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54 results for “house property”+ Section 13(3)(c)clear

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Key Topics

Section 143(3)42Addition to Income34Section 12A25Section 26322Section 271(1)(c)20Section 25016Section 54F16Section 54E16Deduction16Section 147

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 242/SRT/2025[2024-25]Status: DisposedITAT Surat24 Jul 2025AY 2024-25

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

c), Ist proviso to section 2(15) and No any action has been taken by the department for any default under these provisions or for any other law in force. 9. No demand has been raised by the Income-tax during the last 3 Year. 10. The Trust is dedicated to the upliftment of the general public, with no specific

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

Showing 1–20 of 54 · Page 1 of 3

13
Exemption11
Penalty10
ITA 243/SRT/2025[2025-26]Status: DisposedITAT Surat24 Jul 2025AY 2025-26

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

c), Ist proviso to section 2(15) and No any action has been taken by the department for any default under these provisions or for any other law in force. 9. No demand has been raised by the Income-tax during the last 3 Year. 10. The Trust is dedicated to the upliftment of the general public, with no specific

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4, SURAT, SURAT vs. BHARTIBEN BHOLABHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

ITA 980/SRT/2024[2021-22]Status: DisposedITAT Surat16 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

Section 143(3)Section 250

13. Regarding the addition made of Rs.2,00,81,625/- on account of unexplained money u/s 69A of the Act, it was observed by the AO that during the course of search proceedings at the residence of Shri Sunny J. Patel and Shri Jayantibhai B. Patel, one digital image reflecting Satakhat dated 09.09.2016, containing details of purchase of lands bearing

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 4, SURAT, SURAT vs. ANKUR BHOLABHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

ITA 979/SRT/2024[2021-22]Status: DisposedITAT Surat16 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

Section 143(3)Section 250

13. Regarding the addition made of Rs.2,00,81,625/- on account of unexplained money u/s 69A of the Act, it was observed by the AO that during the course of search proceedings at the residence of Shri Sunny J. Patel and Shri Jayantibhai B. Patel, one digital image reflecting Satakhat dated 09.09.2016, containing details of purchase of lands bearing

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE,-4, SURAT, SURAT vs. VIPULKUMAR MANUBHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

ITA 974/SRT/2024[2021-22]Status: DisposedITAT Surat16 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

Section 143(3)Section 250

13. Regarding the addition made of Rs.2,00,81,625/- on account of unexplained money u/s 69A of the Act, it was observed by the AO that during the course of search proceedings at the residence of Shri Sunny J. Patel and Shri Jayantibhai B. Patel, one digital image reflecting Satakhat dated 09.09.2016, containing details of purchase of lands bearing

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4, SURAT, SURAT vs. KISHORBHAI MANUBHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

ITA 978/SRT/2024[2021-22]Status: DisposedITAT Surat16 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

Section 143(3)Section 250

13. Regarding the addition made of Rs.2,00,81,625/- on account of unexplained money u/s 69A of the Act, it was observed by the AO that during the course of search proceedings at the residence of Shri Sunny J. Patel and Shri Jayantibhai B. Patel, one digital image reflecting Satakhat dated 09.09.2016, containing details of purchase of lands bearing

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. PARSHOTTAMBHAI BACHUBHAI RADADIA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

ITA 971/SRT/2024[2021-22]Status: DisposedITAT Surat16 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

Section 143(3)Section 250

13. Regarding the addition made of Rs.2,00,81,625/- on account of unexplained money u/s 69A of the Act, it was observed by the AO that during the course of search proceedings at the residence of Shri Sunny J. Patel and Shri Jayantibhai B. Patel, one digital image reflecting Satakhat dated 09.09.2016, containing details of purchase of lands bearing

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. ANKIT BHOLABHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

ITA 970/SRT/2024[2021-22]Status: DisposedITAT Surat16 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

Section 143(3)Section 250

13. Regarding the addition made of Rs.2,00,81,625/- on account of unexplained money u/s 69A of the Act, it was observed by the AO that during the course of search proceedings at the residence of Shri Sunny J. Patel and Shri Jayantibhai B. Patel, one digital image reflecting Satakhat dated 09.09.2016, containing details of purchase of lands bearing

RAVI MEEMROT, DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. MEHUL VINUBHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

ITA 966/SRT/2024[2021-22]Status: DisposedITAT Surat16 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

Section 143(3)Section 250

13. Regarding the addition made of Rs.2,00,81,625/- on account of unexplained money u/s 69A of the Act, it was observed by the AO that during the course of search proceedings at the residence of Shri Sunny J. Patel and Shri Jayantibhai B. Patel, one digital image reflecting Satakhat dated 09.09.2016, containing details of purchase of lands bearing

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -4, SURAT, SURAT vs. CHATURBHAI MANUBHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

ITA 977/SRT/2024[2021-22]Status: DisposedITAT Surat16 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

Section 143(3)Section 250

13. Regarding the addition made of Rs.2,00,81,625/- on account of unexplained money u/s 69A of the Act, it was observed by the AO that during the course of search proceedings at the residence of Shri Sunny J. Patel and Shri Jayantibhai B. Patel, one digital image reflecting Satakhat dated 09.09.2016, containing details of purchase of lands bearing

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. RAHULKUMAR VINUBHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

ITA 973/SRT/2024[2021-22]Status: DisposedITAT Surat16 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

Section 143(3)Section 250

13. Regarding the addition made of Rs.2,00,81,625/- on account of unexplained money u/s 69A of the Act, it was observed by the AO that during the course of search proceedings at the residence of Shri Sunny J. Patel and Shri Jayantibhai B. Patel, one digital image reflecting Satakhat dated 09.09.2016, containing details of purchase of lands bearing

INCOME TAX OFFICER (EXEMPTION), WARD-SURAT, SURAT vs. ABHYUTHTHAN GRAM VIKAS MANDAL, SURAT

In the result, the appeal of the assessee and the Revenue, both are dismissed

ITA 902/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

houses for the livelihood of animals deserving of compassion only. ix. To open and run institutions providing specialized services like women's shelters, old age homes, rehabilitation centers for the disabled, and orphanages, and to assist such institutions. ITO Vs. Abhyuththan Gram Vikaas Mandal Asst. Year : 2018-19 - 5– x. To organize activities by setting up health, education, home industries

ABHYUTHTHAN GRAM VIKAS MANDAL,SURAT vs. CIT EXEMPTION, AHMEDABAD

In the result, the appeal of the assessee and the Revenue, both are dismissed

ITA 838/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

houses for the livelihood of animals deserving of compassion only. ix. To open and run institutions providing specialized services like women's shelters, old age homes, rehabilitation centers for the disabled, and orphanages, and to assist such institutions. ITO Vs. Abhyuththan Gram Vikaas Mandal Asst. Year : 2018-19 - 5– x. To organize activities by setting up health, education, home industries

M/S. MAC INDUSTRIES,,VALSAD vs. THE INCOME TAX OFFICER, WARD- 6,, VAPI

In the result, the appeal filed by the assessee is allowed

ITA 1036/AHD/2016[2009-10]Status: DisposedITAT Surat19 Oct 2020AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1036/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2009-10) M/S. Mac Industries, Vs. Income Tax Officer, Plot No.1, 2407/2, Gidc, Sarigam, Ward-6, Vapi. Ta- Umbergaon, Valsad-396230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefm2011M (Assessee) (Respondent) Assessee By : Shri Hardik Vora - Ar Respondent By : Ms Anupama Singhla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 22/09/2020 घोषणाक"तार"ख/Date Of Pronouncement : 19/10/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Hardik Vora - ARFor Respondent: Ms Anupama Singhla – Sr. DR
Section 143(3)Section 147Section 40

house property’, ‘Income from capital gains’, and ‘Income from other sources’ will not be part of book profit. Therefore, the excess payment of remuneration of Rs.2,24,247/- was added back to the total income of the assessee. 6. Aggrieved by the order of the Assessing Officer (AO), the assessee carried the matter in appeal before

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

ITA 142/SRT/2023[2017-18]Status: DisposedITAT Surat11 Aug 2023AY 2017-18

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)

Section 143(3)Section 150(1)Section 154

House Property, Business and Profession, and Other Sources. The assessee filed original return of Income u/s 139(1) of the Income Tax Act, 1961, for Assessment Year 2017-18, on 29.12.2017, declaring total income of Rs.24,77,900/-. This return of income was duly processed u/s 143(1) of the Act. In assessee`s case no assessment was completed earlier

KRISTINA NATHABHAI KRICHCHAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

In the result, appeal filed by the assessee is allowed

ITA 349/SRT/2022[2016-17]Status: DisposedITAT Surat26 Jun 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.349/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Hearing) Kristina Nathabhai Krichchan, Vs. The Dcit, Circle-2(3), 2/4, Zankhana Apartment, Surat. 21 Narmad Nagar Society, Athwalines, Surat – 395001. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Dwipk2888D Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) 10/05/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 271FSection 54B

house subsequent to such transfer through agreement to sell. In the case of 'T.R. Ardvinda Reddy' (supra), the Hon'ble Supreme Court while interpreting the word 'purchase' referred to in section 54(1) of the Act held that 349/SRT/2022/AY.2016-17 Kristina N. Krichchan the ordinary meaning of the word 'Purchase' as buying for price or equivalent of price by payment

SHAH AND SANGHAVI DEVELOPERS LLP,VESU, SURAT vs. ACIT, CENTRAL CIRCLE-2, SURAT

In the result, the appeal is allowed in the terms indicated above

ITA 241/SRT/2022[2018-19]Status: DisposedITAT Surat30 Mar 2023AY 2018-19

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Vinod Kumar, Sr- DR
Section 139Section 143(3)Section 23(3)Section 23(5)

house property as follows: Deemed rent 27632 x 12 x Rs10 = Rs.33,15,840/- Less: 30% statutory deduction 30% of Rs.33,15,840/- Rs. 9,94,752- Net deemed rent Rs.23,21,088/- This way, the deemed rent u/s 23(5) of the Act with respect to the vacant commercial units for which BUCs received

MUKESH ARVINDLAL VAKHARIA,SURAT vs. ITO, WARD 2(3)(3), SURAT

Appeal is partly allowed for statistical purposes

ITA 491/SRT/2019[2014-15]Status: DisposedITAT Surat06 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.491/Srt/2019 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Mukesh Arvindlal Vakharia, Vs. The Ito, Ward-2(3)(3), C/O Arvind Silk Mills, Om Baug, Ashvini Surat. Kumar Road, Surat - 395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv1682L

Section 143(3)Section 54ESection 54F

house jointly. 3. That the CIT(A) erred in confirming disallowance of expense of Rs.11,69,488/- against the taxable interest income from firm has also held by Vishnu Anant Mahajan (2012) 22 Taxmann.com (88) (Ahd SB) Mukesh Arvindlal Vakharia 4. That all additions of Rs.50,00,000/-, Rs.48,96,993/- & Rs.11,69,488/- may kindly be deleted

SHRI FARSURAM RATILAL BHAMWALA,,BHARUCH vs. THE INCOME TAX OFFICER, WARD-1,, BHARUCH

In the result, the appeal of the assessee is allowed

ITA 1935/AHD/2014[2009-10]Status: DisposedITAT Surat14 Feb 2020AY 2009-10

Bench: The Ld. Cit(A) & Ld. Cit(A) After Considering The Case Of Both The Parties Dismissed The Appeal Filed By The Assessee.

For Appellant: Shri Rasesh Shah, A.RFor Respondent: Ms. Anupma Singla, Sr. D.R
Section 234BSection 274Section 41(1)

c. CIT v.Tamilnadu Warehousing Corpn. 292 ITR 310 (Mad) Remission of liability - Amount shown as liability in balance -sheet - No evidence of cessation of liability - Amount not assessable under section 41. d. CIT v. Southern Roadways Ltd. 202 CTR 289 (J&K) Amounts carried forward for years - In the absence of any evidence of cessation of liability , amount which

KETAN N. SHAH (HUF) ,VAPI vs. THE INCOME TAX OFFICER, WARD-5, VAPI

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

ITA 321/SRT/2018[2013-14]Status: DisposedITAT Surat20 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.321/Srt/2018,िनधा"रणवष"/Assessment Year: 2013-14 (Virtual Court) Ketan N. Shah (Huf), Vs. The Income Tax Officer, Plot No.275, Usha Hospital & Life Ward -5, Vapi. Science Charitable Trust, Near Cine Park, Chanod, Vapi – 396195. [Pan: Aahhk 4703 R] अपीलाथ" / Appellant ""यथ"/Respondent Shri Hardikvora– Ar िनधा"रतीक"ओरसे /Assessee By Smt. Anupama Singla – Sr.Dr राज"वक"ओरसे /Revenue By सुनवाई क" तारीख/ Date Of Hearing: 20.10.2020 उ"ोषणा क" तारीख/Pronouncement On: 20.10.2020 आदेश /O R D E R Per Pawan Singh, Judical Memebr: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1 [“Cit(A)” ], Valsad, State Of Gujarat,Dated 27.03.2018 For The Assessment Year 2013-14.This Appeal Was Initially Adjudicated Vide Order Dated 31.07.2019. However, The Order Was Recalled Vide Order Dated 02.01.2020 In Ma No.59/Srt/2019, Thus, In The Aforesaid Background, The Appeal Was Heard Afresh.The Assessee Raised The Following Grounds Of Appeal:

Section 133(6)Section 143(3)Section 54F

house property, business income, capital gain and interest income. The Return of Income was selected for scrutiny. The assessment was completed under section 143(3) on 25.03.2016. The learned Assessing Officer(AO) while making assessment, noted that assessee has sold shares of Khusa Healthcare Private Limited (KHCPL) for a consideration of Rs.2,13,53,696/-. The assessee declared Long Term