VANMALIBHAI MULJIBHAI PATEL L/H RANJANBEN DEEPAKBHAI PATEL,NA vs. ARIVS.ITO, WARD 5, NAVSARI

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.345/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Vanmalibhai Muljibhai Patel, Vs. Ito, L/H Of Ranjanben Deepakbhai Patel Ward - 5, 16, Shrinikunj Society, Ashabaug, Navsari Navsari - 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abjpp3114G (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Ms. Jayshree Thakur, Sr. Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 04/12/2025

274 of the Act was also separately initiated. 4. Aggrieved by the order of AO, the assessee filed appeal before the CIT(A). The appellant raised various grounds of appeal before the CIT(A), which are at pages 2 of the appellate order. The CIT(A) reproduced the submission of the appellant, which is at pages

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT

reassessment proceedings, the digital image found and seized from\nthe premises of Shri Vikas Vimal Agrawal was confronted to the assessee. The\nimage lies in page 3 of the assessment order. The image shows a ledger account\nhaving total debits of Rs.50,00,000/- and credits of Rs.40,00,000/-. There was\nalso working of interest

NARESHKUMAR B. AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT

reassessment proceedings, the digital image found and seized from\nthe premises of Shri Vikas Vimal Agrawal was confronted to the assessee. The\nimage lies in page 3 of the assessment order. The image shows a ledger account\nhaving total debits of Rs.50,00,000/- and credits of Rs.40,00,000/-. There was\nalso working of interest

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT

reassessment proceedings, the digital image found and seized from\nthe premises of Shri Vikas Vimal Agrawal was confronted to the assessee. The\nimage lies in page 3 of the assessment order. The image shows a ledger account\nhaving total debits of Rs.50,00,000/- and credits of Rs.40,00,000/-. There was\nalso working of interest

KETAN NATVARLAL SHAH,VAPI vs. INCOME TAX OFFICER, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year:2013-14

reassessment order dated 17.05.2022 the assessee had filed an appeal before the first appellate authority which was decided by Ld. CIT(A) vide the impugned order and the appeal of the assessee was dismissed. 4. Now the assessee is in second appeal before us. The following grounds have been taken in this appeal: 1. On the facts