CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

section 250 of the Income-tax Act, 1961 (in short, 'the Act') by\nthe National Faceless Appeal Centre, Delhi/Commissioner of Income-tax\n(Appeals) [in short, “NFAC/CIT(E)”] all dated 13.08.2024, for the Assessment\nYears (AY) 2011-12, 2013-14, 2014-15 and 2015-16, which in turn arose out of\nassessment orders passed by Assessing Officer (in short

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

section 250 of the Income-tax Act, 1961 (in short, 'the Act') by\nthe National Faceless Appeal Centre, Delhi/Commissioner of Income-tax\n(Appeals) [in short, “NFAC/CIT(E)”] all dated 13.08.2024, for the Assessment\nYears (AY) 2011-12, 2013-14, 2014-15 and 2015-16, which in turn arose out of\nassessment orders passed by Assessing Officer (in short

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. ITO, DAMAN

section 250 of the Income-tax Act, 1961 (in short, 'the Act') by\nthe National Faceless Appeal Centre, Delhi/Commissioner of Income-tax\n(Appeals) [in short, “NFAC/CIT(E)”] all dated 13.08.2024, for the Assessment\nYears (AY) 2011-12, 2013-14, 2014-15 and 2015-16, which in turn arose out of\nassessment orders passed by Assessing Officer (in short

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

section 250 of the Income-tax Act, 1961 (in short, 'the Act') by\nthe National Faceless Appeal Centre, Delhi/Commissioner of Income-tax\n(Appeals) [in short, “NFAC/CIT(E)”] all dated 13.08.2024, for the Assessment\nYears (AY) 2011-12, 2013-14, 2014-15 and 2015-16, which in turn arose out of\nassessment orders passed by Assessing Officer (in short

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)

capital gains so arisen. The assessment u/s 143(3) was completed on 07.12.2011 by assessing officer determining total income at Rs.1,46,940/-. 6.Thereafter, the case of the assessee was reopened u/s 147 of the Act after recording reasons that assessee had claimed and allowed deduction u/s 54F of the Act for which the assessee is not eligible for such

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

capital gain of Rs.42,21,350/-. The assessee Page 3 of 17 Smt. Manishaben Rakeshbhai Naik vs. ITO, Ward-3, Navsari/I.T.A. No.886/Ahd/2015 A.Y. 2010-11 has started construction of building of said plot of land on which construction cost was worked out at Rs.15,25,000/- which was completed within the time limit provided as per section

SHREE SALASAR SAREES,SURAT vs. ITO, WARD 1(2)(6), SURAT

In the result, the appeal of the assessee is partly allowed for statical purpose

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1154/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Shree Salasar Sarees Vs. Ito, D-1401, Raghukul Textile Market, Ward – 1(2)(6), Ring Road, Surat – 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqfs5653Q (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 04/11/2025

80,000/-, thereby claimed a long-term capital loss of Rs.1,820/- in the return of income. Since the assessee failed to substantiate his claim of expense of Rs.4,00,000/- incurred on account of transfer of land; therefore, the AO disallowed the aforesaid transfer expense of Rs.4,00,000/- claimed by the assessee against the long-term capital gain

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

capital gains exempt u/s 10(38) of the Act. Hence, the addition made by the AO on account of sale of share of Rs.9,44,74,391 u/s 68 of the Act was deleted. He also deleted the addition u/s 69C of the Act Rs.64,78,080/- in respect of unexplained commission paid on account of above LTCG

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

capital gains exempt u/s 10(38) of the Act. Hence, the addition made by the AO on account of sale of share of Rs.9,44,74,391 u/s 68 of the Act was deleted. He also deleted the addition u/s 69C of the Act Rs.64,78,080/- in respect of unexplained commission paid on account of above LTCG

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

capital gain. Notice under section 148 was duly served on the assessee. In response to the notice under section 148 the assessee filed return of income, declaring same income as declared in the return filed under section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

capital gain. Notice under section 148 was duly served on the assessee. In response to the notice under section 148 the assessee filed return of income, declaring same income as declared in the return filed under section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

capital gain. Notice under section 148 was duly served on the assessee. In response to the notice under section 148 the assessee filed return of income, declaring same income as declared in the return filed under section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground

SHRI KANTIBHAI PARSOTTAMBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

capital gain. Notice under section 148 was duly served on the assessee. In response to the notice under section 148 the assessee filed return of income, declaring same income as declared in the return filed under section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground

SMT. NIRUBEN ISHVARBHAI PATEL L/H OF LATE ISHVARBHAI G. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

capital gain. Notice under section 148 was duly served on the assessee. In response to the notice under section 148 the assessee filed return of income, declaring same income as declared in the return filed under section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground

SHRI MAHESHBHAI PRABHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

capital gain. Notice under section 148 was duly served on the assessee. In response to the notice under section 148 the assessee filed return of income, declaring same income as declared in the return filed under section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

capital gain. Notice under section 148 was duly served on the assessee. In response to the notice under section 148 the assessee filed return of income, declaring same income as declared in the return filed under section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

capital gain. Notice under section 148 was duly served on the assessee. In response to the notice under section 148 the assessee filed return of income, declaring same income as declared in the return filed under section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground

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

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

capital gain. Notice under section 148 was duly served on the assessee. In response to the notice under section 148 the assessee filed return of income, declaring same income as declared in the return filed under section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground