Pr. CIT v. Jogot Pravinbhai Sarabhai

142 Taxmann.com 247High Court2022#7400 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 10(38)Section 147Section 68Section 69CSection 148Section 250Section 143(3)Section 144B

Issues it is cited on

price riggingbogus long term capital gainshell companyperiod of holdingbogus ltcgpenny stocksection 10(38)addition under section 68entry operatorlong term capital gainunexplained expenditureaccommodation entry

Judgments citing Pr. CIT v. Jogot Pravinbhai Sarabhai

KAUSHALIYA SAMPATLAL DUDANI,JAMNAGAR vs. INCOME TAX OFFICER, WARD 2(6), JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 659/RJT/2025[2012-13]Status: DisposedITAT Rajkot01 Apr 2026AY 2012-13

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.659/Rjt/2025 िनधा"रण वष"/Assessment Year :2012-2013 Kaushaliya Sampatlal Dudani The Ito, Ward-2(6), बनाम/ K-1/79/4 G.I.D.C., Shanker Ayakar Bhawan, Jamnagar Vs Tekri, Udyognagar, Jamnagar Jamnagar. Gujarart-361005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Abnpd8662P (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee By : Shri Sagar Shah, Ld. Ar राज" की ओर से/Revenue By : Shri Abhimanyu Singh, Ld. Sr-Dr

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh, Ld. Sr-DR
Section 10(38)Section 147Section 250Section 68Section 69

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.659/RJT/2025 िनधा"रण वष"/Assessment Year :2012-2013 Kaushaliya Sampatlal Dudani The ITO, Ward-2(6), बनाम/ K-1/79/4 G.I.D.C., Shanker Ayakar Bhawan, Jamnagar Vs Tekri, Udyognagar, Jamnagar Jamnagar. Gujarart-361005 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: ABNPD8662P (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee by : Shri Sagar Shah, Ld. AR राज" की ओर से/Revenue by : Shri Abhimanyu Singh, Ld. Sr-DR सुनवाई की तारीख/Date of Hearing…

ELARA INDIA OPPORTUNITIES FUND LIMITED,MAURITIUS vs. DEPUTY COMMISSIONER OF THE INCOME TAX (INTERNATIONAL TAXATION) - 2(2)(1), MUMBAI

ITA 5859/MUM/2025[2019-2020]Status: DisposedITAT Mumbai09 Mar 2026AY 2019-2020

Bench: Hon'Ble Shri Sandeep Gosain & Hon'Ble Shri Prabhash Shankar

Section 144C(5)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH MUMBAI BEFORE HON'BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON'BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5859/Mum/2025 (Assessment Year: 2019-20) Elara India Opportunities Vs. Deputy Fund Limited Commissioner of the Income Tax 6th Floor, Two Tribeca, Trianon, Tribeca Central, Mauritius, 72261, Mauritius (International Taxation) -2(2)(1) 606, 6th Floor, Kautilya Bhavan, C-41 to C-42, G Block, Bandra Kurla Complex, Bandra (West), Mumbai – 400051 PAN/GIR No. AABCE6307N (Applicant) (Respondent) Assessee by Shri Rahul Sarda Revenue by Shri Krishna Kumar (SR.…

KAMLESH KUMAR GADIYA,SURAT vs. INCOME TAX OFFICER, WARD-1(2)(2), SURAT, SURAT

In the result, ground No.1 and 2 raised by the assessee is allowed

ITA 772/SRT/2024[2014-15]Status: HeardITAT Surat19 Jan 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Sapnesh Sheth, AdvocateFor Respondent: Ms. Namita Patel, Sr. DR
Section 10(38)Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 772/SRT/2024 (Assessment Year: 2014-15) Kamlesh Kumar Gadiya, Income Tax Officer, Vs. Flat No.7, Avenue-77, Ward-1(2)(2), Canal Road, Vesu BO, Surat Surat-395007 [PAN : ADVPJ 2044 H] (Appellant) .. (Respondent) Appellant by : Shri Sapnesh Sheth, Advocate Respondent by: Ms. Namita Patel, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 19.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the assessee against the order dated 2…

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

ITA 779/SRT/2023[2014-15]Status: DisposedITAT Surat17 Nov 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

Section 143(3)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.778 & 779/SRT/2023 Assessment Years: (2013-14 & 2014-15) (Physical hearing) DCIT, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAWPG3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Mukesh Jain, CIT-DR Respondent by Shri Rasesh Shah, CA Date of Hearing 03/09/2025 Date of Pronouncement 17/11/2025 आदेश / O R D E R PER BENCH: These two ap…

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

ITA 778/SRT/2023[2013-14]Status: DisposedITAT Surat17 Nov 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

Section 143(3)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.778 & 779/SRT/2023 Assessment Years: (2013-14 & 2014-15) (Physical hearing) DCIT, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAWPG3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Mukesh Jain, CIT-DR Respondent by Shri Rasesh Shah, CA Date of Hearing 03/09/2025 Date of Pronouncement 17/11/2025 आदेश / O R D E R PER BENCH: These two ap…

SAMEER SHAH (HUF),1 "SWAPNEEL" ,OPP. GURUDATATREY TEMPLE PALACE ROAD vs. INCOME TAX OFFICER, WARD 1(3), JAMNAGAR, GUJARAT

In the result, appeal filed by the assessee is allowed

ITA 248/RJT/2025[2013-14]Status: DisposedITAT Rajkot14 Oct 2025AY 2013-14

Bench: Dr. Arjun Lal Saini. आयकरअपीलसं./Ita No.248/Rjt/2025 "नधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Sameer Shah (Huf), Vs. The Ito Ward 1(3), 1 “Swapneel”, Opp. Jamnagar - 361001 Gurudatatrey Temple, Palace Road, Jamnagar - 361008 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawhs3749E (Appellant) (Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 144BSection 147Section 250

…ITA NO. 248/RJT/2025 Sameer Shah HUF, IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. आयकरअपीलसं./ITA No.248/RJT/2025 "नधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Sameer Shah (HUF), Vs. The ITO Ward 1(3), 1 “Swapneel”, Opp. Jamnagar - 361001 Gurudatatrey Temple, Palace Road, Jamnagar - 361008 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAWHS3749E (Appellant) (Respondent) Appellant by : Shri Sagar Shah, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 04/09/2025 Date of Pronouncement : 14 /10/2025 आदेश / O R D E R Per…

NISHANT PAREKH - LEGAL HEIR OF MINA PAREKH,JAMNAGAR vs. INCOME TAX OFFICER, WARD 1(3), JAMNAGAR

The appeal of the assessee is allowed

ITA 196/RJT/2025[2012-13]Status: DisposedITAT Rajkot13 Oct 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 196/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2012-13) Nishant Parekh – Legak Heir Of Mina Income Tax Officer, Wd – 1(3), Parekh Vs. Aayakar Bhavan, 322, Madhav Square, Opp. Avantika Jamnagar – 361001 Complex, Limda Lane Road, Jamnagar – 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aanpp9471F (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10(38)Section 147Section 250

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 196/RJT/2025 ("नधा"रणवष"/Assessment Year: (2012-13) Nishant Parekh – Legak Heir of Mina Income Tax Officer, wd – 1(3), Parekh Vs. Aayakar Bhavan, 322, Madhav Square, Opp. Avantika Jamnagar – 361001 Complex, Limda Lane Road, Jamnagar – 361001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AANPP9471F (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee by : Shri Sagar Shah, Ld. AR Respondent by : Shri Abhimanyu Singh Yad…

SANA MD.SAQIB PUTHAWALA,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, the appeal of the Assessee is allowed

ITA 624/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad10 Oct 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 10(38)Section 147Section 148Section 148ASection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Siddhartha Nautiyal, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year: 2018-19 Sana Md. Saqib Puthawala The ITO, 16B, Kashmira Society, Ward-1(1)(1), Nr. Vishwakunj Cross Vs Ahmedabad Roads, Paldi, Ahmedabad-380007 PAN: CNUPP1538D (Respondent) (Appellant) Assessee Represented: Shri S.N. Divatia & Shri Samir Vora, A.Rs. Revenue Represented: Shri Sher Singh, CIT-DR & Shri Abhijit, Sr. D.R. Date of hearing : 10-09-2025 Date of pronouncement : 10-10-2025 आदेश/ORDER PER : NARENDRA PRASAD SINHA, ACCOUNTANT…

SUNITA JAJOO,SURAT vs. ITO WARD 2(2)(4), SURAT

In the result, assessee’s appeal is allowed

ITA 882/SRT/2024[2011-12]Status: DisposedITAT Surat10 Feb 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) (Physical Court Hearing) Rambilash Rajaram Jajoo Income Tax Officer, Ward- 429-432, Golden Point, Falsawadi, 2(2)(4), Aaykar Bhawan, Majura बनाम Ring Road, Surat City, Gate, Opp. New Civil Hospital, Vs Surat-395 002 Surat-395 001 [Pan : Aampj 0040 K] अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 147Section 148Section 254(1)Section 68Section 69C

…आयकर अपीलीय अिधकरण, सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 552/SRT/2024 (AY 2011-12) (Physical court hearing) Rambilash Rajaram Jajoo Income Tax Officer, Ward- 429-432, Golden Point, Falsawadi, 2(2)(4), Aaykar Bhawan, Majura बनाम Ring Road, Surat City, Gate, Opp. New Civil Hospital, Vs Surat-395 002 Surat-395 001 [PAN : AAMPJ 0040 K] अपीलाथ"/Appellant ""थ" /Respondent आयकर अपील सं./ITA No. 882/SRT/2024 (AY 2011-12) Sunita Jajoo Income Tax Officer, Ward- 429-432, Gold…

SHANKAR LAL AGARWAL,HYDERABAD vs. INCOME TAX OFFICER, WARD-16(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 150/HYD/2018[2014-15]Status: DisposedITAT Hyderabad29 Nov 2023AY 2014-15

Bench: Shri K. Narasimha Chary

For Appellant: Smt. S. Sandhya, ARFor Respondent: Ms. P. Sumitha, DR
Section 10(38)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 150/Hyd/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) Sri Shankar Lal Agarwal, Income Tax Officer, Hyderabad Vs. Ward-16(2), [PAN: ADWPA8925H] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Smt. S. Sandhya, AR रधजस्‍व द्वधरध/Revenue by: Ms. P. Sumitha, DR सुिवधई की तधरीख/Date of hearing: 23/11/2023 घोर्णध की तधरीख/Pronouncement on: 29/11/2023 आदेश / ORDER Aggrieved by the order dated 20/10/2017…

ANIRUDH VENKATA RAGI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 352/HYD/2019[2015-16]Status: DisposedITAT Hyderabad21 Nov 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. Sheetal Sarin, DR
Section 10(38)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 352/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Sri Anirudh Venkata Ragi, Vs. Income Tax Officer, Hyderabad Ward-4(2), [PAN No. AKRPA0182C] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Rama Rao, AR रधजस्‍व द्वधरध/Revenue by: Ms. Sheetal Sarin, DR सुिवधई की तधरीख/Date of hearing: 02/11/2023 घोर्णध की तधरीख/Pronouncement on: 21/11/2023 आदेश…

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

ITA 73/SRT/2023[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

Section 115BSection 143(3)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.73/SRT/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The ITO, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/h Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACBPP9559Q (Appellant) (Respondent) Appellant by Shri Rajesh Upadhyay, AR Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 07/07/2023 Date of Pronouncement 27/07/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeals filed by the assessee…

JASODADEVI RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WD.-2(2)(2), SURAT

In the result, appeal filed by the assessee (in ITA No

ITA 185/SRT/2021[2011-12]Status: DisposedITAT Surat06 Dec 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.183 to 184/SRT/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The ITO, Ward-2(2)(1), 429-432, Golden Point, Nr. BSNL Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAWPJ4341H (Assessee) (Respondent) आयकरअपीलसं./ITA No.185/SRT/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The ITO, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002…

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

ITA 184/SRT/2021[2012-13]Status: DisposedITAT Surat06 Dec 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.183 to 184/SRT/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The ITO, Ward-2(2)(1), 429-432, Golden Point, Nr. BSNL Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAWPJ4341H (Assessee) (Respondent) आयकरअपीलसं./ITA No.185/SRT/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The ITO, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002…

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

ITA 183/SRT/2021[2011-12]Status: DisposedITAT Surat06 Dec 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.183 to 184/SRT/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The ITO, Ward-2(2)(1), 429-432, Golden Point, Nr. BSNL Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAWPJ4341H (Assessee) (Respondent) आयकरअपीलसं./ITA No.185/SRT/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The ITO, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002…