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195 results for “capital gains”+ Section 42clear

Sorted by relevance

Mumbai2,546Delhi2,098Bangalore973Chennai681Ahmedabad623Jaipur439Kolkata407Hyderabad329Chandigarh240Pune229Surat195Indore193Karnataka163Cochin148Visakhapatnam113Raipur109Nagpur80Rajkot79Cuttack79Agra79Calcutta56Guwahati51Lucknow50Amritsar38SC37Telangana35Dehradun19Ranchi15Jodhpur11Kerala11Allahabad10Jabalpur9Panaji8Varanasi7Rajasthan5A.K. SIKRI ROHINTON FALI NARIMAN2Orissa2Patna2A.K. SIKRI N.V. RAMANA1Andhra Pradesh1

Key Topics

Section 143(3)65Section 10(37)60Addition to Income57Section 26355Section 54B35Section 14734Section 271(1)(c)33Deduction30Exemption30Disallowance

SHRI KRISHNAKUMAR RAMSINH PARMAR,,SILVASSA vs. THE INCOME TAX OFFICER,, VAPI

In the result, the appeals filed by the assessees (in ITA No

ITA 1235/AHD/2017[2013-14]Status: DisposedITAT Surat03 Nov 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1235 & 1709/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Krishnakumar Ramsinh Parmar, The Income Tax Officer, Silvassa C-Twin Bunngalow 4, Manorath Ward-Silvassa. Vs. Residency, Gurudev Complex, Silvasa-396230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acfpp2308B (Assessee) (Respondent) Chandrasinh Ramsinh Parmar, The Income Tax Officer, Silvassa Vs. Parmarwadi, Sayli Road, Silvassa, Ward-Silvassa. Dadra & Nagar Haveli-3962310. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aiypp9167F (Assessee) (Respondent) Assessee By : Shri Hiren R Vepari - Ca Respondent By : Ms Anupama Singla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 19/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 03/11/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Hiren R Vepari - CAFor Respondent: Ms Anupama Singla – Sr. DR
Section 143(3)Section 45(3)

42,82,000/-. 08.1 Section 45(2) of the IT Act, 1961 also provides that the profits/gains accruing by way of conversion of the capital asset into Stock- in- Trade is chargeable to tax in the year in which the Stock- in- Trade is sold. In this case, as discussed in the paras above, Smt. Ranjanben R. Parmar has gifted

Showing 1–20 of 195 · Page 1 of 10

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Section 14827
Section 14327

SHRI CHANDRASINH RAMSINH PARMAR,U T OF D & NH vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, the appeals filed by the assessees (in ITA No

ITA 1709/AHD/2017[2013-14]Status: DisposedITAT Surat03 Nov 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1235 & 1709/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Krishnakumar Ramsinh Parmar, The Income Tax Officer, Silvassa C-Twin Bunngalow 4, Manorath Ward-Silvassa. Vs. Residency, Gurudev Complex, Silvasa-396230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acfpp2308B (Assessee) (Respondent) Chandrasinh Ramsinh Parmar, The Income Tax Officer, Silvassa Vs. Parmarwadi, Sayli Road, Silvassa, Ward-Silvassa. Dadra & Nagar Haveli-3962310. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aiypp9167F (Assessee) (Respondent) Assessee By : Shri Hiren R Vepari - Ca Respondent By : Ms Anupama Singla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 19/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 03/11/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Hiren R Vepari - CAFor Respondent: Ms Anupama Singla – Sr. DR
Section 143(3)Section 45(3)

42,82,000/-. 08.1 Section 45(2) of the IT Act, 1961 also provides that the profits/gains accruing by way of conversion of the capital asset into Stock- in- Trade is chargeable to tax in the year in which the Stock- in- Trade is sold. In this case, as discussed in the paras above, Smt. Ranjanben R. Parmar has gifted

R.S. TRADELINK PVT.LTD.,SURAT vs. THE ACIT.,CIRCLE-4,, SURAT

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

ITA 2130/AHD/2014[2008-09]Status: DisposedITAT Surat04 Feb 2021AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2130/Ahd/2014 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/S. R.S. Tradelink Pvt. Ltd., Vs. The Assistant Commissioner Plot No.17, Magdalla Port Road, Of Income Tax, Circle-4, Surat. Magdalla, Surat-395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr6607A (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah - CAFor Respondent: Shri Ritesh Mishra - CIT (DR)
Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

section 271(1)(c) of the Act needs to be quashed. 17. On merits of the case, we are of the view that this is not a case, where the amount for sale of property has been received outside the regular books of accounts or that the property is not reflected in the regular books of accounts. That

DCIT, CIRCLE-2(3), SURAT vs. SWASTIK ENTERPRISES, SURAT

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

ITA 173/SRT/2020[2014-15]Status: DisposedITAT Surat15 Nov 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) D.C.I.T., Swastik Enterprises, Circle-2(3), R.S. No. 130, F.P. 36, T.P.S. 37, Vs. Surat. Behind Althan Gam, Althan, Surat. Pan No. Aakfm 1069 M Appellant/ Assessee Respondent/ Revenue

Section 254(1)

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 Commissioner of Income Tax (Appeals)-1, Surat (in short, the ld. CIT(A) dated 20/03/2020 for the Assessment year (AY) 2014-15. The revenue has raised following grounds of appeal: “1. On the facts

INCOME TAX OFFICER, WARD-3(1)(1), SURAT vs. JAYSINH GULABSINH BODANA, SURAT

In the result, the appeal filed by the Revenue (ITA No

ITA 410/SRT/2019[2015-16]Status: DisposedITAT Surat15 Jul 2022AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 410/Srt/2019 Assessment Year: (2015-16) (Virtual Court Hearing) The Ito, Ward-3(1)(1), Vs. Jaysingh Gulabsinh Bodana, Surat. 52/53, Ground Floor, Intercity Township, Dumbhal, Surat-395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpb 2762 L (Appellant)/(Revenue) (Respondent)/(Assessee) Cross Objection No. 17/Srt/2021 [Arising Out Of An Ita No.410/Srt/2019] Assessment Year: (2015-16) (Virtual Court Hearing) Jaysingh Gulabsinh Bodana, Vs. The Ito, Ward-3(1)(1), 52/53, Ground Floor, Intercity Township, Surat. Dumbhal, Surat-395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpb 2762 L (Appellant) (Respondent) Shri Mehul Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 15/06/2022 15/07/2022 Date Of Pronouncement

Section 143(1)Section 143(2)Section 143(3)Section 54B

42 (Bombay) dated 11.10.2011 wherein the catch note reads as under: “Whether when legislature by introducing deeming fiction seeks to tax gains arising on transfer of a capital asset acquired under a gift or will and, capital gain under section

DHIRUBHAI NANJIBHAI KACHCHADIA,VAPI vs. INCOME TAX OFFICER, WARD-2, VAPI, VAPI

In the result, this appeal of assessee is allowed

ITA 581/SRT/2023[2011-12]Status: DisposedITAT Surat29 Nov 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Dhirubhai Nanjibhai Kachchadia, I.T.O. Ward-2, B-9/83, Near Ambaji Temple, Vapi. Vs. Haria Hospital Road, Gidc, Vapi (Gujarat)-396395. Pan No. Acppk 1953 R Appellant/ Respondent Respondent/ Assessee

Section 139Section 143(1)Section 143(2)Section 147Section 148Section 2(14)Section 254(1)Section 50C(2)

capital gain in the return of income. On the basis of such information, the Assessing Officer made his belief that he has a reason to believe that income of assessee has escaped assessment within meaning of Section 147 of the Act. The Assessing Officer after recording reasons, issued notice under Section 148 of the Act on 20/03/2018, with prior approval

SMT. MANISHABEN RAKESHBHAI NAIK,,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-3,, NAVSARI

In the result, the appeal of the assessee stands allowed

ITA 886/AHD/2015[2010-11]Status: DisposedITAT Surat18 Jun 2018AY 2010-11

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

Section 143(3)Section 54F

42,930/- in respect of full ½ value of plot no. 16, 17 & 18 all adjoining used for construction of house against the capital gain on sale of land as per provisions of section

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

In the result, the appeal of the assessee for A

ITA 2125/AHD/2014[1996-97]Status: DisposedITAT Surat11 Dec 2019AY 1996-97

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

Section 143Section 147Section 254

42. Ground No. (II) relates to treating capital gains of Rs.12,19,328 as business income. 43. We have heard the rival submissions and perused the relevant material on record. We find that facts are identical as in assessment year 1994-95. Therefore, our findings as given in A.Y. 1994-95 would mutatis mutandis apply to this ground. Accordingly, this

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

In the result, the appeal of the assessee for A

ITA 1637/AHD/2014[1994-95]Status: DisposedITAT Surat11 Dec 2019AY 1994-95

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

Section 143Section 147Section 254

42. Ground No. (II) relates to treating capital gains of Rs.12,19,328 as business income. 43. We have heard the rival submissions and perused the relevant material on record. We find that facts are identical as in assessment year 1994-95. Therefore, our findings as given in A.Y. 1994-95 would mutatis mutandis apply to this ground. Accordingly, this

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

In the result, the appeal of the assessee for A

ITA 2127/AHD/2014[1997-98]Status: DisposedITAT Surat11 Dec 2019AY 1997-98

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

Section 143Section 147Section 254

42. Ground No. (II) relates to treating capital gains of Rs.12,19,328 as business income. 43. We have heard the rival submissions and perused the relevant material on record. We find that facts are identical as in assessment year 1994-95. Therefore, our findings as given in A.Y. 1994-95 would mutatis mutandis apply to this ground. Accordingly, this

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

In the result, the appeal of the assessee for A

ITA 2123/AHD/2014[1995-96]Status: DisposedITAT Surat11 Dec 2019AY 1995-96

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

Section 143Section 147Section 254

42. Ground No. (II) relates to treating capital gains of Rs.12,19,328 as business income. 43. We have heard the rival submissions and perused the relevant material on record. We find that facts are identical as in assessment year 1994-95. Therefore, our findings as given in A.Y. 1994-95 would mutatis mutandis apply to this ground. Accordingly, this

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

In the result, appeal of the assessee is allowed

ITA 53/SRT/2022[2014-15]Status: DisposedITAT Surat28 Apr 2023AY 2014-15

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 143(3)Section 147Section 148Section 254(1)Section 54B

capital gains, the status of one of the property is “Bin Kheti Premium Patra Land”. Thus, the status of land is non- agricultural land at the time of purchase and not eligible for deduction under section 54B of the Act. On the basis of aforesaid observation, the Assessing Officer disallowed the exemption of Rs.22,54,913/-. 7. Aggrieved

SHRI HITESHBHAI JAMUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 371/AHD/2015[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

42 368/AHD/2015 Smt. Maniben Govindbhai The Income Tax 2007-08 Patal Officer, B-402, Swagat Apartment, Ward-4(2), Surat. Kavi Kalapi Garden, Adajan, Surat-395 009 PAN: APUPP4798M 43 369/AHD/2015 Shri Jamubhai Parsottambhai The Income Tax 2008-09 Patel 93, Sanskar Nagar Officer, Society, Palanpur Patia, Rander Ward-4(1), Surat. Road, Surat – 395 009 Kamuben B. Patel/AY.2007-08

SHRI NAVINBHAI PARBHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1645/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

42 368/AHD/2015 Smt. Maniben Govindbhai The Income Tax 2007-08 Patal Officer, B-402, Swagat Apartment, Ward-4(2), Surat. Kavi Kalapi Garden, Adajan, Surat-395 009 PAN: APUPP4798M 43 369/AHD/2015 Shri Jamubhai Parsottambhai The Income Tax 2008-09 Patel 93, Sanskar Nagar Officer, Society, Palanpur Patia, Rander Ward-4(1), Surat. Road, Surat – 395 009 Kamuben B. Patel/AY.2007-08

SMT. MANIBEN GOVINDBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 368/AHD/2015[2007-08]Status: DisposedITAT Surat13 Apr 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

42 368/AHD/2015 Smt. Maniben Govindbhai The Income Tax 2007-08 Patal Officer, B-402, Swagat Apartment, Ward-4(2), Surat. Kavi Kalapi Garden, Adajan, Surat-395 009 PAN: APUPP4798M 43 369/AHD/2015 Shri Jamubhai Parsottambhai The Income Tax 2008-09 Patel 93, Sanskar Nagar Officer, Society, Palanpur Patia, Rander Ward-4(1), Surat. Road, Surat – 395 009 Kamuben B. Patel/AY.2007-08

SMT. JASUBEN VENIBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 2178/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

42 368/AHD/2015 Smt. Maniben Govindbhai The Income Tax 2007-08 Patal Officer, B-402, Swagat Apartment, Ward-4(2), Surat. Kavi Kalapi Garden, Adajan, Surat-395 009 PAN: APUPP4798M 43 369/AHD/2015 Shri Jamubhai Parsottambhai The Income Tax 2008-09 Patel 93, Sanskar Nagar Officer, Society, Palanpur Patia, Rander Ward-4(1), Surat. Road, Surat – 395 009 Kamuben B. Patel/AY.2007-08

SHRI NAVINBHAI JERAMBHAI PATEL L/H OF LATE JERAMBHAI VALABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1644/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

42 368/AHD/2015 Smt. Maniben Govindbhai The Income Tax 2007-08 Patal Officer, B-402, Swagat Apartment, Ward-4(2), Surat. Kavi Kalapi Garden, Adajan, Surat-395 009 PAN: APUPP4798M 43 369/AHD/2015 Shri Jamubhai Parsottambhai The Income Tax 2008-09 Patel 93, Sanskar Nagar Officer, Society, Palanpur Patia, Rander Ward-4(1), Surat. Road, Surat – 395 009 Kamuben B. Patel/AY.2007-08

SMT. RASHMIBEN RAJESHBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 2203/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

42 368/AHD/2015 Smt. Maniben Govindbhai The Income Tax 2007-08 Patal Officer, B-402, Swagat Apartment, Ward-4(2), Surat. Kavi Kalapi Garden, Adajan, Surat-395 009 PAN: APUPP4798M 43 369/AHD/2015 Shri Jamubhai Parsottambhai The Income Tax 2008-09 Patel 93, Sanskar Nagar Officer, Society, Palanpur Patia, Rander Ward-4(1), Surat. Road, Surat – 395 009 Kamuben B. Patel/AY.2007-08

SHRI GANPATBHAI UKABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 2207/AHD/2015[2009-10]Status: DisposedITAT Surat13 Apr 2022AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

42 368/AHD/2015 Smt. Maniben Govindbhai The Income Tax 2007-08 Patal Officer, B-402, Swagat Apartment, Ward-4(2), Surat. Kavi Kalapi Garden, Adajan, Surat-395 009 PAN: APUPP4798M 43 369/AHD/2015 Shri Jamubhai Parsottambhai The Income Tax 2008-09 Patel 93, Sanskar Nagar Officer, Society, Palanpur Patia, Rander Ward-4(1), Surat. Road, Surat – 395 009 Kamuben B. Patel/AY.2007-08

SHRI PARSOTTAMBHAI SOMABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 425/AHD/2015[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

42 368/AHD/2015 Smt. Maniben Govindbhai The Income Tax 2007-08 Patal Officer, B-402, Swagat Apartment, Ward-4(2), Surat. Kavi Kalapi Garden, Adajan, Surat-395 009 PAN: APUPP4798M 43 369/AHD/2015 Shri Jamubhai Parsottambhai The Income Tax 2008-09 Patel 93, Sanskar Nagar Officer, Society, Palanpur Patia, Rander Ward-4(1), Surat. Road, Surat – 395 009 Kamuben B. Patel/AY.2007-08