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

In the result, this appeal of assessee is allowed

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

gain in his return of income. Thus, he has reason to believe about escapement of income of Rs. 95,60,600/- by invoking provisions of clause (b) of Explanation-2 of Section 147 of the Act. The basis of reopening is not in order for various reasons. First of all, the immovable property sold by assessee was an agricultural land

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

section 132(4) dated 10.02.1995, Shri Vithaldas K Mali has stated that he has sold land to M/s. Vijay Enterprise @ 47 per Sq. Ft. but the document were prepared between Rs. 35 to 44 per Sq. Ft. Therefore, Shri V. K. Mali has disclosed Rs. 30 lakhs as on- money as income for the assessment year

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

section 132(4) dated 10.02.1995, Shri Vithaldas K Mali has stated that he has sold land to M/s. Vijay Enterprise @ 47 per Sq. Ft. but the document were prepared between Rs. 35 to 44 per Sq. Ft. Therefore, Shri V. K. Mali has disclosed Rs. 30 lakhs as on- money as income for the assessment year

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

section 132(4) dated 10.02.1995, Shri Vithaldas K Mali has stated that he has sold land to M/s. Vijay Enterprise @ 47 per Sq. Ft. but the document were prepared between Rs. 35 to 44 per Sq. Ft. Therefore, Shri V. K. Mali has disclosed Rs. 30 lakhs as on- money as income for the assessment year

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

section 132(4) dated 10.02.1995, Shri Vithaldas K Mali has stated that he has sold land to M/s. Vijay Enterprise @ 47 per Sq. Ft. but the document were prepared between Rs. 35 to 44 per Sq. Ft. Therefore, Shri V. K. Mali has disclosed Rs. 30 lakhs as on- money as income for the assessment year

RAJENDRAPRASAD BABULAL KHETAN,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. - 4, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.142/Srt/2023 (Assessment Year: 2017-18) (Physical Hearing) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent) आयकर अपील (खोज और ज"ती) सं./It(Ss)A Nos.32/Srt/2023 (Assessment Year: 2017-18) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent)

Capital Gain added by the AO, confirmed by ld.CIT(A) is deleted. In the result the grounds of appeal raised by the assessee are allowed.” 28. From the above judgment of the Coordinate Bench in the case of Late Shri Mohanlal Ambelal Desai (supra), it is vivid that being co-owner, the assessee is also entitled for similar treatment

RAMESH KUMAR GORDHAN KATHIRIYA,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

section 263 of the Act: (1).(a)In case of Shri Vallabhabhai B. Paghdal, we note that in ITA No.81/SRT/2021, for AY 2012-13, the assessee has submitted documents regarding unaccounted investment of Rs.37,00,000/- in relation to Block No.387 of Morthan, Olpad area. The same is part of AO`s show cause notice vide para-no.5.1.We note that assessee

ASHOKBHAI NARSHIBHAI PATEL,SURAT vs. PCIT(CENTRAL), SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

section 263 of the Act: (1).(a)In case of Shri Vallabhabhai B. Paghdal, we note that in ITA No.81/SRT/2021, for AY 2012-13, the assessee has submitted documents regarding unaccounted investment of Rs.37,00,000/- in relation to Block No.387 of Morthan, Olpad area. The same is part of AO`s show cause notice vide para-no.5.1.We note that assessee

ASHOKBHAI NARSHIBHAI PATEL,SURAT vs. PCIT(CENTRAL), SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

section 263 of the Act: (1).(a)In case of Shri Vallabhabhai B. Paghdal, we note that in ITA No.81/SRT/2021, for AY 2012-13, the assessee has submitted documents regarding unaccounted investment of Rs.37,00,000/- in relation to Block No.387 of Morthan, Olpad area. The same is part of AO`s show cause notice vide para-no.5.1.We note that assessee

HILTON GROUP,SURAT vs. PCIT, (CENTRAL), SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

section 263 of the Act: (1).(a)In case of Shri Vallabhabhai B. Paghdal, we note that in ITA No.81/SRT/2021, for AY 2012-13, the assessee has submitted documents regarding unaccounted investment of Rs.37,00,000/- in relation to Block No.387 of Morthan, Olpad area. The same is part of AO`s show cause notice vide para-no.5.1.We note that assessee

RAMESH KUMAR GORDHAN KATHIRIYA,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

section 263 of the Act: (1).(a)In case of Shri Vallabhabhai B. Paghdal, we note that in ITA No.81/SRT/2021, for AY 2012-13, the assessee has submitted documents regarding unaccounted investment of Rs.37,00,000/- in relation to Block No.387 of Morthan, Olpad area. The same is part of AO`s show cause notice vide para-no.5.1.We note that assessee

HILTON GROUP,SURAT vs. PCIT(CENTRAL), SURAT, SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

section 263 of the Act: (1).(a)In case of Shri Vallabhabhai B. Paghdal, we note that in ITA No.81/SRT/2021, for AY 2012-13, the assessee has submitted documents regarding unaccounted investment of Rs.37,00,000/- in relation to Block No.387 of Morthan, Olpad area. The same is part of AO`s show cause notice vide para-no.5.1.We note that assessee

ASHOKBHAI NARSHIBHAI PATEL,SURAT vs. PCIT(CENTRAL), SURAT

In the result, appeals filed by the assessees in ITA Nos

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)

section 263 of the Act: (1).(a)In case of Shri Vallabhabhai B. Paghdal, we note that in ITA No.81/SRT/2021, for AY 2012-13, the assessee has submitted documents regarding unaccounted investment of Rs.37,00,000/- in relation to Block No.387 of Morthan, Olpad area. The same is part of AO`s show cause notice vide para-no.5.1.We note that assessee

SHRI JIVRAJBHAI H. BALAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-8(2),, SURAT

In the result, appeals filed by the assessee for assessment years 2004-05 to 2007-08, ( IT(SS)A Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./It(Ss)A No.150 To 154/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2004-05 To 2008-09) (Physical Court Hearing) Jivrajbhai Harkhabhai Balar, The Dcit, Central Circle-1, Vs. 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent) आयकरअपीलसं./Ita No.1245/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2010-11) Jivrajbhai Harkhabhai Balar, Vs. The Dcit, Central Circle-1, 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent)

90,91,001/-. IT(SS)A.150-154/AHD/2015 & ITA.1245/AHD/2015 Assessment Years. 2004-05 to 2008-09 & 2010-11 Jivrajbhai H. Balar 15. Based on the above facts and taking into account the provisions of section 50C of the Act, the assessing officer computed the long term capital gain

ACIT, CC-3, SURAT vs. SHRI NARESH NEMCHAND SHAH, SURAT

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.197/Srt/2020 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) The Acit, Central Cir.-3, Vs. Naresh Nemchand Shah, Surat. Abhishek House, Bh. Jeevan Bharti School, Kadampali Society, Nanpura, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrps 0182 J (Assessee)/(Revenue) (Respondent)/(Assessee)

gain (LTCG) of Rs.2,49,54,750/-on sale of shares of Bakra Pratisthan Ltd. (BPL). The assessee originally purchased shares of Dhaslabh Mercrendise Ltd and Twinkle Merchants Ltd. Later on, both these companies were merged with Bakra Pratisthan Ltd. The assessing officer stated that BPL was found controlled by one Shri Ashok kumar Kayan, who admitted before the authorities

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

gains the assessee has reaped was not tainted. This has not been proved or established by any of the assessee before us. Therefore, the assessing officers were well justified in coming to a conclusion that the so called explanation offered by the assessee was not to their satisfaction. Thus, the assessee having not proved the genuineness of the claim

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

In the result, assessee's appeal is allowed

gains the assessee has reaped\nwas not tainted. This has not been proved or established by any of the\nassessee before us. Therefore, the assessing officers were well justified in\ncoming to a conclusion that the so called explanation offered by the assessee\nwas not to their satisfaction. Thus, the assessee having not proved the\ngenuniness of the claim

LATE VITHALDAS KHUSALDAS MALI,,NA vs. ARIVS.THE DEPUTY COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee partly allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.629/Ahd/2017 "नधा"रण वष"/Assessment Year:1998-99 Late Shri Vithaldas Khushaldas बनाम Deputy Commissioner Of Mali, L/H Hasmukhbhai Income Tax, Navsari Circle- Vs. Vithaldas Mali Navsari Opp. Hanuman Temple, Mota Bazar, Navsari [Pan: Abopm 3924 E] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By Shri Hiren R. Vepari, Ca राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.D.R. सुनवाई क" तार"ख/ Date Of Hearing: 11.12.2019 उ"घोषणा क" तार"ख/Pronouncement On 11.12.2019 आदेश /O R D E R Per O. P. Meena Am: 1. This Appeal Filed By The Assessee Is Directed Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-Valsad, (In Short “The Cit (A)”) All Dated 03.02.2017 For The Assessment Year 1998-99 Passed By The Deputy Commissioner Of Income Tax, Navsari Circle- Navsari (Hereinafter Referred As “The Ao”). 2. Ground No.(I) & Ground No. (Ii) Regarding Reopening Of Assessment & Validity Of Assessment Is Not Pressed Before Us, Hence, Is Dismissed As Not Pressed.

90 ITR 255 (Gujarat) held as under: In so far as the three assessee other than 'V' were concerned, they were throughout the relevant period residing out of India. None of them had entered into any transaction of purchase or sale of land either prior or subsequent to the purchase of the land in the instant case

JASODADEVI RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WD.-2(2)(2), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

gains the assessee has reaped was not tainted. This has not been proved or established by any of the assessee before us. Therefore, the assessing officers were well justified in coming to a conclusion that the so called explanation offered by the assessee was not to their satisfaction. Thus, the assessee having not proved the genuineness of the claim