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. 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 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. 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. 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

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. 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

HEMANT NARESH AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. 4, SURAT

In the result, appeal of assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआ.(खो और ज).सं /It(Ss)A No.68 & 70/Srt/2023 Assessment Years: 2015-16 & 2018-19 (Physical Court Hearing) Deputy Commissioner Of Hemant Naresh Agarwal बनाम/ Income-Tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5Th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita.No.170/Srt/2023 Assessment Year: 2020-21 Hemant Naresh Agarwal Assistant Commissioner Of बनाम/ 701, Shree Shyam Awas, Bhatar Income-Tax, Central Circle-4, Vs. Road, Near Vidhya Bharti School, Surat, Aaykar Bhawan, Surat-395 010 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Kiran K. Shah राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/10/2025

45(4) of the I.T. Act. 6. In addition to all above ground, on the facts and in the circumstances of the case and in law, the CIT(A) has granted relief de horse provisions of section 292C of the assessee. 7. Without prejudice to and in addition to the grounds No. 1 to 6 on the facts

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)

4 A.Y.2013-14 units." Similar view was held by Hon'ble TAT, Delhi in the case of Brij Bhushan Tayal vs. ACIT.Circle-19(1) (ITA No.3272/DELJ/2O14 dated 13.10.2016). In the above two cases of Hon’ble ITAT, it is held that appellant is eligible for claim uls.54 prior to the amendment for more than one residential house. In the present case

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

M/S. MAROLI BAZAR VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,,NA vs. ARIVS.DEPUTY COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE , NAVSARI

In the result, appeals filed by the assessees (In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

4 of the Act. That once again gives an indication that all such income has to be computed as provided on a conjoint reading of sections 28 and 29 of the Act and only thereafter the net figure is required to be taken up for consideration for the purpose of ascertaining deductibility or otherwise under section

MAROLI BAZAAR VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, appeals filed by the assessees (In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

4 of the Act. That once again gives an indication that all such income has to be computed as provided on a conjoint reading of sections 28 and 29 of the Act and only thereafter the net figure is required to be taken up for consideration for the purpose of ascertaining deductibility or otherwise under section

KHAREL VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,NA vs. ARIVS.THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE NAVSARI, NAVSARI

In the result, appeals filed by the assessees (In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

4 of the Act. That once again gives an indication that all such income has to be computed as provided on a conjoint reading of sections 28 and 29 of the Act and only thereafter the net figure is required to be taken up for consideration for the purpose of ascertaining deductibility or otherwise under section

KHAREL VIBHAG V. V. K.S. M. LIMITED,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, appeals filed by the assessees (In ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

4 of the Act. That once again gives an indication that all such income has to be computed as provided on a conjoint reading of sections 28 and 29 of the Act and only thereafter the net figure is required to be taken up for consideration for the purpose of ascertaining deductibility or otherwise under section

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)

4. Now we shall take assessee’s grounds one-by-one. Ground No.1 relates to sale consideration as per provision of Section 50C of the Act taken by the Assessing Officer at Rs.3,32,34,124/- as against actual sale consideration of Rs.3,11,00,000/- in respect of sale of house property. 5. At the outset Learned Counsel

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

GIRDHARBHAI HARIBHAI GAJERA,SURAT vs. ITO(INTERNATIONAL TAXATION), SURAT

In the result, additional grounds raised by the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.143/Srt/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1St Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepg 7339 M (Assessee ) (Respondent)

45,800/- of total sale Revenue survey No.583, Paiki 1/583/6/1, 585, Village Navi consideration) pardi,Taluka Kamrej, Surat Total Rs.2,47,78,660/- Computation of long term capital gains on sale on non-agricultural lands Share of the assessee in the market value as per the letters dated Rs.2,47,78,660/- 08.12.2014 of the Addl. Superintendent of Stamps, Gujarat

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

house property, which was actually required to be offered as capital gain u/s 45 of the Act. The difference between the value determined by the SVA and declared consideration was Rs.16,06,112/- [1,78,06,112 – 1,62,00,000], which was 9.02% and was more than the tolerance limit of 5% for the subject assessment year. The assessment