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

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

45, Saifee Co-Op. Housing Society, ITA Nos.966, 970-971, 973-974, 977-980/SRT/2024 A.Y 21 -22 Radadiya Group Bhawan, Majura Gate, Surat- L R Road, Varachha, Surat-395 395 001 006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ALAPR 2257 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.974/SRT/2024 Assessment Year: 2021-22 Dy. Commissioner of Income Shri Vipulkumar Manubhai

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

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

45, Saifee Co-Op. Housing Society, ITA Nos.966, 970-971, 973-974, 977-980/SRT/2024 A.Y 21 -22 Radadiya Group Bhawan, Majura Gate, Surat- L R Road, Varachha, Surat-395 395 001 006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ALAPR 2257 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.974/SRT/2024 Assessment Year: 2021-22 Dy. Commissioner of Income Shri Vipulkumar Manubhai

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

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

45, Saifee Co-Op. Housing Society, ITA Nos.966, 970-971, 973-974, 977-980/SRT/2024 A.Y 21 -22 Radadiya Group Bhawan, Majura Gate, Surat- L R Road, Varachha, Surat-395 395 001 006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ALAPR 2257 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.974/SRT/2024 Assessment Year: 2021-22 Dy. Commissioner of Income Shri Vipulkumar Manubhai

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

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

45, Saifee Co-Op. Housing Society, ITA Nos.966, 970-971, 973-974, 977-980/SRT/2024 A.Y 21 -22 Radadiya Group Bhawan, Majura Gate, Surat- L R Road, Varachha, Surat-395 395 001 006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ALAPR 2257 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.974/SRT/2024 Assessment Year: 2021-22 Dy. Commissioner of Income Shri Vipulkumar Manubhai

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

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

45, Saifee Co-Op. Housing Society, ITA Nos.966, 970-971, 973-974, 977-980/SRT/2024 A.Y 21 -22 Radadiya Group Bhawan, Majura Gate, Surat- L R Road, Varachha, Surat-395 395 001 006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ALAPR 2257 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.974/SRT/2024 Assessment Year: 2021-22 Dy. Commissioner of Income Shri Vipulkumar Manubhai

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

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

45, Saifee Co-Op. Housing Society, ITA Nos.966, 970-971, 973-974, 977-980/SRT/2024 A.Y 21 -22 Radadiya Group Bhawan, Majura Gate, Surat- L R Road, Varachha, Surat-395 395 001 006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ALAPR 2257 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.974/SRT/2024 Assessment Year: 2021-22 Dy. Commissioner of Income Shri Vipulkumar Manubhai

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

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

45, Saifee Co-Op. Housing Society, ITA Nos.966, 970-971, 973-974, 977-980/SRT/2024 A.Y 21 -22 Radadiya Group Bhawan, Majura Gate, Surat- L R Road, Varachha, Surat-395 395 001 006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ALAPR 2257 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.974/SRT/2024 Assessment Year: 2021-22 Dy. Commissioner of Income Shri Vipulkumar Manubhai

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

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

45, Saifee Co-Op. Housing Society, ITA Nos.966, 970-971, 973-974, 977-980/SRT/2024 A.Y 21 -22 Radadiya Group Bhawan, Majura Gate, Surat- L R Road, Varachha, Surat-395 395 001 006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ALAPR 2257 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.974/SRT/2024 Assessment Year: 2021-22 Dy. Commissioner of Income Shri Vipulkumar Manubhai

HEMANT ISHWARLAL DESAI,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1), SURAT

In the result, the appeal filed by the assessee is hereby ordered to be allowed

Bench: Shri Amarjit Singh, Jm & Shri O.P.Meena, Am Hemant Ishwarlal Desai Dy. Commissioner Of Income Tax Circle-3(1) 305-306, Mahima Heights, Nr. Shardayatan Aayakar Bhavan, Majura Gate, Surat. School, Chandani Chowk, Surat-395007. Pan/Gir No.Abkpd0745Q Appellant) .. Respondent) Assessee By Shri Rasesh Shah Revenue By Ms. Smitha V. Nair (Sr. Dr)

3 properties mentioned as under:- (i) Residential flats No.305 & 306, in Mahima Height, at Chandani Chowk, Piplod Surat. (ii) Agricultural land FP-82A at Bamroli, Surat. (iii) Agricultural land TP-72 and 73A-B at Bamroli, Surat. The Assessing Officer declined the claim of the assessee on the basis of this fact that the assessee purchased the two flats bearing

THE UDHNA UDYOGNAGAR SAHAKARI SANGH LTD.,,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(2), SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.159/Srt/2017 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) The Udhna Udhyognagar Sahakari Vs. Assistant Commissioner Of Sangh Ltd, Income Tax, Central Road No.10, P. B. No.10, Circle-1(2), Surat Udhna Udhyognagar, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaat2932K (Assessee) (Respondent) Assessee By : Shri Rushi Parekh - Ca Respondent By : Shri O P Meena – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 02/09/2020 घोषणाक"तार"ख/Date Of Pronouncement : : 13/10/2020 आदेश / O R D E R Per Dr. A. L. Saini: By Way Of This Appeal, The Assessee Has Challenged Correctness Of The Order Dated 08.08.2017 Passed By The Learned Cit(A), In The Matter Of Assessment Under Section 143(3) Of The Income Tax Act 1961 ( For Short “The Act”), For The Assessment Year 2013-14. Grievances Raised By The Assessee, Which Are Interconnected & Will Be Taken Up Together, Are As Follows:- “1. The Learned Cit(A) Erred In Taxing The Deemed Rent Of Rs.11,12,720/- While Not Considering The Decision Of Supreme Court In Rayala Corporation Pvt. Ltd. Vs. Acit. 2. That The Cit(A) Erred In Taxing The Unsold Shops Used For The Business Of Assessee Society. 3. That The Cit(A) Erred In Taxing The Deemed Rent On Unsold Shops, Ignoring The Amendment To Section 23(5) W.E.F. Ay. 2018-19. 4. The Appellant Craves Leave To Add, Amend, Alter, Vary & / Or Withdraw Any Or All The Above Ground Of Appeal.”

section 23(5) w.e.f. AY. 2018-19. 4. The appellant craves leave to add, amend, alter, vary and / or withdraw any or all the above ground of Appeal.” Udhna Udhyognagar Sahakari Sangh Ltd Assessment Year: 2013-14 2. The relevant material facts, as culled out from the material on record, are as follows. The assessee before us is a society

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

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)

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

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

45 of PB. As per provisions of Section 292C, the materials collected in course of search and for A.Y. 2016-17 & 2017-18 Satyam Textile Park survey proceedings are presumed to be true unless rebutted otherwise. Accordingly, the income detected on the basis of the seized / impounded materials should be accepted as true. It was also submitted vide this letter

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

45 of PB. As per provisions of Section 292C, the materials collected in course of search and for A.Y. 2016-17 & 2017-18 Satyam Textile Park survey proceedings are presumed to be true unless rebutted otherwise. Accordingly, the income detected on the basis of the seized / impounded materials should be accepted as true. It was also submitted vide this letter

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Housing Ltd. v. ITO [2018] 93 taxmann.com 371 (Mad) held as under: In the instant case, the assessee did not ask for these 'reasons to believe'. The assessee rather participated in the reassessment proceedings. When the reassessment orders were passed and the assessee felt aggrieved there against, the assessee filed appeal before the Commissioner (Appeals). In this appeal, he Ratilal

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Housing Ltd. v. ITO [2018] 93 taxmann.com 371 (Mad) held as under: In the instant case, the assessee did not ask for these 'reasons to believe'. The assessee rather participated in the reassessment proceedings. When the reassessment orders were passed and the assessee felt aggrieved there against, the assessee filed appeal before the Commissioner (Appeals). In this appeal, he Ratilal

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Housing Ltd. v. ITO [2018] 93 taxmann.com 371 (Mad) held as under: In the instant case, the assessee did not ask for these 'reasons to believe'. The assessee rather participated in the reassessment proceedings. When the reassessment orders were passed and the assessee felt aggrieved there against, the assessee filed appeal before the Commissioner (Appeals). In this appeal, he Ratilal

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Housing Ltd. v. ITO [2018] 93 taxmann.com 371 (Mad) held as under: In the instant case, the assessee did not ask for these 'reasons to believe'. The assessee rather participated in the reassessment proceedings. When the reassessment orders were passed and the assessee felt aggrieved there against, the assessee filed appeal before the Commissioner (Appeals). In this appeal, he Ratilal

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

Appeal is partly allowed for statistical purposes

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

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

PANKAJBHAI HATHIBHAI PATEL,AHMEDABAD vs. INCOME TAX OFFICER, WARD-6(3), , SURAT

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपील सं./Ita No.589/Srt/2019 (िनधा"रण वष" / Assessment Year: (2011-12) (Physical Court Hearing) Pankajbhai Hathibhai Patel Income Tax Officer, 112, Sangath Mall 1, Ward-6(3), Surat Vs. Opp. Govt. Engineering College, Motera, Ahmedabad-380005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aazpp 0099 B (अपीलाथ" /Appellant ) (""थ" /Respondent)

section 143(3) of the Income Tax Act, 1961 [hereinafter referred to as the “Act”] dated 28.03.2014. 2. Grounds of appeal raised by the assessee are as follows: “1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer in taking sale