SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

3,56,406 in A.Y. 94-95 + 2,35,568 in A.Y. 96-97 + 2,37,787 in A.Y. 97-98 + 8,29,761], as against which the assessee has disclosed a sum of Rs.15 lakhs income during A.Y. 1995-96 and same has been assessed in the case of the assessee, which is more than the total addition made

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

3,56,406 in A.Y. 94-95 + 2,35,568 in A.Y. 96-97 + 2,37,787 in A.Y. 97-98 + 8,29,761], as against which the assessee has disclosed a sum of Rs.15 lakhs income during A.Y. 1995-96 and same has been assessed in the case of the assessee, which is more than the total addition made

ANILKUMAR GAMANLAL MODI, HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, the appeal of the assessee is allowed

3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they

MADHUBEN DILIPBHAI MODI,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, the appeal of the assessee is allowed

3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they

JIGNESHKUMAR S. MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI, BARDOLI

In the result, the appeal of the assessee is allowed

3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they

SANMUKHLAL NANUBHAI MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI, SURAT

In the result, the appeal of the assessee is allowed

3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they

GAMANLAL NANUBHAI MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, , BARDOLI

In the result, the appeal of the assessee is allowed

3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they

NITIN KUMAR GAMANLAL MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1,, BARDOLI

In the result, the appeal of the assessee is allowed

3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they

NIKUNJKUMAR D. MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, the appeal of the assessee is allowed

3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they

VIJAYKUMAR GAMANLAL MODI, HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, the appeal of the assessee is allowed

3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they

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

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

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 for\ntaxation. The AO asked assessee to furnish documentary evidence, but she has\nnot submitted any explanation

SHRI VIRENDRA NATWARLAL JARIWALA,,SURAT vs. THE DY. CIT, CIRCLE-1(3),, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Virendra Natwarlal Jariwala The Dy. Commissioner Of D-10/11, Aenav Complex-C, Income Tax, Circle-1(3), Vs City Light Road, Surat. Surat-495003. Pan : Aachj7085E Applicant Respondent Shri Sudhir Natwarlal Jariwala Ito, Ward-3(1)(5), (Huf), 6/2578, Main Road, Aayakar Bhavan, Vs Rampura, Surat-495003. Majuragate, Surat. Pan : Aaehs3103G Applicant Respondent

3), (4), (5) and (6) of ection 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and 4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to (AY 2013-14) such

INCOME TAX OFFICER WARD 1(1)(4), SURAT vs. SHRI MAHESHBHAI V. SAVANI, SURAT

In the result, ground No. 2 raised by the assessee is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 305/Srt/2017 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) The Ito, Ward-1(1)(4), Vs. Maheshbhai V. Savani, Surat. 404, Super Diamond Market, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahhps 2681 R (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No. 382/Srt/2017 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) Maheshbhai V. Savani, Vs. The Ito, Ward-1(1)(4), 404, Super Diamond Market, Varachha Surat. Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahhps 2681 R (Assessee) (Respondent) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr Date Of Hearing 17/06/2022 Date Of Pronouncement 29/07/2022

gain as business income 1. Letter filed before assessing officer dated 24.02.2015 1-2 2. Letter filed before assessing officer dated 15.01.2015 3-4 3. Letter filed before assessing officer dated 18.12.2014 5-7 4. Sale Deed - Agriculture Land Dumas B.N. 100-1 8-24 5. Purchase deed - Agriculture Land Dumas B.N. 100-1 25-39 6 Purchase Deed - Agriculture

SMT.KAUSHIKABEN NIMESHBHAI PATEL,SURAT vs. INCOME TAX OFFICER WARD-1(3)(7), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.06/Srt/2017 "नधा"रण वष"/Assessment Year: 2012-13 Smt. Kaushikaben Nimeshbhai Patel, Vs The Income Tax Officer, A/42, Padariya Mohallo, Adajan . Ward-1(3)(7), Surat. Gam, Surat. [Pan: Biypp 0688 N] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Manish Shah – Ar राज"वक"ओर से /Revenue By Smt. Anupama Singla – Sr.Dr

253 (Gujarat) wherein it was held section 55A as it stood at the relevant time, has to be seen and emphasis was laid on the period of the transaction Smt.Kaushikaben Nimeshbhai Patel Vs. ITO, Ward-1(3)(7), Surat/ ITA No.06/SRT/2017 for A.Y. 2012-13 and where the transaction was for the period prior to 1.7.2012, amended provisions were held

KIRANKUMAR RAMANLAL NAIK,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(2), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.18/Srt/2023 "नधा"रण वष"/Assessment Year: (2012-13) (Virtual Hearing) Kirankumar Ramanlal Naik, Vs. Income Tax Officer, 415, Dabhi Street, Near Zanda Chowk, Ward-2(3)(2), Room No.615, 6Th Floor, Aayakar Bhavan, Mota Varachha, Surat – 395006. Majura Gate, Surat-395001 (""थ" /Respondent) (अपीलाथ" /Appellant) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akcpn2062P िनधा"रती की ओर से /Appellant By Shri Rushin Patel, Ar राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing 11/04/2023 घोषणा की तारीख/Date Of Pronouncement 18/04/2023

3), (4), (5) and (6) of ection 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and 4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they

MUKESHBHAI RAMUBHAI AHIR,,SURAT vs. ITO,WARD-1(3) (3),, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Mukeshbhai Ramubhai Ahir Ito, Ward-1(3)(3), 49,-B, Ambanagar, Room No. 603, 6Th Floor, Vs B/H Kapadia Health Club, Aayakar Bhavan, Majura Bhatar, Surat-395002. Gate, Surat. Pan : Aqqpa1546H Applicant Respondent

3), (4), (5) and (6) of ection 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and 4) of section 23, sub- section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they

YASH BHUPESHBHAI TAMAKUWALA,SURAT vs. INCOME TAX OFFICER, WARD - 2(2)(5), NOW INCOME TAX OFFICER - 1(2)(6), SURAT

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.580/Srt/2023 Assessment Year: (2013-14) (Physical Hearing) Yash Bhupeshbhai Tamakuwala, Vs. The Ito, 1/208, Kharadi Sheri, Nanpura, Ward- 1(2)(6), Surat – 395001. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ajypt3602P (Appellant) (Respondent)

3) of the Income Tax Act, on 04.12.2015, determining total income at Rs.7,41,600/-. On verification of return of income and computation of income, it was noted by the Assessing Officer that the assessee has not shown any income under the head capital gain. On verification of submission made by the assessee, it was noted by Assessing Officer that

KANTILAL NAGINDAS KAPADIA-HUF L/H. NAINESH PRAVINCHANDRA GANDHI,SURAT vs. INCOME TAX OFFICER WARD 1(2)(2), SURAT

253 of Income –tax Act (Act) by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC” or CIT(A)”] dated 29.11.2021, which in turn arises out of an assessment order passed under section 143(3) of Income-Tax Act (Act) dated 29.12.2017 by Assessing Officer / ITO Ward-1(2)(2), Surat