M/S. MANIPRABHA IMPEX PVT. LTD.,,SURAT vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, the appeal of the assessee for AY 2008-09 in ITA No

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.' 22. The aforesaid principles would be equally applicable to proceedings initiated under Section 153C of the Act as Section 153C(1) of the Act expressly provides that once the AO has received "money, bullion, jewellery

ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.541/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Engineering Professional Co. Pvt. Ltd., Vs. The Pcit -1, 444, Royal Arcade, Opp. Sarthana Zoo, Surat Varachha Road, Near Sarthana Jakatnaka, Surat – 395006, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabce0313Q (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 19/02/2025

property, it was submitted that assessee has not received more than Rs.1,62,04,000/-. The actual amount receipt was disclosed and tax on capital gain was paid on it. It was also submitted that the difference between the value of Stamp Duty Authority (SVA) and actual sale consideration is less than 10%. Hence, no addition can be made

M/S. SUN DIAM,,MUMBAI vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

144 of I.T. Act on best judged assessment basis. It was also held by assessing officer that when assessee is doing import on behalf of client who is "not identified by the assessee" it is held that all expenses like exchange loss, VAT payment, octroi payment, custom duties and all statutory expenses are also met by such client on whose

SACHIN PAREEK,SURAT vs. DCIT (CENTREL) CIRCLE-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

144 of I.T. Act on best judged assessment basis. It was also held by assessing officer that when assessee is doing import on behalf of client who is "not identified by the assessee" it is held that all expenses like exchange loss, VAT payment, octroi payment, custom duties and all statutory expenses are also met by such client on whose

M/S. NAZAR IMPEX PVT. LTD.,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

144 of I.T. Act on best judged assessment basis. It was also held by assessing officer that when assessee is doing import on behalf of client who is "not identified by the assessee" it is held that all expenses like exchange loss, VAT payment, octroi payment, custom duties and all statutory expenses are also met by such client on whose

SHRI SANJAY KUMAR CHOUDHARY HUF,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

144 of I.T. Act on best judged assessment basis. It was also held by assessing officer that when assessee is doing import on behalf of client who is "not identified by the assessee" it is held that all expenses like exchange loss, VAT payment, octroi payment, custom duties and all statutory expenses are also met by such client on whose

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

144, in absence of valid return of income, assessing officer has passed best judgement assessment considering the material on record in the form of impounded / seized materials. In other alternative submissions it was submitted that the revision proceedings cannot be under taken if the original proceedings are not valid. In other words, the invalid assessment order cannot be revised. Therefore

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

144, in absence of valid return of income, assessing officer has passed best judgement assessment considering the material on record in the form of impounded / seized materials. In other alternative submissions it was submitted that the revision proceedings cannot be under taken if the original proceedings are not valid. In other words, the invalid assessment order cannot be revised. Therefore

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

144, in absence of valid return of income, assessing officer has passed best judgement assessment considering the material on record in the form of impounded / seized materials. In other alternative submissions it was submitted that the revision proceedings cannot be under taken if the original proceedings are not valid. In other words, the invalid assessment order cannot be revised. Therefore

M/S. ASHADEEP DEVELOPERS,,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-1,, NAVSARI

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1337/Ahd/2016 िनधा"रण वष"/Assessment Year: 1999-2000 M/S. Ashadeep Developers, Income Tax Officer, Shyam Nagar-4, Near Ward-1, Navsari Seventh Day High School, Vijalpore, Navsari 396450 Pan: Aaaaa 9272 F अपीलाथ" Appellant ""यथ"/Respondent

3 of 17 v. ACIT [2014] 107 DTR (Gujarat) 209 (PB-104) CIT v. Baldev Plaza [2013] 94 DTR (All) 313, (PB-113), ITO v. Nisarg Co-op Housing Society Ltd. [2011] 48 SOT 136 (Ahmedabad-Trib) PB-122) , CIT v. Umiya Co- op Housing Society Ltd. [2009] 314 ITR 272 (Gujarat) (PB-124), Manjusha Estate

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4,, SURAT vs. M/S. SHREE RAM DEVELOPERS,, SURAT

In the result, appeal of the Revenue is dismissed

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1841/Ahd/2016 िनधा"रण वष"/Assessment Year: 2006-07 The Deputy Commissioner Vs. M/S Shree Ram Developers, Of Income Tax, Central “Shrushti Row House”, Circle-2, Surat. Kosad, Surat 394 107. [Pan: Abkfs 4321 F] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओर से /Assessee By Shri Ashwin K.Parekh – Ca राज"कीओर से /Revenue By Shri Ritesh Mishra – Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 24.02.2021 उद्घोषणा की तारीख/Pronouncement On: 08.03.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. This Appeal By Revenue Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-4, Surat Dated 11.04.2016 For Assessment Year (Ay) 2006-07. The Revenue Has Raised The Following Grounds Of Appeal: “[1] On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs.3,16,65,000/- Made On Account Of Unexplained Income U/S.69A Of The I.T. Act, 1961 In Spite Of The Fact That Shri Ankurbhai Babariya, One Of The Trustworthy Person Of Shri Jayantibhai Babariay, A Partner Of M/S Shree Ram Developers Had Explained That Seized Documents From His Premise Are Related To Shrusti Row House Maintained By Him Which Was Later On Also Admitted By Him In His Statement On Oath & This Project Was Developed By The Assessee Firm I.E. M/S Shree Ram Developers. Also, There Was No Denial That On Money Has Been Seized In The Shrusti Row House Project. [2] On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred To Held The Addition Of Rs.3,16,65,000/- Made On Account Of Dcit Vs. Shree Ram Developers /

property. A search action under section 132 of the Act was carried out at the premises of Shri Ankur Babariya at 20, Ram Krupa Society, Saroli Road, Puna Gaon, Surat on 17.07.2012. From his premises, certain papers in the form of ledger accounts were seized as Annexure –A/1, A/3 and A/5. Shri Ankurbhai Gordhanbhai Babariya was working with the partners

CHAITALI SURIL UDESHI,AHMEDABAD vs. ITO, WARD-3(1)(2), SURAT

In the result, ground no. 3 of the appeal is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Chaitali Suril Udeshi, I.T.O., A-902, Samanvay Residency, Opp: Safal Ward-3(1)(2), Vs. Parisar-2, South Bopal Daskroi, Surat. Ahmedabad, Gujarat (India). Pan No. Ahgpd 9813 R Appellant/ Assessee Respondent/ Revenue

3,00,000/- Amounts paid in installation 7 13/01/2013 Rs. 2,00,000/- Amounts paid in installation 8 30/05/2013 Rs. 1,00,000/- Amounts paid in installation 9 04/10/2013 Rs. 2,00,000/- Total advance paid within three years Rs. 28,00,000/- 6. On the basis of aforesaid details, the assessee stated that she invested capital gain for purchase

DINABEN DILIPKUMAR PATEL,NA vs. ARIVS.INCOME TAX OFFICER, WARD-2, NAVSARI, NAVSARI

In the result, ground related to the credit entry of Rs

Bench: Shri Pawan Singh

property merely on presumption basis without providing any evidence to assume the contrary. 4. On the facts and in the circumstances of the case as well as law on the subject, the learned C1T(A) has erred in not accepting the claim of the Appellant and confirming the addition on presumptions, without providing any opportunity for rebuttal of allegations made

DINABEN DILIPKUMAR PATEL,NA vs. ASRIVS.INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, ground related to the credit entry of Rs

Bench: Shri Pawan Singh

property merely on presumption basis without providing any evidence to assume the contrary. 4. On the facts and in the circumstances of the case as well as law on the subject, the learned C1T(A) has erred in not accepting the claim of the Appellant and confirming the addition on presumptions, without providing any opportunity for rebuttal of allegations made

HETALKUMAR CHANDRAKANTBHAI PATEL,SURAT vs. ITO, WARD 1(3)(7), SURAT

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

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1340/Srt/2024 Assessment Year: (2012-13) (Hybrid Hearing) Hetalkumar Chandrakantbhai Patel, Vs. The Ito, A-371/3, Sundervan Raw House, Nr. Ward – 1(3)(7), Subhash Garden, Jahangirabad, Surat Bhesan, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bkrpp5151R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rajesh Upadhyay, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 02/04/2025 Date Of Pronouncement 07/05/2025

House, Nr. Ward – 1(3)(7), Subhash Garden, Jahangirabad, Surat Bhesan, Surat - 395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: BKRPP5151R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Rajesh Upadhyay, AR Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 02/04/2025 Date of Pronouncement 07/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from

RAZAK ABDULKARIM MANSURI,VAPI vs. INCOME TAX OFFICER, WARD-7, VAPI

Appeal is allowed for statistical purpose

Bench: Dr. Dinesh Mohan Sinha&Shri Bijayananda Pruseth

144 of the Income Tax Act, 1961 vide order dated 12.12.2019. ITA- 352/SRT/2024 Razak Abdulkarim Mansuri 2. Grounds of appeal raised by the assessee, are as followed: 1. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action

SHAUKET HUSSAIN M PATEL,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(9), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shaukethussain M Patel, I.T.O., A-504, Sanjay Residency, Ward-1(3)(9), Vs. Causeway Road, Room No. 509, 5Th Floor, Rander, Aayakar Bhavan, Majura Gate, Surat-395009. Surat-395001. Pan No. Artpp 2101 R Appellant/ Assessee Respondent/ Revenue

3. Ld. CIT(A) ought to have adjudicated the appeal on merits and not merely dismissed the same ex parte. 4. Ld. CIT(A) erred inlaw and on facts in confirming addition of Rs. 4,17,95,918/- by invoking provision of Section 50C of Act solely on relying valuation by stamp duty authority without bringing evidences on record

VIRAL SHAILESH SHAH,VALSAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, VALSAD, VALSAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.536/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Viral Shailesh Shah, Vs. The Acit, C/O. Dr. Shailesh V. Shah, B/H. Valsad Circle, Pramanik Store, Opp. Atul First Valsad Gate, Atul, Valsad – 396020. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfaps6008A (Assessee) (Respondent)

144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 13.11.2018. 2. The grounds of appeal raised by the assessee are as follows: “1. The learned CIT(A) has erred both in law and on the facts of the case in confirming the action of AO in making addition of Rs.10

RITESHKUMAR BHUPENDRABHAI CHOKSI,VADODARA vs. ITO, WARD 1(5), BHARUCH

In the result, the appeal of the assessee in ITA No

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

Housing Board, Near Tejas School, Bharuch Race Course Road, Vadodara-390023 [PAN : AMZPC 4796 Q] (Appellant) .. (Respondent) Appellant by : Shri P.M. Jagasheth, CA Respondent by: Shri Ashish Kumar, Sr DR Date of Hearing 19.01.2026 Date of Pronouncement 19.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These two appeals have been filed by the assessee against