THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total(Rs) 504,960,000 4,960,000 500,000,000 446,330,000 53,670,000 11. On perusal of the aforesaid details

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total(Rs) 504,960,000 4,960,000 500,000,000 446,330,000 53,670,000 11. On perusal of the aforesaid details

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total(Rs) 504,960,000 4,960,000 500,000,000 446,330,000 53,670,000 11. On perusal of the aforesaid details

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total(Rs) 504,960,000 4,960,000 500,000,000 446,330,000 53,670,000 11. On perusal of the aforesaid details

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total(Rs) 504,960,000 4,960,000 500,000,000 446,330,000 53,670,000 11. On perusal of the aforesaid details

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total(Rs) 504,960,000 4,960,000 500,000,000 446,330,000 53,670,000 11. On perusal of the aforesaid details

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total(Rs) 504,960,000 4,960,000 500,000,000 446,330,000 53,670,000 11. On perusal of the aforesaid details

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

250,000,000 231,975,000 18,025,000 2019 3 6.01% Bond maturing in 49,00,000 -1,,000,000 50,000,000 40,655,000 9,345,000 2028 Total(Rs) 504,960,000 4,960,000 500,000,000 446,330,000 53,670,000 11. On perusal of the aforesaid details

SHRI VIJAY CHAMPAK PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-6(4), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.281/Ahd/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vijay Champak Patel, Vs. Income Tax Officer, Pachhlu Faliyu, Near Water Ward-6(4), Surat Tank, Bharthana, Vesu, Surat

Capital Gains (LTCG) on the said withdrawn amount in the assessment year 2013-14. The assessee was asked to furnish the explanation as to why the deduction so claimed u/s.54F of the Act should not be disallowed. Since, the Authorized Representative (AR) of the assessee did not offer any explanation, therefore the Assessing Officer was of the view that assessee

SMT. MANISHABEN RAKESHBHAI NAIK,,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-3,, NAVSARI

In the result, the appeal of the assessee stands allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.886/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2010-11 Smt. Manishaben Rakeshbhai Vs. The Income Tax Naik, Officer, 26-B, Alka Society, Ward-3, Navsari. Chhapara Road, Navsari, Pan: Acjpn 5740 K अपीलाथ" Appellant ""यथ"/Respondent Shri Kiran K. Shah, Ca िनधा"रती क" ओर से /Assessee By Shri J. K. Chandnani, Sr. Dr. राज"व क" ओर से /Revenue By 08-06-2018 सुनवाई क" तारीख/ Date Of Hearing: उ"ोषणा क" तारीख/Pronouncement On 19-06-2018

1. The learned CIT (A), Valsad grossly erred in not giving the deduction of Rs.27,42,930/- in respect of full ½ value of plot no. 16, 17 & 18 all adjoining used for construction of house against the capital gain on sale of land as per provisions of section 54F of the Act “. 3. Succinct facts of the case are that

KETAN LALITBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(2),, SURAT

In the result, the appeal of the assessee is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.1216/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13 Shri Ketan Lalitbhai Patel, Vs. Income Tax Officer, Bawaliya Faliya At&Post Ward 2(3)(2) Surat Abhava Taluka Choryashi District Surat 395007 Pan: Aorpp 4348B अपीलाथ" Appellant ""यथ"/Respondent

1 states that the ld. CIT (A) erred in confirming action of the AO in making addition of Rs. 16,84,349 on account of capital gains under section 50C of the Act. 3. Succinctly, facts as culled out from the orders of lower authorities are that the assessee has sold an agricultural land for sale consideration

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2(1)(1), SURAT vs. MANISH SUMATILAL SHAH, MUMBAI

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) A.C.I.T., Manish Sumatilal Shah, Circle- 2(1)(1), 401, 4Th Floor, South Ridge Road, Vs. Surat. Mumbai-400006. Pan No. Adrps 1088 E Appellant/ Respondent Respondent/ Assessee

capital gain for purchase of flat No. 401 to 404 of Sagardeep Flats, Ridge Road, Malabar Hills, Mumbai. The Assessing Officer disallowed the deduction under Section 54F by taking a view that the 11 ACIT Vs Manish Sumatilal Shah assessee is eligible for claim of deduction under Section 54F of the Act in respect of one residential house. Before

SHREE SALASAR SAREES,SURAT vs. ITO, WARD 1(2)(6), SURAT

In the result, the appeal of the assessee is partly allowed for statical purpose

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1154/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Shree Salasar Sarees Vs. Ito, D-1401, Raghukul Textile Market, Ward – 1(2)(6), Ring Road, Surat – 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqfs5653Q (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 04/11/2025

section 250 of the Income-tax Act, 1961 (in short, 'the Act’) passed by the Commissioner of Income-tax (Appeals), dated 16.09.2024 [in short, “the CIT(A)”] for the assessment year (AY) 2015-16. 2. Grounds of appeal raised by the assessee for the appeal are as under: “(1) On the facts and circumstances of the case as well

SHRI DAHYABHAI SOMABHAI PATEL, HUF,,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 & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission of both the parties, partly allowed the appeal of the assessee in that lead case

SHRI BHIKHUBHAI GOPALBHAI AHIR,,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 & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission of both the parties, partly allowed the appeal of the assessee in that lead case

SHRI DHANABHAI GOPALBHAI AHIR,,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 & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission of both the parties, partly allowed the appeal of the assessee in that lead case

SHRI DALPATBHAI DAYHABHAI 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 & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission of both the parties, partly allowed the appeal of the assessee in that lead case

SHRI HASMUKHBHAI ICHCHHUBHAI 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 & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission of both the parties, partly allowed the appeal of the assessee in that lead case

SHRI KISHORBHAI GIJUBHAI,,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 & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission of both the parties, partly allowed the appeal of the assessee in that lead case