MITSU PRAFUL DOSHI,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, the grounds of appeal raised by the assessee are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Mitsu Praful Doshi, Pr.C.I.T., 3Rd Floor, Jalnidhi Complex, Opp. Surat-1, Vs. Bahumali Building, Nanpura, Surat. Surat-395001. Pan: Afmpd 4450 N Appellant Respondednt

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income Tax, Surat-1, Surat [in short the ld. Pr.CIT] dated 21/03/2023 passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) for the Assessment Year

BHARGAV BHARATBHAI PANDYA,SURAT vs. INCOME TAX OFFICE, WARD 2(1)(3), SURAT

In the result, ground No

Bench: Shri Pawan Singh(Physical Hearing) Bhargav Bharatbhai Pandya, I.T.O., 61, Shubham Row House, Near Ward-2(1)(3), Vs. Sarasswati School, Honey Park Surat. Road, Adajan, Surat-395009. Pan No. Bcwpp 1537 L Appellant/ Assessee Respondent/ Revenue

House, Near Ward-2(1)(3), Vs. Sarasswati School, Honey Park Surat. Road, Adajan, Surat-395009. PAN No. BCWPP 1537 L Appellant/ assessee Respondent/ revenue Assessee represented by Shri Sapnesh Sheth, C.A. Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 14/06/2023 Date of pronouncement 22/08/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH

DCIT, CENTRAL CIRCLE - 3, SURAT, SURAT vs. SHIRI ASHESH NANALAL DOSHI, SURAT

In the result, the appeal of the revenue for AY 2016-17 is also dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 07/Srt /2021 (Assessment Year: 2015-16)

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the revenue are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-4, Surat (in short, the ld. CIT(A) both dated 01/01/2021 for the Assessment years (AY) 2015-16 and 2016-17 respectively. In both these appeals, the revenue

JERAMBHAI BHAGVANBHAI GOHIL,VARACHHA, SURAT vs. INCOME TAX OFFICER, WARD 3(3)(2), SURAT

In the result, appeal of the assessee is allowed

Bench: SHRI PAWAN SINGH (Judicial Member)

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC/ Ld. CIT(A)”] dated 08.12.2021 for assessment year 2014-15, which in turn arises out assessment order passed by Income-tax Officer-ward-3(3)(2), Surat/Assessing Officer

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

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 29/04/2022 for the Assessment Year (AY) 2011-12. The assessee has raised following grounds of appeal

SMT. NAYANABEN F. PATEL,SURAT vs. PR. COMMISSIONER OF INCOME TAX, SURAT-1, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Smt. Nayanaben F. Patel, Pr.C.I.T. 1, Indraprashtha Society, Surat-1, Vs. Nr. Puna Patiya, Magob, Surat. Surat-395010. Pan: Bhrpp 4706 K Appellant Respondednt

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income tax-1, Surat [ in short the ld. Pr.CIT] dated 30/03/2021 passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) for the Assessment Year

DCIT, CENTRAL CIRCLE-3, SURAT vs. SHRI MAHENDRA CHAMPAKLAL MEHTA, SURAT

In the result, IT(SS)A No

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 06/Srt /2021 (Assessment Year: 2015-16)

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the revenue are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-4, Surat (in short, the ld. CIT(A) both dated 04/01/2021 for the Assessment years (AY) 2015-16 and 2016-17 respectively. In both these appeals, the certain facts

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2(1)(1), SURAT vs. MANISH SUMATILAL SHAH, MUMBAI

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) A.C.I.T., Manish Sumatilal Shah, Circle- 2(1)(1), 401, 4Th Floor, South Ridge Road, Vs. Surat. Mumbai-400006. Pan No. Adrps 1088 E Appellant/ Respondent Respondent/ Assessee

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Revenue is directed against the order of learned National Faceless Appeal Centre, Delhi (in short, the NFAC)/ Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 30/03/2023 for the Assessment Year (AY) 2017-18. The Revenue has raised following grounds

SHRI PRAKASH KAKALDAS SHAH,SURAT vs. INCOME TAX OFFICER, WARD - 1(3)(4), SURAT

In the result, this part of ground of appeal is allowed

Bench: Shri Pawan Singh(Physical Hearing) Prakash Kakaldas Shah, The Ito, Ward-1(3)(4), 702, Sterling Apartment, Nr. Priya Surat. Vs. Hotel, Athwagate, Surat – 395003. Pan : Abips4373F Appellant Respondednt

254(1) of Income tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre (in short’ NFAC’)/Ld. CIT(A), dated 02/06/2022 for Assessment Year (AY) 2016-17, which in turn arise against the additions made by Assessing Officer/Income Tax Officer, Ward-1(3)(4), Surat, in assessment

SARLABEN DAHYABHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD - 2(2)(4), SURAT

In the result, this ground is allowed for statistical purposes

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of Commissioner (Appeals)/National Faceless Appeal Centre, New Delhi dated 14th July 2013 for assessment year (AY) 2014- 15. The assessee has raised following grounds of appeal; (1) On the facts and circumstances of the case as well

VIJAY RAMSINGH GOYAL,SURAT vs. I.T.O., WARD 2(2)(5), SURAT., SURAT

In the result, the ground No

Bench: Shri Pawan Singh(Hybrid Hearing) Vijay Ramsingh Goyal, I.T.O., A-201, Surya Prakash Residency, Ward-2(2)(5), Vs. Beside Agrasen Bhavan, City Light, Surat. Surat-395007 (Gujarat). Pan No. Acupk 0294 Q Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 25/08/2023 for the Assessment Year (AY) 2012-13. The assessee has raised following grounds of appeal

SUNI DAVIS THAKOLKKARAN,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(6), SURAT, SURAT

In the result, appeal of assessee is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.548/Srt/2023 (Ay 2011-12) (Hearing In Physical Court) Suni Davis Thakolkkaran Income Tax Officer, Ward- A-35, Narayan Park, Hazira 2(3)(6), Surat, 4Th Floor, Vs Main Road, Ichhapore, Surat- Aayakar Bhavan, Anavil 394510 Business Centre, Adajan- Pan : Adhpt 7419 G Hazira Road, Surat-395009 अपीलाथ"/Appellant ""थ" /Respondent

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as ‘NFAC/Ld. PCIT’] dated 14.06.2023 for assessment year 2011-12, which in turn arises out of assessment order passed by Assessing Officer passed assessment order under section 143(1) r.w.s

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

In the result, the appeal of the assessee is allowed

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

2. The learned CIT(A) erred in fact and in law confirming the action of AO in making an addition of Rs. 75.00,000/- received as advance towards sale of house property purely on the basis of assumptions, surmises and conjectures. 3. The learned CIT(A) erred in fact and in law in confirming the action of AO in charging

SHRI HARESHKUMAR JAYANTILAL MAHADEVWALA HUF,SURAT vs. INCOME TAX OFFICER, WARD - 1(3)(1), SURAT

In the result, ground No.1 of the appeal is partly allowed

Bench: Shri Pawan Singh(Hybrid Hearing) Hareshkumar Jayantilal I.T.O., Mahadevwala Huf, Ward-1(3)(1), Vs. 145, Sarjan Society, Parlepoint, Surat. Athwalines, Surat, Gujarat-395001. Pan No. Aaahh 8541 R Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 30/03/2023 for the Assessment Year (AY) 2017-18. The assessee has raised following grounds of appeal

SHRI RADHEYSHYAM BISANI,SURAT vs. INCOME TAX OFFICER, WARD - 1(2)(1), SURAT

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh(Physical Hearing) Radheyshyam Bisani, I.T.O., B. 1102, Shyam Sangini Apartment, Ward-1(2)(1), Vs. Gd Goenka Canal Road, Vesu, Surat. Surat. Old Address: 204, Paras Market, Ring Road, Surat. Pan No. Aaspb 9157 F Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 14/03/2023 for the Assessment Year (AY) 2016-17. The assessee has raised following grounds of appeal

SHEELABEN D. ITALIA,SURAT vs. INCOME TAX OFFICER, WARD - 2(3)(4), SURAT

In the result grounds of appeal raised by the assessee are allowed

Bench: Shri Pawan Singh(Physical Hearing) Sheelaben D. Italia, I.T.O., 10, Vaibhav Bunglow, City Ward-2(3)(4), Vs. Gymkhana Road, Piplod, Surat. Surat. Pan No. Aacpi 0617 F Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 25/04/2023 for the Assessment Year (AY) 2017-18. The assessee has raised following grounds of appeal

LATE MAHESH RAMANLAL MODI L/H MANISH MAHESH MODI,BHARUCH vs. ACIT CIRCLE-1, BHARUCH

In the result, ground No. VII of appeal raised by the assessee is also allowed for statistical purposes

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Physical Hearing) Late Mahesh Ramanlal Modi, A.C.I.T., Through L-H Manish Mahesh Modi, Circle-1, Vs. Near Shakuntal Apartment, Dahej Bharuch. Bypass Road At Nandelav, Bharuch-392001 (Gujarat) Pan No. Adfpm 4030 N Appellant/ Assessee Respondent/ Revenue

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 29/08/2024 for the Assessment Year (AY) 2017- 18. The assessee has raised following grounds of appeal: “(I). Unexplained

VINOD JERAMBHAI PATEL,SURAT vs. PR. CIT-1, SURAT

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Vinod Jerambhai Patel, P.C.I.T.-1 D-1108, Spring Velly, Nr. Aayakar Bhavan, Majura Gate, Vs. Pushpavatika Hall, New City Surat-395002. Light Road, Surat. Pan: Abcpp 1420 E Appellant Respondednt

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income tax-1, Surat [in short the ld. Pr.CIT] dated 19/03/2020 passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) for the Assessment Year