RAMBILASH RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WARD-2(2)(4), SURAT

In the result, assessee's appeal is allowed

u/s 133(6) was issued to the assessee asking him to furnish the\ndetails of capital gain for the share transaction. However, no reply has been furnished by the\nassessee. On verification of the computation of income, it is seen that the assessee has not declared\nany capital gain and also noticed that claimed exemption

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

In the result, assessee’s appeal is allowed

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

147 of the Act and issuing notice u/s 148 of the I.T. Act, 1961. 3. 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 Appeal ADDL/JCIT(A)-7, Kolkata has erred in upholding the addition of Rs.6,81,214/- on account of long term

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

In the result, this appeal of assessee is allowed

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

u/s 50C(2) of the act, especially, when the appellant has claimed lesser sale proceed as compared to the value fixed by SVO. Further, Ld CIT(A) has also erred in not allowing time to file valuation report of RVO before him in first appellate proceeding.” 2. Brief facts of the case are that the assessee is individual, filed

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

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

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

long Term Capital Gains of Rs.3,47,564/- as unexplained cash Credit. 4. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming Rs.10,426/- as unexplained u/s 69 of the Act. 5. It is therefore prayed that addition made by the assessing officer and confirmed

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

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

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

long Term Capital Gains of Rs.3,47,564/- as unexplained cash Credit. 4. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming Rs.10,426/- as unexplained u/s 69 of the Act. 5. It is therefore prayed that addition made by the assessing officer and confirmed

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

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

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

long Term Capital Gains of Rs.3,47,564/- as unexplained cash Credit. 4. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming Rs.10,426/- as unexplained u/s 69 of the Act. 5. It is therefore prayed that addition made by the assessing officer and confirmed

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

In the result, the appeal of the assessee stands allowed

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

u/s. 263 may please be quashed or set aside as your honours deems it proper. 3. Brief facts of the case are that the ld.Pr.CIT noted from the assessment records that the case of the assessee was reopened under section 147 of the Act. The reassessment order was passed on 23.3.2022 by the AO, assessing the income of the assessee

LATA PRAVIN ALBEE,SURAT vs. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION, SURAT

In the result, appeal of the Assessee is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

U/s 143(3) r.w.s. 147 of the Act raising demand of Rs. 3,94,990/-. 2. .The learned CIT(A) has erred in law and on the facts of the case in confirming the addition made by the AO which itself was erroneous in the first place. 3. .The learned CIT(A) failed to take into consideration the additional ground

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

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:

long-term capital gain is being brought to tax by way of protective assessment. Secondly, there is no substantive IT(SS)A.49 & 86/SRT/2022 & ITA.185/SRT/2022 Ashish K. Koshiya, Rasikbhai N. Patel & Patel A. Hargovandas & Co. assessment already made treating the capital gain as short term capital gain. Therefore, there can be no protective assessment. Thirdly, there has been a demand (without

PISTABEN RAJMAL JAIN,SURAT vs. DCIT, CIRCLE 1(3), SURAT

In the result, both the appeals filed by the assessee are dismissed

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleita Nos. 635 & 703/Srt/2025 A. Y. 2013-14 & 2014-15

reassessment. 4. On the facts and circumstances of the case as well as law on the subject, the learned assessing officer has erred in making an addition of Rs. 17,750/- as unrecorded payment of commission u/s. 69C without any evidences and base purely on guess work. 5. On the facts and circumstances as well as law on the subject

PISTABEN RAJMAL JAIN,SURAT vs. DCIT, CIRCLE 1(3), SURAT

In the result, both the appeals filed by the assessee are dismissed

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleita Nos. 635 & 703/Srt/2025 A. Y. 2013-14 & 2014-15

reassessment. 4. On the facts and circumstances of the case as well as law on the subject, the learned assessing officer has erred in making an addition of Rs. 17,750/- as unrecorded payment of commission u/s. 69C without any evidences and base purely on guess work. 5. On the facts and circumstances as well as law on the subject

DHAVAL INDRAVADAN GANDHI,SURAT vs. ITO, WARD 2, BARDOLI

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2012-2013 Shri Dhaval Indravadan Gandhi, Ito Ward-2, At & Post Areth, Tal Mandvi, Aayakar Bhavan, Janta Nagar Surat-394160. Vs. Society, Bardoli-394601. Pan No. Ajjpg 4246 J Appellant Respondent

147 of the I.T. Act, 1961 which is incomplete and also bad on facts. ITA No. 601/SRT/2025 2 Shri Dhaval Indravadan Gandhi Shri Dhaval Indravadan Gandhi 1.0(b) Without prejudice to above ground that on facts and in 1.0(b) Without prejudice to above ground that on facts and in 1.0(b) Without prejudice to above ground that on facts

ITO, WARD-2(3)(2), SURAT, SURAT vs. KISHOR BHANUBHAI ASODARIA, SURAT

In the result, the appeal filed by the Revenue is hereby dismissed

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

Long Term Capital Gains of Rs. 1,06,85,774/-based on the total sale consideration of Rs. 1,22,92,546/- and claim bogus exemption u/s.10(38) of the Act. vi. On the basis of the facts and circumstances of the case and in law, the ld. CIT(A) ought to have upheld the order of the Assessing Officer

INCOME TAX OFFICER 331, MAJURA GATE SURAT vs. SHARDABEN GORDHANBHAI ASODARIA, SURAT

In the result, the appeal of the revenue is dismissed

term capital gain (LTCG) on trading of penny scrip, namely, JRI Industries and\nInfrastructure Limited (in short, ‘JIIL’). The AO has mentioned that notice u/s 148\nwas issued to the assessee on 17.05.2021. Subsequently, following the directions\nof Hon'ble Supreme Court in Civil Appeal No.3005/2022, dated 04.05.2022, the\nAO informed the assessee that the above notice u/s 148 shall

INCOME TAX OFFICER, WARD- 2(3)(1), SURAT vs. HITESH B PONKIA HUF, SURAT

In the result, the appeal of the revenue is dismissed

term capital gain (LTCG) on trading of penny scrip, namely, JRI Industries and\nInfrastructure Limited (in short, ‘JIIL’). The AO has mentioned that notice u/s 148\nwas issued to the assessee on 17.05.2021. Subsequently, following the directions\nof Hon'ble Supreme Court in Civil Appeal No.3005/2022, dated 04.05.2022, the\nAO informed the assessee that the above notice u/s 148 shall

URMILABEN THAKORDAS SOPARIWALA,SURAT vs. INCOME TAX OFFICER, SURAT

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2012-2013 Urmilaben Thakordas Ito Sopariwala, Aayakar Bhavan, Opp. New Civil 8/743, Hanuman Char Rasta, Vs. Hospital Majuragate, Gopipura, Surat-395001. Surat-395001. Pan No. Aprps 5313 J Appellant Respondent

147 of the Income 1961 (in short ‘the Act’) and issued notice u/s 148 of the Act on t ‘the Act’) and issued notice u/s 148 of the Act on t ‘the Act’) and issued notice u/s 148 of the Act on 31.03.2018. The reassessment was completed on 14.12.2019 31.03.2018. The reassessment was completed on 14.12.2019 31.03.2018. The reassessment

RUPAL DEVANG NAIK ,NA vs. ARIVS.ITO, WARD-4, NAVSARI

In the result, the appeal of the assessee is treated as allowed for statistical\npurposes

reassessment. Since, assessee's share in the property is only\n12.5% and after allowing deduction of cost of acquisition, the income does not\nexceed basis exemption limit, therefore, there is no escapement of income. The\nLd. AR contended that the assessee is an ordinary person who is not well\nconversant with income tax matters, therefore, assessee could not comply with

SHRI ATUL K. PATEL,SURAT vs. PR. CIT-3, SURAT, SURAT

In the result, appeal of the Assessee is allowed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.267/Srt/2018 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Atul K. Patel, V Principal Commissioner Of Income B-34, Kalpana Society-2, Rander Road, Tax-3, Aaykar Bhavan, Majura S. Adajan Patiya, Surat. Gate, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ackpp 4749 F (Assessee) (Respondent)

147 of the Act. The said submission is fallacious. An order of assessment can be passed either in terms of sub section (1)of section 143 or sub-section (3) of section 143. When a regular order of assessment is passed in terms of the said sub-section (3) of section 143 a presumption can be raised that such

SHRI RAJNIKANT THAKARBHAI PATEL, ,DAMAN vs. ITO DAMAN WARD, DAMAN, DAMAN

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

Bench: Shri Pawan Singhआ.अ.सं./Ita Nos.182 & 183/Srt/2019 (Ay 2009-10) (Hearing In Virtual Court) Shri Jayesh Thakorbhai Patel House No.96/1, Dabhel Income Tax Officer Kumbhar Faliya, Dabhel, Nani Daman Ward, Daman Daman-396210 Jivanji Hotel Building, Vs Pan : Avwpp 3568 M Devka Road, Kathiria, Nani Daman-396210 Shri Rajnikanta Thakorbhai Patel, House No.96/1, Dabhel Kumbhar Faliya, Dabhel, Nani Daman-396210 Pan : Amjpp 2914 M अपीलाथ"/Appellant ""यथ" /Respondent

147 of the Income Tax Act, 1961 and issuing notice u/s 48 of the Income Tax Act, 1961. 2. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in initiating reassessment proceedings u/s