INCOME TAX OFFICER, WARD-1(2)(6), SURAT, ADAJAN vs. VIKRAMBHAI MANGALDAS MEHTA, ADAJAN

आयकर अपीलीय अधिकरण, सूरत न्यायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 628/SRT/2025 (AY 2012-13) (Physical hearing) Income Tax Officer, Ward-1(2)(6), Surat, Room No.303, Anavil Business Centre, Hazira Road, Adajan, Surat-395009 बनाम Vs Vikrambhai Mangaldas Mehta 2, Shankheshwar Apartment, Rander Road, Opp. Navyug College, Adajan, Surat-395 009 [PAN : ABXPM 7448 L] अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से /Assessee by Shri Deep Shah, AR राजस्व की ओर से / Revenue by Shri Ajay Uke– Sr-DR सुनवाई की तारीख/Date of hearing 15.09.2025 उद्घोषणा की तारीख/Date of pronouncement 28.11.2025 Order under section 254(1) of Income Tax Act PER DINESH MOHAN SINHA, JUDICIAL MEMBER:

This appeal by assessee is directed against the order of Ld. Commissioner of Income-tax, Appeal,Addl/JCIT(A)-8, Mumbai [for short, “Ld. CIT(A)