NALINKANT BHIKHALAL PATHAK,BHAVNAGAR vs. THE ITO, WARD-1(8), BHAVNAGAR
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “SMC” BENCH
Before: DR. BRR Kumar, Vice President
And Shri T. R. Senthil Kumar, Judicial Member
Nalinkant Bhikhalal
Pathak
Plot No. 678,
“Jyotika” Sector 9,
Iscon 11 Sidsar Road,
Bhavnagar-364060
Gujarat
PAN: ACVPP2337E
(Appellant)
Vs
Income Tax Officer
Ward-1(8),
Bhavnagar
(Respondent)
Assessee Represented: Shri Narendra Singh K
Vaghela, A.R.
Revenue Represented: Shri Rohit Aasudani, Sr. D.R.
Date of hearing
: 10-11-2025
Date of pronouncement : 13-11-2025
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the appellate order dated 18.07.2025 passed by the Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19. Assessment Year 2018-19
I.T.A No. 1711/Ahd/2025 A.Y. 2018-19 Page No Nalinkat Bhikhalal Pathak vs. ITO
Brief facts of the case is that the appellant is an individual filed his Return of Income for the Asst. Year 2018-19 on 29-09-2018 admitting total income of Rs.3,69,940/- and a revised return on 12-10-2018 admitting total income of Rs.3,65,380/-. The return was taken for scrutiny assessment for the reason that the purchase value of the immovable property along with the income disclosed is substantially less than the value as per the Stamp Duty Authority. Since the property purchased by the assessee was Rs.20,00,000/- and the registration value by the Sub-