SHRI PIYUSH M DOBARIYA,VADODARA vs. THE ITO, WARD-5(4), VADODARA

In the result, the appeals filed by the Assessees are dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

income. 2. The Ld. CIT(A)-1, Vadodara has erred in law and in facts in confirming an addition of Rs.36,50,000/- as short term capital gain

SHRI AJAY REGHUBHAI BHARWAD,VADODARA vs. THE ITO, WARD-2(1), VADODARA

In the result, the appeals filed by the Assessees are dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

income. 2. The Ld. CIT(A)-1, Vadodara has erred in law and in facts in confirming an addition of Rs.36,50,000/- as short term capital gain

AJAY REGHUBHAI BHARWAD,VADODARA vs. THE ITO, WARD-1(2)(1), VADODARA

In the result, the appeals filed by the Assessees are dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

income. 2. The Ld. CIT(A)-1, Vadodara has erred in law and in facts in confirming an addition of Rs.36,50,000/- as short term capital gain

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

additional income offered by the assessee includes an amount Rs. 2 lakhs offered under the head in from other sources against cash deposit and remaining amount offered under the head short- term capital gain

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

additional income offered by the assessee includes an amount Rs. 2 lakhs offered under the head in from other sources against cash deposit and remaining amount offered under the head short- term capital gain

DHARMENBHAI MAHENDRABHAI SUTARIA,HUF,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

additional income offered by the assessee includes an amount Rs. 2 lakhs offered under the head in from other sources against cash deposit and remaining amount offered under the head short- term capital gain

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

additions made by the Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block No. 325 & 485A respectively which has been added without considering & appreciating the facts that that relevant capital gain of survey no. 485 has been declared in return of income

SHRI ROHITJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

additions made by the Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block No. 325 & 485A respectively which has been added without considering & appreciating the facts that that relevant capital gain of survey no. 485 has been declared in return of income

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

additions made by the Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block No. 325 & 485A respectively which has been added without considering & appreciating the facts that that relevant capital gain of survey no. 485 has been declared in return of income

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

additions made by the Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block No. 325 & 485A respectively which has been added without considering & appreciating the facts that that relevant capital gain of survey no. 485 has been declared in return of income

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

additions made by the Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block No. 325 & 485A respectively which has been added without considering & appreciating the facts that that relevant capital gain of survey no. 485 has been declared in return of income

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

additions made by the Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block No. 325 & 485A respectively which has been added without considering & appreciating the facts that that relevant capital gain of survey no. 485 has been declared in return of income

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

additions made by the Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block No. 325 & 485A respectively which has been added without considering & appreciating the facts that that relevant capital gain of survey no. 485 has been declared in return of income

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

additions made by the Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block No. 325 & 485A respectively which has been added without considering & appreciating the facts that that relevant capital gain of survey no. 485 has been declared in return of income

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

additions made by the Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block No. 325 & 485A respectively which has been added without considering & appreciating the facts that that relevant capital gain of survey no. 485 has been declared in return of income

SHRI JIGNESH JAYSUKHLAL GHIYA,VADODARA vs. THE DCIT CIRLCE-4(2), VADODARA

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Capital Gain and Other sources. For the Asst. Year 2013-14, assessee filed its belated Return of Income u/s. 139(1) on 26.03.2014 declaring total income of Rs.31,71,420/-. The return was taken up for scrutiny assessment and determining the total income as Rs.54,88,603/-. The Assessing Officer has made addition

THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. SHRI KAILASH RAMAVATAR GOENKA, AHMEDABAD

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

capital gains computation, the related unaccounted expenditures stand explained and cannot be taxed separately as unexplained expenses. Accordingly, no further addition under Section 69C is warranted. This ensures that only the net real income

THE ITO, WARD-1(2)(3), AHMEDABAD vs. SHRI MAHESH SOMABHAI PATEL, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

addition of Rs.1,04,95,968/- being bogus Long Term Capital Gain claimed u/s.10(38) of the Act from bogus transaction of shares through penny stock. 3. The brief facts of the case is that the assessee is an individual, deriving income

RAVINDRABHAI SHANKARBHAI PATEL,VADODARA vs. THE ITO, WARD-1(2)(5) NOW ITO, WARD-1(2)(2), VADODARA

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

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalthe Ito Ravindrabhai Shankarbhai Vs. Ward-1(2)(5). Patel Now Ito, Ward-1(2)(2) 86,Kanha Residency Vadodara – 390 007 Kalali Road, Kalali Ahmedabad – 390 012 [Pan : Aigpp 8415 M] (Appellant) (Respondent) .. Assessee Represented By : Ms. Urvashi Shodhan, Ar Revenue Represented By : Shri Abhijit, Sr.Dr Date Of Hearing 27/11/2025 Date Of Pronouncement 29/01/2026

addition of ₹1,66,98,526/- under Income from Capital Gain instead of "NIL". 2. The learned CIT (A) has erred