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19 results for “house property”+ Section 74clear

Sorted by relevance

Delhi743Mumbai738Bangalore284Jaipur177Hyderabad146Chennai119Ahmedabad113Chandigarh112Kolkata91Cochin73Pune64Indore59Raipur46Rajkot37Lucknow26Guwahati21Visakhapatnam21SC21Surat19Cuttack16Amritsar16Nagpur15Agra7Jodhpur2Patna1Varanasi1

Key Topics

Section 143(3)17Section 26317Section 54F16Section 12A16Addition to Income13Section 115J8Section 686Capital Gains5Section 69C4Section 254(1)

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

ITA 382/SRT/2023[2017-18]Status: DisposedITAT Surat04 Oct 2023AY 2017-18

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

Section 254(1)Section 54F

properties, therefore, deduction under Section 54F of the Act is not allowable. The Assessing Officer asked the assessee to furnish reply on or before 18/11/2019. The Assessing Officer recorded that no reply has been received from the assessee, therefore, another opportunity to furnish reply to the show cause notice was given to the assessee by 26/11/2019. The Assessing Officer further

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,

4
Disallowance4
Exemption4
ITA 102/SRT/2021[2016-17]Status: Disposed
ITAT Surat
17 Apr 2023
AY 2016-17

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

Section 143(3)Section 254(1)Section 263Section 54BSection 54F

74 (Chennai-Trib). 10. On the other hand, the ld. CIT-DR for the revenue supported the order of ld. Pr.CIT. On the issue of deduction under Section 54B of the Act, the ld. CIT-DR for the revenue submits that language of Section 54B is clear and unambiguous. The deduction under Section 54B of the Act is only available

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

In the result, the appeal of the assessee is allowed

ITA 1935/AHD/2014[2009-10]Status: DisposedITAT Surat14 Feb 2020AY 2009-10

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

For Appellant: Shri Rasesh Shah, A.RFor Respondent: Ms. Anupma Singla, Sr. D.R
Section 234BSection 274Section 41(1)

section 41. d. CIT v. Southern Roadways Ltd. 202 CTR 289 (J&K) Amounts carried forward for years - In the absence of any evidence of cessation of liability , amount which has been merely carried forward for years in the books of account is not asessable under s 41(1).” Keeping in view the facts and circumstances of the present case

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

In the result, this ground is allowed for statistical purposes

ITA 558/SRT/2023[2014-15]Status: DisposedITAT Surat04 Feb 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth

Section 254(1)Section 50CSection 54BSection 54FSection 55A

74,941/- as per report of DVO. (4) On the facts and circumstances of the case as well as law on the subject, learned Commissioner (Appeals) has erred in confirming action of assessing officer in making disallowance of Rs. 8,96,000/- under section 54B of Income Tax Act/-. (5) On the facts and circumstances of the case as well

HARSHAD KANJIBHAI PANCHANI,SURAT vs. ACIT, WARD 3(2)(3), SURAT

In the result, the appeal of the assessee is partly allowed

ITA 732/SRT/2025[2015-16]Status: DisposedITAT Surat08 Apr 2026AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 115BSection 143(3)Section 250Section 68

section 68 of the Act, treating it as unexplained investment. The assessee submitted that Rs.29,44,350/- was paid in F.Y. 2015-16 and the balance Rs.1,74,624/- was from current business income and withdrawals from partnership firms, namely M/s Radhe Tex Fab, M/s Sai Krupa Tax, Meera Tex Fab, M/s Vishwa Creation, and Mrs. Arunaben H. Panchani. However

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

ITA 185/SRT/2022[2020-21]Status: DisposedITAT Surat26 May 2023AY 2020-21

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:

Section 132Section 143(3)Section 292CSection 69C

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

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

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

ITA 20/SRT/2025[2018-19]Status: DisposedITAT Surat09 Jun 2025AY 2018-19

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 143(3)Section 234BSection 250Section 270ASection 50CSection 55A

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

SHRI SUNNY CHADRAKANT FUDHANAWALA,,SURAT vs. THE DY. COMMISSIONER INCOME TAX OFFICER, CIR3(3), SURAT

In the result, appeal of the assessee is allowed

ITA 271/SRT/2019[2014-15]Status: DisposedITAT Surat22 Feb 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./Ita No.271/Srt/2019 ("नधा"रण वष" / Assessment Year: (2014-15) (Virtual Court Hearing) Shri Sunny Chandrakant Deputy Commissioner Of Fudhnawala, 47, Matawadi, Income Tax, Circle-3(3), Vs. Nr. Bhavani Mata Mandir, Aaykar Bhavan, Majura Gate Lambe Hanuman Road, Nr. New Civil Hospital Road, Surat-395006 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahpf 6359 G (Appellant) (Respondent) "नधा"रती क" ओर से /Assessee By : Shri Manish J Shah, Advocate राज"व क" ओर से /Respondent By : Shri Ashok B. Koli, Cit-D.R

For Appellant: Shri Manish J Shah, AdvocateFor Respondent: Shri Ashok B. Koli, CIT-D.R
Section 143(3)Section 263Section 54Section 54F

house was constructed within prescribed time limit before allowing deduction u/s 54F of the Act. However, Assessing Officer has passed the order without making any inquiry or verification in this regard and allowed the deduction u/s 54F to the assessee which rendered the order erroneous and prejudicial to the interest of the revenue as per Explanation 2(b) of section

SANJAYKUMAR TIKAMCHAND BUCHA,SURAT vs. ACIT, CIRCLE-1(2), SURAT

In the result, the appeal of the assessee is partly allowed

ITA 647/SRT/2024[2013-14]Status: DisposedITAT Surat06 Aug 2025AY 2013-14

Bench: Shri T. R Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.647/Srt/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. Acit, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqpb9320F (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ashish Pophare, Cit -Dr Date Of Hearing 30/06/2025 Date Of Pronouncement 06/08/2025

Section 133ASection 143(2)Section 250

house property during the year under consideration. In this case, a survey u/s.133A of the Act was carried out at the business premises of the appellant on 10.04.2013 and many incriminating documents were found and impounded during the operation. During the survey, statements of the appellant were recorded on oath on 10.04.2013 and 11.04.2013 and undisclosed income of Rs.4

KALUBHAI DULABHAI GOLAVIYA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, , SURAT

In the result, ground raised by the assessee is allowed

ITA 619/SRT/2018[2014-15]Status: DisposedITAT Surat30 Mar 2023AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A No.15 & Ita No.619/Srt/2018 (िनधा"रणवष" / Assessment Years: (2011-12 &2014-15) (Virtual Court Hearing) Shri Kalubhai Dulabhai Golaviya Deputy Commissioner Of Income-Tax, B/1-2, Jalaram Society, B/H. Central Circle-2, Aaykar Bhavan, Vs. Gurunagar Society, Varachha Majura Gate, Surat-395001 Road, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 5116 A (अपीलाथ" /Appellant) (""थ" /Respondent)

For Appellant: Shri Ashwin K Parekh, C.AFor Respondent: Shri Ashok B.Koli, CIT-DR &
Section 132Section 143(2)Section 143(3)Section 153ASection 45(3)Section 54F

74,570/-. Subsequently a notice u/s.143(2) was issued and served on 07.07.2014 on assessee. The assessee in his return of income filed for the year under consideration has shown long term capital gains of Rs.3,97,08,181/- and also claimed deduction u/s 54F of the Act at Rs.31,33,611/-. The assessee has shown profit on sale

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 243/SRT/2025[2025-26]Status: DisposedITAT Surat24 Jul 2025AY 2025-26

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

property owned by the trust. 16. We herewith enclosed the under taking as per proforma Ann-1. 17. Trust runs health center for general public at subsidies rate like Physio therapy center. Eye checkup center etc. However, no any special permission is required for these type of activities. 18. Trust does not run any Gaushala. Please kindly find the attached

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 242/SRT/2025[2024-25]Status: DisposedITAT Surat24 Jul 2025AY 2024-25

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

property owned by the trust. 16. We herewith enclosed the under taking as per proforma Ann-1. 17. Trust runs health center for general public at subsidies rate like Physio therapy center. Eye checkup center etc. However, no any special permission is required for these type of activities. 18. Trust does not run any Gaushala. Please kindly find the attached

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

section 68 of the Act by the AO. We further observed that the ld. CIT (A) has examined each and 19. every creditors/ lenders and given his factual findings of enquiry DCIT, Circle-1(1)(2), Surat Vs. Kejriwal Industries Ltd.,/ITA No.1509/AHD/2016 for A.Y. 2011-12 Page 38 of 49 report as well as facts of each lenders

SHRI HEMRAJSINH KIRANSINH RATHOD,DADRA & NAGAR HAVELI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VALSAD

In the result, appeal filed by the Assessee is allowed

ITA 239/SRT/2023[2018-19]Status: DisposedITAT Surat26 Sept 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.239/Srt/2023 Assessment Year: (2018-19) (Virtual Hearing) Hemrajsinh Kiransinh Rathod, Vs. The Pcit, Krishna Petroleum, Iocl Dealer, Valsad Near Jalaram Temple, Waghdhara Road, Village Dadra - 396193, Ut Of Dadra & Nagar Haveli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aihpr4957N (Appellant) (Respondent) Appellant By Shri Hardik Vora, Advocate Respondent By Shri Ashok B. Koli, Cit(Dr) 14/08/2023 Date Of Hearing Date Of Pronouncement 26/09/2023

Section 143(3)Section 263

74,210/-. The assessee`s case was selected for limited scrutiny and assessment was completed u/s 143(3) of the Act on 24.02.2021, determining total at Rs. 1,42,58,400/-. The assessee`s case was subjected to audit and the audit party observed that the assessee has debited the loan processing fee amounting Rs.59,236/- to the profit

BILAKHIA HOLDINGS PVT. LTD.,VAPI vs. THE ACIT.,VAPI CIRCLE, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 795/AHD/2016[2011-12]Status: DisposedITAT Surat04 Feb 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

Section 115JSection 143(3)Section 144C

House, Assistant Commissioner of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [PAN: AADCS 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent Shri A. Gopalakrishnan, CA िनधा"रती क" ओर से /Assessee by Shri O. P. Singh CIT (D.R.) राज"व क" ओर से /Revenue by 12.12.2019 सुनवाई क" तारीख/ Date of hearing

BILAKHIA HOLDINGS PVT. LTD.,,VAPI vs. THE ADDL.CIT.,VAPI RANGE,, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 1416/AHD/2015[2010-11]Status: DisposedITAT Surat04 Feb 2020AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

Section 115JSection 143(3)Section 144C

House, Assistant Commissioner of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [PAN: AADCS 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent Shri A. Gopalakrishnan, CA िनधा"रती क" ओर से /Assessee by Shri O. P. Singh CIT (D.R.) राज"व क" ओर से /Revenue by 12.12.2019 सुनवाई क" तारीख/ Date of hearing

BILAKHIA HOLDINGS PVT. LTD.,,VAPI vs. THE JT.CIT.,VAPI RANGE,, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 1415/AHD/2015[2009-10]Status: DisposedITAT Surat04 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

Section 115JSection 143(3)Section 144C

House, Assistant Commissioner of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [PAN: AADCS 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent Shri A. Gopalakrishnan, CA िनधा"रती क" ओर से /Assessee by Shri O. P. Singh CIT (D.R.) राज"व क" ओर से /Revenue by 12.12.2019 सुनवाई क" तारीख/ Date of hearing

BILAKHIA HOLDING P LTD,VAPI vs. THE JT.CIT.,VAPI RANGE,, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 507/AHD/2013[2008-09]Status: DisposedITAT Surat04 Feb 2020AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

Section 115JSection 143(3)Section 144C

House, Assistant Commissioner of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [PAN: AADCS 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent Shri A. Gopalakrishnan, CA िनधा"रती क" ओर से /Assessee by Shri O. P. Singh CIT (D.R.) राज"व क" ओर से /Revenue by 12.12.2019 सुनवाई क" तारीख/ Date of hearing

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. DMC CONSTRUCTION PVT. LTD.,, MUMBAI

In the result, the grounds of Revenue’s appeal are dismissed

ITA 112/SRT/2021[2012-13]Status: DisposedITAT Surat10 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.112/Srt/2021 (Ay 2012-13) (Hearing In Physical Court) Deputy Commissioner Of Dmc Construction Pvt. Ltd Income-Tax, Central Circle-3, 9Th Trivedi Niwas, Rashtriya Vs Surat, Room No. 507, 5Th Floor, Shala Road, Ville Parle West, Aayakar Bhawan, Majura Gate, Mumbai-400056 Surat-395001 Pan No. Aadcd 2089 C अपीलाथ"/Appellant ""थ" /Respondent

Section 132Section 133ASection 143(2)Section 143(3)Section 148Section 254(1)

section 143(2) was served on 11.09.2015. 3. During re-assessment proceedings, the Assessing Officer noted that in the search proceedings at Sumangal Co. at 4th Floor, Union Square, Above Jade Blue, Ghod Dod Road, Surat, evidence regarding cash receipt i.e., on-money on sale of flats were found from the backup of computer of CA. The modus operandi