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

5. Brief facts of the case are that the case of assessee was reopened on the basis of information from the office of Pr.DIT (Inv.), Surat regarding the bogus claim of long term capital gain of Rs. 3,43,200/- by the assessee. The Assessing Officer after obtaining necessary approval, 3 Rajeshbhai D Dungarani Vs ITO issued notice under Section

SMT. MUKTABEN NISHANTBHAI PATEL,ANKLESHWAR vs. INCOME TAX OFFICER WARD -2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: The Captioned four appeals filed by the different assessees, pertaining to the Assessment Year 2013-14 and 2014-15, are directed against the separate orders passed by the ld. Commissioner of Income Tax (Appeals)-3, Vadodara [in short “the ld. CIT(A)”], which in turn arise out of separate assessment

SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: The Captioned four appeals filed by the different assessees, pertaining to the Assessment Year 2013-14 and 2014-15, are directed against the separate orders passed by the ld. Commissioner of Income Tax (Appeals)-3, Vadodara [in short “the ld. CIT(A)”], which in turn arise out of separate assessment

SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: The Captioned four appeals filed by the different assessees, pertaining to the Assessment Year 2013-14 and 2014-15, are directed against the separate orders passed by the ld. Commissioner of Income Tax (Appeals)-3, Vadodara [in short “the ld. CIT(A)”], which in turn arise out of separate assessment

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(2), SURAT vs. GEMALSINGH MOHANSINGH SOLANKI, SURAT

In the result, appeal of the Revenue is dismissed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.447/Srt/2019 (िनधा"रणवष" / Assessment Year: (2009-10) (Virtual Court Hearing) Deputy Commissioner Of Income- Gemalsinh Mohansinh Solanki Tax, Circle-2(3), Room No. 612, 6Th (Huf), 1, Chandramani Society, Vs. Opp. Madhi Ni Khamni, Bhatar Floor, Aayakar Bhavan, Nr.Majura Road, Surat-395001 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aachg 5158 D (Appellant ) (Respondent)

D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the Revenue pertaining to the assessment year 2009-10, is directed against the order passed by the Learned Commissioner of Income Tax(Appeals)-1,Surat [‘CIT(A)’ for short], dated 12.07.2019, which in turn arises out of an assessment order passed by the Assessing Officer (‘assessing

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

43,00,000/- in which assessee’s share was at Rs.48,60,000/-. The assessee has shown capital gain of Rs.42,21,037/- and claimed deduction u/s.54F of the Act in respect of purchase of plot of land bearing survey no.16, 17 & 18 at Kasbapar, Navsari District, which has been purchased jointly with Bhavesh Bachubhai Mehta in which assessee

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

In the result, the appeal of the assessee is allowed

43,51,300/-, the notice u/s 148 was issued as assessee’s share of the sale consideration has escaped taxation and provisions of section 50C are attracted. 4. During the course of reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section

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

In the result, the appeal of the assessee is allowed

43,51,300/-, the notice u/s 148 was issued as assessee’s share of the sale consideration has escaped taxation and provisions of section 50C are attracted. 4. During the course of reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section

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

In the result, the appeal of the assessee is allowed

43,51,300/-, the notice u/s 148 was issued as assessee’s share of the sale consideration has escaped taxation and provisions of section 50C are attracted. 4. During the course of reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section

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

In the result, the appeal of the assessee is allowed

43,51,300/-, the notice u/s 148 was issued as assessee’s share of the sale consideration has escaped taxation and provisions of section 50C are attracted. 4. During the course of reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section

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

In the result, the appeal of the assessee is allowed

43,51,300/-, the notice u/s 148 was issued as assessee’s share of the sale consideration has escaped taxation and provisions of section 50C are attracted. 4. During the course of reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section

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

In the result, the appeal of the assessee is allowed

43,51,300/-, the notice u/s 148 was issued as assessee’s share of the sale consideration has escaped taxation and provisions of section 50C are attracted. 4. During the course of reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section

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

In the result, the appeal of the assessee is allowed

43,51,300/-, the notice u/s 148 was issued as assessee’s share of the sale consideration has escaped taxation and provisions of section 50C are attracted. 4. During the course of reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section

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

In the result, the appeal of the assessee is allowed

43,51,300/-, the notice u/s 148 was issued as assessee’s share of the sale consideration has escaped taxation and provisions of section 50C are attracted. 4. During the course of reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of 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

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

5 of 34 6. Ground No.(I): Reopening of assessment: (1) The learned Commissioner of Income-tax (Appeals) erred in not treating the assessment as invalid though the re- opening was not done in accordance with the provisions of the Act. (2) The Appellant submits that reasons for reopening of assessment not having been furnished in the course

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

5 of 34 6. Ground No.(I): Reopening of assessment: (1) The learned Commissioner of Income-tax (Appeals) erred in not treating the assessment as invalid though the re- opening was not done in accordance with the provisions of the Act. (2) The Appellant submits that reasons for reopening of assessment not having been furnished in the course

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

5 of 34 6. Ground No.(I): Reopening of assessment: (1) The learned Commissioner of Income-tax (Appeals) erred in not treating the assessment as invalid though the re- opening was not done in accordance with the provisions of the Act. (2) The Appellant submits that reasons for reopening of assessment not having been furnished in the course

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

5 of 34 6. Ground No.(I): Reopening of assessment: (1) The learned Commissioner of Income-tax (Appeals) erred in not treating the assessment as invalid though the re- opening was not done in accordance with the provisions of the Act. (2) The Appellant submits that reasons for reopening of assessment not having been furnished in the course

M/S. MAROLI BAZAR VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,,NA vs. ARIVS.DEPUTY COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE , NAVSARI

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

D : Other deductions (sections 80U to 80VV) Section 80A(1) of the Act provides that in computing total income of an assessee, there shall be allowed from the gross total income, the deductions specified in sections 80C to 80U (in the present case 80C to 80VV), in accordance with and subject to the provisions of this Chapter, viz., Chapter