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

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

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:

31,000 Less: index cost 1677*75*852/100 Rs.10,71,603 Long term capital gain Rs.39,59,397 Half share of the assessee Rs.19,79,699/- Therefore, the amount of Rs.19,79,699/- (being share of assessee) was added under section 45(2

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

31, section 33, section 33B, section 66 or section 66A of the Act. It was not contended, nor was it possible to contend, that by reason of the reference to the said provisions the powers and jurisdiction conferred on the respective. authorities, tribunals or courts referred to therein were enlarged or modified by a reference in the proviso or that

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

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

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)

capital gain tax on transfer of land to firm – Held, yes [Para 86] [In favour of revenue] Reliance is also placed on decision of Hon'ble Delhi ITAT in the case of AO Vs. Shiva Gases [SOT 2] herein it is held as under: “Section 28(i) of the Income-tax Act, 1961 – Business loss/deductions – Allow- able as – Assessment year

R.S. TRADELINK PVT.LTD.,SURAT vs. THE ACIT.,CIRCLE-4,, SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2130/Ahd/2014 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/S. R.S. Tradelink Pvt. Ltd., Vs. The Assistant Commissioner Plot No.17, Magdalla Port Road, Of Income Tax, Circle-4, Surat. Magdalla, Surat-395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr6607A (Assessee) (Respondent)

capital gain income of Rs.9,31,56,673/- without considering the contentions of the assessee, which is absolutely erroneous and bad-in-law and needs to be deleted in the interest of natural justice and equity. 2. The assessee craves to add, amend, alter, substitute, modify the above ground of appeal, if necessary, on the basis of submissions

SHRI HIMMATBHAI MOHANBHAI KHENI,,SURAT vs. THE ACIT, CIRCLE-9, SURAT

In the result, ground no.1 of the appeal is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing) Shri Himmatbhai Mohanbhai Kheni, Vs. Assistant Commissioner Of 410, Kashi Plaza, Majura Gate, Income Tax, Circle-(9), Surat Surat. [Pan: Abqpk7840K] Appellant Respondednt

31,81,012/- on 30.03.2011. The assessee is having the income from share in profit from firms, salary income and long term capital gain. The case was selected for scrutiny. During the assessment proceedings, the Assessing Officer noted that assessee has shown a long term capital gain of Rs.93,55,260/- and also claimed deduction of Rs.1

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

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP

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

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP

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

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP

SHRI RATILAL JERAMBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP

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

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP

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

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

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

31 2177/AHD/2015 Shri Bhaskerbhai Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(4), Surat. PAN: BISPP 5285 R 32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP