HEMANT T JAIN (HUF),MUMBAI vs. INCOME TAX OFFICER-2(3)(6), SURAT, SURAT

ITA 411/SRT/2025Status: DisposedITAT Surat09 July 2026AY 2013-1414 pages

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Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

For Appellant: Shri Himanshu Gandhi, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 22.06.2026Pronounced: 09.07.2026

Per B.M. Biyani, AM: The captioned two (2) appeals are filed by same assessee; the counsels representing in these matters are same and the issues are also identical, hence they are being disposed of by this consolidated order for the sake of convenience.

ITA 411/SRT/2025 – AY 2013-14:

2.

This appeal is directed against the order of first-appeal dated 26.02.2025 passed by learned Commissioner of Income-tax (Appeals), NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of assessment-order

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Hemant T. Jain (HUF) ITA Nos. 411 & 412/SRT/2025 - AY : 2013-14 & 2014-15 dated 29.05.2023 passed by learned Assessment Unit of Income-tax De

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