Section 250(2) of the Income Tax Act

DCIT, Circle-1(3), Surat, Adajan vs. Mahendrakumar Varjangbhai Jilaria, Ambika Nagar Socity

The appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyanidcit, Circle-1(3), Surat Mahendrakumar Varjangbhai Jilaria Room No. 301, Anavil Business Centre, Adajan, 28 28, Ambika Nagar Surat-395009, Gujarat Vs. Socity Behind Health Centre, Katargam 395004, Gujarat अपीलधर्थी Appellant प्रत्यर्थी Respondent

Income Tax Officer, Ward-1(2)(1), Surat vs. Darshan Ishwarbhai Chalodiya, Surat

The appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniincome Tax Officer, Darshan Ishwarbhai Chalodiya, Ward - 1(2)(1), A-78 Snehmilan Bunglows, Room No.116, Chikuwadi Nana Varachha, 1St Floor , Vs. Surat Aaykar Bhawan, Majura Gate, Surat Pan: Azvpc1809P (Appellant) : (Respondent) Assessee By : Shri Jimi Modi, Ca Respondent By : Shri Ashish Kumar, Sr. Dr Date Of Hearing : 22.06.2026 Date Of Pronouncement : 02.09.2026 O R D E R Per : Suchitra Kamble, J M: The Appeal Filed By The Revenue Is Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short “Cit(A)”] Dated 20.01.2025 For The Assessment Year (In Short “Ay”) 2015-16. 2. The Revenue Has Raised The Following Grounds Of Appeal: “I. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs. 12,31,956/- Made On Account Of Unsecured Loan U/S.68 Of The Income Tax Act, 1961 When Assessee Failed To Offer Any Satisfactory Explanation About The Unsecured Loan Credited In The Books Of Accounts Of The Assessee & Also Not Submitted The Evidences To Prove The Rigors Of The Provisions Of Section68 Of The Act W.R.T Unsecured Loans. Ii. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs. 12,31,956/ Made On Account Of Unsecured Loan U/S.68 Of The Darshan Ishwarbhai Chalodiya

Shri Muneshwar Prasad, Nalanda vs. ITO, Ward-2(3), Biharshariff

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 469/Pat/2025 Assessment Year: 2016-2017 Late Savita Devi,………………..…..…………..Appellant [Through L/H Muneshwar Prasad (Husband)], Wife Of Shri Muneshwar Prasad, Madhopur Bazar, Madhopur, Nalanda-803108, Bihar [Pan:Aekpd4756Q] -Vs.- Income Tax Officer,………………………….…..Respondent Ward-2(3), Biharsharif Appearances By: Shri A.K. Rastogi, Sr. Advocate, Appeared On Behalf Of The Assessee Shri Ravi Kant Chowdhary, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 25, 2026 Date Of Pronouncing The Order: August 31, 2026

Assistant Commissioner of Income Tax, Majurat Gate Surat vs. Rajesh Manjibhai Sutariya, Surat

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2016-17

Income Tax Officer, Ward - 2 (1), Varanasi vs. Prominent Datamatics Marketing Pvt. Ltd., Varanasi

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Deputy Commissioner of Income Tax Circle 111, Surat vs. Mukesh Arjanbhai Maniya, Surat

In the result, appeal of revenue is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.105/Srt/2025 Assessment Year: 2017-18 (Hybrid Hearing) Deputy Commissioner Of Mukesh Arjanbhai Maniya बनाम/ Income Tax, Circle - 1(1)(1), C-303, Afil Tower, L.H. Road, Vs. Surat, Room No.108, 1St Varachha, Surat-395 006 Floor, Aayakar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afepm 7227 A (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sapnesh R Sheth, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 05/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 03/11/2025

Income Tax Officer, Ward-2(3)(1), Surat vs. Ambubhai Thakorbhai Patel, Surat

In the result, the appeal of the Revenue is dismissed and the CO of the assessee is allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1020/Srt/2024 Assessment Year: 2016-17 (Hybrid Hearing) Income-Tax Officer Ward-2(3)(1), Ambubhai Thakorbhai Patel बनाम/ Surat, Room No. 614, 6Th Floor, 2/5 Bhesan, Gosai Faliyu Choryasi, Vs. Aaykar Bhawan, Majura Gate, Surat-395 005 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ctopp 7620 J (अपीलाथ"/Appellant) (""थ" /Respondent) ""या"ेप सं /Co No.9/Srt/2025 (A/O Ita No.1020/Srt/2024/ (Ay 2018-19) Ambubhai Thakorbhai Patel Income-Tax Officer Ward-2(3)(1), बनाम/ 2/5 Bhesan, Gosai Faliyu Surat, Room No. 614, 6Th Floor, Vs. Choryasi, Surat-395 005 Aaykar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ctopp 7620 J (""यथ"/Respondent) (Co-Objector)

DCIT, Circle-2(1)(1), Surat vs. Surendran Nanoo, Kerala

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.821/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing)

DCIT, Circle-1(3), Surat, Anavil Business Centre, Adajan vs. Shri Asfaq Hajiyunus Noorani, Rander

In the result, appeal of the revenue is dismissed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.716/Srt/2023 Assessment Year: (2018-19) (Hybrid Hearing) Dcit, Vs. Asfaq Hajiyunus Noorani, Circle – 1(3), 1, Abdullah Park, Gorat Road, Surat Rander, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaopn6148A (Appellant) (Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Suresh K. Kabra, Ca Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025

DCIT, Circle-1(3), Surat vs. Ranidan Meghraj Gandhi, Surat

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

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

Income Tax Officer, Ward-1(3)(1), Surat, Adajan vs. Nita Ravi Khandelwal, Ghod Dod Road, Surat

In the result, appeal of the revenue is allowed for statistical purpose

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.813/Srt/2024 Assessment Year: (2016-17) (Hybrid Hearing) The Ito, Vs. Nita Ravi Khandelwal, Ward – 1(3)(1), 33, Pratistha Awas, Ghod Dod Road, Surat Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Agsps2820A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Sr. Dr Respondent By Shri Jaikishan Goel, Ca Date Of Hearing 13/02/2025 Date Of Pronouncement 29/04/2025

Dinesh Kumar, Biharsharif vs. ITO, Ward-2(4), Biharsharif

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

Bench: The Ld. Ao In This Matter.