ATUL GOVINDJI SHROFF,VADODARA vs. THE DCIT, CENTRAL CIRCLE-3, VADODARA

In the result, appeal filed by the Assessee is dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

property as he is only 33.33% shareholder in the land building of Vishubaug karkhadi. On the basis of such assertion it is being claimed that he being only a co-owner with a family members, therefore he has fulfilled the conditions stipulated in section 547 of the Act as he had only one residential house at Raipura, Vadodara. In support

MOHIT VIJAYKUMAR GUPTA,MUMBAI vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed, Ground No

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1091/Ahd/2025 िनधा"रण वष" /Assessment Year : 2021-22 Mohit Vijaykumar Gupta The Dcit बनाम/ B-1001, Juhu Trishul, Circle-2(1)(1) V/S. Gulmohar Cross Road No.6 Ahmedabad – 380 015 Jvpd Vile Parle West Mumbai – 400 049 "थायी लेखा सं./Pan: Adfpg 7162 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri J. C. Desai, Ca Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 06/08/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 14/12/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2021-2022. 2. The Assessee Has Raised The Following Grounds Of Appeal: Mohit Vijaykumar Gupta Vs. Dcit Asst. Year : 2021-22

house property even during the course of assessment proceedings. In light of the above submissions, the Counsel prayed that the additions sustained by the learned CIT(A) on account of deemed rent of ₹7,43,199/- on the five vacant flats and ₹13,86,000/- on the office premises be deleted, and the benefit of section 23

SAROVAR DEVELOPERS PVT. LTD.,AHMEDABAD vs. ITO, WARD-4(1)(1),, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.2625/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2014-2015 Sarovar Developers Pvt. Ltd., Income Tax Officer, 13A,Pushpkunj Society, Vs. Ward-4(1)(1), Kankaria,Maninagar, Ahmedabad. Ahmedabad.

23 of the Page 3 of 11 Asstt. Years 2014-15 4 Act. Nevertheless, the AO allowed a deduction to the assessee under section 24 on account of repair and maintenance at the rate of 30% of the ALV. Thus the AO determined the income under the head house property

SHRI ATULBHAI BABULAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-11,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed, Accountantmember & Ms. Madhumita Roy

house property/income from other sources. In holding so we draw support and guidance from the judgment of Hon’ble Gujarat High Court in the case of CIT vs. Sambhav Media Ltd. where it was held as under: “It appears that the assessee made a claim of statutory deduction under Section 24 of the Act as well as also for depreciation

SHRI ATUL BABUBHAI SHAH,AHMEDABAD vs. THE JT.CIT.,RANGE-10,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed, Accountantmember & Ms. Madhumita Roy

house property/income from other sources. In holding so we draw support and guidance from the judgment of Hon’ble Gujarat High Court in the case of CIT vs. Sambhav Media Ltd. where it was held as under: “It appears that the assessee made a claim of statutory deduction under Section 24 of the Act as well as also for depreciation

SHRI ATULBHAI BABUBHAI SHAH,AHMEDABAD vs. THE ACIT.,RANGE-10,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed, Accountantmember & Ms. Madhumita Roy

house property/income from other sources. In holding so we draw support and guidance from the judgment of Hon’ble Gujarat High Court in the case of CIT vs. Sambhav Media Ltd. where it was held as under: “It appears that the assessee made a claim of statutory deduction under Section 24 of the Act as well as also for depreciation

BHAKTIBEN BHAGWATSINH CHAVDA, (L/H OF LATE BHAGWATSINH J CHAVDA),AHMEDABAD vs. ITO, WARD-14(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

SHRI BHAGWANBHAI R. MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-14(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

SHRI BHAGWANBHAI RANCHHODBHAI MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

LATE BHAGWATSINH JIBHUBHAI CHAVDA)L/H.BHAKTIBEN BHAGWATSINH CHAVDA,,AHMEDABAD vs. ITO, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

house property and added to the total income of the assessee. 14. Aggrieved assessee preferred an appeal before the Ld. CIT(A) and submitted that provision of subsection (5) of section 23

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

house property and added to the total income of the assessee. 14. Aggrieved assessee preferred an appeal before the Ld. CIT(A) and submitted that provision of subsection (5) of section 23

SHRI NARENDRA R. VYAS,BARODA vs. DCIT, CIRCLE-4(2), VADODARA

In the result, the appeal of the assessee is allowed

house property. Section 23(1)(a) defines the ‘annual value’ of a house property as ‘the sum for which the property

SHRI HITESH H BUDHBHATTI,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(1)(3),, AHMEDABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 1604/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

house property was actually let out as claimed or not. If the property can be taken to be actually let out during the year in terms of Section 23

SHRI PURSHOTTAM B. PITRODA,,AHMEDABAD vs. THE ACIT, RANGE -12,, AHMEDABAD

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

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

house at Shilaj for labour. One residential property is used by proprietor. Other property are used by his daughter and son. So there is no addition as notional income. The value of the all the said properties is Rs.48,57,897/- as per balance sheet. The contention of the assessee is seen and it was observed that the property income

VANDEMATARAM PROJECTS PRIVATE LIMITED,VASTRAPUR vs. DCIT CIRCLE 4(1)(2), AHMEDABAD, PRATYAKSH KAR BHAVAN

In the result the appeal of the assesse is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

Section 23 of the Act, added the sum of Rs. Vandemataram Projects Pvt. Ltd. vs. DCIT Asst.Year –2014-15 - 4– 13,82,772/- as income of the assessee under the head “income from house property

VYAPTI INFRABUILD PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(2),, AHMEDABAD

The appeal of the Revenue is dismissed

house property.” Thus, we direct the addition made under Section 23 of the Act as income from house property.” Respectfully

THE ACIT, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. VYAPTI INFRABUILD PVT. LTD.,, AHMEDABAD

The appeal of the Revenue is dismissed

house property.” Thus, we direct the addition made under Section 23 of the Act as income from house property.” Respectfully