N.Balakrishnan V. M. Krishnamurthy, (1998) 7 SCC 123, (iii) B. Mahdhuri Goud v. B.Damodar Reddy

Usman Vali Patel, Bharuch Gujarat vs. Ward 1(2), Income Tax Officer, Bharuch

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.183/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Usman Vali Patel, Vs. Ito, A-14 Assd Park, Near Khwaja Ward – 1(2), Township, Bharuch - 392001 Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aykpp8165B (Appellant) (Respondent) Appellant By Shri Krutarth Desai, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 11/09/2025 Date Of Pronouncement 03/11/2025

…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.183/SRT/2025 Assessment Year: (2011-12) (Hybrid Hearing) Usman Vali Patel, Vs. ITO, A-14 ASSD Park, Near Khwaja Ward – 1(2), Township, Bharuch - 392001 Bharuch "थायीलेखासं./जीआइआरसं./PAN/GIR No: AYKPP8165B (Appellant) (Respondent) Appellant by Shri Krutarth Desai, AR Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 11/09/2025 Date of Pronouncement 03/11/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanate…

Mahamadali Adam Patel, Bharuch vs. Income Tax Offocer, Ward 1(2), Bharuch

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singhआ.अ.सं./Ita No.90/Srt/2023 (Ay 2017-18) (Hearing In Physical Court) Mahamadali Adam Patel Income Tax Officer, Apana Nagar Society, Ward-1(2), Bharuch-392001 Vs At P.O. Vagara, Bharuch-392001 Pan No: Adxpp 0699 Q अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Krutarth K Desai, Advocate राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr Date Of Filing Appeal 03.02.2023 सुनवाई की तारीख/Date Of Hearing 17.03.2023 उ"घोषणा क" तार"ख/Date Of 17.03.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld.Cit(A)”] Dated 27.11.2021 For Assessment Year 2017-18, Which In Turn Arises Out Assessment Order Passed By Income-Tax Officer-Ward-1(2)/ Assessing Officer Under Section 144 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 19.12.2019. The Assessee Has Raised The Following Grounds Of Appeal:- “1. The Appellant Was Hold The Status Of Agriculturist, During The Year Under Consideration I.E. Ay 2017-18. The Entire Money Received Was The Income From Agriculture Activities Which Are Wholly Exempt Mahamadali Adam Patel From Taxation Purview. Hence The Appellant Is Not Liable To Pay Any Tax On This Income Addition Made By The Authority & Hence This Appeal. 2. The Learned Assessing Officer Has Erred In Appreciating The Factual Matrix Of The Case & Therefore The Addition Deserves To Be Deleted.

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.90/SRT/2023 (AY 2017-18) (Hearing in Physical Court) Mahamadali Adam Patel Income Tax Officer, Apana Nagar Society, Ward-1(2), Bharuch-392001 Vs At P.O. Vagara, Bharuch-392001 PAN No: ADXPP 0699 Q अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Krutarth K Desai, Advocate राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR Date of filing appeal 03.02.2023 सुनवाई की तारीख/Date of hearing 17.03.2023 उ"घोषणा क" तार"ख/Date of 17.03.2023…

The Rediant Way School, Raipur (Cg) vs. The the Chif Commisioner of Income Tax, Raipur (Cg)

In the result, the appeal of assessee is allowed

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.15/RPR/2017 (ननधाारण वषा / Assessment Year :NA) The Radiant Way School, Vs CCIT, Raipur C/o Shree Mangal Dube Memorial Education Society, Pt. Ravishankar University Campus Raipur PAN No. : AAMTS 3251 M (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Abhishek Mahawar, CA राजस्व की ओर से /Revenue by : Shri P.K.Mishra, CIT-DR सुनिाई…