CHOKSI SUBHDRABEN CHHOTALAL,SURAT vs. WARD 2(2)(1), SURAT

ITA 585/SRT/2026Status: DisposedITAT Surat30 July 2026AY 2017-185 pages

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Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Umesh Dalal, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 16.06.2026Pronounced: 30.07.2026

PER : SUCHITRA KAMBLE, J M: These appeals filed by the assessee are against the orders passed by the Learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A) [in short “CIT(A)”], Faridabad dated 24.12.2025 & 02.04.2026 for the Assessment Years (in short “AY”) 2009-10 & 2017-18 respectively.

2.

As the facts are identical in these appeals, we hereby pass a consolidated order by taking ITA No.576/SRT/2026 pertaining to A.Y. 2009-10 as the lead case.

3.

The assessee has raised the following grounds of appeal:

“1. On the facts and circumstances of the case, the learned Commissioner of I

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