GANI MOHAMMAD POPAT,SURAT vs. ITO, WARD-3, VAPI

In the result, grounds No

Bench: Shri Pawan Singh(Virtual Hearing) Popat Yasin Abdulganibhai, I.T.O., Son & L/H Of Late Gani Mohammad Ward-3, Vs. Popat, Vapi. Bombay Market, Zanda Chowk, Near S.T. Bus Depot, Vapi. Pan No. Akvpp 0747 J Appellant/ Assessee Respondent/ Revenue

undisclosed income. The Assessing Officer made addition by taking a view that no evidence about the loan received from Iqbal Sarang, Hanifa S. Popat is filed. Similarly, no evidence against deposits against letting out of shop was filed. The ld. CIT(A) also confirmed the addition with the similar view. I find that before the ld. CIT(A), the assessee

VIRAL SHAILESH SHAH,VALSAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, VALSAD, VALSAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.536/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Viral Shailesh Shah, Vs. The Acit, C/O. Dr. Shailesh V. Shah, B/H. Valsad Circle, Pramanik Store, Opp. Atul First Valsad Gate, Atul, Valsad – 396020. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfaps6008A (Assessee) (Respondent)

undisclosed income and the same was added to the total income of the assessee. This way, Assessing Officer made total addition of Rs.10,46,524/- (Rs.5,00,000 + Rs. Rs.5,45,524) 7. Aggrieved by the order of Assessing Officer, the assessee carried the matter in appeal before the ld. CIT(A), who has confirmed the action of Assessing Officer

PREETIBEN CHHATRASINGH CHAUHAN,SILVASSA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VALSAD

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A. L. Saini, Am आयकर अपील सं./Ita No.238/Srt/2023 ("नधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Preetiben Chhatrasingh Chauhan Principal Commissioner Of Income Tax-Valsad, 301, 3Rd Floor, Income S.No.127/1, Preeti Industrial, Vs. Estate, 66 Kva Road, Amli, Tax Office, Palak Arcade, Shanti Silvassa-396 230 Nagar, Tithal Road, Valsad-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abnpc 6043 R अपीलाथ"/Appellant ""थ"/Respondent

house property, business, agriculture income and income from other sources during the year for assessment year 2018-19. The assessee filed her return of income on 12.03.2019, declaring total income at Rs.1,39,88,280/-. The case was selected for limited scrutiny assessment, on the issue that assessee has introduced capital during the year, which is very high as compared

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

MR. RAMANLAL RAGHABHI PATEL ,DAMAN vs. THE PCIT, VALSAD, VALSAD

In the result, appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.105/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Physical Hearing) Ramanlal Raghabhai Patel, Vs. The Pcit, Valsad. Near Check Post, Dabhel, Daman – 396210, Daman & Diu (Ut). (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Accpp2952J

undisclosed income and did not discuss the applicability of section 115BBE of the Act, therefore order passed by the Assessing Officer is erroneous and prejudicial to the interest of Revenue. The Ld. DR also pointed out that the assessee has also not submitted the Central Excise Records in respect of excess stock (liquor). The alcohol (liquor) is subject to Excise

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

HASMUKH KANJIBHAI TADHANI,SURAT vs. INCOME TAX OFFICER, WARD- 3(2)(3), SURAT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.19/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Hasmukh Kanjibhai Tadhani, Vs. The Ito, 170, Vaikunth Dham Society, Ward – 3(3)(3), Laxmikant Ashram Road, Surat Katargam, Surat – 395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafpt1257K (Appellant) (Respondent)

undisclosed income for the year under consideration, as the assessee has failed to prove the source of the cash deposited of Rs.5,07,000/- in the bank account. Therefore, the cash deposited of Rs.5,07,000/- in the assessee's bank account, during the demonetization period was treated as unexplained money u/s 69A of the Act and accordingly the same

M/S. MAYUR CONSTRUCTION,,VALSAD vs. THE ACIT., VALSAD RANGE,, VALSAD

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No. 1042/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 Mayur Construction, V The Assistant Commissioner Of Income Tax, Valsad. 110, Amar Chamber,Valsad. S [Pan: Aadfm 9859 L] . अपीलाथ" / Appellant ""यथ"/Respondent

properties. The assessee filed its Return of Income for A.Y. 2010- 11 on 27.09.2010 declaring income of Rs.1.08 crores. In the computation of income the assessee claimed deduction under section 80IB(10) of Rs.24,66,080/-. 3. A survey under section 133A was carried out at the business premises of assessee on 10.11.2009. During survey certain incriminating material

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

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

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

House Opp. CNI Church, Mugalisara, Surat and evidence of on-money was found pertaining to 10 flats. The amount involved in those transactions varies from Rs. 7,500/- to Rs.15.00 lakh respectively. The Assessing Officer prepared a summary on page-8 in his assessment order. On the basis of such summary and the details of document of flat No.404 purchased

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

DINABEN DILIPKUMAR PATEL,NA vs. ARIVS.INCOME TAX OFFICER, WARD-2, NAVSARI, NAVSARI

In the result, ground related to the credit entry of Rs

Bench: Shri Pawan Singh

property merely on presumption basis without providing any evidence to assume the contrary. 4. On the facts and in the circumstances of the case as well as law on the subject, the learned C1T(A) has erred in not accepting the claim of the Appellant and confirming the addition on presumptions, without providing any opportunity for rebuttal of allegations made

DINABEN DILIPKUMAR PATEL,NA vs. ASRIVS.INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, ground related to the credit entry of Rs

Bench: Shri Pawan Singh

property merely on presumption basis without providing any evidence to assume the contrary. 4. On the facts and in the circumstances of the case as well as law on the subject, the learned C1T(A) has erred in not accepting the claim of the Appellant and confirming the addition on presumptions, without providing any opportunity for rebuttal of allegations made

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1 , BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

housing loan interest of Rs.2,00,000/- as per section 24 of Income Tax Act while assessing the total income of the assessee. 3. On the facts and in the circumstances of the case, and in law, the learned Commissioner of Income Tax (Appeals) as well as learned Assessing Officer have erred in not allowing deduction under chapter

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1, BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

housing loan interest of Rs.2,00,000/- as per section 24 of Income Tax Act while assessing the total income of the assessee. 3. On the facts and in the circumstances of the case, and in law, the learned Commissioner of Income Tax (Appeals) as well as learned Assessing Officer have erred in not allowing deduction under chapter

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR. -4, SURAT vs. SHREE KUBERJI TEXTILE DECK, SURAT

In the result, grounds of appeal raised by revenue as well as assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 63 & 64/Srt/2023 (Ay: 2016-17 & 2019-20) (Physical Hearing) D.C.I.T., Shree Kuberji Textile Deck, Central Circle-4, 2Nd Floor, Shree Kuberji Corporate Vs. Surat. House, Begumpura, Nr. Khndaa Kuva Road, Surat-395002. Pan No. Acsfs 4939 A Appellant/ Revenue Respondent/ Assessee D.C.I.T., Shree Kuberji Textile Deck, Central Circle-4, 2Nd Floor, Shree Kuberji Corporate Vs. Surat. House, Begumpura, Nr. Khndaa Kuva Road, Surat-395002. Pan No. Acsfs 4939 A Appellant/Revenue Respondent/Assessee

House, Begumpura, Ring Road, Surat, a paper containing certain details were seized as Annexure A/4, which contains certain incriminating evidence. The assessing officer scanned the said paper on page No. 3 of assessment order. The Assessing Officer on perusal of such details of page No. 4 of Annexure A/4, was of the view that it contains the detail of plot

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

undisclosed income against distribution of 33 shops of project called Westfield Shopping Center developed by Shri Kuberji Developers wherein his father is one of the partners. The learned AO applied the sale rate between 8500 to 14000 per sq. ft. on the base of different floors of the project. 1.3 The respondent strongly urges that there was big failure

SHRI MAHENDRA KANJIBHAI BHANUSHALI,VALSAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, VALSAD CIRCLE, VALSAD

In the result, the appeal of the Department is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपील सं./Ita No.294/Srt/2023 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Mahendra Kanjibhai Bhanushal Assistant Commissioner Of Hariom, Opp- Odhav Raw House, Income-Tax, Circle-Valsad, Vs. Nr. Pragna Society, Valsad,- Income Tax Office, Palak 396001 Arcade, Pali Hill, Santi Nagar, Tithal Road, Valsad-396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acfpb 8732 M (अपीलाथ" /Appellant) (""थ"/Respondent)

House, Income-tax, Circle-Valsad, Vs. Nr. Pragna Society, Valsad,- Income Tax Office, palak 396001 Arcade, Pali Hill, Santi Nagar, Tithal Road, Valsad-396001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACFPB 8732 M (अपीलाथ" /Appellant) (""थ"/Respondent) िनधा"रती की ओर से /Assessee by : Shri Surji D Chheda, CA राज"व क" ओर से /Respondent by : Shri Vinod Kumar, Sr-DR सुनवाईकीतारीख