VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, SILVASSA WARD , SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings u/s 271(1)(c) of the Act were initiated for concealment of particulars of income. Penalty proceedings u/s 271(1)(b) and 271F

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings u/s 271(1)(c) of the Act were initiated for concealment of particulars of income. Penalty proceedings u/s 271(1)(b) and 271F

VIKAS AGARWAL,SILVASSA vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings u/s 271(1)(c) of the Act were initiated for concealment of particulars of income. Penalty proceedings u/s 271(1)(b) and 271F

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO,WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings u/s 271(1)(c) of the Act were initiated for concealment of particulars of income. Penalty proceedings u/s 271(1)(b) and 271F

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings u/s 271(1)(c) of the Act were initiated for concealment of particulars of income. Penalty proceedings u/s 271(1)(b) and 271F

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings u/s 271(1)(c) of the Act were initiated for concealment of particulars of income. Penalty proceedings u/s 271(1)(b) and 271F

SHRI VIJAY CHAMPAK PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-6(4), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.281/Ahd/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vijay Champak Patel, Vs. Income Tax Officer, Pachhlu Faliyu, Near Water Ward-6(4), Surat Tank, Bharthana, Vesu, Surat

55,53,210/-. The assessee claimed deductions under section 54EC of the Act and under section 54F of the Act, which were denied by the assessing officer. The details of deductions claimed by the assessee are as follows: (i) Deduction under section 54EC of the Act Rs. 1,00,00,000 (ii) Deduction under section 54EC

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. PRIME DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

55, RS No.45, TP No.63, A.Y. 2013-14 Circle-2(3), Surat – Vadod. 395 001. [PAN: AAMFP 2349 H] 7 3024/Ahd/2016 Deputy Commissioner Vs Shah & Desai Construction, of Income Tax, . T1951/A, Kailash Nagar, A.Y.2013-14 Central Circle-3, Surat Sagrampura, Surat. – 395 001. [PAN: ABSFS 7071 A] 8 3025/Ahd/2016 Deputy Commissioner Vs Shantinath Developers, of Income Tax, . F.P.44-45, T.P.6, VIP Road

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. SHAH & DESAI CONSTRUCTION,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

55, RS No.45, TP No.63, A.Y. 2013-14 Circle-2(3), Surat – Vadod. 395 001. [PAN: AAMFP 2349 H] 7 3024/Ahd/2016 Deputy Commissioner Vs Shah & Desai Construction, of Income Tax, . T1951/A, Kailash Nagar, A.Y.2013-14 Central Circle-3, Surat Sagrampura, Surat. – 395 001. [PAN: ABSFS 7071 A] 8 3025/Ahd/2016 Deputy Commissioner Vs Shantinath Developers, of Income Tax, . F.P.44-45, T.P.6, VIP Road

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. SHANTINATH DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

55, RS No.45, TP No.63, A.Y. 2013-14 Circle-2(3), Surat – Vadod. 395 001. [PAN: AAMFP 2349 H] 7 3024/Ahd/2016 Deputy Commissioner Vs Shah & Desai Construction, of Income Tax, . T1951/A, Kailash Nagar, A.Y.2013-14 Central Circle-3, Surat Sagrampura, Surat. – 395 001. [PAN: ABSFS 7071 A] 8 3025/Ahd/2016 Deputy Commissioner Vs Shantinath Developers, of Income Tax, . F.P.44-45, T.P.6, VIP Road

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. MILESTONE CONSTRUCTION,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

55, RS No.45, TP No.63, A.Y. 2013-14 Circle-2(3), Surat – Vadod. 395 001. [PAN: AAMFP 2349 H] 7 3024/Ahd/2016 Deputy Commissioner Vs Shah & Desai Construction, of Income Tax, . T1951/A, Kailash Nagar, A.Y.2013-14 Central Circle-3, Surat Sagrampura, Surat. – 395 001. [PAN: ABSFS 7071 A] 8 3025/Ahd/2016 Deputy Commissioner Vs Shantinath Developers, of Income Tax, . F.P.44-45, T.P.6, VIP Road

THE DCIT, CIRCLE-3,, SURAT vs. M/S. MILESTONE BUILDERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

55, RS No.45, TP No.63, A.Y. 2013-14 Circle-2(3), Surat – Vadod. 395 001. [PAN: AAMFP 2349 H] 7 3024/Ahd/2016 Deputy Commissioner Vs Shah & Desai Construction, of Income Tax, . T1951/A, Kailash Nagar, A.Y.2013-14 Central Circle-3, Surat Sagrampura, Surat. – 395 001. [PAN: ABSFS 7071 A] 8 3025/Ahd/2016 Deputy Commissioner Vs Shantinath Developers, of Income Tax, . F.P.44-45, T.P.6, VIP Road

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. AVANTIS ENTERPRISE,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

55, RS No.45, TP No.63, A.Y. 2013-14 Circle-2(3), Surat – Vadod. 395 001. [PAN: AAMFP 2349 H] 7 3024/Ahd/2016 Deputy Commissioner Vs Shah & Desai Construction, of Income Tax, . T1951/A, Kailash Nagar, A.Y.2013-14 Central Circle-3, Surat Sagrampura, Surat. – 395 001. [PAN: ABSFS 7071 A] 8 3025/Ahd/2016 Deputy Commissioner Vs Shantinath Developers, of Income Tax, . F.P.44-45, T.P.6, VIP Road

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. VIP CORPORATION,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

55, RS No.45, TP No.63, A.Y. 2013-14 Circle-2(3), Surat – Vadod. 395 001. [PAN: AAMFP 2349 H] 7 3024/Ahd/2016 Deputy Commissioner Vs Shah & Desai Construction, of Income Tax, . T1951/A, Kailash Nagar, A.Y.2013-14 Central Circle-3, Surat Sagrampura, Surat. – 395 001. [PAN: ABSFS 7071 A] 8 3025/Ahd/2016 Deputy Commissioner Vs Shantinath Developers, of Income Tax, . F.P.44-45, T.P.6, VIP Road

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. MILESTONE DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

55, RS No.45, TP No.63, A.Y. 2013-14 Circle-2(3), Surat – Vadod. 395 001. [PAN: AAMFP 2349 H] 7 3024/Ahd/2016 Deputy Commissioner Vs Shah & Desai Construction, of Income Tax, . T1951/A, Kailash Nagar, A.Y.2013-14 Central Circle-3, Surat Sagrampura, Surat. – 395 001. [PAN: ABSFS 7071 A] 8 3025/Ahd/2016 Deputy Commissioner Vs Shantinath Developers, of Income Tax, . F.P.44-45, T.P.6, VIP Road

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. CHHAYA ASSOCIATES,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

55, RS No.45, TP No.63, A.Y. 2013-14 Circle-2(3), Surat – Vadod. 395 001. [PAN: AAMFP 2349 H] 7 3024/Ahd/2016 Deputy Commissioner Vs Shah & Desai Construction, of Income Tax, . T1951/A, Kailash Nagar, A.Y.2013-14 Central Circle-3, Surat Sagrampura, Surat. – 395 001. [PAN: ABSFS 7071 A] 8 3025/Ahd/2016 Deputy Commissioner Vs Shantinath Developers, of Income Tax, . F.P.44-45, T.P.6, VIP Road

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 14.08.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AYs) 2012-13 and 2013-14. For AY.2012-13, the assessee has filed appeals against orders of CIT(A) against the assessment order passed u/s

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 14.08.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AYs) 2012-13 and 2013-14. For AY.2012-13, the assessee has filed appeals against orders of CIT(A) against the assessment order passed u/s