, SMC .. , , ./ ITA NO.87/AHD/2013 ! ' / ASSESSMENT YEAR 2009-10 AJAYKUMAR D. GAJJAR, 7/2482, NEAR LALPIR DARGAH, UBHI SHERI, SAIYENDPURA, SURAT. PAN ADQPG0523M /V/S. ITO, WD-7(1), SURAT / APPELLANT !' / RESPONDENT #$% & / BY APPELLANT #$ '(#$ % & / BY RESPONDENT MR. S. L. CHANDEL, SR. DR ) '* % + , / DATE OF HEARING: 8/9/2016 -! - % + , /DATE OF PRONOUNCEMENT 8/9/2016 % / ORDER & , ' ( ) *+, . + /' 0 ) 1+() 4 56 20.11.2012 , ! ' 6 2009-10 . 7'89 : % * 0;< 2. % 7>, ) '* % + , 5 30/6/2016 % ) '* 56 8/9/2016 * #< . + /' ? @ A 0, , * B 0, C '+D /' ) '* # 0+ ) * ' 5 < ? . E#+F G, 0 0 + 0; H . + '0, 0+ ) ?I> ) 0, 0;< ? ! , 0 , D !, 5J, K ! ./ ITA NO.87/AHD/2013 2 ) 1+ EJLM ?ENO (') PPLO, 38 ?L,O 320 (5J, ) ' T'4 CIA ! '$ + ) U ' 0V ) 1+ 223 ?L, 480 (..) ) ! + 0 ) . + % ' X + + 0 ) YZ G 0, ( IN LIMINE) . [ + 0\< 3. . !'8, . +/7'Z % YZ G 0, . U % U+ 0\< % - .#/ 0 8 TH SEPTEMBER, 2016 # ' 5 6 - 7$ SD/- SD/- .. ( ) ( ) 56 8/9/2916 0 < % - !8+9: ;:/+, 1) . + 2) '(#$ 3) D+ ) 1+ 4) ) 1+-()- 5) 7'Z '+D, , D !, 0 6) O A? < //':+ !8+// 4 , 0 EUB , , D !, 0 <