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58 results for “reassessment”+ Short Term Capital Gainsclear

Sorted by relevance

Mumbai907Delhi601Jaipur305Chennai294Bangalore278Ahmedabad260Kolkata160Pune127Hyderabad110Indore93Raipur85Chandigarh85Surat58Nagpur46Visakhapatnam39Guwahati32Lucknow31Rajkot20Karnataka18Cochin17Agra17Ranchi13Amritsar13Patna9SC7Telangana5Cuttack5Jabalpur4Jodhpur3Kerala3Dehradun2Panaji2Allahabad2Calcutta1A.K. SIKRI ROHINTON FALI NARIMAN1K.S. RADHAKRISHNAN A.K. SIKRI1Rajasthan1

Key Topics

Section 14876Section 14772Addition to Income53Section 143(3)48Reassessment30Long Term Capital Gains27Section 14321Section 271(1)(c)20Section 50C20

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

ITA 754/AHD/2017[2008-09]Status: DisposedITAT Surat22 Oct 2020AY 2008-09

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.”

Section 142(1)Section 143(3)Section 148Section 50C

short term or long term capital gain. Admittedly, the assessee was occupying/ possessing the asset/property prior to 1993, this fact was duly acknowledged by the transferor in the agreement to sale dated 06.04.1993 as well as in conveyance deed dated 08.05.2007. The ld. CIT(A) wrongly held that transfer of property was handed over to the assessee

Showing 1–20 of 58 · Page 1 of 3

Reopening of Assessment20
Section 153A17
Section 26315

DHIRUBHAI NANJIBHAI KACHCHADIA,VAPI vs. INCOME TAX OFFICER, WARD-2, VAPI, VAPI

In the result, this appeal of assessee is allowed

ITA 581/SRT/2023[2011-12]Status: DisposedITAT Surat29 Nov 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Dhirubhai Nanjibhai Kachchadia, I.T.O. Ward-2, B-9/83, Near Ambaji Temple, Vapi. Vs. Haria Hospital Road, Gidc, Vapi (Gujarat)-396395. Pan No. Acppk 1953 R Appellant/ Respondent Respondent/ Assessee

Section 139Section 143(1)Section 143(2)Section 147Section 148Section 2(14)Section 254(1)Section 50C(2)

reassessment, the Assessing Officer find that the assessee has purchased the said land on 01/07/2007 for a sale consideration of Rs. 4,42,000/-. Further, as clause (3) of page No. 12 of purchase deed shows that the land situated within the City limit. On the basis of such observation, the Assessing Officer was of the view that

SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

ITA 10/SRT/2019[2014-15]Status: DisposedITAT Surat07 Jan 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

For Appellant: Shri Rasesh Shah -CAFor Respondent: Ms Anupama Singhla -Sr. DR
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

reassessment proceedings, the assessing officer examined the assessee`s case on merits. The assessing officer noticed that assessee had claimed exemption of Long Term Capital Gain (for short

SMT. MUKTABEN NISHANTBHAI PATEL,ANKLESHWAR vs. INCOME TAX OFFICER WARD -2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

ITA 6/SRT/2019[2013-14]Status: DisposedITAT Surat07 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

For Appellant: Shri Rasesh Shah -CAFor Respondent: Ms Anupama Singhla -Sr. DR
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

reassessment proceedings, the assessing officer examined the assessee`s case on merits. The assessing officer noticed that assessee had claimed exemption of Long Term Capital Gain (for short

SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

In the result, the appeals filed by the assessee (In ITA No

ITA 5/SRT/2019[2013-14]Status: DisposedITAT Surat07 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.05 & 06/Srt/2019 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Nishantkantilal Patel, Vs. Income Tax Officer, 9, Uma Park Society, Near Uma Ward-2(2), Bharuch. Bhavan, Bharuch-393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amepp2505R (Assessee) (Respondent) Smt Muktabennishantbhai Patel, Vs. Income Tax Officer, 9-10, Patel Kubj, Uma Park Society, B/H Ward-2(2), Bharuch. Uma Bhavan, Old Nh No.8, Gidc, Zadeshwar, Ankleshwar -393002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Binpp5922N (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.07 & 10/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15)

For Appellant: Shri Rasesh Shah -CAFor Respondent: Ms Anupama Singhla -Sr. DR
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

reassessment proceedings, the assessing officer examined the assessee`s case on merits. The assessing officer noticed that assessee had claimed exemption of Long Term Capital Gain (for short

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

ITA 73/SRT/2023[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

Section 115BSection 143(3)Section 68Section 69

term capital gain on sale of shares of Devika Proteins Limited to the tune of Rs. 2,10,474/- and that the amount was claimed as exemption under section 10(38) of the Income-tax Act, 1961 (hereafter referred to as 'the Act') 3.1 The Assessing Officer made addition of the said amount. The entire transaction was treated as bogus

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 2123/AHD/2014[1995-96]Status: DisposedITAT Surat11 Dec 2019AY 1995-96

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

short “the CIT (A)”) all dated 17.04.2014 for the Assessment Year 1994-95, 1995-96,1996-97 and 1997-98 passed by the Assistant Commissioner of Income Tax, Navsari Circle- Navsari (hereinafter referred as “the AO”). All these appeals were heard together and consolidated order is being passed for the sake of convenience and brevity. Ratilal K Mali v. ACIT

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 2125/AHD/2014[1996-97]Status: DisposedITAT Surat11 Dec 2019AY 1996-97

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

short “the CIT (A)”) all dated 17.04.2014 for the Assessment Year 1994-95, 1995-96,1996-97 and 1997-98 passed by the Assistant Commissioner of Income Tax, Navsari Circle- Navsari (hereinafter referred as “the AO”). All these appeals were heard together and consolidated order is being passed for the sake of convenience and brevity. Ratilal K Mali v. ACIT

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 1637/AHD/2014[1994-95]Status: DisposedITAT Surat11 Dec 2019AY 1994-95

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

short “the CIT (A)”) all dated 17.04.2014 for the Assessment Year 1994-95, 1995-96,1996-97 and 1997-98 passed by the Assistant Commissioner of Income Tax, Navsari Circle- Navsari (hereinafter referred as “the AO”). All these appeals were heard together and consolidated order is being passed for the sake of convenience and brevity. Ratilal K Mali v. ACIT

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 2127/AHD/2014[1997-98]Status: DisposedITAT Surat11 Dec 2019AY 1997-98

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

short “the CIT (A)”) all dated 17.04.2014 for the Assessment Year 1994-95, 1995-96,1996-97 and 1997-98 passed by the Assistant Commissioner of Income Tax, Navsari Circle- Navsari (hereinafter referred as “the AO”). All these appeals were heard together and consolidated order is being passed for the sake of convenience and brevity. Ratilal K Mali v. ACIT

SUNITA JAJOO,SURAT vs. ITO WARD 2(2)(4), SURAT

In the result, assessee’s appeal is allowed

ITA 882/SRT/2024[2011-12]Status: DisposedITAT Surat10 Feb 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) (Physical Court Hearing) Rambilash Rajaram Jajoo Income Tax Officer, Ward- 429-432, Golden Point, Falsawadi, 2(2)(4), Aaykar Bhawan, Majura बनाम Ring Road, Surat City, Gate, Opp. New Civil Hospital, Vs Surat-395 002 Surat-395 001 [Pan : Aampj 0040 K] अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 147Section 148Section 254(1)Section 68Section 69C

term capital gains (LTCG in short) were disallowed by the lower authorities in case of Damodar Jajoo and Jasodadevi Raja ram Jajoo, on first appeal, the additions/ disallowances were upheld, however on further appeal before this Tribunal, those assessee was allowed full relief vide order dated 09.12.2022 in ITA No. 183 to 185/Srt/2022. Against the decision of this Tribunal dated

REKHABEN JITENDRAKUMAR JAIN,AHURA NAGAR SOCIETY vs. PCIT, AAYAKAR BHAVAN

In the result, the appeal of the assessee stands allowed

ITA 592/SRT/2024[2013-14]Status: DisposedITAT Surat03 Jun 2025AY 2013-14

Bench: S/Shri Sanjay Garg & Bijayananda Prusethassessment Year : 2013-14 Rekhaben Jitendrakumar Jain, The Pr.Commissioner Of 255-257, Ahura Nagar Society Vs Income Tax-1 Adajan. Surat. Pan : Adypj 6066 G (Applicant) (Responent) : Assessee By Shri Rasesh Shah, Ca : Shri Ashish Pophara, Cit-Dr Revenue By सुनवाई क" तार"ख/Date Of Hearing : 05/03/2025 घोषणा क" तार"ख /Date Of Pronouncement: 03/06/2025 आदेश/O R D E R Per Sanjay Garg

Section 10(38)Section 132(1)Section 143(3)Section 147Section 263

short “the AO”) under section 143(3) of the Act pertaining to Assessment Year 2013-14. 2. The assessee has raised the following grounds of appeal: “1. On the facts and in circumstances of the case as well as law on the subject, the learned Pr. CIT has erred in passing the order u/s. 263 by invoking Explanation

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

ITA 183/SRT/2021[2011-12]Status: DisposedITAT Surat06 Dec 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 69

short “ld. CIT(A)”], National Faceless Appeal Centre (NFAC), Delhi, which in turn arise out of separate assessment orders passed by the Assessing Officer under section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 183 to 185/SRT/2021/AYs.2011-12 & 2012-13 Damodar Jajoo & Jashodadevi R. Jajoo 2. Since, the issues involved

JASODADEVI RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WD.-2(2)(2), SURAT

In the result, appeal filed by the assessee (in ITA No

ITA 185/SRT/2021[2011-12]Status: DisposedITAT Surat06 Dec 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 69

short “ld. CIT(A)”], National Faceless Appeal Centre (NFAC), Delhi, which in turn arise out of separate assessment orders passed by the Assessing Officer under section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 183 to 185/SRT/2021/AYs.2011-12 & 2012-13 Damodar Jajoo & Jashodadevi R. Jajoo 2. Since, the issues involved

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

ITA 184/SRT/2021[2012-13]Status: DisposedITAT Surat06 Dec 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 69

short “ld. CIT(A)”], National Faceless Appeal Centre (NFAC), Delhi, which in turn arise out of separate assessment orders passed by the Assessing Officer under section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 183 to 185/SRT/2021/AYs.2011-12 & 2012-13 Damodar Jajoo & Jashodadevi R. Jajoo 2. Since, the issues involved

ARCHANA PRANAV DESAI,VALSAD vs. ITO, WARD-1, VAPI

In the result, appeal filed by the assessees is partly allowed

ITA 558/SRT/2019[2010-11]Status: DisposedITAT Surat24 Aug 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.557/Srt/2019 Assessment Year: (2010-11) (Physical Court Hearing) Pranav Dolatrai Desai, Vs. The Ito, Ward-7, Desai Bunglow, Gautam Colony, Vapi. Balakhadi, Killa Pardi, Valsad-396125. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpd2160R (Appellant) (Respondent) आयकर अपील सं./Ita No.558/Srt/2019 Assessment Year: (2010-11) (Physical Court Hearing) Archana Pranav Desai, Vs. The Ito, Ward-7, Pranav Bunglos, Gautam Colony, Vapi. Balakhadi, Killa Pardi, Valsad-396125. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpd2161Q (Appellant ) (Respondent) Assessee By Shri Suresh K. Kabra, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 30/06/2022 Date Of Pronouncement 24/08/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By Different Assessees, Pertaining To The Assessment Years (Ay) 2010-11, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Valsad [In Short “The Ld. Cit(A)”], Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer U/S 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

Section 143(3)Section 148

short term capital gain, they disappeared. Hence, we do not find any merit in the submission of ld DR and therefore, the addition of Rs.28,888/- and Rs.32,357/- respectively are hereby deleted. Hence, we allow ground No. 3 and 4 raised by the assessee. 10. Coming to ground No. 5 and 6, we note that before

PRANAV D. DESAI,SURAT vs. ITO VAPI WARD, 7 VAPI, VAPI

In the result, appeal filed by the assessees is partly allowed

ITA 557/SRT/2019[2010-11]Status: DisposedITAT Surat24 Aug 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.557/Srt/2019 Assessment Year: (2010-11) (Physical Court Hearing) Pranav Dolatrai Desai, Vs. The Ito, Ward-7, Desai Bunglow, Gautam Colony, Vapi. Balakhadi, Killa Pardi, Valsad-396125. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpd2160R (Appellant) (Respondent) आयकर अपील सं./Ita No.558/Srt/2019 Assessment Year: (2010-11) (Physical Court Hearing) Archana Pranav Desai, Vs. The Ito, Ward-7, Pranav Bunglos, Gautam Colony, Vapi. Balakhadi, Killa Pardi, Valsad-396125. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpd2161Q (Appellant ) (Respondent) Assessee By Shri Suresh K. Kabra, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 30/06/2022 Date Of Pronouncement 24/08/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By Different Assessees, Pertaining To The Assessment Years (Ay) 2010-11, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Valsad [In Short “The Ld. Cit(A)”], Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer U/S 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

Section 143(3)Section 148

short term capital gain, they disappeared. Hence, we do not find any merit in the submission of ld DR and therefore, the addition of Rs.28,888/- and Rs.32,357/- respectively are hereby deleted. Hence, we allow ground No. 3 and 4 raised by the assessee. 10. Coming to ground No. 5 and 6, we note that before

SHRI JIVRAJBHAI H. BALAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-8(2),, SURAT

In the result, appeals filed by the assessee for assessment years 2004-05 to 2007-08, ( IT(SS)A Nos

ITA 1245/AHD/2015[2010-11]Status: DisposedITAT Surat31 May 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./It(Ss)A No.150 To 154/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2004-05 To 2008-09) (Physical Court Hearing) Jivrajbhai Harkhabhai Balar, The Dcit, Central Circle-1, Vs. 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent) आयकरअपीलसं./Ita No.1245/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2010-11) Jivrajbhai Harkhabhai Balar, Vs. The Dcit, Central Circle-1, 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H. P. Meena, CIT(DR) & Ms Anupama Singla, Sr. DR
Section 143(3)Section 153C

gain of Rs. 70,02,867/- was added back to the total income of the assessee during the year and long term capital loss claimed by the assessee to the tune of Rs.2,68,80,493/- was disallowed by the assessing officer. 16. Aggrieved by the order of the Assessing Officer, the assessee carried the matter in appeal before

M/S. PATEL AMBALAL HARGOVANDAS & CO.,,SURAT vs. THE DCIT, CENTRAL CIRCLE-2,, SURAT

In the results, appeal filed by Revenue (in IT(SS)A Nos

ITA 185/SRT/2022[2020-21]Status: DisposedITAT Surat26 May 2023AY 2020-21

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं/.It(Ss)A No.49/Srt/2022 Assessment Year: (2019-20) (Physical Hearing) The Acit, Central Circle-2, Vs. Rasikbhai Narottamdas Patel, Surat. Flat No.9-10, Mahavir Nagar Co.Op H.S. Ltd., Bldg-12, Nr. Gayatri Mandir, Udhna Magdalla Road, Surat – 395007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Adgpp4550M (Appellant) (Respondent) आयकर अपील सं/.It(Ss)A No.86/Srt/2022 Assessment Year: (2015-16) The Dcit, Central Circle-2, Vs. Ashish Karamshibhai Koshiya, Surat. 40, Jivandeep Soceity, Singanpor Road, Katargam, Surat, Gujarat – 395004. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aojpk1118G (Appellant) (Respondent) आयकर अपील सं/.Ita No.185/Srt/2022 Assessment Year: (2020-21) M/S. Patel Ambalal Hargovandas Vs. The Dcit, Central Circle-2 & Co., Surat. 5/725, Haripura, Bhavaniwad, Opp. Dhobi Sheri, Surat – 395003. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aadfp2517N (Appellant) (Respondent) Appellant By Shri Ashok B. Koli, Cit(Dr) Shri Vartik Choksi, Shri Biren Shah & Shri Respondent By Nitin Gheewala, Ar Date Of Hearing 26/04/2023 Date Of Pronouncement 26/05/2023 आदेश /O R D E R Per Bench:

Section 132Section 143(3)Section 292CSection 69C

short term capital gain. Therefore, there can be no protective assessment. Thirdly, there has been a demand (without any limitation that it should not have been recovered) raised pursuant to the above assessment which also shows that the said assessment is not a protective assessment.” 14. In the present case, from the reasons recorded by the AO as reproduced hereinabove

THE WAGRA TALUKA CO. OPERATIVE MARKETING & PROCESSING SOCIETY LTD.,BHARUCH vs. ITO, WARD-1(5), BHARUCH

In the result, the grounds of appeal raised by the assessee are allowed

ITA 199/SRT/2020[2016-17]Status: DisposedITAT Surat08 Sept 2022AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) The Wagra Taluka Co-Operative I.T.O. Marketing & Processing Society Ward 1(5), Vs. Limited, Bharuch. At & Post:Wagra, Taluka- Wagra, District - Bharuch (Gujarat). M. No. 8128950676 E.Mail: Mrmconsultants@Yahoo.Com Pan: Aaaat 2404 N Appellant/ Assessee Respondent/ Revenue

Section 154Section 254(1)

capital gain, worked out in rectification order dated 27/2/2019, the assessee filed appeal before the ld. CIT(A). 4. Before the ld. CIT(A), the assessee filed detailed written submissions. The submission of assessee is recorded in para 4 of order of ld. CIT(A). In the written submission, the assessee challenged the validity of reference under Section 142A