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172 results for “capital gains”+ Section 10(38)clear

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Key Topics

Section 143(3)85Section 26369Addition to Income62Section 14747Section 14829Section 14325Capital Gains25Section 10(38)24Long Term Capital Gains23Section 271(1)(c)

SHRI PANKAJ KISHORCHANDRA DESAI,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, , SURAT

In the result, the appeal of the assessee is allowed

ITA 303/SRT/2018[2013-14]Status: DisposedITAT Surat13 Apr 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.303/Srt/2018 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Pankaj Kishorchandra Desai Principal Commissioner Of Income- Tax-1, Aayakar Bhavan, Room No. 401, Vishal Society, Vidhya Vihar Vs. 123, Majura Gate, Surat Society, Jamnagar, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abgpd 9704 M (Appellant ) (Respondent)

For Appellant: Shri Esmayeel O Saherwala, C.AFor Respondent: Shri H.P.Meena– CIT-DR
Section 10Section 10(38)Section 143(3)Section 263Section 74Section 74(1)(b)

section 10(38) of the Act. Therefore, the long term capital gain, which is exempted under section 10(38) of the Act, would

Showing 1–20 of 172 · Page 1 of 9

...
22
Disallowance21
Section 80P20

SHRI CHANDRASINH RAMSINH PARMAR,U T OF D & NH vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, the appeals filed by the assessees (in ITA No

ITA 1709/AHD/2017[2013-14]Status: DisposedITAT Surat03 Nov 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1235 & 1709/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Krishnakumar Ramsinh Parmar, The Income Tax Officer, Silvassa C-Twin Bunngalow 4, Manorath Ward-Silvassa. Vs. Residency, Gurudev Complex, Silvasa-396230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acfpp2308B (Assessee) (Respondent) Chandrasinh Ramsinh Parmar, The Income Tax Officer, Silvassa Vs. Parmarwadi, Sayli Road, Silvassa, Ward-Silvassa. Dadra & Nagar Haveli-3962310. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aiypp9167F (Assessee) (Respondent) Assessee By : Shri Hiren R Vepari - Ca Respondent By : Ms Anupama Singla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 19/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 03/11/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Hiren R Vepari - CAFor Respondent: Ms Anupama Singla – Sr. DR
Section 143(3)Section 45(3)

38,000 Sq. mtr to her two brothers, Shri. Krishnakumar R. Parmar (the assessee) and Shri Chandrasinh R. Parmar. After receipt of gift of land parcel, the assessee as well as his brother Shri Chandrasinh Ramsinh Parmar introduced 1677 Sq. mtr of land as capital contribution to the firm M/s Sai Enterprises in the current assessment year. 7. The assessee

SHRI KRISHNAKUMAR RAMSINH PARMAR,,SILVASSA vs. THE INCOME TAX OFFICER,, VAPI

In the result, the appeals filed by the assessees (in ITA No

ITA 1235/AHD/2017[2013-14]Status: DisposedITAT Surat03 Nov 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1235 & 1709/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Krishnakumar Ramsinh Parmar, The Income Tax Officer, Silvassa C-Twin Bunngalow 4, Manorath Ward-Silvassa. Vs. Residency, Gurudev Complex, Silvasa-396230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acfpp2308B (Assessee) (Respondent) Chandrasinh Ramsinh Parmar, The Income Tax Officer, Silvassa Vs. Parmarwadi, Sayli Road, Silvassa, Ward-Silvassa. Dadra & Nagar Haveli-3962310. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aiypp9167F (Assessee) (Respondent) Assessee By : Shri Hiren R Vepari - Ca Respondent By : Ms Anupama Singla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 19/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 03/11/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Hiren R Vepari - CAFor Respondent: Ms Anupama Singla – Sr. DR
Section 143(3)Section 45(3)

38,000 Sq. mtr to her two brothers, Shri. Krishnakumar R. Parmar (the assessee) and Shri Chandrasinh R. Parmar. After receipt of gift of land parcel, the assessee as well as his brother Shri Chandrasinh Ramsinh Parmar introduced 1677 Sq. mtr of land as capital contribution to the firm M/s Sai Enterprises in the current assessment year. 7. The assessee

KALUBHAI DULABHAI GOLAVIYA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, , SURAT

In the result, ground raised by the assessee is allowed

ITA 619/SRT/2018[2014-15]Status: DisposedITAT Surat30 Mar 2023AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A No.15 & Ita No.619/Srt/2018 (िनधा"रणवष" / Assessment Years: (2011-12 &2014-15) (Virtual Court Hearing) Shri Kalubhai Dulabhai Golaviya Deputy Commissioner Of Income-Tax, B/1-2, Jalaram Society, B/H. Central Circle-2, Aaykar Bhavan, Vs. Gurunagar Society, Varachha Majura Gate, Surat-395001 Road, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 5116 A (अपीलाथ" /Appellant) (""थ" /Respondent)

For Appellant: Shri Ashwin K Parekh, C.AFor Respondent: Shri Ashok B.Koli, CIT-DR &
Section 132Section 143(2)Section 143(3)Section 153ASection 45(3)Section 54F

10,520/- be treated as Long Term Capital Gain instead of Business Income. 2. The learned CIT(A) has grievously erred in law and on facts in not allowing deduction u/s 54F of the Act for investment in residential unit out of Long Term Capital Gain, despite of the facts that all conditions as per law are satisfied. The deduction

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

capital gains exempt u/s 10(38) of the Act. Hence, the addition made by the AO on account of sale of share of Rs.9,44,74,391 u/s 68 of the Act was deleted. He also deleted the addition u/s 69C of the Act Rs.64,78,080/- in respect of unexplained commission paid on account of above LTCG

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

capital gains exempt u/s 10(38) of the Act. Hence, the addition made by the AO on account of sale of share of Rs.9,44,74,391 u/s 68 of the Act was deleted. He also deleted the addition u/s 69C of the Act Rs.64,78,080/- in respect of unexplained commission paid on account of above LTCG

SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

ITA 10/SRT/2019[2014-15]Status: DisposedITAT Surat07 Jan 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

For Appellant: Shri Rasesh Shah -CAFor Respondent: Ms Anupama Singhla -Sr. DR
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

10(38) of the Act was pre-arrange method adopted by the assessees to evade capital gain taxation. The Assessing Officer noted that in the assessee`s case under consideration, the assessee has purchased 35,500 shares of M/s. Sun & Shine Worldwide Ltd. on 30.10.2012 for Rs. 19,525/- The said 35,500 shares sold between February 2014 and March

SMT. MUKTABEN NISHANTBHAI PATEL,ANKLESHWAR vs. INCOME TAX OFFICER WARD -2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

ITA 6/SRT/2019[2013-14]Status: DisposedITAT Surat07 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

For Appellant: Shri Rasesh Shah -CAFor Respondent: Ms Anupama Singhla -Sr. DR
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

10(38) of the Act was pre-arrange method adopted by the assessees to evade capital gain taxation. The Assessing Officer noted that in the assessee`s case under consideration, the assessee has purchased 35,500 shares of M/s. Sun & Shine Worldwide Ltd. on 30.10.2012 for Rs. 19,525/- The said 35,500 shares sold between February 2014 and March

SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

ITA 5/SRT/2019[2013-14]Status: DisposedITAT Surat07 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

For Appellant: Shri Rasesh Shah -CAFor Respondent: Ms Anupama Singhla -Sr. DR
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

10(38) of the Act was pre-arrange method adopted by the assessees to evade capital gain taxation. The Assessing Officer noted that in the assessee`s case under consideration, the assessee has purchased 35,500 shares of M/s. Sun & Shine Worldwide Ltd. on 30.10.2012 for Rs. 19,525/- The said 35,500 shares sold between February 2014 and March

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

capital gain on sale of shares of Devika Proteins Limited to the tune of Rs. 2,10,474/- and that the amount was claimed as exemption under section 10(38

GIRDHARBHAI HARIBHAI GAJERA,SURAT vs. ITO(INTERNATIONAL TAXATION), SURAT

In the result, additional grounds raised by the assessee is allowed

ITA 143/SRT/2019[2015-16]Status: DisposedITAT Surat22 Feb 2023AY 2015-16

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.143/Srt/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1St Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepg 7339 M (Assessee ) (Respondent)

For Appellant: Shri Hiren R.Vepari, C.AFor Respondent: Shri Vinod Kumar, Sr-D.R
Section 142(1)Section 143(2)Section 143(3)Section 2(14)Section 271Section 45(2)

38,911/- 3. Cost Inflation index for F.Y. 2014-15: 1024 4. Cost Inflation index for F.Y. 1992-93: 223 Hence, the long term capital gains of Rs.2,44,28,561/- worked out as above was treated as undisclosed long term capital gains of assessee and added to the total income of the assessee. 4. Aggrieved by the order

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(2), SURAT vs. GEMALSINGH MOHANSINGH SOLANKI, SURAT

In the result, appeal of the Revenue is dismissed

ITA 447/SRT/2019[2009-10]Status: DisposedITAT Surat08 Apr 2022AY 2009-10

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.447/Srt/2019 (िनधा"रणवष" / Assessment Year: (2009-10) (Virtual Court Hearing) Deputy Commissioner Of Income- Gemalsinh Mohansinh Solanki Tax, Circle-2(3), Room No. 612, 6Th (Huf), 1, Chandramani Society, Vs. Opp. Madhi Ni Khamni, Bhatar Floor, Aayakar Bhavan, Nr.Majura Road, Surat-395001 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aachg 5158 D (Appellant ) (Respondent)

For Appellant: Shri Mehul Shah, C.AFor Respondent: Shri Abhishek Gautam, Sr. DR
Section 139Section 143(3)Section 147Section 148Section 54ESection 54F

gains deduction with reference to Section 54F of the Act would apply with respect to a solitary transaction and not on whole of several different transaction of capital assets in the form of equity, mutual fund and so on. If the interpretation of ‘any long term asset’ as suggested by Revenue is read to mean deduction in respect of only

SHRI ISHVERBHAI DEVJIBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1623/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

38 2559/AHD/2015 Shri Nanubhai Dahyabhai The Income Tax 2009-10 Maisuriya ] Officer, Village : Hazira Ward-4(3), Tal. Choryasi, Surat 394 270 Surat. PAN : AOYPM 5409 B 39 2560/AHD/2015 Smt. Shantiben Diyalbhai Patel The Income Tax 2007-08 Village : Hazira Officer, Tal. Choryasi, Surat 394 270 Ward-4(2), PAN: BJRPP 8367 E Surat. 40 2565/AHD/2015 Shri Shantilal Dayalbhai Patel

SHRI DINESHBHAI DAYALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1648/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

38 2559/AHD/2015 Shri Nanubhai Dahyabhai The Income Tax 2009-10 Maisuriya ] Officer, Village : Hazira Ward-4(3), Tal. Choryasi, Surat 394 270 Surat. PAN : AOYPM 5409 B 39 2560/AHD/2015 Smt. Shantiben Diyalbhai Patel The Income Tax 2007-08 Village : Hazira Officer, Tal. Choryasi, Surat 394 270 Ward-4(2), PAN: BJRPP 8367 E Surat. 40 2565/AHD/2015 Shri Shantilal Dayalbhai Patel

SHRI JAYESHBHAI PARBHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1639/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

38 2559/AHD/2015 Shri Nanubhai Dahyabhai The Income Tax 2009-10 Maisuriya ] Officer, Village : Hazira Ward-4(3), Tal. Choryasi, Surat 394 270 Surat. PAN : AOYPM 5409 B 39 2560/AHD/2015 Smt. Shantiben Diyalbhai Patel The Income Tax 2007-08 Village : Hazira Officer, Tal. Choryasi, Surat 394 270 Ward-4(2), PAN: BJRPP 8367 E Surat. 40 2565/AHD/2015 Shri Shantilal Dayalbhai Patel

SMT. JASUBEN VENIBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 2178/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

38 2559/AHD/2015 Shri Nanubhai Dahyabhai The Income Tax 2009-10 Maisuriya ] Officer, Village : Hazira Ward-4(3), Tal. Choryasi, Surat 394 270 Surat. PAN : AOYPM 5409 B 39 2560/AHD/2015 Smt. Shantiben Diyalbhai Patel The Income Tax 2007-08 Village : Hazira Officer, Tal. Choryasi, Surat 394 270 Ward-4(2), PAN: BJRPP 8367 E Surat. 40 2565/AHD/2015 Shri Shantilal Dayalbhai Patel

SHRI NAVINBHAI JERAMBHAI PATEL L/H OF LATE JERAMBHAI VALABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1644/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

38 2559/AHD/2015 Shri Nanubhai Dahyabhai The Income Tax 2009-10 Maisuriya ] Officer, Village : Hazira Ward-4(3), Tal. Choryasi, Surat 394 270 Surat. PAN : AOYPM 5409 B 39 2560/AHD/2015 Smt. Shantiben Diyalbhai Patel The Income Tax 2007-08 Village : Hazira Officer, Tal. Choryasi, Surat 394 270 Ward-4(2), PAN: BJRPP 8367 E Surat. 40 2565/AHD/2015 Shri Shantilal Dayalbhai Patel

SMT. RASHMIBEN RAJESHBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 2203/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

38 2559/AHD/2015 Shri Nanubhai Dahyabhai The Income Tax 2009-10 Maisuriya ] Officer, Village : Hazira Ward-4(3), Tal. Choryasi, Surat 394 270 Surat. PAN : AOYPM 5409 B 39 2560/AHD/2015 Smt. Shantiben Diyalbhai Patel The Income Tax 2007-08 Village : Hazira Officer, Tal. Choryasi, Surat 394 270 Ward-4(2), PAN: BJRPP 8367 E Surat. 40 2565/AHD/2015 Shri Shantilal Dayalbhai Patel

SHRI NAVINBHAI PARBHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1645/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

38 2559/AHD/2015 Shri Nanubhai Dahyabhai The Income Tax 2009-10 Maisuriya ] Officer, Village : Hazira Ward-4(3), Tal. Choryasi, Surat 394 270 Surat. PAN : AOYPM 5409 B 39 2560/AHD/2015 Smt. Shantiben Diyalbhai Patel The Income Tax 2007-08 Village : Hazira Officer, Tal. Choryasi, Surat 394 270 Ward-4(2), PAN: BJRPP 8367 E Surat. 40 2565/AHD/2015 Shri Shantilal Dayalbhai Patel

SHRI GANPATBHAI UKABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 2207/AHD/2015[2009-10]Status: DisposedITAT Surat13 Apr 2022AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

38 2559/AHD/2015 Shri Nanubhai Dahyabhai The Income Tax 2009-10 Maisuriya ] Officer, Village : Hazira Ward-4(3), Tal. Choryasi, Surat 394 270 Surat. PAN : AOYPM 5409 B 39 2560/AHD/2015 Smt. Shantiben Diyalbhai Patel The Income Tax 2007-08 Village : Hazira Officer, Tal. Choryasi, Surat 394 270 Ward-4(2), PAN: BJRPP 8367 E Surat. 40 2565/AHD/2015 Shri Shantilal Dayalbhai Patel