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 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 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 (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

GOJIYA BHIKHUBHAI,JAMNAGAR vs. PRINCIPAL COMMISSIONEROF INCOME TAX, JAMNAGAR

133A conducted at the business premises\nof Your Appellant on 16-02-2018. Your Appellant co-operated the survey team,\nprovided all the required details like as Sales, Purchases, Expenses, Stock, Cashbook,\nBank deposit withdrawal etc. The survey team didn't find any incriminating materials,\nunaccounted transactions, any tax evasion or any noticeable mistake during the\nsurvey. The survey team

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

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

survey in the case of the assessee u/s 133A of the Income Tax Act, 1961 and the assessee was aware of its obligation to file return of income, but failed to file any return of income u/s 139 of the Act, and also failed to file any return of income in response to notice issued u/s

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

survey in the case of the assessee u/s 133A of the Income Tax Act, 1961 and the assessee was aware of its obligation to file return of income, but failed to file any return of income u/s 139 of the Act, and also failed to file any return of income in response to notice issued u/s