SMT. KAVITA DIPESH SHAH,SURAT vs. THE PR. CIT-2, SURAT, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.219/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Shri Kavita Dipesh Shah, Vs. Principal Commissioner Of 1, Vishal House, Next To Gautam Income-Tax- 2, Surat Market, Kamela Darwaja, Ring Road, Surat. [Pan: Anhps 4998 R] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rasesh Shah, Ca राज"वक"ओरसे /Revenue By Shri O.P. Singh, Cit(D.R.)

House, Next to Gautam Income-Tax- 2, Surat Market, Kamela Darwaja, Ring Road, Surat. [PAN: ANHPS 4998 R] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Rasesh Shah, CA राज"वक"ओरसे /Revenue by Shri O.P. Singh, CIT(D.R.) 24.10.2019 सुनवाईकीतारीख/ Date of hearing: उ"घोषणाक"तार"ख/Pronouncement on: 10.12.2019 आदेश

ITO, WARD-2(3)(8), SURAT vs. PRABHA PRAKASHCHANDRA SANCHETI, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.149/Ahd/2020 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Income Tax Officer, Ward- Prabha Prakashchandra Sancheti Vs. 2(3)(8), Room No. 407, 4Th 206, Super Diamond Apartment, Floor, Anavil Business Nagoriwad, Saiyedpura, Surat- Centre, Adajan-Hajira Road, 395003 Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abwpj 2151L (Appellant ) (Respondent)

section 14 r.w. Rule 8D of the I.T. Rules, 1962. (ii)On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in restricting the net taxable income to Rs.1,20,000/- whereas the AO has rightly calculated the notional rental income at Rs.4,91,054/- on the house property

THE ACIT, CIRCLE-2,, BHARUCH vs. SHRI AMRUTLAL BABALDAS PATEL,, ANKLESHWAR

In the result, ground No. 2 of appeal raised by the revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) The Assistant Commissioner Of Shri Amrutlal Babaldas Patel, Income Tax, Circle-2, Vs I) A/96, Jalkamal Apartment, Bharuch. Near Manav Mandir, Gidc, Ankleshwar, Gujarat – 392002. Ii) 32, Surdhara Bunglow, Near Sai Hospital, Thaltej, Ahmedabad. Pan: Aebpp 2999 E Appellant/ Revenue Respondent/ Assessee Assessee By Shri Jimit Shah – Ca Revenue By Shri Sita Ram Meena – Sr.Dr 22/02/2022 Date Of Hearing 12/05/2022 Date Of Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By The Revenue Is Directed Against Order Of Ld. Commissioner Of Income Tax (Appeals)-3, Vadodara Dated 29.04.2016 For The A.Y. 2012-13. The Revenue Raised The Following Grounds Of Appeal: “1. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(Appeals) Erred In Deleting The Disallowance Of Development Expenses Of Rs.1,79,19,550/- Without Appreciating That The Purported Expenditure Was On Account Of Contractual Payment To Four Related Parties. 1.1 The Ld. Cit(A) Erred In Not Appreciating That The Payment Of The Labour Expenses To The Contractors Were Held Up For Three Years Of Sale Of Land & Payment Was Made In The Calendar Year 2015 Only After The A.O. Sought Proof Of Payment. 1.2 The Ld. Cit(A) Erred In Not Appreciating The Fact That Contractors Of The Assessee Have Also Held Up Payment To Their Creditors For A Long Span Of Three Years, Which Is Not Acceptable On Any Surmise. Shri Amrutlal Babaldas Patel

house property’, share of profit from firm, income from ‘other source’ and ‘capital gain’. The case was selected for scrutiny. During the assessment, on verification of details in computation of income, the Assessing Officer(AO) noted that assessee has shown Long Term Capital Gain(LTCG) of Rs.20,13,754/-. On asking detailed working of LTCG and calculation of index cost

SMT NITUBEN PRADEEP DHINGRA,SURAT vs. PR. CIT-1, SURAT, SURAT

In the result, appeal of the assessee is dismissed

House Property and Embroidery job work. The Scrutiny assessment under section 143(3) of the Act was finalized on 23.11.2016 at assessed income of Rs.2,92,880/- by way of making additions of Rs.2,92,880/- on account of disallowance of expenditure under section 14A of the Act. 3. Later on, Learned Principal Commissioner of Income Tax-1, [in short