How many judgments cite Hiaben Jayantilal Shah v. ITO?

66 judgments on BharatTax cite Hiaben Jayantilal Shah v. ITO (310 ITR 31), spanning 2015 to 2026.

Which sections of the Income Tax Act does Hiaben Jayantilal Shah v. ITO come up under?

It is most often cited in judgments turning on Section 147, Section 55A, Section 143(3), Section 144B, Section 148, Section 155(15).

Hiaben Jayantilal Shah v. ITO

310 ITR 31High Court2009#1718 most cited

What is Hiaben Jayantilal Shah v. ITO authority for?

When an assessee presents a registered valuer's report for an asset, the Assessing Officer, if forming an opinion that the value claimed is less than the fair market value, must refer the valuation to the Valuation Officer under Section 55A(a). The AO cannot unilaterally reject the registered valuer's report or resort to Section 55A(b) in such a scenario.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Hiaben Jayantilal Shah v. ITO · Section 55A · registered valuer report · Assessing Officer · Valuation Officer reference · fair market value · Section 55A(a) · Section 55A(b) · DVO reference · property valuation

Also reported as

181 Taxmann 191

Sections most often in play

Section 147 Section 55A Section 143(3)Section 144B Section 148 Section 155(15)Section 48 Section 50C

Issues it is cited on

section 55a section 55 fair market value section 143 prescribed section 14 section 143(3)

Judgments citing Hiaben Jayantilal Shah v. ITO

VIJAY PAL SINGH,HARDOI vs. ASSESSMENT UNIT, NFAC

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 56/LKW/2026[2019-20]Status: DisposedITAT Lucknow30 Mar 2026AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 147ASection 50CSection 50C(2)Section 55ASection 56(2)(vii)

…of the asset. Any such situation would be governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiaben Jayantilal Shah v. ΙΠΟ [2009] 310 ITR 31/181 Taxman 191 (Guj.). In the said decision, it was held and observed as under:- "10. Under clause(a) of sec. 55A of the Act under the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by the Registered Valuer, if t…

JAYENDRABHAI KANTILAL PATEL,VADODARA vs. THE ITO, WARD-1(2)(4), VADODARA

In the result, the appeal filed by the assessee is allowed

ITA 1732/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad14 Nov 2025AY 2011-12

Bench: DR. BRR KUMAR (Vice President), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri M K Patel, AdvocateFor Respondent: Shri Rohit Aasudani, Sr. DR

Section 143(3)Section 55A

…of the asset. Any such situation would be governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiaben Jayantilal Shah v. ITO [2009] 310 ITR 31/181 Taxman 191 (Guj.). In the said decision, it was held and observed as under:- "10. Under clause(a) of sec. 55A of the Act under the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by the Registered Valuer, if th…

MANICK CHANDRA PAUL,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 614/KOL/2024[2014-15]Status: DisposedITAT Kolkata02 Jul 2024AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2014-15

For Appellant: Shri S. K. Tulsiyan, AdvocateFor Respondent: Shri Chandan Das, Addl. CIT, Sr. DR

Section 143(3)Section 2(47)Section 250Section 55ASection 80

…which is not permissible as per the provisions of the Act. The Ld. AR relied on the decision in CIT Vs. Umedbhai International P. Ltd. [2011] 330 ITR 506 (Cal) and para 12 of the order of the Hon’ble Gujarat High Court in Hiaben Jayantilal Shah Vs. ITO [2009] 310 ITR 31 (Guj) and emphasized that the AO ought to have accepted the registered valuer’s report and he was not competent to make any observation about the valuation officer’s report and as no reference was made to the DVO, therefore, the addition made by the AO deserves to be deleted. 7. We have examined the matter and gone through the provisions of sectio…

SHRI NEERAV SHAILESH PAREKH,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 535/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2008-09

Bench: Ms. Suchitra Kambleassessment Year: 2008-09

Section 143(1)Section 143(2)Section 48

…es. What was allowed to be substituted was only the cost of acquisition under Section 48 read with Section 55A of the Act. The Ld. AR relied upon the following decisions :- a) Gaurangiaben S. Shodhan (2014) 45 Taxmann.com 356 (Guj) b) Hiaben Jayantilal Shah, 310 ITR 31 c) Akash Associatioan (2016) 76 Taxmann.com 344 (Ahd. Tribunal) which is confirmed by the Hon’ble Gujarat High Court in (2017) 87 Taxmann.com 84. d) Eldeco Infrastructure & Properties Limited (2012) 23 Taxmann.com 17 (Delhi) 6. The Ld. AR further submitted that Section 50CA is the Section which allows the Assessing Officer to substitute the sale…

KIRANKUMAR RAMANLAL NAIK,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(2), SURAT

In the result, the appeal of the assessee is allowed

ITA 18/SRT/2023[2012-13]Status: DisposedITAT Surat18 Apr 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.18/Srt/2023 "नधा"रण वष"/Assessment Year: (2012-13) (Virtual Hearing) Kirankumar Ramanlal Naik, Vs. Income Tax Officer, 415, Dabhi Street, Near Zanda Chowk, Ward-2(3)(2), Room No.615, 6Th Floor, Aayakar Bhavan, Mota Varachha, Surat – 395006. Majura Gate, Surat-395001 (""थ" /Respondent) (अपीलाथ" /Appellant) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akcpn2062P िनधा"रती की ओर से /Appellant By Shri Rushin Patel, Ar राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing 11/04/2023 घोषणा की तारीख/Date Of Pronouncement 18/04/2023

Section 143(3)Section 147Section 55A

…of the asset. Any such situation would be governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiaben Jayantilal Shah v. ITO [2009] 310 ITR 31/181 Taxman 191 (Guj.). In the said decision, it was held and observed as under:— "10. Under clause (a) of sec. 55A of the Act under the Assessing officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by the Registered Valuer, if t…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3177/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

…e of the asset. Any such situation would be governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of HiabenJayantilal Shah v. ITO [2009] 310 ITR 31/181 Taxman 191 (Guj.). In the said decision, it was held and observed as under:— "10. Under clause(a) of sec. 55A of the Act under the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by the Registered Valuer, if th…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3176/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…of the asset. Any such situation would be governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiaben Jayantilal Shah v. ITO [2009] 310 ITR 31/181 Taxman 191 (Guj.). In the said decision, it was held and observed as under:— 20 ITA NO.3135& 3136/MUM/2019 (A.Y: 2009-10) M/s. ACC Limited "10. Under clause(a) of sec. 55A of the Act under the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in ac…

ACC LTD.,MUMBAI vs. ADDL CIT(LTU) , MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3137/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

ACC LTD.,MUMBAI vs. DCIT(LTU) - 1, MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3136/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…of the asset. Any such situation would be governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiaben Jayantilal Shah v. ITO [2009] 310 ITR 31/181 Taxman 191 (Guj.). In the said decision, it was held and observed as under:— 20 ITA NO.3135& 3136/MUM/2019 (A.Y: 2009-10) M/s. ACC Limited "10. Under clause(a) of sec. 55A of the Act under the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in ac…

ACC LTD.,MUMBAI vs. DCIT(LTU) - 1, MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3135/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…of the asset. Any such situation would be governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiaben Jayantilal Shah v. ITO [2009] 310 ITR 31/181 Taxman 191 (Guj.). In the said decision, it was held and observed as under:— 20 ITA NO.3135& 3136/MUM/2019 (A.Y: 2009-10) M/s. ACC Limited "10. Under clause(a) of sec. 55A of the Act under the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in ac…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 268/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Feb 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Ltu (Formerly Known As The Associated Cement 29Th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - Ltu-1 V. M/S. Acc Limited 29Th Floor, Center-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

ACC LTD ( FORMELRY KNOWN AS THE ASSOCIATED CEMENT COMPANIES LTD),MUMBAI vs. ADDLL CIT ,(LTU), MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 6638/MUM/2018[2008-09]Status: DisposedITAT Mumbai28 Feb 2023AY 2008-09

Section 143(3)Section 14A

ACC LTD,MUMBAI vs. ASST CIT LTU, MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 6082/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…of the asset. Any such situation would be governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiaben Jayantilal Shah v. ITO [2009] 310 ITR 31/181 Taxman 191 (Guj.). In the said decision, it was held and observed as under:— "10. Under clause(a) of sec. 55A of the Act under the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by the Registered Valuer, if th…

ACC LTD ( FORMERLY KNOWN AS THE ASSOCIATES CEMENT COMPANIES LTD),MUMBAI vs. ADDL CIT LTU, MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 4669/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…of the asset. Any such situation would be governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiaben Jayantilal Shah v. ITO [2009] 310 ITR 31/181 Taxman 191 (Guj.). In the said decision, it was held and observed as under:— "10. Under clause(a) of sec. 55A of the Act under the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by the Registered Valuer, if th…

ADDL.C.I.T. LTU, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 4556/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…of the asset. Any such situation would be governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiaben Jayantilal Shah v. ITO [2009] 310 ITR 31/181 Taxman 191 (Guj.). In the said decision, it was held and observed as under:— "10. Under clause(a) of sec. 55A of the Act under the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by the Registered Valuer, if th…

JITENDRA SHANTILAL PATEL,AHMEDABAD vs. THE ITO, WARD-14(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2360/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad07 Oct 2022AY 2011-12

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kambleassessment Year :2011-12 Jitendra Shantilal Patel Vs. Ito, Ward-14(3) 2, Ajubhai Park, Ahmedabad. Opp: Panetar Party Plot Thaltej, Ahmedabad 380 059. अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Shri Kalpesh Shah, Ar Revenue By : Shri Shramdeep Sinha, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 15/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 07/10/2022 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Passed By The Ld. Commissioner Of Income-Tax(Appeals)-4, Ahmedabad [Hereinafter Referred To As “Ld.Cit(A) Under Section 250(6) Of The Income Tax Act, 1961 ("The Act" For Short) Dated 17.10.2018 Pertaining To The Asst.Year 2011-12. 2. The Ground Raised By The Assessee In His Appeal As Under: “1. Order Bad In Law: The Learned Commissioner Of Income Tax Appeals - 4 Grossly Erred To Uphold Order Of Assessing Officer Disrespecting Order Of Hon'Ble Gujarat High Court. 2. Order Passed Overlooking Judicial Discipline & Precedents: 2

For Appellant: Shri Kalpesh Shah, ARFor Respondent: Shri Shramdeep Sinha, Sr.DR

Section 154Section 250(6)Section 55A

…arat High Court on the same point of law as represented in written submissions dated 09/02/2015, as re-produced here-under 23. We wish to place reliance on judgments of Hon'ble jurisdictional Gujarat High Court in case of Hitaben Jayantilal Shah vs ITO (2009) 310 ITR 31 (Gujarat High Court). The said judgment directly and fully applied to the facts of the present case. (Copy of decision enclosed as Annexure 4) 24. Further decision of Hon'ble ITAT Ahmedabad Bench C in case of ITO vs Nitin Jayantilal Shah ITA No 1988/Ahd/2009 date of order 6/5/2011. Copy of decision is enclosed on Page No 14 to 27 of Paper Book. (C…

SHRI ARVINDBHAI POPATLAL PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-13(4),, AHMEDABAD

In the result appeal filed by the assessee is partly allowed

ITA 374/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad29 Aug 2022AY 2011-12

Bench: Shri Waseem Ahmed, Accountant Memebr & Shri Siddhartha Nautiyal, Judicial Memebr

For Appellant: Shri S. N. Divatia, ARFor Respondent: 02/06/2022

Section 250Section 50CSection 54FSection 55A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMEBR & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. No. 374/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Shri Arvindbhai Popatlal The Income Tax Officer बनाम/ Patel Ward - 13(4) Vs. 3rd Floor, Nature View 17, Rudrav Saundarya Green Co Op. Hous. Soc. Building, Ashram Road, Ltd., Nr. Balaji Villa, S. P. Ahmedabad - 380009 Ring Road, Chandkheda, Ahmedabad - 382424 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ADRPP2567K .. (अपीलाथ" /Appellant) ("…

THE ITO, WARD-3(2)(7),, AHMEDABAD vs. SHRI GAUTAMBHAI BABARBHAI PATEL,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1807/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad06 Apr 2022AY 2012-13

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Royassessment Year : 2012-13 Income Tax Officer, Shri Gautambhai Babarbhai Patel, Ward 3(2)(7), Vs 1, Laxmikunj Society, Isanpur Ahmedabad Vatva Road, Isanpur, Ahmedabad-382 443 Pan : Aknpp 4848 G अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ankit Talsania, Ar Revenue By : Shri S.S. Shukla, Dr सुनवाई क" तार"ख/Date Of Hearing : 29/03/2022 घोषणा क" तार"ख /Date Of Pronouncement: 06/04/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-:

For Appellant: Shri Ankit Talsania, ARFor Respondent: Shri S.S. Shukla, DR

Section 55A

…to the show cause issued by AO and relied on many case laws as can be seen from No.7 of assessment order. I rely on the ratio laid down in following case laws:- i) CIT Vs Manjulaben N. Unadkat-Appeal No.167/2003(Guj.) ii) Hiraben Jayantilal Shah Vs. ITO & ANR 310 ITR 31 (Guj.). iii) M.V. Shah O/L Anant Mills Ltd. Vs. UJ Matain & ANRs 209 ITR 568(Guj.) In view of facts on record and ratio laid down by jurisdictional High Court, reference to the Valuation Officer itself is not as per provisions of the IT Act 1961. The fact remains that there is no alternative to the valuation report from Registered Valuer filed by…

MUKESHBHAI RAMUBHAI AHIR,,SURAT vs. ITO,WARD-1(3) (3),, SURAT

In the result, the appeal of the assessee is allowed

ITA 1652/AHD/2017[2012-13]Status: DisposedITAT Surat21 Jun 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Mukeshbhai Ramubhai Ahir Ito, Ward-1(3)(3), 49,-B, Ambanagar, Room No. 603, 6Th Floor, Vs B/H Kapadia Health Club, Aayakar Bhavan, Majura Bhatar, Surat-395002. Gate, Surat. Pan : Aqqpa1546H Applicant Respondent

Section 147Section 254(1)Section 54B

…of the asset. Any such situation would be governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiaben Jayantilal Shah v. ITO [2009] 310 ITR 31/181 Taxman 191 (Guj.). In the said decision, it was held and observed as under:— "10. Under clause(a) of sec. 55A of the Act under the Assessing officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by the Registered Valuer, if th…

SHRI VIRENDRA NATWARLAL JARIWALA,,SURAT vs. THE DY. CIT, CIRCLE-1(3),, SURAT

In the result, the appeal of the assessee is allowed

ITA 1584/AHD/2017[2013-14]Status: DisposedITAT Surat21 Jun 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Virendra Natwarlal Jariwala The Dy. Commissioner Of D-10/11, Aenav Complex-C, Income Tax, Circle-1(3), Vs City Light Road, Surat. Surat-495003. Pan : Aachj7085E Applicant Respondent Shri Sudhir Natwarlal Jariwala Ito, Ward-3(1)(5), (Huf), 6/2578, Main Road, Aayakar Bhavan, Vs Rampura, Surat-495003. Majuragate, Surat. Pan : Aaehs3103G Applicant Respondent

Section 254(1)Section 50CSection 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Shri Virendra Natwarlal Jariwala The Dy. Commissioner of D-10/11, Aenav Complex-C, Income Tax, Circle-1(3), Vs City Light Road, Surat. Surat-495003. PAN : AACHJ7085E Applicant Respondent Shri Sudhir Natwarlal Jariwala ITO, Ward-3(1)(5), (HUF), 6/2578, Main Road, Aayakar Bhavan, Vs Rampura, Surat-495003. Majuragate, Surat. PAN : AAEHS3103G Applicant Respondent Assessee by Shri Kamlesh Bhatt – CA Revenue by Ms. Anupama Singla – Sr.DR Date of hearing…

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