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)

capital gains and allowed indexed cost of acquisition. A perusal of that assessment order prima facie establishes that the Revenue itself has acknowledged the fractional ownership pattern. When co-owners of the same property are assessed on the same transaction, consistency demands that their cases be examined in a uniform manner unless differentiated by facts. The apparent inconsistency

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

capital gain. 8. It is therefore prayed that the above addition made by the Assessing Officer may please be deleted or reduced. 9. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar Manilal Patel 7. The ground of appeal

GAURAVKUMAR MANILAL PATEL,SURAT vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

capital gain. 8. It is therefore prayed that the above addition made by the Assessing Officer may please be deleted or reduced. 9. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar Manilal Patel 7. The ground of appeal

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

capital gain. 8. It is therefore prayed that the above addition made by the Assessing Officer may please be deleted or reduced. 9. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar Manilal Patel 7. The ground of appeal

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

capital gain. 8. It is therefore prayed that the above addition made by the Assessing Officer may please be deleted or reduced. 9. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar Manilal Patel 7. The ground of appeal

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

capital gain. 8. It is therefore prayed that the above addition made by the Assessing Officer may please be deleted or reduced. 9. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar Manilal Patel 7. The ground of appeal

GAURAVKUMAR MANILAL PATEL,TAPI vs. INCOME TAX OFFICER, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

capital gain.\n8. It is therefore prayed that the above addition made by the Assessing Officer\nmay please be deleted or reduced.\n9. Appellant craves leave to add, alter or delete any ground(s) either before or\nin the course of hearing of the appeal.”\n7.\nThe ground of appeal in ITA No.936/SRT/2024 are as under

PRITI BHANSALI,BHARUCH vs. ITO, WARD 1 , BHARUCH

In the result, the appeal of the assessee is allowed and the penalty levied is deleted

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamblepriti Bhansali, Income Tax Officer, Vs. D 1, Rajashree Nagar, Ward-1, Umalla, Bharuch. Bharuch-39310. [Pan : Agspb2559 H] (Appellant) .. (Respondent) Appellant By : Shri Pradeep Kumar Jain, Ar Respondent By: Shri Ajay Uke, Sr. Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 23.01.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

capital gains in his return of income. The name of the assessee was included in the property documents only for nominee purposes, as per the housing society rules. An ex-parte order under section 148A was passed on 01.04.2022, and consequential notices were uploaded on the income-tax portal. The assessee had Asst. Year : 2018-19 - 2– not activated