Appeal details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 8059 (ITAT-SURAT)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 1 month(s) 16 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2012-2013
Appeal Filed On
07-07-2017
Judgement Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI O. P. MEENA, ACCOUNTANT MEMBER AND MS.MADHUMITA ROY, JUDICIAL MEMBER S.N O . . ./I.T.A NO. /A.Y: APPELLANT V . /RESPONDENT 1 2281/AHD/2015 2011 - 12 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 2(2), SURAT V . SHREE AMBICA AUTO SALES & SERVICES, GROUND FLOOR, N.H. NO.8, AMBOLI, KAMREJ, SURAT [PAN: AAEFA0874G] 2 2770/AHD/2015 2011 - 12 INCOME TAX OFFICER, WARD-1(3)(5), SURAT V . SHRI SUDHIR MOHAN PATEL, PROP. OF SALLENT BLOCHEM INCORPORATION, 77, SAI KUTIR HOUSING SOCIETY, VESU, SURAT- 395007 [PAN: ABUPP0755E] 3 1290/AHD/2015 2004 - 05 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), SURAT V . M/S. DEVYANI TEX - CHEM PVT. LTD, 3 RD FLOOR, WHITE HOUSE, KAHANDAWALA STREET, WADI FALIA, SURAT [PAN: AABCD1231C] 4 1976/AHD/2016 2010 - 11 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 2(3), SURAT V . M/S. CHITRALI DEVELOPERS, CHITRALI ROW HOUSE, NEAR B.R. PARR., JAHANGIRPURA, SURAT [PAN:AADFC9740Q] 5 1978/AHD/2016 2012 - 13 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 2(3), SURAT V . M/S. CHITRALI DEVELOPERS, CHITRALI ROW HOUSE, NEAR B.R. PARR., JAHANGIRPURA, SURAT [PAN:AADFC9740Q] 6 2618/AHD/2016 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 2(3), SURAT V . MADHI SURALI VIBHAG NAGRIK SAHAKARI DHIRAN MANDLI LTD, AT & POST-MADHI, TAL- BARDOLI, SURAT [PAN: AADAS5644L] 7 1014/AHD/2016 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT V . M/S. SAHAJ DEVELOPERS, 1 ST FLOOR, KHUSHBOO MAHAL, BELOW HOTEL HARSH PALACE, NEAR S.T. DEPOT, VALSAD-396001. [PAN: ABZFS7124F] 8 1163/AHD/2016 2009 - 10 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 2(3), SURAT V . M/S. RAJ ENTERPRISES, 7-NITINAGAR SOCIETY, OPP. VASANT VIHAR SOCIETY, UDHNA 2 MAGDALLA ROAD, SURAT - 395007 [PAN: AAKFR6024M] 9 3209/AHD/2016 2012 - 13 INCOME TAX OFFICER, WARD-1(1)(1), SURAT V . M/S. ARTI SILK MILLS PVT. LTD, E-4263-64, MILLENNIUM TEXTILE PVT. LTD, RING ROAD, SURAT-395002. [PAN: AAGCA8671A] 1 0 IT(SS)A 229/AHD/2016 2009 - 10 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT V . SURESH TEXFAB PVT. LTD, 11, NIRMAN INDUSTRIAL ESTATE, FULPADA, A.K. ROAD, SURAT-395006 [PAN: AALCS0927Q] 11 IT(SS)A 230/AHD/2016 2009 - 10 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT V . SURESH TEXFAB PVT. LTD, 11, NIRMAN INDUSTRIAL ESTATE, FULPADA, A.K. ROAD, SURAT-395006 [PAN: AALCS0927Q] 12 1127/AHD/2016 2012 - 13 INCOME TAX OFFICER, WARD-3(3)(2), SURAT V . SHRI JAYANTIBHA I DEVJIBHAI TARPARA, HARIKRISHNA, THAKORDWAR SOCIETY, OPP. SATYAM APPTT., MINI BAZAR, VARACHHA ROAD, SURAT- 395008. [PAN: AAWPT9730A] 13 1484/AHD/2016 2009 - 10 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT V . AKASH PRITHVI CORPORATION, SURVEY NO.13, OLD SURVEY NO.172/01, MOJE VADOD, TAL.CHORYASI, SURAT- 395006 [PAN: AAPFA0578E] 14 1485/AHD/2016 2010 - 11 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT V . AKASH PRITHVI CORPORATION, SURVEY NO.13, OLD SURVEY NO.172/01, MOJE VADOD, TAL.CHORYASI, SURAT- 395006 [PAN: AAPFA0578E] 15 1486/AHD/2016 2011 - 12 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT V . AKASH PRITHVI CORPORATION, SURVEY NO.13, OLD SURVEY NO.172/01, MOJE VADOD, TAL.CHORYASI, SURAT- 395006 [PAN: AAPFA0578E] 16 1535/AHD/2016 2003 - 04 ASSISTANT COMMISSIONER OF V . M/S. SHREE M.D. INDUSTRIES, 3 INCOME TAX, CIRCLE - 1(2), SURAT D - 137, UMA INDUSTRIAL ESTATE, UDHNA, UDHYAGNAGAR, SURAT [PAN: AAPFS9634K] 17 2328/AHD/2016 2007 - 08 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT V . RAJESHBHAI NARANBHAI VAGHANI, 402, SHILALEKH APT., NR. GREEN VIEW ARCADE, ADAJAN, SURAT [PAN: ABBPV0720G] 18 IT(SS)A 277/AHD/2016 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT V . M/S. STAR RAY SHIVAM CHAMBERS, KHAND BAZAR, VARACHHA ROAD, SURAT [PAN: AAMFS1942B] 19 3278/AHD/2016 2009 - 10 INCOME TAX OFFICER, WARD-2(3)(8), SURAT V . SHRI VRAJENDRA JAGJIVANDAS THAKKAR, 6/2060-2061-A, OFFICE NO. 107, VEDANT BLDG., BHOJABHAI NI [PAN: AABPT5930B] 20 1015/AHD/2016 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT V . M/S. SAHAJ REALITY, 1 ST FLOOR, KHUSHBOO MAHAL, BELOW HOTEL HARSH PALACE, NEAR S.T. DEPOT, VALSAD-396001. [PAN: ABWFS0507M] 21 257/AHD/2016 2007 - 08 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 3(3), SURAT V . M/S. RAJHANS ENTERPRISES, B/210, YASH PLAZA, OPP.- DHANMAL MILLS, VARACHHA ROAD, SURAT- 395 006 [PAN: AAIFR7328A] 22 258/AHD/2016 2007 - 08 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 3(3), SURAT V . M/S. RAJHANS ENTERPRISES, B/210, YASH PLAZA, OPP.- DHANMAL MILLS, VARACHHA ROAD, SURAT- 395 006 [PAN: AAIFR5029C] 23 2520/AHD/2016 2012 - 13 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), SURAT V . M/S. KOTTEX INDUSTRIES PVT. LTD, A/22-23, GUJARAT ECO TEXTILE PARK, N H NO. 8, PALSANA TALUKA, SURAT- 394315 [PAN: AADCR6455L] 24 3376/AHD/2016 2012 - 13 INCOME TAX OFFICER, WARD-2(3)(5), SURAT V . SHRI RAKESHKUMAR PRAVINBHAI PATEL, NISHA FALIYA, PUNA GAM DIST-SURAT-394211 [PAN: APAPP6836N] 4 25 803/AHD/2016 2007 - 08 INCOME TAX OFFICER, WARD-2(3)(6), SURAT V . SHRI PRAVINBHAI DAHYABHAI PATEL,(HUF), 73, ICHCHA NAGAR, OPP. PETROL PUMP, JAHANGIRPURA, SURAT- 395009 [PAN: AAJHP9853R] 26 1916/AHD/2016 2007 - 08 INCOME TAX OFFICER, WARD-1(1)(2), SURAT V . M/S. CREATIVE DIAMONDS PVT LTD, 6/2060-2061, VEDANT BUILDING OFFICE NO.107, 1 ST FLOOR, BHOJANBHAI NI SHERI, MAHIDHARPURA, SURAT [PAN: AAACC6444P] 27 957/AHD/2017 2010 - 11 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 2(3), SURAT V . M/S. NILKANTH DEVELOPERS, R.S. NO.552/4, BLOCK NO.982, NEW AMROLI KOSAD ROAD, KOSAD, SURAT [PAN: AAGFN2599F] 28 1037/AHD/2017 2010 - 11 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 2(3), SURAT V . LATE SHRI JIVANBHAI MAKANBHAI PATEL, L/H. JASHWANTBHAI JIVANBHAI PATEL, 51, PATEL FALIA, POST DINDOLI, TAL: CHORYASI, SURAT [PAN: AVZPP9921F] 29 1488/AHD/2017 2012 - 13 INCOME TAX OFFICER, WARD-1(1)(2), SURAT V . M/S. DHANURDHAR PROCESSORS PVT. LTD, BLOCK NO.165, PLOT NO.165/3, VILL. JOLWA, SURAT BARDOLI ROAD, PANDESARA, SURAT- 394305 [PAN: AACCD4849F] 30 941/AHD/2017 2013 - 14 INCOME TAX OFFICER, WARD-2(2)(3), SURAT V . SHRI PRAVINKUMAR RAMANLAL DESAI, DARWAJA FALIA, KATHODARA, TALUKA- KAMREJ, DIST.-SURAT [PAN: ABFPD2392C] 3 1 942/AHD/2017 2013 - 14 INCOME TAX OFFICER, WARD-2(2)(4), SURAT V . SHRI RAMCHANDRA RAMANLAL DESAI, 1/126, DARWAJA STREET, KATHODARA, VAV, TALUKA-KAMREJ, DIST. SURAT-394326 [PAN: AQIPD0519M] 3 2 355/AHD/2017 2008 - 09 DCIT, CIRCLE - 3(3), SURAT. V . MINAXI DIAMONDS, 46-49, SIDDHKUTIR 5 INDUSTRIAL ESTATE, VARACHHA ROAD, SURAT. [PAN: AAEFM7791A] 3 3 IT(SS)A 07/SRT/2017 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE-1, SURAT V . SHRI KIRTIBHAI GIJUBHAI PATEL, ISHWARKRIPA SOCIETY, B/H. ANAND PARK SOCIETY, ALTHAN, SURAT [PAN: AAVPP8149G] 3 4 IT(SS)A 08/SRT/2017 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE-1, SURAT V . SHRI AJAYBHAI DHANSUKHBHAI PATLE, ISHWARKRIPA SOCIETY, B/H. ANAND PARK SOCIETY, ALTHAN, SURAT [PAN: AMAPP3980A] 35 IT(SS)A 09/SRT/2017 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE-1, SURAT V . SHRI PANKAJBHAI GIJUBHAI PATEL, ISHWARKRIPA SOCIETY, B/H. ANAND PARK SOCIETY, ALTHAN, SURAT [PAN: AMAPP3979M] 36 IT(SS)A 10/SRT/2017 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE-1, SURAT V . SHRI RAJESHBHAIGIJUBHAI PATEL, ISHWARKRIPA SOCIETY, B/H. ANAND PARK SOCIETY, ALTHAN, SURAT [PAN: AHZPP3875C] 37 608/AHD/2017 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 2(2), SURAT V . MRS. SUVARNABEN NAVINCHANDRA MANDVIWALA, 9/1093, OPP. CHORYASI DARIY, AMBAJI ROAD, SURAT-395003 [PAN: AGJPM1283G] 38 395/AHD/2017 2003 - 04 INCOME TAX OFFICER, WARD-2(2)(5), SURAT V . M/S. CHANDRIKA CORPORATION, 9/887, AMBAJI ROAD, NR. CHORYASI DAIRY, SURAT [PAN: AACFC5475B] 39 129/SRT/2018 2013 - 14 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(2), SURAT V . M/S. BHALARIA METAL FORMING, PLOT NO.51, SURAT SEZ, SACHIN, SURAT-394230, [PAN: AAFFB7844Q] 40 127/SRT/2018 2014 - 15 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(2), SURAT V . M/S. GANGA AUTOMOBILES, 21 ST CENTURY BUILDING, RING ROAD, SURAT [PAN: AADFG2811L] 41 149/SRT/2018 2010 - 11 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 3(2), SURAT V . SURAT DIST. CO - OP. MILK PRODUCERS UNION L, PO BOX NO.501, SUMUL 6 DAIRY ROAD, SURAT - 395004 [PAN: AAAAS3450M] 42 65/SRT/2018 2014 - 15 INCOME TAX OFFICER, WARD-3(2)(5), SURAT V . SHRI MITESH DINESHBHAI PATEL, 89A/2, OPP. JOY SILK MILLS, VASTA DEVI ROAD, LAL DARWAJA, SURAT [PAN: AQQPP1999P] 43 70/SRT/2018 2013 - 14 INCOME TAX OFFICER, WARD-3(2)(4), SURAT V . SHRI TRUPESH KIRANBHAI PATEL, 89 A/2, NR. NATRAJ CINEMA, OPP. JOY SILK MILLS, NR. WOODEN DENZAS, VASTA DEVDI ROAD, SURAT [PAN: ARAPP8788K] 44 749/SRT/2018 2015 - 16 ASSISTANT COMMISSIONER OF INCOME TAX, CIRLCE- 1(3), SURAT V . SHRI NIGAM NARENDRABHAI KHANSAHEB, C-101, KRISH ENCLAVE BUILDING, NR. TERAPANTH BHAWAN, BESIDE AGAM ROW HOUSES, CITY LIGHT, SURAT-395007 [PAN: ACLPK9225C] 45 708/SRT/2018 2009 - 10 INCOME TAX OFFICER, WARD-3(3)(4), SURAT V . RAJUBHAI MAGANBHAI PATEL, A-21, TRIKAM NAGAR SOCIETY-1, L.H. ROAD, VARACHHA, SURAT- 395006 [PAN: ADQPP2466G] 46 242/SRT/2018 2013 - 14 INCOME TAX OFFICER, WARD-2(3)(2), SURAT V . SHRI ISHWARBHAI LAXMANBHAI BHAJIWALA, POPAT STREET, AT & PO. VESU GAM, TAL. CHORYASI, SURAT-395007 [PAN: AWTPB3596R] 47 16/SRT/2018 2007 - 08 INCOME TAX OFFICER, WARD-2(3)(7), SURAT V . SHRI AKHIL VINAYKUMAR LODHA, 11, SHAKTI CHAMBERS, RUGHNATHPURA, MAIN ROAD, SURAT [PAN: ADAPL9057H] 48 312/SRT/2018 2009 - 10 INCOME TAX OFFICER, WARD-3(-3)(2), SURAT V . SHRI JAYSHUKHBHAI BHAVCHANDBHAI PATEL/RANGANI, 277, BHAGIRATH SOCIETY, MARUTI CHOWK, L.H. ROAD, SURAT [PAN: AMIPP6678B] 49 314/SRT/2018 2012 - 13 INCOME TAX OFFICER, V SHRI BABUBHAI 7 WARD - 3(3)(1), SURAT . BHAGVANBHAI VAGHANI, HOUSE NO.21, TAPI BAG CO.OP. SOCIETY, VARACHHA ROAD, SURAT [PAN: ACQPV3773K] 50 126/SRT/2018 2013 - 14 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(2), SURAT V . M/S. BHALARIA METAL FORMING, PLOT NO.51, SURAT SEZ, SACHIN, SURAT-394230 [PAN: AAFFB7844Q] 51 131/SRT/2018 2014 - 15 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(2), SURAT V . M/S. SAHIL EXIM, PLOT NO. 77, SURAT SPEICAL ECONOMIC ZONE, SACHIN, SURAT-394230 [PAN: AAOFM2806L] 52 83/SRT/2018 2013 - 14 INCOME TAX OFFICER, WARD-1(3)(3), SURAT V . SMT. MANJULABEN RAJESHBHAI PATEL, A-702, SURYA COMPLEX, NR. ASHIRWAD PARK, CITY LIGHT ROAD, SURAT- 395007 [PAN: ABRPP2756N] 53 64/SRT/2018 2014 - 15 ASSISTANT COMMISSIONER OF INCOME TAX, V . M/S. BHALARIA METAL FORMING, PLOT NO.51, SURAT SEZ, SACHIN, SURAT-394230 [PAN: AAFFB7844Q] 54 351/SRT/2017 2013 - 14 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1), SURAT V . SHRI ASHWINIBHAI PARSOTTAMBHAI PATEL, B/5, JALARAM KRUPA, AT. NANA VARACHHA, NR. TRISHUL DAIRY, SURAT [PAN: AHEPP7641] 55 91/SRT/2017 2013 - 14 DCIT, CIRCLE - 3(2), SURAT V . SHRI RAJESHBHAI HARIBHAI SINGALA, SHOP NO.1, GROUND FLOOR, SANESHWAR COMPLEX, MAHADEV FALIA, KATARGAM, SURAT 395 004. [PAN: ABNPS6965Q] 56 152/SRT/2017 2013 - 14 INCOME TAX OFFICER, WARD-3(3)(4), MAJURA GATE, SURAT V . M/S. RAGHUVIR SALES AGENCY, 111-112, NEW BARODA PRISTAGE, GHANSHYAM NAGAR, VARACHHA ROAD, SURAT [PAN: AAFFR7284J] 57 1511/AHD/2017 2012 - 13 INCOME TAX OFFICER, WARD-3(1)(3), SURAT V . SHRI NATVARLAL CHHAGANBHAI PATEL, PATEL FALIYA, KHAJOD, SURAT [PAN: ADGPP2844J] 8 58 1489/AHD/2017 2012 - 13 INCOME TAX OFFICER, WARD-1(1)(4), SURAT V . M/S. MAHALAXMI FIBRES PVT. LTOD, BLOCK NO.185 TO 210, KHATODARA PAPER MILL COMPOUND, KHATODARA, SURAT-395010. [PAN: AACCM9536C] 59 1259/AHD/2017 2012 - 13 INCOME TAX OFFICER, WARD-2(2)(1), SURAT V . SHRI ANILBHAI ISHWARBHAI KAPADIA, A/2, SAHYADRI APARTMENT, B/H. GANDHI SMRUTI BHAVAN, TIMALIYAWAD, NANPURA, SURAT-395001. [PAN: AFOPK5970N] 60 1513/AHD/2017 2013 - 14 INCOME TAX OFFICER, WARD-2(3)(1), SURAT V . SHRI ATULBHAI KANUBHAI GEDIYA, 53, VALKESHWAR RAW HOUSE, VALKESHWAR ROW HOUSE, PEDAR ROAD, MOTA VARACHHA, SURAT- 395010. [PAN: ASUPG0649R] 61 1515/AHD/2017 2007 - 08 INCOME TAX OFFICER, WARD-3(3)(3), SURAT V . NARESH RADHESHYAM PAREEK, PROP. OF LOVELY GEMS, 143, SHREJI AWAS, MINI BAZAR, VARACHHA ROAD, SURAT [PAN: ACFPP2877H] 62 1516/AHD/2017 2012 - 13 INCOME TAX OFFICER, WARD-3(3)(4), SURAT V . M/S. RAGHUVIR SALES AGENCY, 111-112 NEW BARODA PRISTAGE, GHANSHYAM NAGAR, VARACHHA ROAD, SURAT [PAN: AAFFR7284J] 63 1157/AHD/2017 2007 - 08 INCOME TAX OFFICER, WARD-1(1)(3), SURAT V . M/S. JAY KESAR BHAVANI DEVELOPERS P. L, A-48, BHULABHAI DESAI PARK, LAXMIKANT ASHRAM ROAD, KATARGAM, SURAT- 395004. [PAN: AABCJ6278P] 64 1201/AHD/2017 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT V . SHRI ALPESHBHAI GOKALBHAI KOTADIA, B-3, NAVJIVAN SOCIETY, VARACHHA, NR. TRIKAMNAGAR, L.H. ROAD, SURAT [PAN: ABEPP7391N] 9 65 1179/AHD/2017 2012 - 13 INCOME TAX OFFICER, WARD-1(1)(4), SURAT V . M/S. LANDMARK GLOBAL LTD, GR. FLOOR, MONALISA PARK OFFICE, CITY LIGHT ROAD, OPP. DHARAM ROW HOUSE, SURAT-395007. [PAN: AAACU3356J] 66 1499/AHD/2017 2012 - 13 INCOME TAX OFFICER, WARD-2(3)(2), SURAT V . SHRI KANUBHAI ISHWARBHAI PATEL, 10, GROUND FLOOR, PATEL FALIA, PARVATGAM, PUNAGAM, SURAT- 395010. [PAN: AUBPP6474A] 67 96/SRT/2017 2010 - 11 INCOME TAX OFFICER, WARD-3(3)(2), SURAT V . SHRI HIMMATBHAI MOHANBHAI KHENI, 73, SADHANA SOCIETY, VARACHHA ROAD, SURAT [PAN: ABQPK7840K] 68 92/SRT/2017 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 3(2), SURAT V . SHRI GOPALBHAI PRAGJIBHAI VASTARPARA, NO.7, GAURAV PARK SOCIETY, KATARGAM ROAD, KATARGAM, SURAT- 395004. [PAN: AALPV1174F] 69 153/AHD/2017 2009 - 10 DY. COMMISSIONER OF INCOME TAX, CENTRAL CRICLE-1, SURAT V . M/S. MANDOT BUILDCON PVT. LTD, 104, YOGESHWAR COMPLEX, HAZIRA ROAD, ADAJAN, SURAT-395006 [PAN: AAFCM6907J] 70 1522/AHD/2017 2012 - 13 INCOME TAX OFFICER, WARD-3(2)(2), SURAT V . SHRI RAMESHBHAI VALLABHBHAI GAJERA, 153, VAIKUNTHDHAM SOCIETY, LAXMIKANT ASHRAM ROAD, KATARGAM, SURAT [PAN: ABAPG3864B] 71 IT(SS)A 228/AHD/2017 2012 - 13 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT V . SHRI BABULAL PYARCHAND SHAH, 78, SAFI SOCIETY, L.H. ROAD, SURAT-395010 [PAN: ACIPS4178H] 72 1506/AHD/2017 2008 - 09 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1), SURAT V . M/S. KRUNAL ENTERPRISES, 7/2356, HITESH APT., RAMPURA MAIN ROAD, OPP. POLICE LINE, SURAT [PAN: AACFK9318F] 73 1500/AHD/2017 2007 - 08 INCOME TAX OFFICER, WARD-2(3)(7), SURAT V . SHRI ASHISH N. LODHA , H. NO.6/1483, GROUND FLOOR, KANSARA SHERI, GANGA NIWAS, 10 MAHIDHARPURA, SURAT - 395009 [PAN: ACMPL4570G] 74 IT(SS)A 285/AHD/2017 2010 - 11 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT V . SHRI GORDHANBHAI L. TALAVIA, 6, MAMTA PARK-II, VARACHHA ROAD, SURAT- 395006 [PAN: AAOPP1831C] 75 IT(SS)A 283/AHD/2017 2009 - 10 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 4, SURAT V . M/S. S.R. CORPORATION, C-601/602, DIAMOND WORLD, MINI BAZAR, VARACHHA ROAD, SURAT- 395006 [PAN: ABCFS2854B] 76 IT(SS)A 280/AHD/2017 2012 - 13 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 4, SURAT V . SHRI DHARMICHAND SOHANLAL JAIN, 106, SARYU CHAMBERS, JADDA KAHDI, MAHIDHARPURA, SURAT- 395003 [PAN: ABHPJ0584C] 77 IT(SS)A 275/AHD/2017 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 4, SURAT V . SHRI RAJENDRA SOHANLAL JAIN, 302, NISHIT DIAMOND COMPLEX, GUJJAR FALIA, MAHIDHARPURA, SURAT- 395003 [PAN: ABIPJ5587A] 78 IT(SS)A 274/AHD/2017 2012 - 13 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 4, SURAT V . SHRI RAJENDRA SOHANLAL JAIN, 302, NISHIT DIAMOND COMPLEX, GUJJAR FALIA, MAHIDHARPURA, SURAT- 395003 [PAN: ABIPJ5587A] 79 IT(SS)A 273/AHD/2017 2011 - 12 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 4, SURAT V . SHRI RAJENDRA SOHANLAL JAIN, 302, NISHIT DIAMOND COMPLEX, GUJJAR FALIA, MAHIDHARPURA, SURAT- 395003 [PAN: ABIPJ5587A] 80 IT(SS)A 272/AHD/2017 2010 - 11 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 4, SURAT V . SHRI RAJENDRA SOHANLAL JAIN, 302, NISHIT DIAMOND COMPLEX, GUJJAR FALIA, MAHIDHARPURA, SURAT- 395003 [PAN: ABIPJ5587A] 81 IT(SS)A 271/AHD/2017 2009 - 10 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 4, SURAT V . SHRI RAJENDRA SOHANLAL JAIN, 302, NISHIT DIAMOND 11 COMPLEX, GUJJAR FALIA, MAHIDHARPURA, SURAT- 395003 [PAN: ABIPJ5587A] 82 IT(SS)A 270/AHD/17 2008 - 09 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT V . SHRI RAJENDRA SOHANLAL JAIN, PROP. AVI EXPORTS, 302, NISHIT DIAMOND COMPLEX, GUJJAR FALIA, MAHIDHARPURA, SURAT- 395003. [PAN: ABIPJ5587A] 83 350/SRT/2017 2010 - 11 INCOME TAX OFFICER, WARD-3(1)(2), SURAT V . M/S. ARMAN ENTERPRISE, A/301, ROYAL RESIDENCY, B/H. CNG PUMP, PARVAT PATIA, MAGOD GAM, SURAT [PAN: AAOFA1780B] 84 291/SRT/2017 2013 - 14 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(2), SURAT V . M/S. J M EXPORTS, PLOT NO.9, GROUND FLOOR, SPECIAL ECONOMIC ZONE (SEZ), SACHIN, SURAT- 394230. [PAN: AAHFJ2143E] 85 227/SRT/2017 2008 - 09 INCOME TAX OFFICER, WARD-3(3)(1), SURAT V . SHRI GYANCHAND SUGAMCHAND JAIN, PROP. OF M/S. SANJANA EXPORTS, 115, 1 ST FLOOR, SARDAR COMPLEX, MINI BAZAR, VARACHHA ROAD, SURAT [PAN: ABYPJ2279H] 86 228/SRT/2017 2009 - 10 INCOME TAX OFFICER, WARD-3(3)(1), SURAT V . SHRI GYANCHAND SUGAMCHAND JAIN, PROP. OF M/S. SANJANA EXPORTS, 115, 1 ST FLOOR, SARDAR COMPLEX, MINI BAZAR, VARACHHA ROAD, SURAT [PAN: ABYPJ2279H] 87 230/SRT/2017 2008 - 09 INCOME TAX OFFICER, WARD-3(3)(3), SURAT V . NARESH RADHESHYAM PAREEK, 143, SHREEJI AWAS, MINI BAZAR, VARACHHA ROAD, SURAT [PAN: ACFPP2877H] 88 1151/AHD/2017 2012 - 13 INCOME TAX OFFICER, WARD-3(3)(1), SURAT V . ASHOKBHAI KIMJIBHAI PATEL, PROP:- B.K. THREAD, 2- AJANTA DIAMOND INDUSTRIES CO-OP SOCIETY, UMIYA DHAM, VARACHHA ROAD, SURAT 12 [PAN: BCEPP4593A] 89 1153/AHD/2017 2012 - 13 INCOME TAX OFFICER, WARD-3(1)(5), SURAT V . SHRI RAJKUMAR DHARAMCHAND JAIN, 11, SHAKTI CHAMBERS, RUGHNATHPURA, SURAT [PAN: AESPJ4971P] 90 1518/AHD/2017 2007 - 08 INCOME TAX OFFICER, WARD-3(3)(4), SURAT V . SHRI SHARAD YOGENDRA JAIN, PROP. OF M/S. SMRUTI EXPORTS, 146, SHREEJI AWAS, MINI BAZAR, SURAT [PAN: ACXPJ4341G] 91 8/SRT/2017 2012 - 13 INCOME TAX OFFICER, WARD-1(1)(3), SURAT V . M/S. HARSHAD DYEING AND PRINTING MILLS PVT. LTD, PLOT NO.300/301, BLOCK NO.8, TATITHAIYA, TAL. PALSANA, SURAT-395010. [PAN: AACJ5997N] 92 1497/AHD/2017 2012 - 13 INCOME TAX OFFICER, WARD-2(3)(2), SURAT V . SMT. KESHIBEN NARASIHBHAI PATEL, 231, DUMAS-2, SURAT- 394550 [PAN: CKYPP7019Q] 93 160/SRT/2017 2013 - 14 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(2), SURAT V . M/S. ASTITVA EXIM, PLOT NO.188/C, SURAT SEZ, SACHIN, SURAT- 394230. [PAN: AASFA6519Q] 94 105/SRT/2017 2007 - 08 INCOME TAX OFFICER, WARD-2(3)(4), SURAT V . M/S. SHIV GANGA UTTAR BHARTIYA, HOPITAL, R.S. NO.229-P, BLOCK NO.282, TP-2, F.P- 31, MAHAVIR COMPLEX, GHB, PANDESARA, SURAT [PAN: ABFFS7539G] 95 26/SRT/2017 2011 - 12 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), SURAT V . M/S. JK PAPER LTD, P.O. CENTRAL PULP MILL, FORT SONGADH, DIST- SURAT-394660 [PAN: AACT6305N] 96 381/SRT/2017 2008 - 09 INCOME TAX OFFICER, WARD-2(2)(3), SURAT V . SMT. MAYURI ASHIT BOOKSELLER, 903, SHIVANJALI APT., B/H. CENTER COURT HOTEL, PARLE POINT, SURAT [PAN: AKMPB5479N] 97 109/SRT/2017 2013 - 14 INCOME TAX OFFICER, WARD-2(3)(7), SURAT V . SMT. BHAVNABEN MIKTESHKUMAR LAKKAD, 5/877, GHIA SHERI, MAHIDHARPURA, SURAT- 395003 13 [PAN: ABCPL4529N] 98 150/SRT/2017 2012 - 13 INCOME TAX OFFICER, WARD-3(1)(5), SURAT V . SHRI RAJENDRA DHIRAJSINH VANSIA, DARBAR NAGAR, AT & POST- MAGOB, SURAT [PAN: ACDPV7442C] 99 345/SRT/2017 2012 - 13 INCOME TAX OFFICER, WARD-3(1)(2), SURAT V . M/S. ARMAN ENTERPRIS, A/301, ROYAL RESIDENCY, B/H. CNG PUMP, PARVAT PATIA, MAGOD GAM, SURAT [PAN: AAOFA1780B] 100 348/SRT/2017 2008 - 09 INCOME TAX OFFICER, WARD-3(3)(5), SURAT V . SHRI L/H PARSOTTAMBHAI N. KKHANI, LATE SHRI BRIJESH PARSOTTAMBHAI PATEL, C-2, SADHNA SOCIETY, B/H VARACHHA POLICE STATION, VARACHHA, SURAT [PAN: AACPU2798K] 101 289/SRT/2017 2010 - 11 INCOME TAX OFFICER, WARD-1(2)(2), SURAT V . SHRI JITENDRA K. MANIYAR, Z-1167, SURAT TEXTILE MARKET, RING ROAD, SURAT [PAN: ABIPM2245E] 102 1738/AHD/2017 2013 - 14 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(2), SURAT V . SHRI GAURAV KANWAR JUNEJA, 201-202, ADARSH MARKET NO.-2, RING ROAD, SURAT [PAN: AAXPJ5113A] 103 321/SRT/2017 2009 - 10 INCOME TAX OFFICER, WARD-3(3)(5), SURAT V . SHRI CHATURBHAI KARSHANBHAI VASANI, A-75, MATRUSHAKTI SOCIETY, A, PUNAGAM, L.H. ROAD, SURAT [PAN: AFIPV9766K] 104 176 1/AHD/2017 2013 - 14 INCOME TAX OFFICER, WARD-1(1)(2), SURAT V . SMT. MINAXIBEN J. DALAL, 603, ADHARSHILA APARTMENT, GHOD DOD ROAD, SURAT-395007. [PAN: ABIPD1322M] 105 322/SRT/2017 2012 - 13 INCOME TAX OFFICER, WARD-3(3)(1), SURAT V . SHRI ASHOK LALJIBHAI SAVSAVIYA, 364, RACHNA SOCIETY, LAMBE HANUMAN ROAD, VARACHHA, SURAT [PAN: AQOPS0015K] 106 36/SRT/2017 2012 - 13 INCOME TAX OFFICER, WARD-2(1)(3), SURAT V . SWATI NAKSHATRA FASHION PVT. LTD, AO-06, SAKUNTAL APARTMENT, NEAR SANGVI 14 TOWER, ADAJAN, SURAT - 395009. [PAN: AALCS5130R] 107 31/SRT/2017 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 1(3), SURAT V . SHRI PRADEEP KUMAR BIYANI, SHOP NO. 28/29, VARSHMAN COMPLEX, BHATAR ROAD, SURAT [PAN: AASPB9593R] 108 69/SRT/2017 2011 - 12 INCOME TAX OFFICER, WARD-2(1)(3), SURAT V . GHANSHYAM B. GHELANI, A-201, CAPITAL STATUS, OPP. TGB RESTAURANT,NR. GREEN TERRACE, L.P. SAVANI ROAD, ADAJAN, SURAT- 395009. [PAN: AAPPG6113P] 109 205/AHD/2017 2011 - 12 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 2(3), SURAT V . SHRI MOHANBHAI CHHIMKABHAI PATEL, 2/140, RAVINAGAR, NAVI VASAHAT, AT & POST: BHARTHANA, SURAT [PAN: AGNPP8171E] 110 2440/AHD/2014 2011 - 12 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4, SURAT V . SWASTIK POLYPRINTS PVT. LTD, PLOT NO.285-286,ROAD NO.2, GIDC, SACHIN, SURAT-394221 [PAN: AAHCS9274Q ] 111 343/SRT/2019 2013 - 14 INCOME TAX OFFICER, WARD-2(3)(8), SURAT V . SHRI SANJAY VIMAL JAIN, 5/1129-30, 401, NISIT DIAMOND COMPLEX, CONTRACTOR NO KHANCHO, HATHIFALIA, SURAT- 395003. [PAN: AIFPJ1376F] 112 379/SRT/2019 2014 - 15 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1), SURAT V . SHRI RAMESHBHAI NANJIBHAI PATEL, B-17, SHIVNAGAR SOCIETY, L.H. ROAD, MATAVADI, SURAT- 395006. [PAN: ADGPP1661H] 113 01/SRT/2018 2010 - 11 WEALTH TAX OFFICER, WARD- 3(3)(2), SURAT V . SHRI HIMMATBHAI MOHANBHAI KHENI, 73-SADHNA SOCIETY,VARACHHA ROAD, SURAT [PAN: ABQPK7804K] 114 374/SRT/2019 2007 - 08 INCOME TAX OFFICER, WARD-2(3)(8), SURAT V . SHAKTI GOPAL SINGH KARNAWAT, H-114, NEW DTC, HAT FALIA, HARIPURA, SURAT- 15 395003. [PAN: ACFPK2096K] 115 581/SRT/2018 2011 - 12 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2) V . M/S. GAUTAM JEWELERS PVT. LTD, 205, MAHAVIR APTS,, NANPURA, SURAT- 395001. [PAN: AACCG0153F] 116 539/SRT/2018 2014 - 15 INCOME TAX OFFICER, WARD-1(3)(7), SURAT V . SMT. MAMTABEN MUKHESHBHAI SHAH, A/401, SURYAM VILLA, GALAXY CIRCLE, PAL ROAD,ADAJAN, SURAT [PAN: AZTPS8196H] 117 599/SRT/2018 2014 - 15 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(2), SURAT V . M/S. AARYA EXIM, UNIT NO.201, 2 ND FLOOR, PLOT NO.193, SURAT SPECIAL ECONOMIC ZONE, SACHIN, SURAT-394 230. [PAN: AAYFA0779J] 118 17/SRT/2019 2013 - 14 INCOME TAX OFFICER, WARD-3(3)(1), SURAT V . VARSHA PATEL, 203, PURVIKUNJ COMPLEX, NR. GORDHANWADI CHAR RASTA, KANKARIYA, AHMEDABAD [PAN: AHTPP3925B] 119 IT(SS)A 78/SRT/2019 2011 - 12 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 2, SURAT V . VIJAYBHAI NAGINBHAI BHADANI, 83-84, NIRMAN INDUSTRIAL SOCIETY, A.K. ROAD, SURAT-395008. [PAN: ADKPB0552B] 120 373/SRT/2018 2013 - 14 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1), SURAT V . SHRI DHANESH M SANGHVI, DIAM JEWELS, 7/4155, SUNDER SADAN, GALEMANDI, SUTHAR FALIA, SURAT [PAN: ANXPS9512M] 121 120/SRT/2019 2007 - 08 INCOME TAX OFFICER, WARD-2(3)(3), SRUAT V . M/S. M. D. BROTHERS, 1ST FLOOR, CHANDRA APARTMENT, DALAGIYA MOHOLLO, MAHIDHARPURA, DIST. SURAT-395003. [PAN: AAFFM7140N] 122 341/SRT/2018 2008 - 09 ITO, WARD - 3(3)(3), SURAT V . MIHIR DIAMOND, 526-528, SUPER DIAMOND MARKET, VARACHHA ROAD, SURAT. [PAN: AAKFM 4470 E] 123 340/SRT/2018 2009 - 10 INCOME TAX OFFICER, WARD-3(3)(3), SURAT V . KANTIBHAI DEVSHIBHAI KACHCHHI, 6/7, SHAKTIVIJAY SOCIETY VARACHHA ROAD, SURAT 16 [PAN: ADQPP1578F] 124 198/SRT/2019 2011 - 12 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), SURAT V . M/S. LAXMI SYNTEX PVT LTD, B-2121, RAGHUKUL TEXTILE MARKET, RING ROAD, SURAT [PAN: AAACL6751C] 125 195/SRT/2019 2012 - 13 INCOME TAX OFFICER, WARD-1(1)(1), SURAT V . M/S. BELA IMPEX PVT. LTD, 6/1834 OFFICE NO.301, 3RD FLOOR, RAM BHAVAN FROM SIDE-C, BHOJABHAI NO TEKRA, MAHIDARPURA, SURAT [PAN: AADCB9726G] 126 290/SRT/2019 2008 - 09 INCOME TAX OFFICER, WARD-2(3)(8), SURAT V . SHRI NEMICHAND MOHANLAL KAWADIA, PROP. OF VAISHALI GEMS, 206, DEVNIRANJAN APARTMENT, OPP. HIRA BAZAR POLICE STATION, MAHIDHARPURA, SURAT- 395003. [PAN: ADGPK1767R] 127 262/SRT/2019 2013 - 14 INCOME TAX OFFICER, WARD-2(3)(7), SURAT V . BHAGCHAND JAIN, HUF 507, MILENNIUM TRADE CENTRE, THOBA SHERI, MAHIDHARPURA, SURAT [PAN: AAGHB1271G] 128 269/SRT/2019 2008 - 09 INCOME TAX OFFICER, WARD-2(3)(7), SURAT V . KAMLESH B JAIN, PROP OF M/S. RATAN GEMS, 6/2037, PAPADWALA BUILDING, NO.301, 3RD FLOOR, BHOJABHAI NI SHERI, MAHIDARPURA, SURAT [PAN: ACYPJ7434R] 129 3322/AHD/2014 2007 - 08 INCOME TAX OFFICER, WARD-2(1)(3), SURAT V . SHRI NANUBHAISUKHABHAI AHIR, VILLAGE: HAZIRA, TALUKA. CHORYASI, SURAT 394 270. [PAN: AESPA5558F] 130 2174/AHD/2014 2010 - 11 ASST. COMMISSIONER OF INCOME TAX, SURAT. V . THE SURAT PEOPLES CO - OPERATIVE BANK LTD., VASUDHARABHAVAN, TIMALIAWAD, NANPURA, SURAT 395 001. [PAN: AAAAT2885P] 131 3303/AHD/2014 2009 - 10 ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT. V . KESHAVJIDEVJI& SONS, BHAILBHAIWADI, TARASADI, KOSAMBA, SURAT 395 001. 17 [PAN: AACFK8179N] 132 1276/AHD/2014 2009 - 10 ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2, SURAT 395001. V . HIMJYOTI INDUSTRIES, MAA LAXMI KRUPA ESTATE, APSARA INDUSTRIAL SOCIETY, UDHNAMAGDULLA ROAD, SURAT 395007. [PAN: AAEFH7835E] 133 2857/AHD/2014 2011 - 12 INCOME TAX OFFICER, WARD-2(3), SURAT 395001. V . SHRI TAHIRHUSENGULAMBHAI PATEL, PROP. OF M/S.TAHIR BROTHERS, 65-AMAN CO- OPERATIVE SOCIETY NO.1, B/H, JIVANJYTI TALKIES, UDHANA MAIN ROAD, SURAT 394 210. [PAN: AIRPP2813K] 134 14/AHD/2015 2010 - 11 INCOME TAX OFFICER, WARD-2(3)(3), SURAT 395001. V . SHRI PRAMODRAY B RUPARELIYA, 301, SARTHI CO-OP HOUSING SOCIETY, PLOT NO.77, SECTOR 21, NEHRUL (EAST), NAVI MUMBAI 400 706. [PAN: AKDPR3591E] 135 1574/AHD/2016 2008 - 09 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 2(3), SURAT. V . M/S.SARDAR ENCLAVE (AOP), BLOCK NO.338, NR. TULSIBUNGLOW, SHASTRI ROAD, AT & POST DHAMROAD-LUMBHA, TALUKA-BARDOLI, SURAT. [PAN: AACAS 7543 M] 136 1006/AHD/2016 2011 - 12 INCOME TAX OFFICER, (INTERNATIONAL TAXATION), SURAT. V . MICRO INKS LIMITED, BILAKHIA HOUSE, MUKTAN AND MARG, CHALA, VAPI 396 191. [PAN: AAACH7063F] 137 IT(SS)A 09/AHD/2016 2010 - 11 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT. V . RIJIYA BROTHERS, NISHALFALIA, GOTALWADI, KATARGAM, SURAT 395 006. [PAN: AADFR4197A] 138 IT(SS)A 08/AHD/2016 2009 - 10 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT. V . RIJIYA BROTHERS, NISHALFALIA, GOTALWADI, KATARGAM, SURAT 395 006. [PAN: AADFR4197A] 139 IT(SS)A 06/AHD/2016 2007 - 08 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT. V . RIJIYA BROTHERS, NISHALFALIA, GOTALWADI, KATARGAM, SURAT 395 006. 18 [PAN: AADFR 4197 A] 140 1840/AHD/2016 2007 - 08 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT. V . M/S.S.R.CORPORATION, B-602, DIAMOND WORLD, VARACHHA ROAD, SURAT. [PAN: ABCFS2854B] 141 IT(SS)A 54/AHD/2016 2003 - 04 INCOME TAX OFFICER, WARD-3(3)(4), SURAT. V . RAJHANS BUILDERS, B-210/211, YASH PLAZA, OPP. DHANMILL COMPOUND, VARACHHA ROAD, SURAT 395 006. [PAN: AAFFR3094L] 142 IT(SS)A.NO.55/AH D/2016 2004 - 05 INCOME TAX OFFICER, WARD-3(3)(4), SURAT. V . RAJHANS BUILDERS, B-210/211, YASH PLAZA, OPP. DHANMILL COMPOUND, VARACHHA ROAD, SURAT 395 006. [PAN: AAFFR3094L] 143 IT(SS)A 56/AHD/2016 2005 - 06 INCOME TAX OFFICER, WARD-3(3)(4), SURAT. V . RAJHANS BUILDERS, B-210/211, YASH PLAZA, OPP. DHANMILL COMPOUND, VARACHHA ROAD, SURAT 395 006. [PAN: AAFFR3094L] 144 IT(SS)A 07/AHD/2016 2008 - 09 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT. V . RIJIYA BROTHERS, NISHALFALIA, GOTALWADI, KATARGAM, SURAT 395 006. [PAN: AADFR4197A] 145 1505/AHD/2016 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT. V . SUMANGAL CORPORATION, 201, RATANDEEPAPPARTMENT, NAGORIWAD, SAIYEDPURA, SURAT. [PAN: AAXFS6254P] 146 2042/AHD/2016 2012 - 13 INCOME TAX OFFICER, DAMAN WARD, DAMAN. V . SHRI SURESH SHANKARPRASAD GUPTA, PROP. OF M/S.MAHAVIR INDUSTRIES, 8/C, 501/, ALICA NAGAR, LOKHANDWALA TOWNSHIP, KANDIVALI EASE, MUMBAI 400 101. [PAN: APVPG8529A] 147 289/AHD/2016 2011 - 12 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 2(3), SURAT. V . SHRI KAMLESHDHANSUKHBHAI PATEL, ISHWARKRUPA, B/H ANAND PARK, ALTHAN, ALTHANBHARTHANA, TAL- CHORIYASI, DIST SURAT- 395007. [PAN: AMAPP3978L] 148 1611/AHD/2016 2011 - 12 INCOME TAX OFFICER, WARD-2(2)(4), OLD. V . SMT. SONALBEN HARESHBHAI MEHTA, 19 WARD - 5(4), SURAT. 8/1702, SETANFALIYA, GOPIPURA, SURAT 395 001. [PAN: ABJPM9175A] 149 1483/AHD/2016 2012 - 13 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT 395 001. V . SHRI MOHAN RAMJIBHAIMUNJANI, 29, SADHNA CO-OP. HOUSING SOCIETY, ATHWALINES, UMRAJAKAT NAKA, SURAT 395 006. [PAN: ACJPM1823A] 150 1482/AHD/2016 2012 - 13 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT 395 001. V . SHRI GANESH RAMJIBHAIMUNJANI, 30-B,SADHNA SOCIETY, VARACHHA ROAD, SURAT 395 006. [PAN: ABEPM9618F] 151 3097/AHD/2016 2012 - 13 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT 395001. V . ANJANI LAND DEVELOPERS, BLOCK NO.392-B, AT PARIYA, TAL. OLPAD, DIST. SURAT 394130. [PAN: AAQFA6253P] 152 1808/AHD/2014 2010 - 11 ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT. V . KEENARA FILAMENTS PVT. LTD., 316, SUPER DIAMOND MARKET, NR. MINI BAZAR, VARACHHA ROAD, SURAT. [PAN: AABCK0097P] 153 1832/AHD/2013 2009 - 10 INCOME TAX OFFICER, WARD-1(2), SURAT 395001. V . GENERAL INFRA PROJECTS PVT. LTD., 10/2071-72, MALVINIWADI, NR. MAKKA APARTMENT, CHOWK BAZAR, SURAT 395 003. [PAN: AADCG0748H] 154 IT(SS)A 143/AHD/2015 2004 - 05 INCOME TAX OFFICER, WARD-3(2)(4), SURAT 395001 V . SHRI JIVRAJBHAIHARKHABHAIBA LAR, 59, KANTARESHWAR SOCIETY, KATARGAM ROAD, SURAT 395 004. [PAN: ABOPB8649M] 155 IT(SS)A 144/AHD/2015 2005 - 06 INCOME TAX OFFICER, WARD-3(2)(4), SURAT 395001 V . SHRI JIVRAJBHAIHARKHABHAIBA LAR, 59, KANTARESHWAR SOCIETY, KATARGAM ROAD, SURAT 395 004. [PAN: ABOPB8649M] 156 IT(SS)A 145/AHD/2015 2006 - 07 INCOME TAX OFFICER, WARD-3(2)(4), SURAT 395001 V . SHRI JIVRAJBHAIHARKHABHAIBA LAR, 20 59, KANTARESHWAR SOCIETY, KATARGAM ROAD, SURAT 395 004. [PAN: ABOPB8649M] 157 IT(SS)A 146/AHD/2015 2007 - 08 INCOME TAX OFFICER, WARD-3(2)(4), SURAT 395001 V . SHRI JIVRAJBHAIHARKHABHAIBA LAR, 59, KANTARESHWAR SOCIETY, KATARGAM ROAD, SURAT 395 004. [PAN: ABOPB8649M] 158 1112/AHD/2015 2008 - 09 INCOME TAX OFFICER, WARD-3(2)(4), SURAT 395001 V . SHRI JIVRAJBHAIHARKHABHAIBA LAR, 59, KANTARESHWAR SOCIETY, KATARGAM ROAD, SURAT 395 004. [PAN: ABOPB8649M] 159 3307/AHD/2014 2006 - 07 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(2), SURAT 395 001. V . SPARKLE DIAM PVT. LTD., T-724, BELGIUM TOWER, OPP.LINEAR BUS STAND, RING ROAD, SURAT 395 001. [PAN: AAFCS4186D] 160 2223/AHD/2013 2008 - 09 ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6, SURAT. V . SHRI JERABHAIPARSOTTAMBHAIT HESIA, A-17, VITHAL NAGAR, HIRABAUG, VARACHHA ROAD, SURAT 395 008. [PAN: AAMPT5794K] 161 2881/AHD/2013 2005 - 06 ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT. V . SHREYANS TEXTILES LIMITED, A-4008, RAGHUKUL TEXTILE, MARKET RING ROAD, SURAT. [PAN: AADCS3941E] 162 C.O.NO.89/AHD/ 2014 2005 - 06 SHREYANS TEXTILES LIMITED, A-4008, RAGHUKUL TEXTILE, MARKET RING ROAD, SURAT. [PAN: AADCS3941E] V . DCIT, CENTRAL CIRCLE-2, SURAT. 163 2882/AHD/2013 2005 - 06 ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT. V . SHREYANS PRINTS PVT. LTD., 3021-3041, ADARSH TEXTILE MARKET-2, RING ROAD, SURAT. [PAN: AADCS3285R] 164 C.O.NO.90/AHD/ 2014 2005 - 06 SHREYANS PRINTS PVT. LTD., 3021-3041, ADARSH TEXTILE V . DCIT, CENTRAL CIRCLE-2, SURAT. 21 MARKET - 2, RING ROAD, SURAT. [PAN: AADCS3285R] 165 2883/AHD/2013 2006 - 07 ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT. V . SHREYANS PRINTS PVT. LTD., 3021-3041, ADARSH TEXTILE MARKET-2, RING ROAD, SURAT. [PAN: AADCS3285R] 166 C.O.NO.91/AHD/ 2014 2006 - 07 SHREYANS PRINTS PVT. LTD., 3021-3041, ADARSH TEXTILE MARKET-2, RING ROAD, SURAT. [PAN: AADCS3285R] V . DCIT, CENTRAL CIRCLE-2, SURAT. 167 2884/AHD/2013 2007 - 08 ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT. V . SHREYANS PRINTS PVT. LTD., 3021-3041, ADARSH TEXTILE MARKET-2, RING ROAD, SURAT. [PAN: AADCS3285R] 168 C.O.NO.92/AHD/ 2014 2007 - 08 SHREYANS PRINTS PVT. LTD., 3021-3041, ADARSH TEXTILE MARKET-2, RING ROAD, SURAT. [PAN: AADCS3285R] V . DCIT, CENTRAL CIRCLE-2, SURAT. 169 1259/AHD/2013 2009 - 10 INCOME TAX OFFICER, WARD-1(3), SURAT. V . KOMAL YARN INDUSTRIES PVT. LTD., 4026-27, WORLD TRADE CENTRE, RING ROAD, SURAT 395 001. [PAN: AACCK3157F] 170 269/SRT/2018 2010 - 11 ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(2), SURAT. V . SHANTI ENTERPRISE, MILLENNIUM TEXTILE MARKET, SHOP NO.1013- 14, UMARWADA KAMELA DARWAJA, RING ROAD, SURAT 395 002. [PAN: AALFS5217L] 170 IT(SS)A 204/AHD/2013 BLOCK PERIOD: 1990-91 TO 99- 2000 AND UPTO 17.08.2 000 ASST. COMMISSIONER OF INCOME TAX, CIRCLE-5, SURAT. V . SHRI PANKAJP.SHAH, 46/47, RIVER PALACE, NANPURA, SURAT 395001. [PAN: AKIPS8900K] 171 772/AHD/2012 2003 - 04 DY. COMMISSIONER OF INCOME TAX, CIRCLE- V . SHRI KISHORKUMAR PUNAMCHAND 22 2, SURAT. MASHRUWALA, 2/230, WADI MOHALLA, RUSTAMPURA, SURAT 395 002. [PAN: ABDPM3305Q] 172 1070/AHD/2012 2007 - 08 INCOME TAX OFFICER, WARD-7(1), SURAT. V . SHRI BRIJENDRASINGH M. TOMAR, PROP. UNITED SECURITY ORGANIZATION, 101, 102, 105 & 106 ORIEN HOUSE, B/H, RESHAM BHAVAN, LAL DARWAJA, SURAT. [PAN: AAWPT9823E] 173 1642/AHD/2011 2008 - 09 ASST. COMMISSIONER OF INCOME TAX, CIRCLE-7, SURAT. V . SHRI LALITJEETMAL KOTHARI, PROP. M/S.VISHAL OVERSEAS G-01, VITRAG CHAMBER, THOBA SHERI, MAHIDHARPURA, SURAT. [PAN: ACHPK3373M] 174 2601/AHD/2011 2008 - 09 INCOME TAX OFFICER, WARD-8(2), SURAT. V . SHRI HITESH B.PATEL, PROP. M/S. PARTH TRADING CO. 4, DEVPOOJA SO., NR. GULABWADI VED DABHOLI ROAD, SURAT 395 006. [PAN: ADGPP3846A] 175 1970/AHD/2016 2007 - 08 INCOME TAX OFFICER, WARD-2(3)(8), SURAT. V . RIKHAB SAJJANKUMAR JAIN, PLACED RELIANCE ON THE DECISION OF R. RISHAB& CO., 101, 1 ST FLOOR, TULSI SHRI BUILDING, MAHIDHARPURA, SURAT. [PAN: AHAPJ8553G] 176 IT(SS)A 83/AHD/2012 2007 - 08 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE1, SURAT. V . GARDEN SILK MILLS LTD., GARDEN MILLS COMPLEX, SAHARA GATE, SURAT 395001. [PAN: AAACG 8932 C] 178 IT(SS)A 84/AHD/2012 2008 - 09 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE1, SURAT. V . GARDEN SILK MILLS LTD., GARDEN MILLS COMPLEX, SAHARA GATE, SURAT 395001. [PAN: AAACG8932C] 179 1560/AHD/2014 2006 - 07 DY. COMMISSIONER OF INCOME TAX, CIRCLE 6, SURAT. V . SIDDHI BUILDERS, 6, SARDAR SHOPPING CENTRE, SARDAR BAUG, BARDOLI, DIST. SURAT. [PAN: AALFM 9488 K] 23 180 1561/AHD/2014 2006 - 07 DY. COMMISSIONER OF INCOME TAX, CIRCLE 6, SURAT. V . SIDDHI DEVELOPERS, 6, SARDAR SHOPPING CENTRE, SARDARBAUG, BARDOLI, DIST. SURAT. [PAN: ABBS2104H] 181 1319/AHD/2013 2009 - 10 INCOME TAX OFFICER, WARD-2(4), SURAT. V . PANKAJ JEWELS, PLOT NO.192, SURAT SPECIAL ECONOMIC ZONE, SACHIN, SURAT 394 230. [PAN: AAKFP2270M] 182 C.O.NO.172/AHD /2013 2009 - 10 PANKAJ JEWELS, PLOT NO.192, SURAT SPECIAL ECONOMIC ZONE, SACHIN, SURAT 394 230. [PAN: AAKFP2270M] V . INCOME TAX OFFICER, WARD-2(4), SURAT. 183 18/SRT/2019 2012 - 13 ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT. V . MUKESH NANUBHAI DESAI, 01, SHRI DARSHAN SOCIETY, JAMNA NAGAR BUS STAND, GHODDOD ROAD, SURAT. [PAN: AATPD0728R] 184 2169/AHD/2016 2009 - 10 ASST. COMMISSIONER OF INCOME TAX (OSD), WARD- 1(3)(9), SURAT. V . SUDHIR KUMAR DAYALJIBHAI DESAI, A-28, SANGITA PARK SOCIETY, B/H. BEJANWALA COMPLEX, TADWADI, RANDER ROAD, SURAT. [PAN: ABFPD2381R] 185 3095/AHD/2016 2012 - 13 DY. COM MISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT 395001. V . MARUTI DEVELOPERS, ABHISHEK RESIDENCY,NR. KRISHNA TOWNSHIP, MOTAVARACHHA, SURAT 395 006. [PAN: AASFM4767E] 186 291/AHD/2013 2006 - 07 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT. V . TAHA WIRES PVT. LTD., 3/802, MUCHHALA POLE, NAVPURA, SURAT. [PAN: AAACT8700H] 187 IT(SS)A 226/AHD/2012 2005 - 06 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT. V . TAHA WIRES PVT. LTD., 3/802, MUCHHALA POLE, NAVAPURA, SURAT 395 003. [PAN: AAACT8700H] 188 WTA NO. 07/AHD/2012 2006 - 07 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT. V . TAHA WIRES PVT. LTD., 3/802, MUCHHALA POLE, NAVAPURA, SURAT 395 003. [PAN: AAACT8700H] 189 1788/AHD/2012 2009 - 10 ASST. COMMISSIONER OF INCOME TAX, V . SAR CREATION, B-604-5, TIRUPATI PLAZA 24 CIRCLE - 5, SURAT. APARTMENT, NR. COLLECTOR OFFICE, ATHWA GATE. SURAT 395 001. [PAN: AAXFS2683Q] 190 641/AHD/2011 2003 - 04 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT. V . RIVAA EXPORTS, RIVAA HOUSE, UDHNADARWAJA, RING ROAD, SURAT 394 230. [PAN: AADFP1706H] 191 643/AHD/2011 2005 - 06 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT. V . RIVAA EXPORTS LTD., RIVAA HOUSE, UDHNADARWAJA, RING ROAD, SURAT 394 230. [PAN: AAACE8331P] 192 645/AHD/2011 2004 - 05 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT. V . RIVAAFASHION PVT. LTD., RIVAA HOUSE, UDHNADARWAJA, RING ROAD, SURAT 394 230. [PAN: AABCK7808R] 193 1934/AHD/2010 2006 - 07 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4, SURAT. V . M/S. SURAT BEVERAGES LIMITED, 101-107, SAJNI COMPLEX, NR. SMCE COMPLEX, CITY LIGHT, SURAT [PAN: AADCS0403K] 194 1196/AHD/2016 2008 - 09 DY. COMMISSIONER OF INCOME TAX, CIRCLE- 1(3), SURAT. V . M/S. SHREEJI ENTERPRISE, L-4, NANDANVAN COMPLEX, ANAND MAHAL ROAD, SURAT-395001 CORRESPONSENCE ADDRESS: C/O. DHARMESH K. SHAH, 1008, ADESHWAR PARK, ADARSH SOCIETY, ATHWALINES, SURAT [PAN: ABJFS2664J] 195 516/AHD/2016 2012 - 13 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(2), SURAT. V . M/S. NEEL IMPEX PLOT NO. 152, 2 ND FLOOR, SURAT SPECIAL ECONOMIC ZONE, SACHIN, SURAT- 394230 [PAN: AAHFN0599E] 196 1702/AHD/2017 2012 - 13 INCOME TAX OFFICER, WARD-2(1)(2), SURAT V . M/S. SHILPA POLYPACK PVT. LTD., 410, HIRA PANNA MARKET, RING ROAD, SURAT [PAN: AAJCS2208L] 197 IT(SS)A 190/AHD/2017 2013 - 14 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT V . SHRI PITAMBER B RUCHANDANI, 60, NARMAD NAGAR, NR. ADARSH SOCIETY, 25 ATHWALINES, SURAT - 395007 [PAN: AAQPR4470F] 198 351/AHD/2017 2012 - 13 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT V . SHRI RAJENDRA MANUBHAINAIK, A-49, B-49, SARDAR PARK SOCIETY, BHATAR CHAR RASTA, BHATAR, SURAT [PAN: AAQPN5649A] 199 IT(SS)A 279/AHD/2017 2011 - 12 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT V . SHRI DHARMICHAND SOHANLAL JAIN, 106, SARYU CHAMBERS, JADDA KAHDI, MAHIDHARPURA, SURAT- 395003 [PAN: ABHPJ0584C] 200 988/AHD/2015 2010 - 11 INCOME TAX OFFICER, WARD-3(2)(5), SURAT V . M/S. HARIKRISHNA GEMS, 19, ABC 20, AB, PATEL IND. ESTATE., KATARGAM ROAD, SURAT-395008 [PAN: ABKFS9374A] 201 1972/AHD/2016 2012 - 13 INCOME TAX OFFICER, WARD-2(3)(2), SURAT V . SHRI ISHWARBHAI NAROTTAMBHAI PATEL, 337, NISHAL FALIA, PUNA, TAL. CHORYASHI, SURAT 394 210. [PAN: ARQPP3285K] 20 2 1975/AHD/2016 2012 - 13 INCOME TAX OFFICER, WARD-2(3)(1), SURAT V . SMT.BHARTIBEN I. PATEL, 337, NISHAL FALIA, PUNAGAM, SURAT. [PAN: BHMPP8334E] 20 3 1682/AHD/2017 2013 - 14 DCIT, CIRCLE - 1(1)(1), SURAT. V . ANUSHREE SAREES PVT. LTD., D-5409, RAGHUKUL TEXTILE MARKET, RING ROAD, SURAT 395 002. [PAN: AAGCA5772J] ASSESSEE BY SHRI/SMT./MS. RASESH SHAH-CA, RAMESH KUMAR MALPANI-CA, S.K.KABRA-CA, HIREN VEPARI-CA, RAKESH SHAH- CA, MANISH J SHAH-ADV., MEHUL R.SHAH-CA, AKSHAY MODI-CA, CHAITALI SHAHCA, BIPIN JARIWALA-ADV., DILEEP PATEL-CA, RIYA BAJAJ- CA, GUNJAN SHAH-CA, SUCHEK ANCHALIYA-CA, SHAVNAK ZAVERI-CA, KAMLESH N.BHATT-CA, PARAS PARMAR-CA, & NONE. REVENUE BY SHRI SREENIVAS T. BIDARI - CIT(DR) & SHRI ANIL DHAKA SR.DR DATE OF HEARING 23.08.2019 DATE OF PRONOUNCEMENT 23.08.2019 26 /ORDER PER BENCH: 1. THE ABOVE MENTIONED 198 APPEAL(S) FILED BY THE REVENUE AND 5 CROSS OBJECTIONS BY THE ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDER(S) OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-1, 2, 3 AND 4, SURAT OF VARIOUS DATES FOR THE AFOREMENTIONED ASSESSMENT YEARS. 2. WE HAVE HEARD THE ABOVE APPEAL (S), AND FIND THAT THE TAX EFFECT INVOLVED, IS BELOW RS.50LAKHS. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 8 TH AUGUST 2019 [F.NO.279/ MISC.142/ 2007-ITJ (PT)]BY AMENDING PARA 3 OF CBDT CIRCULAR NO.3/2018 DATED 11.07.2018 HAS ENHANCED THE MONETARY LIMIT FOR FILING OF APPEAL BEFORE TRIBUNAL AT RS.50 LAKHS AND HAS ALSO REMOVED ANOMALY IN PARA 5 OF SAID CIRCULAR NO. 3/2018.WE FIND THAT THE PRESENT CASES DO NOT FALL WITHIN THE EXCEPTIONS CLAUSE 10 OF SAID CIRCULAR NO.3/2018. FURTHER, THE ABOVE CIRCULAR IS ALSO APPLICABLE TO ALL PENDING APPEALS AS CLARIFIED BY THE CBDT VIDE LETTER DATED 20.08.2019 [F.NO.279/MISC./M-93/2018-ITJ] AND IN THE LIGHT OF JUDGEMENT OF HON`BLE SUPREME COURT IN THE CASE OF PR. CIT, JAIPUR V. MEENAKSHI MODI SLP (CIVIL) DIARY NO. 25076 OF 2019-DATED 16.08.2019 WHEREIN THE HON`BLE SUPREME COURT HAS DISMISSED THE APPEAL OF REVENUE, AS TAX INVOLVED WAS LESS THAN RS. 2 CRORES. THEREFORE, THE PRESENT APPEALS ARE NOT MAINTAINABLE AS PER ABOVE CIRCULAR NO. 17/2019, HENCE DISMISSED AS WITHDRAWN AND THE RELATED CROSS OBJECTIONS FILED BY THE ASSESSEES HAVE BECOME INFRUCTUOUS. 27 HOWEVER, THE REVENUE IS AT LIBERTY TO APPROACH TO THIS TRIBUNAL FOR RECALLING THIS ORDER, IF IT COMES TO THE NOTICE OF THE AO THAT THE TAX EFFECT IS MORE THAN THE MONETARY LIMIT PRESCRIBED UNDER THE SAID CIRCULAR OR THE APPEAL(S) IS FALLS WITHIN THE AMBIT OF THE EXCEPTIONS PROVIDED UNDER THE SAID CIRCULAR. 3. IN THE RESULT, ALL THE ABOVE CAPTIONED APPEALS OF THE REVENUE ARE DISMISSED AND CROSS OBJECTIONS OF THE ASSESSEES ARE DISMISSED AS INFRUCTUOUS. 4. THE ORDER PRONOUNCED IN THE OPEN COURT ON 23.08.2019. SD/- SD/- (MADHUMITA ROY) (O.P.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT: DATED: 23 RD AUGUST, 2019/ S.GANGADHARA RAO, SR.PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT
