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

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)

block assessment, vide decision of this Court in Tax Case (Appeal) No. 2620 of 2006 (between CIT vs. S. Ajit Kumar); (v) Finally, the word "may" used in s. 133A(3)(iii) of the Act, viz., "record the statement of any person which may be useful for, or relevant to, any proceeding under this Act", as already extracted above, makes

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

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)

block assessment, vide decision of this Court in Tax Case (Appeal) No. 2620 of 2006 (between CIT vs. S. Ajit Kumar); (v) Finally, the word "may" used in s. 133A(3)(iii) of the Act, viz., "record the statement of any person which may be useful for, or relevant to, any proceeding under this Act", as already extracted above, makes

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

block assessment under chapter- XIV B of the Act is mandatory for assessing undisclosed income detected during search conduct under Section 132 of the Act, their lordships were pleased to hold : "15 Omission on the part of the assessing authority to issue notice under Section 143(2) cannot be a procedural irregularity and the same is not curable and, therefore

HEMANT NARESH AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. 4, SURAT

In the result, appeal of assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआ.(खो और ज).सं /It(Ss)A No.68 & 70/Srt/2023 Assessment Years: 2015-16 & 2018-19 (Physical Court Hearing) Deputy Commissioner Of Hemant Naresh Agarwal बनाम/ Income-Tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5Th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita.No.170/Srt/2023 Assessment Year: 2020-21 Hemant Naresh Agarwal Assistant Commissioner Of बनाम/ 701, Shree Shyam Awas, Bhatar Income-Tax, Central Circle-4, Vs. Road, Near Vidhya Bharti School, Surat, Aaykar Bhawan, Surat-395 010 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Kiran K. Shah राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/10/2025

transferred in the name of the assessee. He also submitted that the AO had confronted digital image of first floor, but the assessee had not acquired any shops on first floor. He had actually received the flats in the 2nd floor. He further submitted that, in the block assessment, actual payment of IT(SS)A No.68, 70 & ITA. No.170/Srt/2023 A.Ys

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

price. In this way, the assessee and other group concerns brought back their unaccounted job work receipts income into regular books of account without payment of tax. The Assessing Officer further stated that all these investor companies are Kolkata based companies and had no prior relationship either business or otherwise, suddenly invest in the assessee group companies at an exorbitantly

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

price. In this way, the assessee and other group concerns brought back their unaccounted job work receipts income into regular books of account without payment of tax. The Assessing Officer further stated that all these investor companies are Kolkata based companies and had no prior relationship either business or otherwise, suddenly invest in the assessee group companies at an exorbitantly

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

price. In this way, the assessee and other group concerns brought back their unaccounted job work receipts income into regular books of account without payment of tax. The Assessing Officer further stated that all these investor companies are Kolkata based companies and had no prior relationship either business or otherwise, suddenly invest in the assessee group companies at an exorbitantly

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR. -4, SURAT vs. SHREE KUBERJI TEXTILE DECK, SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 63 & 64/Srt/2023 (Ay: 2016-17 & 2019-20) (Physical Hearing) D.C.I.T., Shree Kuberji Textile Deck, Central Circle-4, 2Nd Floor, Shree Kuberji Corporate Vs. Surat. House, Begumpura, Nr. Khndaa Kuva Road, Surat-395002. Pan No. Acsfs 4939 A Appellant/ Revenue Respondent/ Assessee D.C.I.T., Shree Kuberji Textile Deck, Central Circle-4, 2Nd Floor, Shree Kuberji Corporate Vs. Surat. House, Begumpura, Nr. Khndaa Kuva Road, Surat-395002. Pan No. Acsfs 4939 A Appellant/Revenue Respondent/Assessee

price on sale deed, thus, difference of Rs. 22.16 was paid in cash to assessee. On the basis of such view the assessing officer made addition of Rs. 22.16 Crore in the assessment order dated 22.03.2022 passed under section 143(3) rws 153A. 14. Aggrieved by the additions in the assessment order, the assessee filed appeal before

KALUBHAI DULABHAI GOLAVIYA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, , SURAT

In the result, ground raised by the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A No.15 & Ita No.619/Srt/2018 (िनधा"रणवष" / Assessment Years: (2011-12 &2014-15) (Virtual Court Hearing) Shri Kalubhai Dulabhai Golaviya Deputy Commissioner Of Income-Tax, B/1-2, Jalaram Society, B/H. Central Circle-2, Aaykar Bhavan, Vs. Gurunagar Society, Varachha Majura Gate, Surat-395001 Road, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 5116 A (अपीलाथ" /Appellant) (""थ" /Respondent)

block No.201 transferred to Gangotri Enterprise as per Partnership Deed. The assessee had sold remaining part by carrying out plotting on land by arranging a society known as “Sabari Dham”. From the plots sales, the assessee earned capital gains of Rs.,1,62,11,034/- in A.Y 2011-12 and Rs.86,46,452/- in A.Y 2012-13. The entire capital

GIRDHARBHAI HARIBHAI GAJERA,SURAT vs. ITO(INTERNATIONAL TAXATION), SURAT

In the result, additional grounds raised by the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.143/Srt/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1St Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepg 7339 M (Assessee ) (Respondent)

Block No.345; a notarized affidavit and notarized Suvidha Karar dated 23-2-2011 as also making notarized affidavit dated 21- 3-2011 and notarized Bahendhari Karar dated 4-6-2011 before the State Government Authorities. These documents vest with the AO and not disputed. On 2-7-2011, the assessee with the others entered into the MoU (paper book page

THE DCIT, CENT, CIRCLE-1,, SURAT vs. SHRI JAIPRKASH K.ASWANI, SURAT

In the result, appeal of the Revenue is dismissed

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.709/Ahd/2011 "नधा"रण वष"/Assessment Year: 2008-09 The Dy.Commissioner Of V Shri Jaiprakash K Aswani, Income Tax, Central Circle-1, S. J-18, J.J. A/C. Market, Ring Surat. Road, Surat. [Pan: Aaspa 3016 C] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.708/Ahd/2011 "नधा"रण वष"/Assessment Year: 2008-09 The Dy.Commissioner Of V Shri Rajubhai Lakhabhai Income Tax, Central Circle-1, S. Bharwad, Surat. At & Post Laskana, Kamrej, Surat. [Pan: Afkpb 9356 B] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rajesh Shah – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 24.10.2019 उ"घोषणाक"तार"ख/Pronouncement On: 10.12.2019 आदेश /O R D E R Per O.P.Meena, Am: 1. These Two Appeals By The Revenue Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-Ii, Surat Dated 23.12.2010 For The Assessment Year 2008-09. Jay Prakash K. Aswani & Rajubhai Lakhabhai Bharwad /Ita No.709 & 708/Ahd/2011 For A.Y. 2008-09 Page 2 Of 12

transfer of farm house block No.33, Taluka Kamrej, Moje Navi Pahadi, Surat. Thus, the balance amount of Rs.18,16,60,000/- was also to be paid. However, the amount was payable with the condition that the seller will make the title deed clear and if any expenditure has to be incurred, he will

THE DCIT, CIRCLE-1(3), SURAT vs. SMT. URMI NILESH NAGARSETH, SURAT

In the result, the appeal of the revenue is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court) Deputy Commissioner Of Income Vs. Smt Urmi Nilesh Nagarseth, Tax, Circle-1(3), Surat C-4, Dharam Palace, B/H. Sneh Sankul Hall, Anand Mahal Road, Adajan, Surat-395009. Pan : Abrpn1596Q Appellant Respondednt

price. The contention of assessee was not accepted by A.O. The AO took his view that land in question was not acquired by way of compulsory acquisition, but it was purchased from assessee after negotiating the rate. The AO disallowed exemption under section10 (37) and brought the entire said consideration for taxation. 4. On appeal before CIT(A), the action

KRISTINA NATHABHAI KRICHCHAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.349/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Hearing) Kristina Nathabhai Krichchan, Vs. The Dcit, Circle-2(3), 2/4, Zankhana Apartment, Surat. 21 Narmad Nagar Society, Athwalines, Surat – 395001. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Dwipk2888D Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) 10/05/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

Block No. 59 & 60, and with respect to purchase of the land you have submitted the copy of the satakhiit dated 28/07/2016 Vide notice u/s 142(1) of the Income Tax 1961 dated you were asked to furnish the copy of the registered document as already considerable time has been passed since the statkhat. The reply furnished by you dated

PARESHBHAI CHANDUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, BARDOLI

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

Block No. 54, R.S. No. 82 and 92 at Antholi, Tal – Palsana, Dist. Surat, on 26.03.2013, along with other five co-sellers for a sale consideration of Rs. 4,81,74,000/-. As the assessee has shown value of property at the rate of Rs.180/- per sq. meter, as on 01.04.1981, which has been considered by very assessing officer very

RAMANBHAI CHANDUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

Block No. 54, R.S. No. 82 and 92 at Antholi, Tal – Palsana, Dist. Surat, on 26.03.2013, along with other five co-sellers for a sale consideration of Rs. 4,81,74,000/-. As the assessee has shown value of property at the rate of Rs.180/- per sq. meter, as on 01.04.1981, which has been considered by very assessing officer very

SEEMABEN PARESHBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, BARDOLI

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

Block No. 54, R.S. No. 82 and 92 at Antholi, Tal – Palsana, Dist. Surat, on 26.03.2013, along with other five co-sellers for a sale consideration of Rs. 4,81,74,000/-. As the assessee has shown value of property at the rate of Rs.180/- per sq. meter, as on 01.04.1981, which has been considered by very assessing officer very

BALUBHAI CHANDUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, BARDOLI

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

Block No. 54, R.S. No. 82 and 92 at Antholi, Tal – Palsana, Dist. Surat, on 26.03.2013, along with other five co-sellers for a sale consideration of Rs. 4,81,74,000/-. As the assessee has shown value of property at the rate of Rs.180/- per sq. meter, as on 01.04.1981, which has been considered by very assessing officer very

NEETABEN RAMANBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

Block No. 54, R.S. No. 82 and 92 at Antholi, Tal – Palsana, Dist. Surat, on 26.03.2013, along with other five co-sellers for a sale consideration of Rs. 4,81,74,000/-. As the assessee has shown value of property at the rate of Rs.180/- per sq. meter, as on 01.04.1981, which has been considered by very assessing officer very