, A .. , , ./ ITA NO.1213/AHD/2013 !/ ASSESSMENT YEAR 2009-10 SHRI AJAY DAHYABHAI PATEL, 21/22, MANINAGAR SOCIETY, PALANPUR PATIA, RANDER ROAD, SURAT. PAN ANAPP8211F /V/S. ITO, WARD 3(2), SURAT. / APPELLANT !' / RESPONDENT '#$ % / BY APPELLANT #$ &''# $ % / BY RESPONDENT MR. K. MADHUSUDAN, SR. DR ( ! ) $ * / DATE OF HEARING: 05/12/2016 + - $ * /DATE OF PRONOUNCEMENT 05/12/2016 % / ORDER & , ' ( ) *+, , -! . ( /() 2 3 4 12./03.2013 , !4 2009-10 5!67 8 $ 9) .:; 2. $ 5=* ( ! ) $ * 3 24/10/2016 $ ( ! ) 3 4 05/12/2016 9) ' ; , -! > ? @ .* * 9) A .* B & C -! ( ! ) '9 . ( ) ! 3 9 ; > ,D'E F, . . .: G , ! .* . ( >H= ( .* .:; > , . * C , 3I* J ./ ITA NO.1213/AHD/2013 2 ( / DIKL >DMN (& ) OOKN, 38 >K*N 320 (3I* ) S! T&2 BH@ !9# ( U ! .V ( / 223 >K* 480 (S..) ( . ( S , $ ! X . ( S YZ F .* ( IN LIMINE) ,[ .\; 3. , !6, ,/5!Z 9 $ YZ F .* ,U $ U .\; % - .#/ 0 05 TH DECEMBER, 2016 # ' 5 6 - 7$ SD/- SD /- .. ( ) ( ) 3 4 05/12/2016 . ; % - !8+9: ;:/+, 1) , 2) &''# 3) C ( / 4) ( /-()- 5) 5!Z 9 & C, * C , . 6) 9 N A > ; //':+ !8+// 2 , . DUB , * C , . ;