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109 results for “transfer pricing”+ Section 2(47)clear

Sorted by relevance

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Key Topics

Section 143(3)56Addition to Income51Section 14722Section 26318Disallowance16Section 145(3)15Section 143(2)14Section 254(1)13Section 142(1)12

CHANDRASINH RAMSINH PARMAR,,DADRA & NAGAR HAVELI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, VAPI

In the result the appeal of the assessee is partly allowed

ITA 1222/AHD/2016[2004-05]Status: DisposedITAT Surat12 Feb 2019AY 2004-05
For Appellant: Shri Hiren Vepari, A.RFor Respondent: Ms. Anupma Singla, Sr. D.R
Section 143(3)Section 147Section 148Section 2(47)Section 45(2)Section 45(3)Section 55(2)(b)

47) which is liable to long term capital gain. The assessee has responded that the transfer of stock of land to the firm does not amount to transfer and therefore not liable to capital gain tax. The assessing officer has not accepted the explanation of the assessee and stated that the assesee was liable to pay capital gain

Showing 1–20 of 109 · Page 1 of 6

Capital Gains12
Limitation/Time-bar12
Section 115J11

M/S. BAYER VAPI PRIVATE LTD. (FORMERLY KNOWN AS BILAG INDUSTRIES P. LTD.),VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

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

ITA 1769/AHD/2016[2011-12]Status: DisposedITAT Surat24 Oct 2019AY 2011-12

Bench: Shri Amarjit Singh & Shri O.P. Meena, Accoutant Member आ.अ.सं/.I.T.A No’S.2886/Ahd/2010, 794/Ahd/2014 & 1769/Ahd/2016 िनधा"रण वष"/Assessment Years:2006-07, 2009-10 & 2011-12 बनाम M/S. Bilag Industries Pvt. Ltd. , Addl. Cit Range- ( Now Known As M/S. Bayer Vapi Vs. Vapi, Range Vapi Private Limited) 306/3,Phase-Ii Shivam Commercial Complex Gidc-1, Vapi Gujarat National Highway No 8 Vapi Pan: Aabcb 2100 L अपीलाथ" Appellant ""यथ"/Respondent Shri A. Gopalakrishnan Aiyer - Ca िनधा"रती क" ओर से /Assessee By Shri O. P. Singh Cit (D.R.) राज"व क" ओर से /Revenue By 26.09.2019 सुनवाई क" तारीख/ Date Of Hearing: 24.10.2019 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Three Appeals For The Assessment Year 2006-07, 2009-10 & 2011-12 By The Assessee Are Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C Dated 28.07.2010 & Dated 15.01.2014 Respectively Under The Income-Tax Act,1961 ['The Act' For Short] On The Direction Of Drp By The Addl. Cit Range-Vapi Range Vapi (Herein After Referred As The Ao) & The Appeal For The Assessment Year 2011-12 By The Assessee Is Directed Against The Order Of Ld. Cit (A) Dated 29.04.2016. Since The Common Issues Are Involved In These Appeals Therefore, These Were Heard Together & Consolidated Order Is Being Passed As Under: It(Tp)A No.2886/Ahd/2010/A.Y. 2006-07/ By The Assessee: 2. Ground Nos.1 Is General In Nature & Do Not Require Adjudication.

For Appellant: 2. Ground Nos.1 is general in nature and do not require adjudication
Section 143(3)

price is paid for the entire business as a whole. Hence, value to individual assets cannot be assigned directly. The valuation of intangible assets and marketing rights have been done in accordance with the Accounting Standard-10 (AS-10) issued by the Institute of Chartered Accountants of India (ICAI) the company has assigned the values to the various assets

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

In the result, appeal filed by the assessee is allowed

ITA 349/SRT/2022[2016-17]Status: DisposedITAT Surat26 Jun 2023AY 2016-17

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

Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 271FSection 54B

2(47) of the Income-tax Act, 1961, 'transfer' in relation to the capital asset is complete if a right in a property is extinguished by executing an agreement to sell, the capital asset can be deemed to have been transferred. The Hon'ble Supreme Court thus held that the transfer was complete on the execution of agreement to sell

BILAKHIA HOLDINGS PVT. LTD.,,VAPI vs. THE ADDL.CIT.,VAPI RANGE,, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 1416/AHD/2015[2010-11]Status: DisposedITAT Surat04 Feb 2020AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

Section 115JSection 143(3)Section 144C

section 92-B of the IT Act and the transfer pricing provisions are not applicable as there is no income. Therefore, considering the same, as the assessee has also given loan to obtain the benefits of full profits earned by the subsidiary and to ensure full control over the operations of the subsidiary. Therefore, this is not comparable

BILAKHIA HOLDING P LTD,VAPI vs. THE JT.CIT.,VAPI RANGE,, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 507/AHD/2013[2008-09]Status: DisposedITAT Surat04 Feb 2020AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

Section 115JSection 143(3)Section 144C

section 92-B of the IT Act and the transfer pricing provisions are not applicable as there is no income. Therefore, considering the same, as the assessee has also given loan to obtain the benefits of full profits earned by the subsidiary and to ensure full control over the operations of the subsidiary. Therefore, this is not comparable

BILAKHIA HOLDINGS PVT. LTD.,,VAPI vs. THE JT.CIT.,VAPI RANGE,, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 1415/AHD/2015[2009-10]Status: DisposedITAT Surat04 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

Section 115JSection 143(3)Section 144C

section 92-B of the IT Act and the transfer pricing provisions are not applicable as there is no income. Therefore, considering the same, as the assessee has also given loan to obtain the benefits of full profits earned by the subsidiary and to ensure full control over the operations of the subsidiary. Therefore, this is not comparable

BILAKHIA HOLDINGS PVT. LTD.,VAPI vs. THE ACIT.,VAPI CIRCLE, VAPI

In the result, the appeal of the assessee is allowed for assessment year 2010-11

ITA 795/AHD/2016[2011-12]Status: DisposedITAT Surat04 Feb 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.507/Ahd/2013: िनधा"रण वष"/Assessment Year: 2008-09 आ.अ.सं/.I.T.A.No.1415Ahd/2015: िनधा"रण वष"/Assessment Year: 2009-10 आ.अ.सं/.I.T.A No.1416/Ahd/2015:िनधा"रण वष"/Assessment Year: 2010-11 आ.अ.सं/.I.T.A No.795/Ahd/2016: िनधा"रण वष"/Assessment Year: 2011-12 M/S. Bialkhia Holdings Pvt. Vs. Addl.Cit Range - Vapi / Ltd., Bilakhia House, Assistant Commissioner Of Muktanand Marg, Chala Income Tax Vapi Circle Vapi, Vapi, Gujarat. Shivam Commercial Complex, [Pan: Aadcs 4420 J] National Highway No.8, Vapi. अपीलाथ" Appellant ""यथ"/Respondent

Section 115JSection 143(3)Section 144C

section 92-B of the IT Act and the transfer pricing provisions are not applicable as there is no income. Therefore, considering the same, as the assessee has also given loan to obtain the benefits of full profits earned by the subsidiary and to ensure full control over the operations of the subsidiary. Therefore, this is not comparable

SHRI RATILAL JERAMBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 2566/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

47. 375/AHD/2015 Shri Naginbhai Narsinhbhai The Income Tax 2009-10 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(3), Surat. PAN: AAFHN4762B 48. 376/AHD/2015 Shri Ratilal Ukabhai Patel The Income Tax 2009-10 Village Hazira, Taluka Officer, choryasi, District Surat Ward-4(4), Surat. PAN: AQMPP1979P 49. 379/AHD/2015 Shri Dineshbhai Lallubhai The Income Tax 2010-11 Patel Officer

SHRI DINESHBHAI DAYALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1648/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

47. 375/AHD/2015 Shri Naginbhai Narsinhbhai The Income Tax 2009-10 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(3), Surat. PAN: AAFHN4762B 48. 376/AHD/2015 Shri Ratilal Ukabhai Patel The Income Tax 2009-10 Village Hazira, Taluka Officer, choryasi, District Surat Ward-4(4), Surat. PAN: AQMPP1979P 49. 379/AHD/2015 Shri Dineshbhai Lallubhai The Income Tax 2010-11 Patel Officer

SHRI HITESH DINESHBHAI L/H OF LATE DINESHBHAI LALLUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 379/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

47. 375/AHD/2015 Shri Naginbhai Narsinhbhai The Income Tax 2009-10 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(3), Surat. PAN: AAFHN4762B 48. 376/AHD/2015 Shri Ratilal Ukabhai Patel The Income Tax 2009-10 Village Hazira, Taluka Officer, choryasi, District Surat Ward-4(4), Surat. PAN: AQMPP1979P 49. 379/AHD/2015 Shri Dineshbhai Lallubhai The Income Tax 2010-11 Patel Officer

SMT. RASHMIBEN RAJESHBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 2203/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

47. 375/AHD/2015 Shri Naginbhai Narsinhbhai The Income Tax 2009-10 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(3), Surat. PAN: AAFHN4762B 48. 376/AHD/2015 Shri Ratilal Ukabhai Patel The Income Tax 2009-10 Village Hazira, Taluka Officer, choryasi, District Surat Ward-4(4), Surat. PAN: AQMPP1979P 49. 379/AHD/2015 Shri Dineshbhai Lallubhai The Income Tax 2010-11 Patel Officer

SHRI JAYESHBHAI PARBHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1639/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

47. 375/AHD/2015 Shri Naginbhai Narsinhbhai The Income Tax 2009-10 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(3), Surat. PAN: AAFHN4762B 48. 376/AHD/2015 Shri Ratilal Ukabhai Patel The Income Tax 2009-10 Village Hazira, Taluka Officer, choryasi, District Surat Ward-4(4), Surat. PAN: AQMPP1979P 49. 379/AHD/2015 Shri Dineshbhai Lallubhai The Income Tax 2010-11 Patel Officer

SHRI GANPATBHAI UKABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 2207/AHD/2015[2009-10]Status: DisposedITAT Surat13 Apr 2022AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

47. 375/AHD/2015 Shri Naginbhai Narsinhbhai The Income Tax 2009-10 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(3), Surat. PAN: AAFHN4762B 48. 376/AHD/2015 Shri Ratilal Ukabhai Patel The Income Tax 2009-10 Village Hazira, Taluka Officer, choryasi, District Surat Ward-4(4), Surat. PAN: AQMPP1979P 49. 379/AHD/2015 Shri Dineshbhai Lallubhai The Income Tax 2010-11 Patel Officer

SHRI ISHVERBHAI DEVJIBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1623/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

47. 375/AHD/2015 Shri Naginbhai Narsinhbhai The Income Tax 2009-10 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(3), Surat. PAN: AAFHN4762B 48. 376/AHD/2015 Shri Ratilal Ukabhai Patel The Income Tax 2009-10 Village Hazira, Taluka Officer, choryasi, District Surat Ward-4(4), Surat. PAN: AQMPP1979P 49. 379/AHD/2015 Shri Dineshbhai Lallubhai The Income Tax 2010-11 Patel Officer

SHRI SHANTILAL DAYALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 2565/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

47. 375/AHD/2015 Shri Naginbhai Narsinhbhai The Income Tax 2009-10 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(3), Surat. PAN: AAFHN4762B 48. 376/AHD/2015 Shri Ratilal Ukabhai Patel The Income Tax 2009-10 Village Hazira, Taluka Officer, choryasi, District Surat Ward-4(4), Surat. PAN: AQMPP1979P 49. 379/AHD/2015 Shri Dineshbhai Lallubhai The Income Tax 2010-11 Patel Officer

SHRI JAMUBHAI PARSOTTAMBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 369/AHD/2015[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

47. 375/AHD/2015 Shri Naginbhai Narsinhbhai The Income Tax 2009-10 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(3), Surat. PAN: AAFHN4762B 48. 376/AHD/2015 Shri Ratilal Ukabhai Patel The Income Tax 2009-10 Village Hazira, Taluka Officer, choryasi, District Surat Ward-4(4), Surat. PAN: AQMPP1979P 49. 379/AHD/2015 Shri Dineshbhai Lallubhai The Income Tax 2010-11 Patel Officer

SHRI NAVINBHAI JERAMBHAI PATEL L/H OF LATE JERAMBHAI VALABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1644/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

47. 375/AHD/2015 Shri Naginbhai Narsinhbhai The Income Tax 2009-10 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(3), Surat. PAN: AAFHN4762B 48. 376/AHD/2015 Shri Ratilal Ukabhai Patel The Income Tax 2009-10 Village Hazira, Taluka Officer, choryasi, District Surat Ward-4(4), Surat. PAN: AQMPP1979P 49. 379/AHD/2015 Shri Dineshbhai Lallubhai The Income Tax 2010-11 Patel Officer

SHRI NAVINBHAI PARBHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1645/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

47. 375/AHD/2015 Shri Naginbhai Narsinhbhai The Income Tax 2009-10 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(3), Surat. PAN: AAFHN4762B 48. 376/AHD/2015 Shri Ratilal Ukabhai Patel The Income Tax 2009-10 Village Hazira, Taluka Officer, choryasi, District Surat Ward-4(4), Surat. PAN: AQMPP1979P 49. 379/AHD/2015 Shri Dineshbhai Lallubhai The Income Tax 2010-11 Patel Officer

SMT. JASUBEN VENIBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 2178/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

47. 375/AHD/2015 Shri Naginbhai Narsinhbhai The Income Tax 2009-10 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(3), Surat. PAN: AAFHN4762B 48. 376/AHD/2015 Shri Ratilal Ukabhai Patel The Income Tax 2009-10 Village Hazira, Taluka Officer, choryasi, District Surat Ward-4(4), Surat. PAN: AQMPP1979P 49. 379/AHD/2015 Shri Dineshbhai Lallubhai The Income Tax 2010-11 Patel Officer

SHRI NATVARBHAI KANJIBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 370/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

47. 375/AHD/2015 Shri Naginbhai Narsinhbhai The Income Tax 2009-10 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(3), Surat. PAN: AAFHN4762B 48. 376/AHD/2015 Shri Ratilal Ukabhai Patel The Income Tax 2009-10 Village Hazira, Taluka Officer, choryasi, District Surat Ward-4(4), Surat. PAN: AQMPP1979P 49. 379/AHD/2015 Shri Dineshbhai Lallubhai The Income Tax 2010-11 Patel Officer