CIT v. Gauranginiben S. Shodhan Inld. Vs. CIT

45 Taxmann.com 356High Court2014#7464 most cited

What is CIT v. Gauranginiben S. Shodhan Inld. Vs. CIT authority for?

The Assessing Officer cannot reduce the value adopted by the assessee based on a Registered Valuer's report if the value is claimed in accordance with the Registered Valuer's estimate. A reference to the DVO for ascertaining fair market value as on 1.4.1981 was not competent prior to the amendment in section 55A with effect from 1.7.2012.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Gauranginiben S. Shodhan · Section 55A · Section 48 · fair market value · Registered Valuer · DVO · long term capital gain · 1.4.1981 valuation

Sections most often in play

Section 147Section 55ASection 143(3)Section 144BSection 148Section 155(15)Section 48Section 50C

Issues it is cited on

section 55asection 55long term capital gainsection 143section 14

Judgments citing CIT v. Gauranginiben S. Shodhan Inld. Vs. CIT

Vijay Pal Singh, Hardoi vs. Assessment Unit, NFAC

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

ITA 56/LKW/2026[2019-20]Status: DisposedITAT Lucknow30 Mar 2026AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 147ASection 50CSection 50C(2)Section 55ASection 56(2)(vii)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.56/LKW/2026 Assessment year:2019-20 Vijay Pal Singh, Vs. Assessment Unit, 14 Nageta Road, NFAC. Hardoi - 241001 PAN:ADJPS 9683H (Appellant) (Respondent) Appellant by Shri Vijay Prakash Agarwal, Advocate Respondent by Shri R.R.N. Shukla, Addl. CIT-D.R. O R D E R Per :Shri Anadee Nath Misshra, A.M. (A) In this case, assessment order dated 21.03.2024 was passed by the Assessing Officer under section (u/s.) 147 r.w.s. 144 B of the Income Tax Act, 19…

Jayendrabhai Kantilal Patel, Vadodara vs. The ITO, Ward-1(2)(4), Vadodara

In the result, the appeal filed by the assessee is allowed

ITA 1732/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad14 Nov 2025AY 2011-12

Bench: DR. BRR KUMAR (Vice President), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri M K Patel, AdvocateFor Respondent: Shri Rohit Aasudani, Sr. DR
Section 143(3)Section 55A

…आयकर अपीलीय अिधकरण,अहमदाबाद "ायपीठ ‘SMC’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year: 2011-12 Jayendrabhai Kantilal Patel, The Income Tax Officer, A-3/24, Yogiraj Residency, Opp. Ward-1(2)(4), Vs Yash Complex, 30 Meter Wide Vadodara Road, Gotri, Vadodara-390021 [PAN No.:ACTPP8112D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant by : Shri M K Patel, Advocate Respondent by : Shri Rohit Aasudani, Sr. DR सुनवाई की तारीख/Date of Hearing: 12.11.2025 घोषणा की तारीख /Date of Pronouncement: 14.…

Shri Neerav Shailesh Parekh, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-11, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 535/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2008-09

Bench: Ms. Suchitra Kambleassessment Year: 2008-09

Section 143(1)Section 143(2)Section 48

…the sale consideration for transfer of unquoted shares. What was allowed to be substituted was only the cost of acquisition under Section 48 read with Section 55A of the Act. The Ld. AR relied upon the following decisions :- a) Gaurangiaben S. Shodhan (2014) 45 Taxmann.com 356 (Guj) b) Hiaben Jayantilal Shah, 310 ITR 31 c) Akash Associatioan (2016) 76 Taxmann.com 344 (Ahd. Tribunal) which is confirmed by the Hon’ble Gujarat High Court in (2017) 87 Taxmann.com 84. d) Eldeco Infrastructure & Properties Limited (2012) 23 Taxmann.com 17 (Delhi) 6. The Ld. AR further submitted that Section 50CA is the Section which…

Kirankumar Ramanlal Naik, Surat vs. Income Tax Officer, Ward 2(3)(2), Surat

In the result, the appeal of the assessee is allowed

ITA 18/SRT/2023[2012-13]Status: DisposedITAT Surat18 Apr 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.18/Srt/2023 "नधा"रण वष"/Assessment Year: (2012-13) (Virtual Hearing) Kirankumar Ramanlal Naik, Vs. Income Tax Officer, 415, Dabhi Street, Near Zanda Chowk, Ward-2(3)(2), Room No.615, 6Th Floor, Aayakar Bhavan, Mota Varachha, Surat – 395006. Majura Gate, Surat-395001 (""थ" /Respondent) (अपीलाथ" /Appellant) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akcpn2062P िनधा"रती की ओर से /Appellant By Shri Rushin Patel, Ar राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing 11/04/2023 घोषणा की तारीख/Date Of Pronouncement 18/04/2023

Section 143(3)Section 147Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.18/SRT/2023 "नधा"रण वष"/Assessment Year: (2012-13) (Virtual Hearing) Kirankumar Ramanlal Naik, Vs. Income Tax Officer, 415, Dabhi Street, Near Zanda Chowk, Ward-2(3)(2), Room No.615, 6th Floor, Aayakar Bhavan, Mota Varachha, Surat – 395006. Majura Gate, Surat-395001 (""थ" /Respondent) (अपीलाथ" /Appellant) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AKCPN2062P िनधा"रती की ओर से /Appellant by Shri Rushin Patel, AR राज"व क" ओर से /Respondent by Shri Vinod Kumar, Sr. DR सुनवाई की तारीख/Date of Heari…

Kum.Kulsum Abdulrazak Bangadiwala, Baroda vs. Income Tax Officer, Ward-5(3), Baroda

In the result, we see no reason to interfere

ITA 2036/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad07 Feb 2020AY 2011-12

Bench: Shri Rajpal Yadav, Vice-आयकर अपील सं./ Ita.No.1802/Ahd/2016 "नधा"रण वष"/ Asstt. Year: 2011-2012 Mohmmad Afaque Abdulrazak Ito, Ward-5(1) Bangdiwala Baroda. Vs J.M. Villa, Killedar Kancha B/H. Mes Girls School Gendigate Baroda 390 001 Pan : Avvpb 8654 P आयकर अपील सं./ Ita.No.2036/Ahd/2017 "नधा"रण वष"/ Asstt. Year: 2011-2012 Kum. Kulsum Abdulrazak Ito, Ward-5(3) Baroda. Bangdiwala Vs J.M. Villa, Killedar Kancha B/H. Mes Girls School Gendigate Baroda 390 001 Pan : Aylpb 8030 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Kinjal Shah, Ar Revenue By : Shri Dilip Kumar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 06/02/2020 घोषणा क" तार"ख /Date Of Pronouncement: 07/02/2020 आदेश/O R D E R

For Appellant: Smt. Kinjal Shah, ARFor Respondent: Shri Dilip Kumar, Sr.DR
Section 50CSection 54F

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT आयकर अपील सं./ ITA.No.1802/Ahd/2016 "नधा"रण वष"/ Asstt. Year: 2011-2012 Mohmmad Afaque Abdulrazak ITO, Ward-5(1) Bangdiwala Baroda. Vs J.M. Villa, Killedar Kancha B/h. MES Girls School Gendigate Baroda 390 001 PAN : AVVPB 8654 P आयकर अपील सं./ ITA.No.2036/Ahd/2017 "नधा"रण वष"/ Asstt. Year: 2011-2012 Kum. Kulsum Abdulrazak ITO, Ward-5(3) Baroda. Bangdiwala Vs J.M. Villa, Killedar Kancha B/h. MES Girls School Gendigate Baroda 390 001 PAN : AYLPB 8030 A अपीलाथ"/ (Appel…

Mohmmad Afaque Abdulrazak Bangdiwala, Ahmedabad vs. The Income Tax Officer, Ward-5(1), Baroda

In the result, we see no reason to interfere

ITA 1802/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad07 Feb 2020AY 2011-12

Bench: Shri Rajpal Yadav, Vice-आयकर अपील सं./ Ita.No.1802/Ahd/2016 "नधा"रण वष"/ Asstt. Year: 2011-2012 Mohmmad Afaque Abdulrazak Ito, Ward-5(1) Bangdiwala Baroda. Vs J.M. Villa, Killedar Kancha B/H. Mes Girls School Gendigate Baroda 390 001 Pan : Avvpb 8654 P आयकर अपील सं./ Ita.No.2036/Ahd/2017 "नधा"रण वष"/ Asstt. Year: 2011-2012 Kum. Kulsum Abdulrazak Ito, Ward-5(3) Baroda. Bangdiwala Vs J.M. Villa, Killedar Kancha B/H. Mes Girls School Gendigate Baroda 390 001 Pan : Aylpb 8030 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Kinjal Shah, Ar Revenue By : Shri Dilip Kumar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 06/02/2020 घोषणा क" तार"ख /Date Of Pronouncement: 07/02/2020 आदेश/O R D E R

For Appellant: Smt. Kinjal Shah, ARFor Respondent: Shri Dilip Kumar, Sr.DR
Section 50CSection 54F

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT आयकर अपील सं./ ITA.No.1802/Ahd/2016 "नधा"रण वष"/ Asstt. Year: 2011-2012 Mohmmad Afaque Abdulrazak ITO, Ward-5(1) Bangdiwala Baroda. Vs J.M. Villa, Killedar Kancha B/h. MES Girls School Gendigate Baroda 390 001 PAN : AVVPB 8654 P आयकर अपील सं./ ITA.No.2036/Ahd/2017 "नधा"रण वष"/ Asstt. Year: 2011-2012 Kum. Kulsum Abdulrazak ITO, Ward-5(3) Baroda. Bangdiwala Vs J.M. Villa, Killedar Kancha B/h. MES Girls School Gendigate Baroda 390 001 PAN : AYLPB 8030 A अपीलाथ"/ (Appel…

Shri Bharatkumar Jayantilal Patel, Ahmedabad vs. ITO, Ward-2(2)(1), Ahmedabad

In the result, we see no reason to interfere

ITA 2483/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad17 Oct 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.2483/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2011-12

For Appellant: Shri Samir Sheth, ARFor Respondent: Shri Mudit Nagpal, Sr.DR
Section 148Section 55A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘B’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2483/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2011-12 Shri Bharatkumar Jayantilal Patel Vs. ITO,Ward-2(2)(1) Ahmedabad. 309/1878, Subhash Nagar Gujarat Housing Board Chandkheda, Ahmedabad PAN : APGPP 6239 M अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri Samir Sheth, AR Revenue by : Shri Mudit Nagpal, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 20/09/2018 घोषणा क" तार"ख /Date of Pronouncement…

Shri Mahesh Naginbhai Patel, Surat vs. The Income Tax Officer, Ward-2(3)(3), Surat

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

ITA 1070/AHD/2017[2012-13]Status: DisposedITAT Surat18 Jul 2019AY 2012-13

Bench: Shri H. S. Sidhu & Shri O. P. Meenaआ.अ.सं./I.T.A No.1070/Ahd/2017 िनधा"रणवष"/Assessment Year: 2012-13 Shri Mahesh Naginbhai Patel, V. Income Tax Officer, Patel Faliya, At & Post : Saniya Ward- 2(3)(3) Kande , Taluka: Choryasi, Aayakar Bhavan Surat District-Surat Pan: Ascpp 6022 D अपीलाथ" Appellant ""यथ"/Respondent

Section 54FSection 55A

…Page 1 of 6 Mahesh Naginbhai Patel v. ITO 2(3) (3) Surat/I.T.A. No. 1070/AHD/2017/A.Y.2012-13 आयकरअपीलीयअिधकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.1070/AHD/2017 िनधा"रणवष"/Assessment Year: 2012-13 Shri Mahesh Naginbhai Patel, V. Income Tax Officer, Patel Faliya, At & Post : Saniya Ward- 2(3)(3) Kande , Taluka: Choryasi, Aayakar Bhavan Surat District-Surat PAN: ASCPP 6022 D अपीलाथ" Appellant ""यथ"/Respondent Shri Bharat Jhaveri, Advocate िनधा"रतीक"ओरसे Assessee by Shri R. P. Rast…

Kantilal Manilal Patel, Ahmedabad vs. The ITO, Ward-4(2)(2), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 2536/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

For Appellant: Shri S.N. Divetia, ARFor Respondent: Shri S.K. Dev, Sr.DR
Section 143(1)Section 147Section 54ESection 55A

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2536/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-13 Kantilal Manilal Patel Vs. ITO, Ward-4(2)(2) 172, Patel Vas Khadaki Ahmedabad. Chandlodia Ahmedabad 382 481 PAN : AICPP 1839 Q (Respondent) (Applicant) Assessee by : Shri S.N. Divetia, AR Revenue by : Shri S.K. Dev, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 04/07/2019 घोषणा क" तार"ख /Date of Pronouncement: 08 /07/2019 आदेश/O R D E R PER RAJPAL…

Smt. Dhirajben Pravinbhai Patel, Nadiad vs. The Income Tax Officer, Ward-3, Nadiad

In the result, both appeals of the assessees are allowed

ITA 902/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad10 Apr 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.902/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2009-10 Smt. Dhirajben Pravinbhai Patel Vs. Ito, Ward-3 Ramipoura, Dakor Nadiad. Dist. Kheda Nadiad 388 225 Pan : Bgwpp 6338 R "नधा"रण वष"/Asstt. Year: 2009-10 Shardaben Chimanlal Patel Vs. Ito, Ward-1(2)(5) Kal Bhairav Mandir Baroda. Sevasi Vadodara. Pan : Bobpp 2349 F

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Jayant Jhaveri, Sr.DR
Section 55A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘B’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.902/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2009-10 Smt. Dhirajben Pravinbhai Patel Vs. ITO, Ward-3 Ramipoura, Dakor Nadiad. Dist. Kheda Nadiad 388 225 PAN : BGWPP 6338 R "नधा"रण वष"/Asstt. Year: 2009-10 Shardaben Chimanlal Patel Vs. ITO, Ward-1(2)(5) Kal Bhairav Mandir Baroda. Sevasi Vadodara. PAN : BOBPP 2349 F अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri Sunil Talati, AR Revenue by : S…

Shardaben Chimanlal Patel, Vadodara vs. ITO, Ward-1(2) (5), Vadodara

In the result, both appeals of the assessees are allowed

ITA 1754/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad10 Apr 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.902/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2009-10 Smt. Dhirajben Pravinbhai Patel Vs. Ito, Ward-3 Ramipoura, Dakor Nadiad. Dist. Kheda Nadiad 388 225 Pan : Bgwpp 6338 R "नधा"रण वष"/Asstt. Year: 2009-10 Shardaben Chimanlal Patel Vs. Ito, Ward-1(2)(5) Kal Bhairav Mandir Baroda. Sevasi Vadodara. Pan : Bobpp 2349 F

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Jayant Jhaveri, Sr.DR
Section 55A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘B’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.902/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2009-10 Smt. Dhirajben Pravinbhai Patel Vs. ITO, Ward-3 Ramipoura, Dakor Nadiad. Dist. Kheda Nadiad 388 225 PAN : BGWPP 6338 R "नधा"रण वष"/Asstt. Year: 2009-10 Shardaben Chimanlal Patel Vs. ITO, Ward-1(2)(5) Kal Bhairav Mandir Baroda. Sevasi Vadodara. PAN : BOBPP 2349 F अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri Sunil Talati, AR Revenue by : S…

Late Manishbhai Nagindas Gajjar, Surat vs. The Income Tax Officer, Ward-6(3), Surat

In the result, the appeal of the assessee for in ITA

ITA 1335/AHD/2016[2011-12]Status: DisposedITAT Surat18 Dec 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.1335/Ahd/2016 िनधा"रण वष"/A.Y.:2011-12 Late Manishbhai Nagindas Gajjar Vs. Income Tax Officer, Through L/H Illaben Manishbhai Ward- 6(3) Surat Gajjar, 316Kh Luhar Mohhallo , Palgam, Chaurasi Surat 359009 Pan: Aovpg 1860K अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 55A

…L/h Late Manishbhai Gajjar Smt.Ilaben Manishbhai v. ITO-WD-6(3) Surat /I.T.A. No.1335 & 1336/Ahd/2016/A.Y:11-12 Page 1 of 17 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.1335/Ahd/2016 िनधा"रण वष"/A.Y.:2011-12 Late Manishbhai Nagindas Gajjar Vs. Income Tax Officer, through L/H Illaben Manishbhai Ward- 6(3) Surat Gajjar, 316KH Luhar Mohhallo , Palgam, Chaurasi Surat 359009 PAN: AOVPG 1860K अपीलाथ" Appellant ""यथ"/R…

Shri Ambalal Somabhai (Kumbhar) Prajapati, Ahmedabad vs. The Income Tax Officer, Ward-7(1)(2), Ahmedabad

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

ITA 315/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad18 Sept 2018AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 315/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 Shri Ambalal Somabhai (Kumbhar) Prajapati Ito, Ward-7(1)(2) 1, Devi Annapurna Society Vs Ahmedabad. Nr. Gurudwara, B/H. West & Park Thaltej, Bodakdev Ahmedabad 380058. Pan : Abgpk 5078 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri P.F. Jain, Ar Revenue By : Shri S.K. Dev, Sr.Dr

For Appellant: Shri P.F. Jain, ARFor Respondent: Shri S.K. Dev, Sr.DR
Section 143(1)Section 147Section 154Section 2(14)(iii)Section 55A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 315/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 Shri Ambalal Somabhai (Kumbhar) Prajapati ITO, Ward-7(1)(2) 1, Devi Annapurna Society Vs Ahmedabad. Nr. Gurudwara, B/h. West & Park Thaltej, Bodakdev Ahmedabad 380058. PAN : ABGPK 5078 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri P.F. Jain, AR Revenue by : Shri S.K. Dev, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 09/08/2018 घोषणा क" त…

Gujarat Fluorochemicals Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Vadodara

In the result, both appeals of the assessee are partly allowed

ITA 805/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad03 Aug 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.805/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 & Asst.Year : 2013-2014

For Appellant: Shri S.N. Soparkar and Shri Parin Shah, ARFor Respondent: Shri O.P. Vaishnav, CIT-DR
Section 115JSection 143(2)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.805/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 AND Asst.Year : 2013-2014 Gujarat Fluorochemicals Ltd. Vs. DCIT, Cir.1(1)(1) 2nd Floor, ABS Tower Vadodara. Old Padra Road Vadodara 390 007. PAN : AAACG 6725 H अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri S.N. Soparkar and Shri Parin Shah, AR Revenue by : Shri O.P. Vaishnav, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 12/07/2018 घोषणा…

Gujarat Flurochemicals Limited., Vadodara vs. The ACIT, Circle-1(1)(1), Vadodara

In the result, both appeals of the assessee are partly allowed

ITA 2744/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Aug 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.805/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 & Asst.Year : 2013-2014

For Appellant: Shri S.N. Soparkar and Shri Parin Shah, ARFor Respondent: Shri O.P. Vaishnav, CIT-DR
Section 115JSection 143(2)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.805/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 AND Asst.Year : 2013-2014 Gujarat Fluorochemicals Ltd. Vs. DCIT, Cir.1(1)(1) 2nd Floor, ABS Tower Vadodara. Old Padra Road Vadodara 390 007. PAN : AAACG 6725 H अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri S.N. Soparkar and Shri Parin Shah, AR Revenue by : Shri O.P. Vaishnav, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 12/07/2018 घोषणा…

CIT v. Gauranginiben S. Shodhan Inld. Vs. CIT (45 Taxmann.com 356) — Cited in 15 Judgments | BharatTax