SHRI SABBIRBHAI DAWOODBHAI SHAIKH,SURAT vs. INCOME TAX OFFICER WARD-3(1)(4), SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Sabbirbhai Dawoodbhai Income Tax Officer, Ward- Shaikh, 3(1)(4), Anavil Business Vs 7/4539, Galemandi, Centre, Adajan, Surat- Lakkad Kot, 395009 Surat Pan : Aeqps 5688 Q Appellant / Assessee Respondent / Revenue

250 by the C.I.T.(A) deserves to be quashed in the interest of justice. 2.Thelearned C.I.T.(Appeals)-3,Surat has erred is disallowing the claim of exemption u/s 54-F of the Act as the assessee had rightly opened Capital Gain scheme account before his return of income u/s 139(4) and purchased a residential house property within the prescribed

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

6 of the A.Yr. 2015-16 assessment order under the head “income\nfrom capital gain”. The entire sale proceeds are considered as “SHORT TERM\nCAPITAL GAIN” without appreciating the facts of actual date of purchases of\nthe same land, which were in financial year 2007-08. These are long term\ncapital gain not the short term capital gain as considered

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. ITO, DAMAN

6 of the A.Yr. 2015-16 assessment order under the head “income\nfrom capital gain”. The entire sale proceeds are considered as “SHORT TERM\nCAPITAL GAIN” without appreciating the facts of actual date of purchases of\nthe same land, which were in financial year 2007-08. These are long term\ncapital gain not the short term capital gain as considered

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

capital gain of Rs.42,21,350/-. The assessee Page 3 of 17 Smt. Manishaben Rakeshbhai Naik vs. ITO, Ward-3, Navsari/I.T.A. No.886/Ahd/2015 A.Y. 2010-11 has started construction of building of said plot of land on which construction cost was worked out at Rs.15,25,000/- which was completed within the time limit provided as per section

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

6. We have heard the rival contentions of the learned Commissioner of Income Tax-Departmental Representative (ld. CIT-DR) for the revenue and the learned Authorised Representative (ld. AR) of the assessee and have perused the orders of the lower authorities carefully. The ld CIT- DR for the revenue submits that during the year under consideration, the assessee has shown

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

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 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from the order passed under section 250 of the Income

SHRI HASMUKHBHAI ICHCHHUBHAI PATEL L/H OF LATE KANKUBEN I. 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:

6 332/AHD/2017 2010-11 Township, Opp. Gail Vs Aayakar Bhawan, Tower, Anand Mahal Majura Gate, Surat-395001 Road, Surat PAN:AOTPP 0953 J िनधा"रती कीओर से /Assessee by Shri Sapnesh R Sheth, C.A राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N. आ.अ.सं./ िनधा"रणवष"/ अपीलाथ"/Appellant

SHRI PREMABHAI GOVINDBHAI 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:

6 332/AHD/2017 2010-11 Township, Opp. Gail Vs Aayakar Bhawan, Tower, Anand Mahal Majura Gate, Surat-395001 Road, Surat PAN:AOTPP 0953 J िनधा"रती कीओर से /Assessee by Shri Sapnesh R Sheth, C.A राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N. आ.अ.सं./ िनधा"रणवष"/ अपीलाथ"/Appellant

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:

6 332/AHD/2017 2010-11 Township, Opp. Gail Vs Aayakar Bhawan, Tower, Anand Mahal Majura Gate, Surat-395001 Road, Surat PAN:AOTPP 0953 J िनधा"रती कीओर से /Assessee by Shri Sapnesh R Sheth, C.A राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N. आ.अ.सं./ िनधा"रणवष"/ अपीलाथ"/Appellant

SMT. NIRUBEN ISHVARBHAI PATEL L/H OF LATE ISHVARBHAI G. 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 & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

6 332/AHD/2017 2010-11 Township, Opp. Gail Vs Aayakar Bhawan, Tower, Anand Mahal Majura Gate, Surat-395001 Road, Surat PAN:AOTPP 0953 J िनधा"रती कीओर से /Assessee by Shri Sapnesh R Sheth, C.A राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N. आ.अ.सं./ िनधा"रणवष"/ अपीलाथ"/Appellant

SHRI DAYALBHAI GOVINDBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(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:

6 332/AHD/2017 2010-11 Township, Opp. Gail Vs Aayakar Bhawan, Tower, Anand Mahal Majura Gate, Surat-395001 Road, Surat PAN:AOTPP 0953 J िनधा"रती कीओर से /Assessee by Shri Sapnesh R Sheth, C.A राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N. आ.अ.सं./ िनधा"रणवष"/ अपीलाथ"/Appellant

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

6 332/AHD/2017 2010-11 Township, Opp. Gail Vs Aayakar Bhawan, Tower, Anand Mahal Majura Gate, Surat-395001 Road, Surat PAN:AOTPP 0953 J िनधा"रती कीओर से /Assessee by Shri Sapnesh R Sheth, C.A राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N. आ.अ.सं./ िनधा"रणवष"/ अपीलाथ"/Appellant

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

6 332/AHD/2017 2010-11 Township, Opp. Gail Vs Aayakar Bhawan, Tower, Anand Mahal Majura Gate, Surat-395001 Road, Surat PAN:AOTPP 0953 J िनधा"रती कीओर से /Assessee by Shri Sapnesh R Sheth, C.A राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N. आ.अ.सं./ िनधा"रणवष"/ अपीलाथ"/Appellant

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

6 332/AHD/2017 2010-11 Township, Opp. Gail Vs Aayakar Bhawan, Tower, Anand Mahal Majura Gate, Surat-395001 Road, Surat PAN:AOTPP 0953 J िनधा"रती कीओर से /Assessee by Shri Sapnesh R Sheth, C.A राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N. आ.अ.सं./ िनधा"रणवष"/ अपीलाथ"/Appellant

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

6 332/AHD/2017 2010-11 Township, Opp. Gail Vs Aayakar Bhawan, Tower, Anand Mahal Majura Gate, Surat-395001 Road, Surat PAN:AOTPP 0953 J िनधा"रती कीओर से /Assessee by Shri Sapnesh R Sheth, C.A राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N. आ.अ.सं./ िनधा"रणवष"/ अपीलाथ"/Appellant

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

6 332/AHD/2017 2010-11 Township, Opp. Gail Vs Aayakar Bhawan, Tower, Anand Mahal Majura Gate, Surat-395001 Road, Surat PAN:AOTPP 0953 J िनधा"रती कीओर से /Assessee by Shri Sapnesh R Sheth, C.A राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N. आ.अ.सं./ िनधा"रणवष"/ अपीलाथ"/Appellant

SMT. VALIBEN NARSHIBHAI 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:

6 332/AHD/2017 2010-11 Township, Opp. Gail Vs Aayakar Bhawan, Tower, Anand Mahal Majura Gate, Surat-395001 Road, Surat PAN:AOTPP 0953 J िनधा"रती कीओर से /Assessee by Shri Sapnesh R Sheth, C.A राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N. आ.अ.सं./ िनधा"रणवष"/ अपीलाथ"/Appellant

SHRI MAHESHBHAI PRABHUBHAI 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:

6 332/AHD/2017 2010-11 Township, Opp. Gail Vs Aayakar Bhawan, Tower, Anand Mahal Majura Gate, Surat-395001 Road, Surat PAN:AOTPP 0953 J िनधा"रती कीओर से /Assessee by Shri Sapnesh R Sheth, C.A राज"की ओर से /Revenue by Ms.Anupma Singla, Addl. Commissioner of Income-tax/Sr. Departmental Representative S.N. आ.अ.सं./ िनधा"रणवष"/ अपीलाथ"/Appellant