ITO, WARD-2(2)(3), SURAT vs. MAHESHCHAND G. PATEL (HUF), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., Maheshchandra G. Patel (Huf), Ward-2(2)(3), 22, Vrajbhumi, Tirumala Society, In Vs. Surat. Front Of Balaji Nagar, Piplod, Surat. Pan No. Aajhm 2315 P Appellant/ Assessee Respondent/ Revenue

292C of the Act mandates and supports such conclusion. (iv) On the facts and circumstances of the case and in law, the ld. CIT(A), Surat ought to have upheld the order of the Assessing Officer. It is, therefore, prayed that the order of the ld. CIT(A)-1, Surat may be set aside and that of the Assessing Officer

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

ANAND MAHENDRA KAPADIA,SURAT vs. ITO, WARD 3(2)(1), SURAT

In the result the appeals filed by the assessee are hereby allowed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

reassessment proceedings. I.T.A No. 709 & 710//SRT/2025 A.Y. 2009-10 Page No 3 Anand Mahendra Kapadia vs. ITO The assessing officer found that there is an entry of interest paid of Rs.2,97,600, therefore made the same as addition and also proposed for penalty proceedings u/s. 271D and 271E of the Act for violations of provisions of Section 269SS

ANAND MAHENDRA KAPADIA,SURAT vs. ITO, WARD 3(2)(1), SURAT

In the result the appeals filed by the assessee are hereby allowed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

reassessment proceedings. I.T.A No. 709 & 710//SRT/2025 A.Y. 2009-10 Page No 3 Anand Mahendra Kapadia vs. ITO The assessing officer found that there is an entry of interest paid of Rs.2,97,600, therefore made the same as addition and also proposed for penalty proceedings u/s. 271D and 271E of the Act for violations of provisions of Section 269SS

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience

SHRIFAL IMPEX PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. PARSHOTTAMBHAI BACHUBHAI RADADIA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

section 292C of the Act is also available against the assessee. The Ld. AR further stated that the two other images, as reproduced in para 9.2 and 9.3 of the assessment order, relied upon by the AO do not contain the name or signature of the assessee but contains the name of some unrelated persons. Moreover, the copies

RAVI MEEMROT, DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. MEHUL VINUBHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

section 292C of the Act is also available against the assessee. The Ld. AR further stated that the two other images, as reproduced in para 9.2 and 9.3 of the assessment order, relied upon by the AO do not contain the name or signature of the assessee but contains the name of some unrelated persons. Moreover, the copies

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE,-4, SURAT, SURAT vs. VIPULKUMAR MANUBHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

section 292C of the Act is also available against the assessee. The Ld. AR further stated that the two other images, as reproduced in para 9.2 and 9.3 of the assessment order, relied upon by the AO do not contain the name or signature of the assessee but contains the name of some unrelated persons. Moreover, the copies

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. ANKIT BHOLABHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

section 292C of the Act is also available against the assessee. The Ld. AR further stated that the two other images, as reproduced in para 9.2 and 9.3 of the assessment order, relied upon by the AO do not contain the name or signature of the assessee but contains the name of some unrelated persons. Moreover, the copies

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. RAHULKUMAR VINUBHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

section 292C of the Act is also available against the assessee. The Ld. AR further stated that the two other images, as reproduced in para 9.2 and 9.3 of the assessment order, relied upon by the AO do not contain the name or signature of the assessee but contains the name of some unrelated persons. Moreover, the copies

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4, SURAT, SURAT vs. KISHORBHAI MANUBHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

section 292C of the Act is also available against the assessee. The Ld. AR further stated that the two other images, as reproduced in para 9.2 and 9.3 of the assessment order, relied upon by the AO do not contain the name or signature of the assessee but contains the name of some unrelated persons. Moreover, the copies

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -4, SURAT, SURAT vs. CHATURBHAI MANUBHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

section 292C of the Act is also available against the assessee. The Ld. AR further stated that the two other images, as reproduced in para 9.2 and 9.3 of the assessment order, relied upon by the AO do not contain the name or signature of the assessee but contains the name of some unrelated persons. Moreover, the copies

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4, SURAT, SURAT vs. BHARTIBEN BHOLABHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

section 292C of the Act is also available against the assessee. The Ld. AR further stated that the two other images, as reproduced in para 9.2 and 9.3 of the assessment order, relied upon by the AO do not contain the name or signature of the assessee but contains the name of some unrelated persons. Moreover, the copies

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 4, SURAT, SURAT vs. ANKUR BHOLABHAI RADADIYA, SURAT

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

section 292C of the Act is also available against the assessee. The Ld. AR further stated that the two other images, as reproduced in para 9.2 and 9.3 of the assessment order, relied upon by the AO do not contain the name or signature of the assessee but contains the name of some unrelated persons. Moreover, the copies