/s. 133A was carried out on 14.07.2014 at the said premises of Shri Riyaz M. and books of accounts belonging to Hillwood Group was found and impounded. During the course of survey 3 pen drives containing data of Hillwood Group was also found and these were also impounded. The contents of the pen drives were ITA Nos.247/2019, 255/2019, 259/2019, 256/2019

HILLWOOD IMPORTS AND EXPORTS PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

u/s. 133A was carried out on 14.07.2014 at the said premises of Shri Riyaz M. and books of accounts belonging to Hillwood Group was found and impounded. During the course of survey 3 pen drives containing data of Hillwood Group was also found and these were also impounded. The contents of the pen drives were ITA Nos.247/2019, 255/2019, 259/2019, 256/2019

HILLWOOD IMPORTS AND EXPORTS (P) LTD. vs. COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

u/s. 133A was carried out on 14.07.2014 at the said premises of Shri Riyaz M. and books of accounts belonging to Hillwood Group was found and impounded. During the course of survey 3 pen drives containing data of Hillwood Group was also found and these were also impounded. The contents of the pen drives were ITA Nos.247/2019, 255/2019, 259/2019, 256/2019

ACIT, CC-3, SURAT vs. SHRI NARESH NEMCHAND SHAH, SURAT

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.197/Srt/2020 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) The Acit, Central Cir.-3, Vs. Naresh Nemchand Shah, Surat. Abhishek House, Bh. Jeevan Bharti School, Kadampali Society, Nanpura, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrps 0182 J (Assessee)/(Revenue) (Respondent)/(Assessee)

survey action u/s. 133A shall not have any evidentiary value. It could not be said solely on the basis of the statement given by one of the partners of the assessee firm that the disclosed income was assessable as lawful income of the assessee". 16) The assessee further urges that there was a case by SEBI in the year

G. VENKATA KRISHNA,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, appeals of the assessees for the Assessment Years 2010-

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018

condone the delay of 255 days in filing the appeals and admit the appeals. 2. These appeals are filed by the assessees against the order of the Pr.Commissioner of Income Tax (Pr.CIT), Vijayawada dated 15.03.2016 and 16.03.2016 for the assessment year 2010-11 and 2011-12. Since the issues involved in these appeals are common, all the appeals are clubbed

M/S. SRI VIJAYALAKSHMI STATIONERY & FANCY MART,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, appeals of the assessees for the Assessment Years 2010-

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018

condone the delay of 255 days in filing the appeals and admit the appeals. 2. These appeals are filed by the assessees against the order of the Pr.Commissioner of Income Tax (Pr.CIT), Vijayawada dated 15.03.2016 and 16.03.2016 for the assessment year 2010-11 and 2011-12. Since the issues involved in these appeals are common, all the appeals are clubbed

G. VENKATA KRISHNA,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, appeals of the assessees for the Assessment Years 2010-

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018

condone the delay of 255 days in filing the appeals and admit the appeals. 2. These appeals are filed by the assessees against the order of the Pr.Commissioner of Income Tax (Pr.CIT), Vijayawada dated 15.03.2016 and 16.03.2016 for the assessment year 2010-11 and 2011-12. Since the issues involved in these appeals are common, all the appeals are clubbed

M/S. SRI VIJAYALAKSHMI STATIONERY & FANCY MART,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, appeals of the assessees for the Assessment Years 2010-

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018

condone the delay of 255 days in filing the appeals and admit the appeals. 2. These appeals are filed by the assessees against the order of the Pr.Commissioner of Income Tax (Pr.CIT), Vijayawada dated 15.03.2016 and 16.03.2016 for the assessment year 2010-11 and 2011-12. Since the issues involved in these appeals are common, all the appeals are clubbed

G. VENKATA KRISHNA,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, appeals of the assessees for the Assessment Years 2010-

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018

condone the delay of 255 days in filing the appeals and admit the appeals. 2. These appeals are filed by the assessees against the order of the Pr.Commissioner of Income Tax (Pr.CIT), Vijayawada dated 15.03.2016 and 16.03.2016 for the assessment year 2010-11 and 2011-12. Since the issues involved in these appeals are common, all the appeals are clubbed