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

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

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

property at Rs.3.56 crores. During the assessment, the Assessing Officer made request for making reference for estimation of Fair Market Value (‘FMV’ in short) by District Valuation Officer (‘DVO’ in short) on the date of sale of said assets. Till passing of the assessment order, the report of DVO was not received. The Assessing Officer thus made addition of ½ share

SHRI ARVINDBHAI LALLUBHAI LAKHANKIYA,,SURAT vs. THE ACIT, CIRCLE-9,, SURAT

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Ble(Virtual Court Virtual Hearing) आ.अ.सं./I.T.A No.962/Ahd/2016; "नधा"रणवष"/Assessment Year: 2006-07 Shri Arvindbhai Lallubhai V Asst. Commissioner Of Lakhankiya, B-78, Hans Society, S Income Tax, Circle-9, Surat. Varchha Road, Surat. . [Pan: Aadpl 3819 P] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Ashwin Parekh – Ar राज"वक"ओरसे /Revenue By Mrs. Anupama Singla – Sr.Dr

houses. The assessee filed his return of income for A.Y. 2006-07 on 04.08.2006 declaring income of Rs.26,11,859/-. The return was processed under section 143(1) of the Act on 31.05.2007, accepting the income returned. Thereafter, the case was selected for scrutiny and assessment was completed under section 143(3) on 15.12.2008 assessing total income of Rs.56

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

1) of the Act dated 24/08/2017 and 30/10/2017 completed the assessment on 19/12/2017 in accepting the returned income. Subsequently, the assessment was revised by the ld. Pr.CIT. Before revising the assessment order, the ld. Pr.CIT issued show cause notice under Section 263 dated 05/03/2020. In the show cause notice, the ld. Pr. CIT noted that on perusal of assessment record

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)

housing projector commercial project which can support the claim of assessee that he has decided to carry out business activity on such land. Mere converting agricultural land into non-agricultural land does not mean that land held by assessee become stock in trade. It is pertinent to note that even circumstantial evidences does not suggest that land has been converted

JITENDRA MEHTA,MUMBAI vs. ITO-WARD 1(1)(3), SURAT, SURAT

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

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.20/Srt/2025 Assessment Year: (2018-19) (Hybrid Hearing) Jitendra Mehta, Vs. Ito, Office No.M-24, Mezn Floor, Ward – 1(1)(3), 10/21, Flox Chamber, Tata Road Surat No. 1, Opera House, Mumbai – 400004, Maharashtra "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ambpm9018P (Appellant) (Respondent) Appellant By Shri Himanshu Gandhi, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 09/06/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 13.11.2024, by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘CIT(A)’] for the Assessment Year (AY) 2018-19. 2. Grounds of appeal raised by the assessee are as under: “1. On the facts and circumstances of the case

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