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

u/s 271(1)(c) on the disallowance of deductions & addition on STCG on sale of shares, without appreciating that the assessee had no mens rea or malafide intention. The disallowance or such addition arose due to non-filing of the return, not due to concealment of income. 4. On the facts and in the circumstances of the case

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

u/s 271(1)(c) on the disallowance of deductions & addition on STCG on sale of shares, without appreciating that the assessee had no mens rea or malafide intention. The disallowance or such addition arose due to non-filing of the return, not due to concealment of income. 4. On the facts and in the circumstances of the case

ASHWIN VAGHASIA,SURAT vs. INCOME TAX OFFICER, WARD -3(1)(1), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.374/Srt/2017 ("नधा"रणवष" / Assessment Year: (2006-07) (Virtual Court Hearing) Ashwin Vaghasia V The Income Tax Officer, 35, Sahyog Chambers Mini Bazar, S. Ward-3(1)(1), Surat. Sardar Chowk, Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abmpv2520M (Assessee) (Respondent) Assessee By : Shri Mehul Shah, C.A. Respondent By : Mrs. Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 13/07/2021 घोषणाक"तार"ख/Date Of Pronouncement : 30/07/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Assessee Pertaining To A.Y.2006-07 Is Directed Against The Order Passed By The Ld.Commissioner Of Income Tax(Appeals)-3, Surat, [Ld.Cit(A)] In Appeal No.Cas-3/Trfd/V/270/2014-15 Dated 25.10.2017, Which In Turn Arises Out Of A Penalty Order Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Dated 19.03.2014. 2. The Solitary Grievance Of The Assessee In This Appeal Is That Learned Cit(Appeals) Has Erred In Confirming The Action Of Assessing Officer In Levying Penalty Of Rs.4,07,023/- Under Section 271(1) (C ) Of The Income Tax Act, 1961. 3.Brief Facts As Discernible From The Orders Of Lower Authorities Are That Assessee Is An Individual Before Us & He Filed His Return Of Income For The Year Under Consideration On 01.02.2007, Declaring Total Income Of Rs. 4,97,432/- Which Inter

House property and other sources and hence as per Income Tax Act, 1961, assessee is not liable to maintain any books of accounts under section 44AA of the Act. Thus, the books of accounts are only voluntarily maintained by the assessee and the assessee does not have any business income. Apart from salary, the only source of income

SHREE HARI PROCESSORS INDIA PVT. LTD.,SURAT vs. INCOME TAX OFFICER - 2(1)(2) (NEW ITO WD. 2(1)(3), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shree Hari Processors India Income Tax Officer, Pvt. Ltd., Block No.99/P, Post Ward-2(1)(2), [New Ito Wd Vs Tatithaiya, 2(1)(3)] Aayakar Bhawan, Tal-Palsana, Majura Gate, Surat-394 372 Surat-395001 E-Mail:Jain_Tex@Yahoo.Com Pan : Aadca 1313 N Appellant /Assessee Respondent / Revenue

u/s 271(1)(c) of the Act 2 The penalty of Rs.7,55,913/- may be kindly deleted Any other relief that your Nil honours may deem fit maybe granted 3 The assessee craves leave to add, amend, modify alter or delete any of the grounds at the time of hearing 2. Brief facts of the case are that assessee

RITESHKUMAR BHUPENDRABHAI CHOKSI,VADODARA vs. ITO, WARD 1(5), BHARUCH

In the result, the appeal of the assessee in ITA No

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

Housing Board, Near Tejas School, Bharuch Race Course Road, Vadodara-390023 [PAN : AMZPC 4796 Q] (Appellant) .. (Respondent) Appellant by : Shri P.M. Jagasheth, CA Respondent by: Shri Ashish Kumar, Sr DR Date of Hearing 19.01.2026 Date of Pronouncement 19.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These two appeals have been filed by the assessee against

RITESHKUMAR BHUPENDRABHAI CHOKSI,VADODARA vs. ITO, WARD 1(5), BHARUCH

In the result, the appeal of the assessee in ITA No

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

Housing Board, Near Tejas School, Bharuch Race Course Road, Vadodara-390023 [PAN : AMZPC 4796 Q] (Appellant) .. (Respondent) Appellant by : Shri P.M. Jagasheth, CA Respondent by: Shri Ashish Kumar, Sr DR Date of Hearing 19.01.2026 Date of Pronouncement 19.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These two appeals have been filed by the assessee against

RAJENDRAPRASAD BABULAL KHETAN,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. - 4, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.142/Srt/2023 (Assessment Year: 2017-18) (Physical Hearing) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent) आयकर अपील (खोज और ज"ती) सं./It(Ss)A Nos.32/Srt/2023 (Assessment Year: 2017-18) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent)

House Property, Business and Profession, and Other Sources. The assessee filed original return of Income u/s 139(1) of the Income Tax Act, 1961, for Assessment Year 2017-18, on 29.12.2017, declaring total income of Rs.24,77,900/-. This return of income was duly processed u/s 143(1) of the Act. In assessee`s case no assessment was completed earlier

BILAKHIA HOLDING P LTD,VAPI vs. THE ACIT,VAPI CIRCLE, VAPI

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

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A’S No.181 & 182/Srt/2017 "नधा"रण वष"/Assessment Years: 2009-10 & 2010-11 Bilakhia Holding P Ltd., Vs The Assistant Bilakhia House, Muktanand Marg, . Commissioner Of Income Chala, Surat – 394 520. Tax, Vapi Circle, Vapi. [Pan: Aadcs 4420 J] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Gopalakrishnan Aiyer – Ar राज"वक"ओर से /Revenue By Smt. Usha Shrote – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 13.04.2021 उ"घोषणा क" तार"ख/Pronouncement On: 19.05.2021 आदेश /O R D E R Per Dr.Arjun Lal Saini, Accountant Memeber: 1. Captioned Two Appeals Filed By Assessee Pertaining To Assessment Year 2009-10 & 2010-11, Are Directed Against The Separate Orders Passed By The Ld.Cit(A), Which In Turn Arise Out Of Separate Orders Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 (Here In After Referred To As The ‘Act’).

House, Muktanand Marg, . Commissioner of Income Chala, Surat – 394 520. Tax, Vapi Circle, Vapi. [PAN: AADCS 4420 J] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee by Shri Gopalakrishnan Aiyer – AR राज"वक"ओर से /Revenue by Smt. Usha Shrote – Sr.DR सुनवाई की तारीख/ Date of hearing: 13.04.2021 उ"घोषणा क" तार"ख/Pronouncement on: 19.05.2021 आदेश

BILAKHIA HOLDING P LTD,VAPI vs. THE ACIT,VAPI CIRCLE, VAPI

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

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A’S No.181 & 182/Srt/2017 "नधा"रण वष"/Assessment Years: 2009-10 & 2010-11 Bilakhia Holding P Ltd., Vs The Assistant Bilakhia House, Muktanand Marg, . Commissioner Of Income Chala, Surat – 394 520. Tax, Vapi Circle, Vapi. [Pan: Aadcs 4420 J] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Gopalakrishnan Aiyer – Ar राज"वक"ओर से /Revenue By Smt. Usha Shrote – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 13.04.2021 उ"घोषणा क" तार"ख/Pronouncement On: 19.05.2021 आदेश /O R D E R Per Dr.Arjun Lal Saini, Accountant Memeber: 1. Captioned Two Appeals Filed By Assessee Pertaining To Assessment Year 2009-10 & 2010-11, Are Directed Against The Separate Orders Passed By The Ld.Cit(A), Which In Turn Arise Out Of Separate Orders Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 (Here In After Referred To As The ‘Act’).

House, Muktanand Marg, . Commissioner of Income Chala, Surat – 394 520. Tax, Vapi Circle, Vapi. [PAN: AADCS 4420 J] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee by Shri Gopalakrishnan Aiyer – AR राज"वक"ओर से /Revenue by Smt. Usha Shrote – Sr.DR सुनवाई की तारीख/ Date of hearing: 13.04.2021 उ"घोषणा क" तार"ख/Pronouncement on: 19.05.2021 आदेश

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

In the result, the appeal of the assessee is allowed

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

house property purely on the basis of assumptions, surmises and conjectures. 3. The learned CIT(A) erred in fact and in law in confirming the action of AO in charging interest u/s 234B of the Act. 4. The learned CIT(A.) erred in fact and in law in confirming the action of AO in initiating penalty proceedings u/s 274 r.w.s

SMT. MINAXIBEN HARSHADBHAI MAVANI,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3)(3),, SURAT

In the result, appeal of the assessee is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Smt. Minaxiben Harshadbhai The Income Tax Officer, Mavani, Ward-1(3)(3), Surat. Vs. 204, Malhar Complex, Icchanath, Surat – 395 007. Pan: Agjpm 8034 B Applicant Respondent

penalty proceedings u/s 271(1)(c) of the Act is not justified.” 2. Brief facts of the case are that the assessee is individual, filed its return of income for the A.Y. 2013-14 on 31.03.2014 declaring income o Rs.3,34,590/-. The case was selected for scrutiny. During the assessment, the Assessing Officer(AO) noted that assessee has sold

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

u/s 271(1)(c)] (Physical hearing) Dinaben Dilipkumar Patel, I.T.O., C/o- Hitendra Desai, 48/49, Ward-2, Vs. Bandhan, Patel Nagar Society, Navsari. Chhapra Road, Navsari-396445. PAN No. AAVPP 5860 A Appellant/ assessee Respondent/ revenue Assessee represented by Shri Darshit J Naik, CA & Shri Jairaj M Naik, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 23/03/2023

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

u/s 271(1)(c)] (Physical hearing) Dinaben Dilipkumar Patel, I.T.O., C/o- Hitendra Desai, 48/49, Ward-2, Vs. Bandhan, Patel Nagar Society, Navsari. Chhapra Road, Navsari-396445. PAN No. AAVPP 5860 A Appellant/ assessee Respondent/ revenue Assessee represented by Shri Darshit J Naik, CA & Shri Jairaj M Naik, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 23/03/2023

KRISTINA NATHABHAI KRICHCHAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.349/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Hearing) Kristina Nathabhai Krichchan, Vs. The Dcit, Circle-2(3), 2/4, Zankhana Apartment, Surat. 21 Narmad Nagar Society, Athwalines, Surat – 395001. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Dwipk2888D Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) 10/05/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

house subsequent to such transfer through agreement to sell. In the case of 'T.R. Ardvinda Reddy' (supra), the Hon'ble Supreme Court while interpreting the word 'purchase' referred to in section 54(1) of the Act held that 349/SRT/2022/AY.2016-17 Kristina N. Krichchan the ordinary meaning of the word 'Purchase' as buying for price or equivalent of price by payment

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

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

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

penalty u/s 271(1)(c) of the Act. 13. Your appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal.” 2. Initially, this appeal was filed on 11.11.2019, under the signature of assessee. After filing appeal, the assessee died on 05.07.2021. The legal heir of assessee filed

SHAUKET HUSSAIN M PATEL,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(9), SURAT

In the result, the grounds of the appeal is allowed for statistical purpose

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shaukethussain M Patel, I.T.O., A-504, Sanjay Residency, Ward-1(3)(9), Vs. Causeway Road, Room No. 509, 5Th Floor, Rander, Aayakar Bhavan, Majura Gate, Surat-395009. Surat-395001. Pan No. Artpp 2101 R Appellant/ Assessee Respondent/ Revenue

property. It be so held now. 6. Ld. CIT(A) erred in law and on facts in not granting exemption u/s 54F of the Act for investment made in purchase of residential house on sale of long term capital gain. 7. Levy of interest u/s 234A/234B & 234C of the Act is unjustified. 8. Initiation of penalty u/s 271