CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

section 250 of the Income-tax Act, 1961 (in short, 'the Act') by\nthe National Faceless Appeal Centre, Delhi/Commissioner of Income-tax\n(Appeals) [in short, “NFAC/CIT(E)”] all dated 13.08.2024, for the Assessment\nYears (AY) 2011-12, 2013-14, 2014-15 and 2015-16, which in turn arose out of\nassessment orders passed by Assessing Officer (in short

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. ITO, DAMAN

section 250 of the Income-tax Act, 1961 (in short, 'the Act') by\nthe National Faceless Appeal Centre, Delhi/Commissioner of Income-tax\n(Appeals) [in short, “NFAC/CIT(E)”] all dated 13.08.2024, for the Assessment\nYears (AY) 2011-12, 2013-14, 2014-15 and 2015-16, which in turn arose out of\nassessment orders passed by Assessing Officer (in short

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Capital Gains (LTCG) on the said withdrawn amount in the assessment year 2013-14.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

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

JAYA RINKUBHAI BANDUKWALA,SURAT vs. THE INCOME TAX OFFICER, WARD 3(3)(1) SURAT, SURAT

250 of the Income-tax Act, 1961 (in short, ‘the Act') both\ndated 11.03.2025 by National Faceless Appeal Centre (NFAC), Delhi/\nCommissioner of Income-tax (Appeals) [in short ‘Ld. CIT(A)'] for the\n assessment year (AY) 2018-19. One appeal is against quantum assessment and\nother is against penalty levied under section 272A(1

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

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

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 आदेश / O R D E R PER BENCH: These two appeals by the Revenue emanate from the separate orders

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

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

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 आदेश / O R D E R PER BENCH: These two appeals by the Revenue emanate from the separate orders

RAJENDRAPRASAD BABULAL KHETAN,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. - 4, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.142/Srt/2023 (Assessment Year: 2017-18) (Physical Hearing) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent) आयकर अपील (खोज और ज"ती) सं./It(Ss)A Nos.32/Srt/2023 (Assessment Year: 2017-18) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent)

250/- has been invested in cash for the said land block no. 786 by the purchasers. Shri Rajendra chandak and Shri Jayantibhai B. Patel are the sellers and Shri Vinod Goswami, Vishal N. Jalan and Rakesh Khetan are the purchasers. The on-money invested by Shri Vinod Goswami, Shri Vishal N Jalan and Shri Rakesh Khetan are Rs.8

KANTILAL DAYALBHAI RAMBHAI ,SURAT vs. ITO(INT. TAX), SURAT

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

section 50C of the Act. The AO\nissued show cause notice on 02.03.2022, which is at page 3 to 4 of the\nassessment order. The AO found that the assessee had sold immovable\nproperty (land) along with four co-owners. The assessee has failed to disclose\nthe long-term capital gain (LTCG) income and has not offered any income

JAYANTILAL AMBARAM PATEL HUF,SURAT vs. ASSISTANT COMMISSIONER INCOME TAX , CIR.2(3), SURAT

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Jayantilal Ambaram Patel Huf, A.C.I.T., 5, Western Seven Seas, Behind Circle-2(3), Vs. Gangeshwar Temple, Opp. Saint Surat. Mark School, Adajan, Surat, Gujarat- 395009. Pan No. Aafhj 0354 R Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), (in short, the ld. CIT(A)) dated 28/09/2022 for the Assessment year (AY) 2010-11 wherein the assessee has raised following grounds of appeal

DARSHINI AMIT SHARMA,DAMAN vs. INCOME TAX OFFICER, WARD, DAMAN, DAMAN

In the result, the appeal of the assessee is allowed

250 of the Income Tax Act,\n1961 (hereinafter referred to as the “Act\") and relates to\n Assessment Year (A.Y.) 2017-18.\nITA No.1345/SRT/2025 [Darshini\nAmit Sharma vs. ITO] A.Y. 2017-18\n-2-\n2.\nThe grounds of appeal raised by the assessee are as under:\n\"1.\nThe ld. CIT(A) erred in law as well as on facts

KAMLESH KUMAR GADIYA,SURAT vs. INCOME TAX OFFICER, WARD-1(2)(2), SURAT, SURAT

In the result, ground No.1 and 2 raised by the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 250 of the Income-tax Act, 1961 (‘the Act’ in short) for Assessment Year 2014-15. 2. The assessee has raised following grounds of appeal:- “1 Ground-1: On the facts and the circumstances of the case and as per law, the Ld. Addl. CIT(A) has erred in confirming the additions made by the Ld. Assessing Officer

JAYA RINKUBHAI BANDUKWALA,SURAT vs. THE INCOME TAX OFFICER, WARD 3(3)(1) SURAT, SURAT

In the result, appeal of assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.451 & 452/Srt/2025 Assessment Year: (2018-19) (Hybrid Hearing) Jaya Rinkubhai Bandukwala Income Tax Officer, बनाम/ 1/611,Dhatigara Street, Ward -3(3)(1), Surat-395 001 Vs. Timaliyawad, Manpura, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bbfpb 1989 N (अपीलाथ"/Appellant) (""थ" /Respondent)

250 of the Income-tax Act, 1961 (in short, ‘the Act’) both dated 11.03.2025 by National Faceless Appeal Centre (NFAC), Delhi/ Commissioner of Income-tax (Appeals) [in short ‘Ld. CIT(A)’] for the assessment year (AY) 2018-19. One appeal is against quantum assessment and other is against penalty levied under section 272A(1

NAROTTAMBHAI CHHOTUBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(1), SURAT

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year 2015-16. 2. The assessee has raised following grounds of appeal:- “1) The Ld. CIT(A) has grievously erred in dismissing the appeal solely on the basis of Section 249(4)(b) of the Income Tax Act, on the ground that the assessee

HARIVADANBHAI MAGANLAL PATEL,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(7), SURAT

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

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

section 50C of the Act, 1961. The disallowance of 50C of the Act is held to be justified and the addition of Rs. 1,17,90,250/- on account of Long Term Capital Gain

KIRIT BABUBHAI JHAVERI,SURAT vs. ACIT, CIRCLE-2(2), SURAT, SURAT

In the result, the appeal is allowed for statistical purposes, subject to the of cost of Rs

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.52/Srt/2024 Assessment Year: 2015-16 (Hybrid Hearing) Kirit Babubhai Jhaveri, Vs. Acit, 22, Zaveri Bungalow, Opp – Circle – 2(2), Meghna Park, City Light Road, Surat Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabpz4942P (Appellant) (Respondent)

section 250 of the Income-tax Act, 1961 (in short, 'the Act’) dated 13.11.2023 by the Commissioner of Income-tax (Appeals), [in short, “the CIT(A)”] for the assessment year (AY) 2015-16, which in turn arises out of assessment order passed by the Assessing Officer (in short, ‘AO’) u/s. 143(3) of the Act on 21.12.2017. 2. Grounds

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT vs. VIJAYBHAI MALABHAI BHARWAD, SURAT

In the result, ground no.2 raised by the assessee in ITA

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

250/- at the start of the FY and obtained further loan of Rs. 10.80 in the instalment (i.e. Rs.7.30 lakh & Rs.3.50.) But no payment has been made during the year. No interest has been credited or paid to e creditor. The loan was taken in FY 2013-14 & earlier year, but not a single rupee has been repaid