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

u/s 147 of the Act, the submission and the various decisions of the Courts including those relied upon by the ld Counsel for the assessee. Before we proceed to adjudicate the issue relating to validity of reassessment proceedings, we would like to examine the reasons recorded by the assessing officer, which is reproduced below: 183 to 185/SRT/2021/AYs.2011-12 & 2012-13 Damodar

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

u/s 147 of the Act, the submission and the various decisions of the Courts including those relied upon by the ld Counsel for the assessee. Before we proceed to adjudicate the issue relating to validity of reassessment proceedings, we would like to examine the reasons recorded by the assessing officer, which is reproduced below: 183 to 185/SRT/2021/AYs.2011-12 & 2012-13 Damodar

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

u/s 147 of the Act, the submission and the various decisions of the ITA Nos.552 & 882/SRT/2024 (A.Y.11-12) Rambilash R Jajoo & Sunita Jajoo Courts including those relied upon by the ld Counsel for the assessee. Before we proceed to adjudicate the issue relating to validity of reassessment proceedings, we would like to examine the reasons recorded by the assessing officer, which

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) Rambilash Rajaram Jajoo (Physical Court Hearing) 429-432, Golden Point, Falsawadi, Ring Road, Surat City, Surat-395 002 [Pan : Aampj 0040 K] अपीलार्थी/Appellant Vs Income Tax Officer, Ward- 2(2)(4), Aaykar Bhawan, Majura Gate, Opp. New Civil Hospital, Surat-395 001 प्रत्यर्थी / Respondent आयकर अपील सं./Ita No. 882/Srt/2024 (Ay 2011-12) Sunita Jajoo 429-432, Golden Point, Near Bsnl Office, Falsawadi, Ring Road, Surat-395 002 [Pan: Aampj 0040 K] बनाम Vs Income Tax Officer, Ward- 2(2)(4), Aaykar Bhawan, Majura Gate, Opp. New Civil Hospital, Surat-395 001 अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से /Assessee By Ms. Richa Toshniwal. Ca राजस्व की ओर से /Revenue By Shri Minal Kamble, Sr. Dr सुनवाई की तारीख/Date Of Hearing 23.01.2025 उद्घोषणा की तारीख/Date Of Pronouncement 10.02.2025 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. These Two Appeals By Separate Assessee Are Directed Against The Separate Orders Of Addl/Jcit(A)-7, Kolkata/National Faceless Appeal Centre, Delhi [For Short To As "Nfac/Ld.Cit(A)] Dated 21.03.2024 & 21.04.2023 For Same

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

GAURAVA MISHRA,RAIPUR vs. ITO, WARD 3(2)(8), SURAT

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.104/Srt/2025 Assessment Year: (2012-13) (Hybrid Hearing) Gaurav Mishra, Vs. Ito, Present Address: - Ward -3 (2)(8), 80, Bayshore Road, Unit No.28, Surat (Costa Del Sol), Singapore – 46992 Permanent Address: 605, Spathik Shilla, Sundar Nagar Purani Basti, So Raipur – 492001, C.G., India "थायीलेखासं./जीआइआरसं./Pan/Gir No: Amkpm6042J (Appellant) (Respondent) Appellant By Shri Veekass Sharma, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 04/09/2025 Date Of Pronouncement 17/11/2025

194/-. Various statutory and show notices were issued and served upon the assessee. The assessee has taken loans for purchase of the property, i.e., (i) Rs.9,34,833/- from IDBI Bank, (ii) Rs.5,00,000/- from father, (iii) Rs.2,50,000/- from self- funding and (iv) Rs.34,46,019/- from DBS Singapore account to ICICI Bank. The assessee failed

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

The appeal of the assessee is allowed

Bench: S/Shri Sanjay Garg & Bijayananda Pruseth

147 r.w.s. 144B of the Act, which are invalid and bad in law ab initio. Appellant prays for quashing the same. 2. Without prejudice to above grounds of appeal, that on the facts and in the circumstances of the case as well as in law, the Id. CIT (A) has erred in upholding the addition

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

The appeal of the assessee is allowed

Bench: S/Shri Sanjay Garg & Bijayananda Pruseth

147 r.w.s. 144B of the Act, which are invalid and bad in law ab initio. Appellant prays for quashing the same. 2. Without prejudice to above grounds of appeal, that on the facts and in the circumstances of the case as well as in law, the Id. CIT (A) has erred in upholding the addition

NAVINBHAI RATILAL IDRIA,SURAT vs. ITO, WARD 2(3)(4), SURAT

In the result, the appeal filed by the Assessee is hereby allowed

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

section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Year 2014-15. I.T.A No. 694//SRT/2025 Α.Υ. 2025-26 Navinbhai Ratilal Idria vs. ITO Page No 2 2. The registry has noted that there is a delay of 362 days in filing the above appeal. The assessee explained

SHRI HARSHADBHAI VALLABHBHAI PATEL,VALSAD vs. INCOME TAX OFFICER WARD-2, VALSAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.194/Srt/2017 & 356/Srt/2019 िनधा"रणवष"/Assessment Year:2009-10 & 2010-11 Shri Harshadbhai Vallabhai V. Income Tax Officer, Patel , Ward- 3, Valsad At & Post Tighra, Nava Falia, Via- Dungari Valsad 393 375 Pan: [Afspp 8443 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Rajesh M. Upadhyay, Itp िनधा"रतीक"ओरसे /Assessee By Mrs. Anupama Singla, Sr.D.R. राज"वक"ओरसे /Revenue By 09.12.2019 सुनवाईक"तारीख/ Date Of Hearing 10.12.2019 उ"ोषणाक"तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Two Appeal By The Assessee Are Directed Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)- Valsad [In Short “The Cit(A)”] Dated 06.09.2017 & 20.05.2019 Pertaining To Assessment Year 2009-10 & 2010-11 Respectively, Which In Turn Has Arisen From The Separate Assessment Orders Passed Under Section 143 (3) Read With Section 147 Of Income Tax Act, 1961 (In Short ‘The Act’) By The Income Tax Officer, Ward- -3, Valsad (In Short “The Ao”).

147 of Income Tax Act, 1961 (in short ‘the Act’) by the Income Tax Officer, Ward- -3, Valsad (in short “the AO”). Harshadbhai Vallabhai Patel v. ITO-WD-3 Valsad/ I.T.A.No. 194 & 356/SRT/2017& 2019/A.Y. 09-10 & 10-11 Page 2 of 13 I.T.A.No. 194/SRT/2017/A.Y. 2009-10:- 2. Ground No.1 is against the reopening of assessment u/s.147 and issue of notice

SHRI HARSHADBHAI VALLABHBHAI PATEL,VALSAD vs. INCOME TAX OFFICER WARD-3, VALSAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.194/Srt/2017 & 356/Srt/2019 िनधा"रणवष"/Assessment Year:2009-10 & 2010-11 Shri Harshadbhai Vallabhai V. Income Tax Officer, Patel , Ward- 3, Valsad At & Post Tighra, Nava Falia, Via- Dungari Valsad 393 375 Pan: [Afspp 8443 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Rajesh M. Upadhyay, Itp िनधा"रतीक"ओरसे /Assessee By Mrs. Anupama Singla, Sr.D.R. राज"वक"ओरसे /Revenue By 09.12.2019 सुनवाईक"तारीख/ Date Of Hearing 10.12.2019 उ"ोषणाक"तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Two Appeal By The Assessee Are Directed Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)- Valsad [In Short “The Cit(A)”] Dated 06.09.2017 & 20.05.2019 Pertaining To Assessment Year 2009-10 & 2010-11 Respectively, Which In Turn Has Arisen From The Separate Assessment Orders Passed Under Section 143 (3) Read With Section 147 Of Income Tax Act, 1961 (In Short ‘The Act’) By The Income Tax Officer, Ward- -3, Valsad (In Short “The Ao”).

147 of Income Tax Act, 1961 (in short ‘the Act’) by the Income Tax Officer, Ward- -3, Valsad (in short “the AO”). Harshadbhai Vallabhai Patel v. ITO-WD-3 Valsad/ I.T.A.No. 194 & 356/SRT/2017& 2019/A.Y. 09-10 & 10-11 Page 2 of 13 I.T.A.No. 194/SRT/2017/A.Y. 2009-10:- 2. Ground No.1 is against the reopening of assessment u/s.147 and issue of notice