Alkaben B. Patel v. ITO

113 Taxmann.com 586High Court2020#10087 most cited

What is Alkaben B. Patel v. ITO authority for?

When interpreting "within six months" for reinvestment of capital gains, the period should be considered in calendar months rather than strictly based on specific dates of receipt of consideration and reinvestment.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2020 to 2022.

Also referred to as

Alkaben B. Patel v. ITO · capital gains reinvestment · six months rule · calendar months · receipt of consideration · reinvestment date · Section 54 · Section 54F · taxability

Judgments citing Alkaben B. Patel v. ITO

M/S Mitchell Associates, Mumbai vs. ITO 19(2)(3), Mumbai

Appeal is allowed

ITA 1718/MUM/2019[2013-14]Status: DisposedITAT Mumbai20 May 2022AY 2013-14
For Appellant: Shri K Gopal
Section 143(2)Section 143(3)Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC-I" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M/s Mitchell Associates F/12 Everest Bldg, 7th Floor, 156 Tardeo Road, Tardeo, Mumbai-400 034 [PAN: AAAFM7512K] ……………… Appellant Vs Income Tax Officer-19(2)(3), Mumbai, 2ND Floor Matru Mandir, Tardeo Road, Mumbai- 400007 …………….… Respondent Appearances For the Appellant/ Assessee : Shri K Gopal For the Respondent/Department Shri Nishant Somaiya Date of conclusion of hearing : 22.02.2022 Date of pronouncement of order : 20.05.2022 O R D E R Per Rahul Chaudhary, Judicial Member: 1. B…

Smt. Seema Agarwal, Kolkata vs. DCIT, C.C. - 2(3), Kolkata

Appeals are allowed

ITA 1185/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

Smt. Puja Agarwal, Kolkata vs. DCIT, C.C. - 2(3), Kolkata

Appeals are allowed

ITA 1184/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

Smt. Shalini Agarwal, Kolkata vs. DCIT, C.C. - 2(3), Kolkata

Appeals are allowed

ITA 1183/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

Shri Suresh Agarwal, Kolkata vs. DCIT, C.C. - 2(3), Kolkata

Appeals are allowed

ITA 1182/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

Smt. Mridul Agarwal, Kolkata vs. DCIT, C.C. - 2(3), Kolkata

Appeals are allowed

ITA 1181/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

Smt. Seema Agarwal, Kolkata vs. DCIT, C.C.- 2(3), Kolkata

Appeals are allowed

ITA 1180/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

Shri Ramesh Agarwal, Kolkata vs. DCIT, C.C. - 2(3), Kolkata

Appeals are allowed

ITA 1179/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

Shri Manish Agarwal, Kolkata vs. DCIT, C.C. - 2(3), Kolkata

Appeals are allowed

ITA 1178/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

Shri Rajnish Agarwal, Kolkata vs. DCIT, C.C. - 2(3), Kolkata

Appeals are allowed

ITA 1177/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

Alkaben B. Patel v. ITO (113 Taxmann.com 586) — Cited in 10 Judgments | BharatTax