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40 results for “disallowance”+ Section 245clear

Sorted by relevance

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Key Topics

Addition to Income30Disallowance25Section 143(3)21Bogus Purchases19Section 254(1)18Deduction16Section 80P(2)(d)15Section 80P(2)(a)14Section 14A13Reassessment

ASST. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. AALIDHAARA TEXTOOL ENGINEERS PVT. LTD, SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

ITA 288/SRT/2022[2018-19]Status: DisposedITAT Surat20 Nov 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

section 14A. The Assessing Officer invoked the provision of Rule 8D made disallowance of Rs.2.15 crore by considering that assessee had non-current investment of Rs.207.90 crore. The ld. AR of the assessee while making his submission submitted that expenses relating to exempt income that is share trading expenses is only Rs.8,29,549/-, which has been clearly shown

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, SURAT vs. M/S AALIDHAR TEXTOOL ENGINEERS PVT. LTD., SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

Showing 1–20 of 40 · Page 1 of 2

10
Section 80P(2)(c)8
Section 80I8
ITA 226/SRT/2023[2017-18]Status: DisposedITAT Surat20 Nov 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

section 14A. The Assessing Officer invoked the provision of Rule 8D made disallowance of Rs.2.15 crore by considering that assessee had non-current investment of Rs.207.90 crore. The ld. AR of the assessee while making his submission submitted that expenses relating to exempt income that is share trading expenses is only Rs.8,29,549/-, which has been clearly shown

AALIDHARA TEXTOOL ENGINEERS PVT. LTD,SURAT vs. PCIT-1, SURAT

In the result, the appeal of the assessee is allowed

ITA 94/SRT/2020[2014-15]Status: DisposedITAT Surat28 May 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.94/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Alidhara Textool Engineers Pvt. Ltd., Vs. The Pcit-1, Surat. Plot No.168, Udhyog Nagar Road, Udhna, Surat -394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8469M (Assessee) (Respondent)

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)
Section 10Section 10(38)Section 115JSection 143(3)Section 14ASection 263

disallowance under section 14A read with Rule 8D of the Income Tax Rules as per calculation given below: (A)Average of investment in partnership firm M/s Gokulanand Petro Fibers: (96,58,97,818 + 115,42,90,245

BALUBHAI MUSTUFABHAI MAHIDA,SURAT vs. DCIT, CIRCLE-2(2), SURAT

In the result, this ground of appeal is allowed for statistical purposes

ITA 580/SRT/2019[2012-13]Status: DisposedITAT Surat29 Dec 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Balubhai Mustufabhai Mahida, D.C.I.T., Post Valak, Valak Kamrej, Circle-2(2), Vs. Surat-394180 Surat. Pan No. Bkdpm 8643 R Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 54Section 54BSection 55A

disallowance of deduction under Section 54B of Rs. 81,27,603/-, the assessee stated that the assessee claimed deduction of Rs. 54B of Rs 65,96,358/- and Rs. 15,31,245

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 244/SRT/2023[2017-18]Status: DisposedITAT Surat28 Aug 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

245 & 246/Srt/2023 (Assessment Years: 2017-18, 2018-19 and 2020-21) (Virtual hearing) A.C.I.T., Pandesara Green Environment Water Circle- 2(1)(1), Welfare Co-operative Society Limited, Vs. Surat. Plot No. 195, G.I.D.C., Opp. Wintex Mills, Pandesara. PAN No. AAAAP 0743 Q Appellant/ assessee Respondent/ revenue Department represented by Shri Vinod Kumar, Sr.DR Assessee represented by Shri Sapnesh Sheth

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 246/SRT/2023[2020-21]Status: DisposedITAT Surat28 Aug 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

245 & 246/Srt/2023 (Assessment Years: 2017-18, 2018-19 and 2020-21) (Virtual hearing) A.C.I.T., Pandesara Green Environment Water Circle- 2(1)(1), Welfare Co-operative Society Limited, Vs. Surat. Plot No. 195, G.I.D.C., Opp. Wintex Mills, Pandesara. PAN No. AAAAP 0743 Q Appellant/ assessee Respondent/ revenue Department represented by Shri Vinod Kumar, Sr.DR Assessee represented by Shri Sapnesh Sheth

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 245/SRT/2023[2018-19]Status: DisposedITAT Surat28 Aug 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

245 & 246/Srt/2023 (Assessment Years: 2017-18, 2018-19 and 2020-21) (Virtual hearing) A.C.I.T., Pandesara Green Environment Water Circle- 2(1)(1), Welfare Co-operative Society Limited, Vs. Surat. Plot No. 195, G.I.D.C., Opp. Wintex Mills, Pandesara. PAN No. AAAAP 0743 Q Appellant/ assessee Respondent/ revenue Department represented by Shri Vinod Kumar, Sr.DR Assessee represented by Shri Sapnesh Sheth

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,BHARUCH vs. THE DY.CIT.,BHARUCH CIRCLE,, BHARUCH

In the result, this ground of appeal is allowed for statistical purpose

ITA 1849/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

245/- in respect of excess provision made in earlier years and disallowed in the order passed under section 143(3) of the Act in the financial

THE ACIT,BHARUCH CIRCLE,, BHARUCH vs. BHARUCH ENVIRO INFRASTRUCTURE LTD.,, ANKLESHWAR

In the result, this ground of appeal is allowed for statistical purpose

ITA 1867/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

245/- in respect of excess provision made in earlier years and disallowed in the order passed under section 143(3) of the Act in the financial

THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI vs. M/S. MITSU LIMITED,, DAMAN

In the result, the appeal of the Revenue is dismissed

ITA 3510/AHD/2016[2000-01]Status: DisposedITAT Surat04 May 2020AY 2000-01

Bench: Shri Sandip Gosain & Shri O. P. Meenav. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2006 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/S. Mitsu Limited, D/2006 03 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q Co.No.1 2002- M/S. Mitsu Limited, V. Assistant 3 84/Ahd/ 03 304/2, Iind Phase, Commissioner Of 2006 Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 4 1672/Ah 2003- M/S. Mitsu Limited, V. Assistant D/2006 04 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 5 1764/Ah 2003- Assistant V. M/S. Mitsu Limited, D/2006 04 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q 6 1000/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2016 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 7 3510/Ah 2000- Assistant V. M/S. Mitsu Limited, D/2016 01 Commissioner Of Page 2 Of 83 Mitsu Ltd. V. Acit- Vapi/I.T.A. No.1671-1371,Co-184,1672-1764,1614 &1000/Ahd/2006/A.Y.02-03,03-04,06-07.02-03 Income Tax-Vapi 304/2, Iind Phase, Circle, Vapi Gidc, Vapi 396195 Pan: Aaccm 2764 Q

Section 143

disallowed the same on estimate basis without any justification. Hence, same are directed to be allowed. This ground of appeal is therefore, allowed. 8. Ground No. 5 & 6 : states that Ld. CIT (A) has erred in confirming the action of the AO in not considering the claim of the assessee that the entire receipt to the tune of Rs.23

M/S. MITSU PRIVATE LIMITED,,VAPI vs. THE ACIT, VAPI CIRCLE,, VAPI

In the result, the appeal of the Revenue is dismissed

ITA 1000/AHD/2016[2002-03]Status: DisposedITAT Surat04 May 2020AY 2002-03

Bench: Shri Sandip Gosain & Shri O. P. Meenav. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2006 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/S. Mitsu Limited, D/2006 03 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q Co.No.1 2002- M/S. Mitsu Limited, V. Assistant 3 84/Ahd/ 03 304/2, Iind Phase, Commissioner Of 2006 Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 4 1672/Ah 2003- M/S. Mitsu Limited, V. Assistant D/2006 04 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 5 1764/Ah 2003- Assistant V. M/S. Mitsu Limited, D/2006 04 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q 6 1000/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2016 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 7 3510/Ah 2000- Assistant V. M/S. Mitsu Limited, D/2016 01 Commissioner Of Page 2 Of 83 Mitsu Ltd. V. Acit- Vapi/I.T.A. No.1671-1371,Co-184,1672-1764,1614 &1000/Ahd/2006/A.Y.02-03,03-04,06-07.02-03 Income Tax-Vapi 304/2, Iind Phase, Circle, Vapi Gidc, Vapi 396195 Pan: Aaccm 2764 Q

Section 143

disallowed the same on estimate basis without any justification. Hence, same are directed to be allowed. This ground of appeal is therefore, allowed. 8. Ground No. 5 & 6 : states that Ld. CIT (A) has erred in confirming the action of the AO in not considering the claim of the assessee that the entire receipt to the tune of Rs.23

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

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

ITA 138/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

disallowance computed by the Assessing Officer was to the tune of Rs.64,66,977/-, therefore, the assessee is entitled for the benefit / relief to the extent of Gandevi Taluka Khedut Sahakari Sangh Ltd. Rs.45,90,732 (64,66,977 – 18,76,245). Therefore, considering these factual position, the Assessing Officer is hereby directed to give relief to assessee at Rs.45

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

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

ITA 129/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

disallowance computed by the Assessing Officer was to the tune of Rs.64,66,977/-, therefore, the assessee is entitled for the benefit / relief to the extent of Gandevi Taluka Khedut Sahakari Sangh Ltd. Rs.45,90,732 (64,66,977 – 18,76,245). Therefore, considering these factual position, the Assessing Officer is hereby directed to give relief to assessee at Rs.45

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

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

ITA 130/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

disallowance computed by the Assessing Officer was to the tune of Rs.64,66,977/-, therefore, the assessee is entitled for the benefit / relief to the extent of Gandevi Taluka Khedut Sahakari Sangh Ltd. Rs.45,90,732 (64,66,977 – 18,76,245). Therefore, considering these factual position, the Assessing Officer is hereby directed to give relief to assessee at Rs.45

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

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

ITA 137/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

disallowance computed by the Assessing Officer was to the tune of Rs.64,66,977/-, therefore, the assessee is entitled for the benefit / relief to the extent of Gandevi Taluka Khedut Sahakari Sangh Ltd. Rs.45,90,732 (64,66,977 – 18,76,245). Therefore, considering these factual position, the Assessing Officer is hereby directed to give relief to assessee at Rs.45

RAKESH KAILASHCHAND JAIN,SURAT vs. ITO, WARD-2(3)(8), SURAT

In the result the ground No

ITA 450/SRT/2019[2014-15]Status: DisposedITAT Surat21 Oct 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

Section 143(3)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA.449 to 451 & 462 to 464/SRT/2019/AYs.2013-14 to 2015-16 Rakesh Kailashchand Jain 2. Since, the issue involved in all these appeals, are common and identical, therefore, these appeals have been clubbed and heard together and a consolidated order is being passed for the sake

RAKESH KAILASHCHAND JAIN,SURAT vs. ITO, WARD-2(3)(8), SURAT

In the result the ground No

ITA 449/SRT/2019[2013-14]Status: DisposedITAT Surat21 Oct 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

Section 143(3)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA.449 to 451 & 462 to 464/SRT/2019/AYs.2013-14 to 2015-16 Rakesh Kailashchand Jain 2. Since, the issue involved in all these appeals, are common and identical, therefore, these appeals have been clubbed and heard together and a consolidated order is being passed for the sake

RAKESH KAILASHCHAND JAIN,SURAT vs. ITO, WARD-2(3)(8), SURAT

In the result the ground No

ITA 451/SRT/2019[2015-16]Status: DisposedITAT Surat21 Oct 2022AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

Section 143(3)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA.449 to 451 & 462 to 464/SRT/2019/AYs.2013-14 to 2015-16 Rakesh Kailashchand Jain 2. Since, the issue involved in all these appeals, are common and identical, therefore, these appeals have been clubbed and heard together and a consolidated order is being passed for the sake

ITO, WARD 2(3)(8), SURAT vs. RAKESH KAILASHCHAND JAIN, SURAT

In the result the ground No

ITA 462/SRT/2019[2013-14]Status: DisposedITAT Surat21 Oct 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

Section 143(3)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA.449 to 451 & 462 to 464/SRT/2019/AYs.2013-14 to 2015-16 Rakesh Kailashchand Jain 2. Since, the issue involved in all these appeals, are common and identical, therefore, these appeals have been clubbed and heard together and a consolidated order is being passed for the sake

ITO, WARD 2(3)(8), SURAT vs. RAKESH KAILASHCHAND JAIN, SURAT

In the result the ground No

ITA 464/SRT/2019[2015-16]Status: DisposedITAT Surat21 Oct 2022AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.449 To 451/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) Rakesh Kailashchand Jain, Vs. The Ito, Ward-2(3)(8), 330, Blue Diamond, Hath Falia, Surat. Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Appellant) (Respondent) आयकर अपील सं./Ita Nos.462 To 464/Srt/2019 Assessment Years: (2013-14 To 2015-16) (Physical Court Hearing) The Ito, Ward-2(3)(8), Vs. Rakesh Kailashchand Jain, Surat. 330, Blue Diamond, Hath Falia, Mahidharpura, Surat- 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahbpj4326J (Revenue) (Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 09/09/2022 21/10/2022 Date Of Pronouncement

Section 143(3)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA.449 to 451 & 462 to 464/SRT/2019/AYs.2013-14 to 2015-16 Rakesh Kailashchand Jain 2. Since, the issue involved in all these appeals, are common and identical, therefore, these appeals have been clubbed and heard together and a consolidated order is being passed for the sake