SURENDRASINH PARBATSINH SOLANKI,MAHESANA vs. ITO WARD 1, MEHSANA, MEHSANA

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD

BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER

आयकर अपील सं./I.T.A. Nos. 902 & 903/Ahd/2026 (िनधा"रण वष" / Assessment Years : 2020-21 & 2021-22)

बनाम Shaileshkumar ITO / Dwarikaprasad Yadav Ward-1, Patan Vs. A1 Type 2, Ladwad Road, Mahesana H.O, Mahesana, Gujarat - 384001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACPY5098E (Appellant) .. (Respondent)

& आयकर अपील सं./I.T.A. No. 904/Ahd/2026 (िनधा"रण वष" / Assessment Year : 2024-25)

बनाम Surendrasinh Parbatsinh ITO / Ward-1, Mehsana Solanki Vs. 150 Lucky Park Society, Modhera Road, Mahesana I/E, Mahesana, Mahesana IES S.O, Mehsana, Gujarat - 384002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AEOPS0464C (Appellant) .. (Respondent)

&

ITA No.902 to 906/Ahd/2026 . [Shaileshkumar D. Yadav & Ors.] - 2 – आयकर अपील सं./I.T.A. Nos. 905 & 906/Ahd/2026 (िनधा"रण वष" / Assessment Years : 2020-21 & 2021-22)

Surendra Hiraman Pal बनाम ITO / 102 A, Avdhut Row House Ward-1, Mehsana Vs. Society, Nr. Saibaba Temple, Sobhasan B.O, Rupal, Mahesana, Gujarat - 384001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AHWPP9338D (Appellant) .. (Respondent)