BALVANT NANDLAL TALAVIYA,BHARUCH vs. ITO WARD-1, NAVSARI

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.530 & 531/Srt/2024 Assessment Years: (2012-13) (Hybrid Hearing) Balvant Nandlal Talaviya, Vs. The Ito, B-2/45, Sundaram Park Society, Hansot Ward – 1, Road, Ankleshwar, Bharuch - 393001 Navsari "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aedpt4075K (Appellant) (Respondent) Appellant By Shri Hardik Vora, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 09/01/2025 Date Of Pronouncement 10/01/2025

50C of the Act on account of immovable property and addition of unsecured loan of Rs.94,24,059/- u/s 68 of the Act. The AO determined the total income at Rs.1,36,67,473/- u/s 144 r.w.s. 147 r.w.s. 144B of the Act. 7. Aggrieved by the order of AO, the assessee filed this appeal before CIT(A). There

BALVANT NANDLAL TALAVIYA,BHARUCH vs. ITO, WARD-1, NAVSARI

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.530 & 531/Srt/2024 Assessment Years: (2012-13) (Hybrid Hearing) Balvant Nandlal Talaviya, Vs. The Ito, B-2/45, Sundaram Park Society, Hansot Ward – 1, Road, Ankleshwar, Bharuch - 393001 Navsari "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aedpt4075K (Appellant) (Respondent) Appellant By Shri Hardik Vora, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 09/01/2025 Date Of Pronouncement 10/01/2025

50C of the Act on account of immovable property and addition of unsecured loan of Rs.94,24,059/- u/s 68 of the Act. The AO determined the total income at Rs.1,36,67,473/- u/s 144 r.w.s. 147 r.w.s. 144B of the Act. 7. Aggrieved by the order of AO, the assessee filed this appeal before CIT(A). There

GHANSHYAMBHAI KANJIBHAI GANGADIA,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT

In the result, Ground No. 3 of the assessee’s appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethi.T(Ss).A. No. 08/Srt/2024 (Assessment Year: 2016-17) Ghanshyambhai Kanjibhai Vs. Assistant Commissioner Of Gangadia-Individual, Income Tax, Bungalow No.11, Kantareshvar Central Circle-3, Society, Nr. Balashram, Surat Katargam, Surat-395004 [Pan No.Aawpg3371J] (Appellant) .. (Respondent)

Penalty proceedings u/s. 271(1)(c) of the Act for furnishing inaccurate of particulars of income.” 5. In appeal, the assessee took several legal and factual contentions, however, the appeal of the assessee was dismissed by Ld. CIT(A) with the following observations: “6.3 On perusal of the assessment order as well as the copies of satisfaction notes available

JHONSON ELECTRIC COMPANY LIMITED,,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(1)(3),, VADODARA

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.754/Ahd/2017 "नधा"रणवष"/Assessment Year: 2008-09 Jhonson Electric Company Vs. The Income Tax Officer, Limited, Ward-1(1)(3), Vadodara – 390007. C/O. C.K.Pithawala Bhimpore, Post: Dumas Dist: Surat. [Pan: Aaacj 4908 P अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Sh. Saurabh Soparkar With Sh. Mayur K. Swadia Ars. राज"वक"ओरसे /Revenue By Mrs. Anupama Singla – Sr. Dr सुनवाई की तारीख/ Date Of Hearing: 23.09.2020 उ"घोषणा क" तार"ख/Pronouncement On: 22.10.2020 आदेश /O R D E R Per Pawan Singh, Jm: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-1, Vadodara Dated 17.01.2017 For The Assessment Year 2008-09. 2. Grounds Raised By The Assessee Read As Under: The Learned Commissioner Of Income Tax (Appeals) Has Erred In Facts “1. & In Law In Treating Long Term Capital Gain As Short Term Capital Gain. 2. Your Appellant Craves The Right To Add To Or Alter, Amend, Substitute, Delete Or Modify All Or Any Of The Above Grounds Of Appeal.”

penalty proceedings u/s 271(1)(c) of the IT Act, 1961 are being initiated separately in this regards.” Johnson Electric Co. Ltd., Vs. ITO ITA No.754/AHD/2017 for A.Y. 2008-09 8. Thus, further aggrieved by the order of ld. CIT (A) the assessee has filed present appeal before this Tribunal. 9. We have heard the submissions of ld. Authorized Representative

SUKHABHAI DAYALBHAI PATEL,SURAT vs. ITO, WARD 2(3)(6), SURAT

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

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

50C of the I.T. Act, 1961. 2. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in initiating penalty u/s. 271(1)(c) of the Income Tax Act, 1961. 3. It is therefore

GIRDHARBHAI HARIBHAI GAJERA,SURAT vs. ITO(INTERNATIONAL TAXATION), SURAT

In the result, additional grounds raised by the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.143/Srt/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1St Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepg 7339 M (Assessee ) (Respondent)

Penalty notice u/s. 271(l)(b) was also issued on 08.09.2017. The assessee with other persons have transferred two non- agricultural land to Shanti Integrated Textile Park Pvt. Ltd. and Assessee’s share was Rs.2.28,72,600. The assessee has not offered any capital gain or business income on sale of above land. The assessee vide letter dated 22nd December

KANCHANBEN MAHESHBHAI PATEL,SURAT vs. ITO, WARD-2, BARDOLI

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.506/Srt/2024 Assessment Year: (2012-13) (Physical Hearing) Kanchanben Maheshbhai Patel, Vs. The Ito, 170, Tarsada Bar, Al Mandvi, Surat – Ward – 2, 394160 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bkipp5896G (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 06/01/2025 Date Of Pronouncement 11/02/2025

50C to compute the capital gain on sale of agriculture land which is not capital asset within the meaning of section 2(14)(iii). 6. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing

DINESHBHAI MULACHANDABHAI PATEL,SURAT vs. ITO, WARD 2(3)(1), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1371/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Dineshbhai Mulachandabhai Income Tax Officer Ward-2(3)(1), बनाम/ Patel Surat, Aaykar Bhawan, Majura Vs. Patidar Faliyu, Bhestan Gam, Gate, Surat-395 001 Choryasi, Surat- 395 023 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bispp 4863 K (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri P.M. Jagasheth, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 29/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/10/2025

penalty u/s 271(1)(c) r.w.s.274 of the Income Tax Act, 1961 7. It is therefore prayed that the above addition may please be delete as learned Members of the Tribunal may deem it proper. 8. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal