KANTILAL DAYALBHAI RAMBHAI ,SURAT vs. ITO(INT. TAX), SURAT

In the result, appeal of the assessee is allowed for statistical purposes

55A", "Section 2(14)", "Section 45"], "issues": "Whether the CIT(A) erred in dismissing the appeal on the ground of PAN mismatch without adjudicating on merits, and whether the delay in filing the appeal should be condoned

RANJITLAL CHHAGANLAL SHAH,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-4, NAVSARI

Section 55A of the Act, the position of law only allowed the department to enhance the fair market value as on 01/4/1981. Hence, the learned CIT(A) ought to have accepted the report of the registered valuer given by the assessee. 4. The appellant craves leave to add, alter or vary any of the grounds of appeal.” Ranjitlal Chhaganlal Shah

MADHUBEN HARKISHANDAS PATEL,SURAT vs. ITO, WARD2(2)(1), SURAT

In the result, the grounds of appeal raised by the assessee is allowed for statistical purposes

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 1085/Srt/2024 (Ay 2016-17) (Physical Court Hearing) Madhuben Harkishandas Patel Income Tax Officer, Ward- 65, Vav Faliyu, Village-Sandhiyer, 2(2)(1), Surat, Aayakar Bhavan, बनाम Surat-394 130 Majura Gate, Surat-395 001 Vs [Pan : Azfpp 1116 Q] अपीलाथ"/Appellant ""थ" /Respondent

section 151A. Madhuben H Patel 4.On facts and circumstances of the case as well as law on subject, ld. CIT(A) erred in confirming action of AO in making addition of Rs.1,36,47,625/- being indexed cost of acquisition when no reference to DVO is made u/s 55A. 5.On facts and circumstances of the case as well