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

house property, the property involved must consist of building and land appurtenant thereto, however the assessee has handed over bare land to Ecom Express Limited and Delivery Pvt. Ltd., all the construction thereon has been done by the lessee. (iv) On the facts and in the circumstances of the case and in law the Ld. CIT(A) ought to have

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

house property, the property involved must consist of building and land appurtenant thereto, however the assessee has handed over bare land to Ecom Express Limited and Delivery Pvt. Ltd., all the construction thereon has been done by the lessee. (iv) On the facts and in the circumstances of the case and in law the Ld. CIT(A) ought to have

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

house property, the property involved must consist of building and land appurtenant thereto, however the assessee has handed over bare land to Ecom Express Limited and Delivery Pvt. Ltd., all the construction thereon has been done by the lessee. (iv) On the facts and in the circumstances of the case and in law the Ld. CIT(A) ought to have

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

house property, the property involved must consist of building and land appurtenant thereto, however the assessee has handed over bare land to Ecom Express Limited and Delivery Pvt. Ltd., all the construction thereon has been done by the lessee. (iv) On the facts and in the circumstances of the case and in law the Ld. CIT(A) ought to have

RAVI MEEMROT, DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. MEHUL 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

house property, the property involved must consist of building and land appurtenant thereto, however the assessee has handed over bare land to Ecom Express Limited and Delivery Pvt. Ltd., all the construction thereon has been done by the lessee. (iv) On the facts and in the circumstances of the case and in law the Ld. CIT(A) ought to have

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

house property, the property involved must consist of building and land appurtenant thereto, however the assessee has handed over bare land to Ecom Express Limited and Delivery Pvt. Ltd., all the construction thereon has been done by the lessee. (iv) On the facts and in the circumstances of the case and in law the Ld. CIT(A) ought to have

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

house property, the property involved must consist of building and land appurtenant thereto, however the assessee has handed over bare land to Ecom Express Limited and Delivery Pvt. Ltd., all the construction thereon has been done by the lessee. (iv) On the facts and in the circumstances of the case and in law the Ld. CIT(A) ought to have

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

house property, the property involved must consist of building and land appurtenant thereto, however the assessee has handed over bare land to Ecom Express Limited and Delivery Pvt. Ltd., all the construction thereon has been done by the lessee. (iv) On the facts and in the circumstances of the case and in law the Ld. CIT(A) ought to have

KANAIYALAL LABHUBHAI NAROLA,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,(2), SURAT, SURAT

In the result, the appeal of the assessee is partly allowed for statistical\npurpose

house property, income from partnership-firm and income\nfrom other sources during the year under consideration. The return was processed\nu/s 143(1) of the Act on 19.03.2013. Thereafter, the case was reopened u/s 147 of\nthe Act after recording the reasons by issuing notice u/s 148 of the Act on\n28.03.2019. As per the information received, a search

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)

69A of the Act. 5. The Assessing Officer further noted that during the course of search action on Param Properties, the documents and the evidences seized reveals cash transaction in the name of assessee. The Assessing Officer made summary of such transaction in the following manner: SHRI ASHESH NANDLAL DOSHI PAYMENTS BY ASHESH N DOSHI RECEIPTS BY ASHESH N DOSHI

DY. COMMISSIONER OF INCOME TAX, CC-4, SURAT, SURAT vs. M/S. SHREE KUBERJI ASSOCIATES, SURAT

In the result, the ground No

Bench: Shri Pawan Singh & Dr Arjun Lal Saini(Hearing In Physical Court) आ. (खो और ज).सं./It(Ss)A No.28/Srt/2023 (Ay 2019-20) Shree Kuberji Associates, Assistant Commissioner Of 2Nd Floor, Shree Kuberji Income Tax, Central Circle-4, Vs Corporate House, Khana Kuva Surat, Aayakar Bhawan, Road, Begumpura, Surat- Majura Gate, Sura-395001 395002 Pan No. Acqfs 0423 D अपीलाथ"/Appellant ""थ" /Respondent आ.(खो और ज).सं./It(Ss)A No.29/Srt/2023 (Ay 2020-21) Shree Kuberji Associates Assistant Commissioner Of 2Nd Floor, Shree Kuberji Income Tax, Central Circle-4, Corporate House, Khana Kuva Surat, Aayakar Bhawan, Majura Gate, Sura-395001 Road, Begumpura, Surat- Vs 395002 Pan No. Acqfs 0423 D अपीलाथ"/Appellant ""थ" /Respondent आ.अ.सं./Ita No.155/Srt/2023 (Ay 2020-21) Dy.Commissioner Of Income- M/S Shree Kuberji Associates Tax, Central Circle-4, Surat, 2Nd Floor, Shree Kuberji Vs Room No.508, 5Th Floor, Corporate House, Khana Kuva Aayakar Bhawan, Majura Gate, Road, Begumpura, Surat- Surat-395001 395002 Pan No. Acqfs 0423 D अपीलाथ"/Appellant ""थ" /Respondent आ. (खो और ज).सं./It(Ss)A No.30/Srt/2023 (Ay 2019-20) Shree Kuberji Leisure & Assistant Commissioner Of Infraspace Llp, Income Tax, Central Circle-4, Vs Plot No.2 H/28/29, Shree Surat, Aayakar Bhawan, Kuberji Corporate House, Majura Gate, Sura-395001 Khana Kuva Road, Begumpura, Surat-395002 Pan No. Adcfs 0636 D अपीलाथ"/Appellant ""थ" /Respondent आ.(खो और ज).सं./It(Ss)A No.34/Srt/2023 (Ay 2019-20) Dy.Commissioner Of Income- M/S Shree Kuberji Leisure & Tax, Central Circle-4, Surat, Infraspace Llp, Room No.508, 5Th Floor, Plot No.2.H/28/29, Shree

House, Vs Surat-395001 Khana Kuva Road,Begumpura, Surat-395002 PAN No. ADCFS 0636 D अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Kiran K. Shah, CA राज" की ओर से /Revenue by Shri Ashish Pophare, CIT-DR अपील पंजीकरण/Appeal instituted on 22.02.2023 & 02.03.2023 सुनवाई की तारीख/Date of hearing 23.11.2023 उद्घोषणा की तारीख/Date

SINGAPALLI RAJGOPAL RAO ,SURAT vs. ITO, WARD 3(2)(8), SURAT, SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.111/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Singapalli Rajgopal Rao Income Tax Officer 34/A Sundernagar, Udhna- Vs. Ward No.3(2)(8), Surat Navsari Road, Bhestan, Surat- 395 023 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abtpr 0192 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Tinish Mody, Ca राज" की ओर से /Respondent By Ms. Neerja Sharma, Sr-Dr अपील पंजीकरण/Appeal Instituted On 27/01/2025 सुनवाई की तारीख/Date Of Hearing 05/05/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/06/2025

section 69A of the Act by the Ld.A.O treating the cash deposit as not recorded in books of account. ITA No.111/SRT/2024/AY.2017-18 Singapalli R Rao [2] On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals)-NFAC erred in confirming the addition made by the Learned Income

RAVI SHANKAR HARI MALPANI,SURAT vs. ACIT CIRCLE-1(2), SURAT

In the result, ground No.2 is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.926/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Ravi Shankar Hari Malpani, Vs. The Acit, 1009/10, Ambaji Market, Near Kamela Circle – 1(2), Darwaja, Salabatpura, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afspm7945K (Appellant) (Respondent) Appellant By Shri Kiran K. Shah, Ca Respondent By Shri Minal Kamble Sr. Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 29/01/2025

house property. The total income was determined at Rs.53,63,740/- against returned income of Rs.17,84,250/-. 4. Aggrieved by the order of AO, the assessee filed appeal before the CIT(A). The grounds of appeal and submission of the appellant are extracted at pages 2 ITA No.926/SRT/2024/AY.2017-18 Ravi Shankar Hari Malpani to 5 of the appellate order

HARISHBHAI G. CHOVATIYA,SARTHANA, SURAT vs. INCOME TAX OFFICER, WARD 3(3)(1), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singhआ.अ.सं./Ita No.486/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Harishbhai G Chovatiya Income Tax Officer, 18, Bapa Sitaram Row House, Ward-3(3)(1), Surat, Vs Kamrej Road, Aayakar Bhavan, Sarthana, Majura Gate, Surat- 394101 Surat-395001 Pan No: Agdpc 6539 M अपीलाथ"/Appellant ""थ" /Respondent

House, Ward-3(3)(1), Surat, Vs Kamrej Road, Aayakar Bhavan, Sarthana, Majura Gate, Surat- 394101 Surat-395001 PAN No: AGDPC 6539 M अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Mehul Shah, CA राज" की ओर से /Revenue by Shri Vinod Kumar, Sr-DR अपील पंजीकरण/Appeal instituted on 17.07.2023 सुनवाई की तारीख/Date

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

house property and interest income. The appellant is filling his return of income regularly He had filed his return of income for the year under consideration on 05/02/2018 with vide acknowledgement number 386334240050218 returning to the total income of Rs.6,52,730/- The appellants case was taken up for scrutiny assessment under CASS and notice under section

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

69A particularly when they were inapplicable to the facts of the case since all the impugned transactions were recorded in the books of the appellant. (4) Without prejudice to the above, provisions of section 115BBE are not applicable to the case as also they have been held not to be applicable retrospectively. (VI) Addition of Rs.6,02,049 being

M/S. PATEL AMBALAL HARGOVANDAS & CO.,,SURAT vs. THE DCIT, CENTRAL CIRCLE-2,, SURAT

In the results, appeal filed by Revenue (in IT(SS)A Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं/.It(Ss)A No.49/Srt/2022 Assessment Year: (2019-20) (Physical Hearing) The Acit, Central Circle-2, Vs. Rasikbhai Narottamdas Patel, Surat. Flat No.9-10, Mahavir Nagar Co.Op H.S. Ltd., Bldg-12, Nr. Gayatri Mandir, Udhna Magdalla Road, Surat – 395007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Adgpp4550M (Appellant) (Respondent) आयकर अपील सं/.It(Ss)A No.86/Srt/2022 Assessment Year: (2015-16) The Dcit, Central Circle-2, Vs. Ashish Karamshibhai Koshiya, Surat. 40, Jivandeep Soceity, Singanpor Road, Katargam, Surat, Gujarat – 395004. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aojpk1118G (Appellant) (Respondent) आयकर अपील सं/.Ita No.185/Srt/2022 Assessment Year: (2020-21) M/S. Patel Ambalal Hargovandas Vs. The Dcit, Central Circle-2 & Co., Surat. 5/725, Haripura, Bhavaniwad, Opp. Dhobi Sheri, Surat – 395003. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aadfp2517N (Appellant) (Respondent) Appellant By Shri Ashok B. Koli, Cit(Dr) Shri Vartik Choksi, Shri Biren Shah & Shri Respondent By Nitin Gheewala, Ar Date Of Hearing 26/04/2023 Date Of Pronouncement 26/05/2023 आदेश /O R D E R Per Bench:

house property at Surat were found. However, there were no other evidences relating to expenditure or investment especially to the tune of Rs.2.82 Crores., were found. If the A.O's estimation that three zeros have to be added to the figures on the paper, there should have been some evidences in the form of bills, vouchers, investments etc. found

SHIVAM DEVELOPERS,GODADRA vs. ITO, SURAT, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.76/Srt/2020 ("नधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Shivam Developers, Vs. The Pr. Cit-2, 141, Khodiyar Residency, Surat. Godadra, Surat-395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acffs4002D (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 06/10/2022 Date Of Pronouncement 11/11/2022

69A of the Act & that the provisions of section 115BBE of the Act are applicable. 76/SRT/2020/AY.2015-16 Shivam Developers 3. On the facts and circumstances of the case as well as law on the subject, the learned Pr. Commissioner of Income-tax has erred in holding that assessee is not eligible to claim deduction of Rs.39,33,270/- on account