DY. COMMISSIONER OF INCOME TAX , CENTRAL CIR. -4, SURAT vs. SHRI HITESHKUMAR LALJIBHAI PATEL, SURAT

In the result, the ground of appeal raised by revenue is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.295/Srt/2023 (Ay 2018-19) (Hearing In Virtual Court) Deputy Commissioner Of Income- Shri Hiteshkumar Laljibhai Tax, Central Circle-4, Surat, Room Patel, 52, Narayanmuni Nagar Vs No.508, 5Th Floor, Aayakar Society, Nani Ved Road, Surat- Bhawan, Majura Gate, Surat- 395004 Pan Aanpp 3560 B 395001 अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue is directed against the order of Ld. Commissioner of Income Tax (Appeals)-4, Surat [for short to as “Ld. CIT(A)”] dated 01.02.2023 for the assessment year 2018-19, which in turn arises out of assessment order passed by National e-Assessment Centre Delhi

ACIT, CIR-1(3), SURAT vs. SHRI RAJESHKUMAR ARJANBHAI VEKARIA, SURAT

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

Bench: Shri Pawan Singhआ.अ.सं./Ita No.339/Srt/2022 (Ay 2014-15) (Hearing In Physical Court) Assistant Commissioner Of Shri Rajeshkumar Income Tax, Circle-1(3), Arjanbhai Vekaria, Vs Surat, Room No.301, 503, Trade Centre, 3Rd Floor, Anavil Business Ring Road, Centre, Hajira Road, Adajan, Surat-395007 Pan No: Acopv 1228 P Surat-395009 अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “Ld. NFAC/ Ld.CIT(A)”] dated 19.10.2022 for assessment year 2014-15, which in turn arises from the addition made by the Income Tax Officer, Ward-1(2)(5), Surat

SMT. NAYANABEN F. PATEL,SURAT vs. PR. COMMISSIONER OF INCOME TAX, SURAT-1, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Smt. Nayanaben F. Patel, Pr.C.I.T. 1, Indraprashtha Society, Surat-1, Vs. Nr. Puna Patiya, Magob, Surat. Surat-395010. Pan: Bhrpp 4706 K Appellant Respondednt

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income tax-1, Surat [ in short the ld. Pr.CIT] dated 30/03/2021 passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) for the Assessment Year

KANUBHAI VANMALIBHAI PATEL HUF,SURAT vs. ITO, WARD-1(2)(1), SURAT, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Kanubhai Vanmalibhai Patel I.T.O.,Ward 1(2)(1), Huf,6, Siddharth Society, Surat. Vs. Behind Afil Tower, Lambe Hanuman Road, Surat-395010. Pan: Aakhp 0725 K Appellant Respondednt

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income tax-1, Surat [ in short the ld. Pr.CIT] dated 21/02/2022 passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) for the Assessment Year

JERAMBHAI BHAGVANBHAI GOHIL,VARACHHA, SURAT vs. INCOME TAX OFFICER, WARD 3(3)(2), SURAT

In the result, appeal of the assessee is allowed

Bench: SHRI PAWAN SINGH (Judicial Member)

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC/ Ld. CIT(A)”] dated 08.12.2021 for assessment year 2014-15, which in turn arises out assessment order passed by Income-tax Officer-ward-3(3)(2), Surat/Assessing Officer

RAJESHBHAI D. DUNGARANI (HUF),SURAT vs. INCOME TAX OFFICER, WARD -3(2)(3), SURAT

In the result, the substantial ground of appeal as framed by me is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Rajeshbhai D Dungarani (Huf), I.T.O., 15-A, Sundaram Park Society, Ward-3(2)(3), Vs. Dabholi Road, Surat-395004 Surat. (Gujarat) Pan No. Aakhr 4970 E Appellant/ Assessee Respondent/ Revenue

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 09/05/2023 for the Assessment Year (AY) 2011-12. 2. Perusal of record shows that the impugned order

CHAITALI SURIL UDESHI,AHMEDABAD vs. ITO, WARD-3(1)(2), SURAT

In the result, ground no. 3 of the appeal is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Chaitali Suril Udeshi, I.T.O., A-902, Samanvay Residency, Opp: Safal Ward-3(1)(2), Vs. Parisar-2, South Bopal Daskroi, Surat. Ahmedabad, Gujarat (India). Pan No. Ahgpd 9813 R Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 29/04/2022 for the Assessment Year (AY) 2011-12. The assessee has raised following grounds of appeal

SHRI JIVRAJBHAI KALUBHAI MIYANI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(2), SURAT

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Jivrajbhai Kalubhai Miyani, I.T.O., A/31, 32 Ramdevpir Nagar, Ward 3(3)(2), Vs. Varachha Road, Varachha, Surat. Surat-395006. Pan No. Aempm 3134 P Appellant/ Assessee Respondent/ Revenue Shri Laljibhai Kalubhai Miyani, I.T.O., 83, Shirdidham Society, Hira Ward 3(3)(5), Vs. Baug, Varachha Road, Surat. Surat-395006. Pan No. Ablpp 5096 K Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee (s) are directed against the common order of learned Commissioner of Income Tax (Appeals)-3, Surat (in short, the ld. CIT(A) dated 20/09/2017 for the Assessment year (AY) 2012-13. In both these appeals, the assessee has raised certain common

SHRI LALJIBHAI KALUBHAI MIYANI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(5), SURAT

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Jivrajbhai Kalubhai Miyani, I.T.O., A/31, 32 Ramdevpir Nagar, Ward 3(3)(2), Vs. Varachha Road, Varachha, Surat. Surat-395006. Pan No. Aempm 3134 P Appellant/ Assessee Respondent/ Revenue Shri Laljibhai Kalubhai Miyani, I.T.O., 83, Shirdidham Society, Hira Ward 3(3)(5), Vs. Baug, Varachha Road, Surat. Surat-395006. Pan No. Ablpp 5096 K Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee (s) are directed against the common order of learned Commissioner of Income Tax (Appeals)-3, Surat (in short, the ld. CIT(A) dated 20/09/2017 for the Assessment year (AY) 2012-13. In both these appeals, the assessee has raised certain common

VASUBEN NATWERLAL PATEL,SURAT vs. ITO, OLD WARD-1(3)(9) NEW WARD- 1(2)(6), SURAT

In the result, Ground No. 1 is allowed for statistical\npurpose and ground No

254(1) of Income Tax Act\nPER PAWAN SINGH, JUDICIAL MEMBER:\n1. This appeal by assessee is directed against the order of National Faceless Appeal\nCentre, Delhi/Commissioner of Income tax (Appeals) [for short to as\n“NFAC/Ld.CIT(A)] dated 27.08.2024 for assessment year (AY) 2013-14, which\nin turn arises out of assessment order passed by Assessing Officer under 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

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Revenue is directed against the order of learned National Faceless Appeal Centre, Delhi (in short, the NFAC)/ Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 30/03/2023 for the Assessment Year (AY) 2017-18. The Revenue has raised following grounds

PRAKASHSINH THAKOR,SURAT vs. ACIT, CIRCLE-2(2), SURAT

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Prakashsinh Thakor, A.C.I.T., 53, Pratap Nagar, Delad, Olpad, Circle2(2), Vs. Surat-394540 Surat. Pan: Alhpt 9125 B Appellant Respondednt

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short the ld. CIT(A)] dated 24/12/2021 for the Assessment Year (AY) 2011-12. The assessee has raised following grounds of appeal

SUNITA JAJOO,SURAT vs. ITO WARD 2(2)(4), SURAT

In the result, assessee’s appeal is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) (Physical Court Hearing) Rambilash Rajaram Jajoo Income Tax Officer, Ward- 429-432, Golden Point, Falsawadi, 2(2)(4), Aaykar Bhawan, Majura बनाम Ring Road, Surat City, Gate, Opp. New Civil Hospital, Vs Surat-395 002 Surat-395 001 [Pan : Aampj 0040 K] अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by separate assessee are directed against the separate orders of Addl/JCIT(A)-7, Kolkata/National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld.CIT(A)] dated 21.03.2024 and 21.04.2023 for same assessment year i.e., (AY) 2011-12, which in turn arises out of separate assessment orders

RAMBILASH RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WARD-2(2)(4), SURAT

In the result, assessee's appeal is allowed

2)(4), Aaykar Bhawan, Majura\nGate, Opp. New Civil Hospital,\nSurat-395 001\nअपीलार्थी/Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से /Assessee by Ms. Richa Toshniwal. CA\nराजस्व की ओर से /Revenue by Shri Minal Kamble, Sr. DR\nसुनवाई की तारीख/Date of hearing 23.01.2025\nउद्घोषणा की तारीख/Date of\npronouncement\n10.02.2025\nOrder under section 254(1) of Income

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the single assessee are directed against the separate orders of the learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)], all dated 13/10/2022 for the Assessment years (AY) 2017-18 to 2019-20 respectively

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the single assessee are directed against the separate orders of the learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)], all dated 13/10/2022 for the Assessment years (AY) 2017-18 to 2019-20 respectively

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the single assessee are directed against the separate orders of the learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)], all dated 13/10/2022 for the Assessment years (AY) 2017-18 to 2019-20 respectively

SARLABEN DAHYABHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD - 2(2)(4), SURAT

In the result, this ground is allowed for statistical purposes

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth

2), Vs. Taluka, Kamrej, Surat-394150. Aayakar Bhavan, PAN: CBWPP 3730 P Majura Gate, Surat. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Sapnesh Sheth, C.A. Department represented by Shri Mukesh Jain, Sr.DR Date of hearing 19/11/2024 Date of pronouncement 04/02/2025 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee