Hiaben Jayantilal Shah v. ITO

310 ITR 31High Court2009#1717 most cited

What is Hiaben Jayantilal Shah v. ITO authority for?

When an assessee presents a registered valuer's report for an asset, the Assessing Officer, if forming an opinion that the value claimed is less than the fair market value, must refer the valuation to the Valuation Officer under Section 55A(a). The AO cannot unilaterally reject the registered valuer's report or resort to Section 55A(b) in such a scenario.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

Hiaben Jayantilal Shah v. ITO · Section 55A · registered valuer report · Assessing Officer · Valuation Officer reference · fair market value · Section 55A(a) · Section 55A(b) · DVO reference · property valuation

Also reported as

181 Taxmann 191

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 55fair market valuesection 143prescribedsection 14section 143(3)

Judgments citing Hiaben Jayantilal Shah v. ITO

Smt.Kaushikaben Nimeshbhai Patel, Surat vs. Income Tax Officer Ward-1(3)(7), Surat

In the result, the appeal of the assessee is allowed

ITA 6/SRT/2017[2012-13]Status: DisposedITAT Surat19 Jan 2021AY 2012-13

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.06/Srt/2017 "नधा"रण वष"/Assessment Year: 2012-13 Smt. Kaushikaben Nimeshbhai Patel, Vs The Income Tax Officer, A/42, Padariya Mohallo, Adajan . Ward-1(3)(7), Surat. Gam, Surat. [Pan: Biypp 0688 N] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Manish Shah – Ar राज"वक"ओर से /Revenue By Smt. Anupama Singla – Sr.Dr

Section 55A

…of the asset. Any such situation would be governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiaben Jayantilal Shah v. ITO [2009] 310 ITR 31/181 Taxman 191 (Guj.). In the said decision, it was held and observed as under:— "10. Under clause(a) of sec. 55A of the Act under the Assessing officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by the Registered Valuer, if th…

Shri Dilipbhai U.Udani, Rajkot, Jamnagar vs. The Commissioner of Income Tax-III, Rajkot-Gujarat

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

ITA 251/RJT/2014[2009-10]Status: DisposedITAT Rajkot02 Jun 2020AY 2009-10
For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri M.N. Maurya, CIT-D.R
Section 143(3)Section 16ASection 23Section 24Section 263Section 34ASection 35Section 37Section 45Section 55A

…of the asset. Any such situation would be governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiaben Jayantilal Shah v. ITO [2009] 310 ITR 31/181 taxman 191 (Guj.). In the said decision, it was held and observed as under:— "10. Under clause(a) of sec. 55A of the Act under the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by the Registered Valuer, if th…

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

…e governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiraben Jayantilal Shah vs. Income-tax Officer and another reported in [2009] 310 ITR 31(Guj).In the said decision, it was held and observed as under:- “10. Under clause(a) of sec. 55A of the Act under the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by the Registered Valuer, if the Assessing Offic…

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

…e governed by clause (a) of section 55A of the Act and the Assessing Officer could not have resorted to clause (b) thereof as held by the Division Bench of this Court in the case of Hiraben Jayantilal Shah vs. Income-tax Officer and another reported in [2009] 310 ITR 31(Guj).In the said decision, it was held and observed as under:- “10. Under clause(a) of sec. 55A of the Act under the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by the Registered Valuer, if the Assessing Offic…

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…

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…

Nikunjkumar D. Modi HUF, Surat vs. Income Tax Officer, Ward-1, Bardoli

In the result, the appeal of the assessee is allowed

ITA 549/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE: SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year :2012-13 Shri Jigneshkumar S. Modi (HUF) Vs. ITO, Modi Faliya, Kadodara, Tal. Palsana, Ward 1, Dist. Surat-394327, Gujarat Bardoli PAN/GIR No.: AAFHJ9730D Appellant Respondent Assessment Year :2012-13 Shri Vijaykumar Gamanlal Modi Vs. ITO, (HUF) Modi Faliya, Kadodara, Tal. Ward 1, Palsana, Dist. Surat-394327, Bardoli Gujarat PAN/GIR No.: AAHHV4108F Appellant Respondent Assessment Year :2012-13 Shri Gamandbhai Nanubhai Modi Vs. ITO, (HUF) Modi…

Anilkumar Gamanlal Modi, HUF, Surat vs. Income Tax Officer, Ward-1, Bardoli

In the result, the appeal of the assessee is allowed

ITA 548/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE: SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year :2012-13 Shri Jigneshkumar S. Modi (HUF) Vs. ITO, Modi Faliya, Kadodara, Tal. Palsana, Ward 1, Dist. Surat-394327, Gujarat Bardoli PAN/GIR No.: AAFHJ9730D Appellant Respondent Assessment Year :2012-13 Shri Vijaykumar Gamanlal Modi Vs. ITO, (HUF) Modi Faliya, Kadodara, Tal. Ward 1, Palsana, Dist. Surat-394327, Bardoli Gujarat PAN/GIR No.: AAHHV4108F Appellant Respondent Assessment Year :2012-13 Shri Gamandbhai Nanubhai Modi Vs. ITO, (HUF) Modi…

Madhuben Dilipbhai Modi, Surat vs. Income Tax Officer, Ward-1, Bardoli

In the result, the appeal of the assessee is allowed

ITA 547/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE: SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year :2012-13 Shri Jigneshkumar S. Modi (HUF) Vs. ITO, Modi Faliya, Kadodara, Tal. Palsana, Ward 1, Dist. Surat-394327, Gujarat Bardoli PAN/GIR No.: AAFHJ9730D Appellant Respondent Assessment Year :2012-13 Shri Vijaykumar Gamanlal Modi Vs. ITO, (HUF) Modi Faliya, Kadodara, Tal. Ward 1, Palsana, Dist. Surat-394327, Bardoli Gujarat PAN/GIR No.: AAHHV4108F Appellant Respondent Assessment Year :2012-13 Shri Gamandbhai Nanubhai Modi Vs. ITO, (HUF) Modi…

Gamanlal Nanubhai Modi HUF, Surat vs. Income Tax Officer, Ward-1, Bardoli

In the result, the appeal of the assessee is allowed

ITA 546/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE: SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year :2012-13 Shri Jigneshkumar S. Modi (HUF) Vs. ITO, Modi Faliya, Kadodara, Tal. Palsana, Ward 1, Dist. Surat-394327, Gujarat Bardoli PAN/GIR No.: AAFHJ9730D Appellant Respondent Assessment Year :2012-13 Shri Vijaykumar Gamanlal Modi Vs. ITO, (HUF) Modi Faliya, Kadodara, Tal. Ward 1, Palsana, Dist. Surat-394327, Bardoli Gujarat PAN/GIR No.: AAHHV4108F Appellant Respondent Assessment Year :2012-13 Shri Gamandbhai Nanubhai Modi Vs. ITO, (HUF) Modi…

Vijaykumar Gamanlal Modi, HUF, Surat vs. Income Tax Officer, Ward-1, Bardoli

In the result, the appeal of the assessee is allowed

ITA 545/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE: SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year :2012-13 Shri Jigneshkumar S. Modi (HUF) Vs. ITO, Modi Faliya, Kadodara, Tal. Palsana, Ward 1, Dist. Surat-394327, Gujarat Bardoli PAN/GIR No.: AAFHJ9730D Appellant Respondent Assessment Year :2012-13 Shri Vijaykumar Gamanlal Modi Vs. ITO, (HUF) Modi Faliya, Kadodara, Tal. Ward 1, Palsana, Dist. Surat-394327, Bardoli Gujarat PAN/GIR No.: AAHHV4108F Appellant Respondent Assessment Year :2012-13 Shri Gamandbhai Nanubhai Modi Vs. ITO, (HUF) Modi…

Jigneshkumar S. Modi HUF, Surat vs. Income Tax Officer, Ward-1, Bardoli

In the result, the appeal of the assessee is allowed

ITA 544/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE: SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year :2012-13 Shri Jigneshkumar S. Modi (HUF) Vs. ITO, Modi Faliya, Kadodara, Tal. Palsana, Ward 1, Dist. Surat-394327, Gujarat Bardoli PAN/GIR No.: AAFHJ9730D Appellant Respondent Assessment Year :2012-13 Shri Vijaykumar Gamanlal Modi Vs. ITO, (HUF) Modi Faliya, Kadodara, Tal. Ward 1, Palsana, Dist. Surat-394327, Bardoli Gujarat PAN/GIR No.: AAHHV4108F Appellant Respondent Assessment Year :2012-13 Shri Gamandbhai Nanubhai Modi Vs. ITO, (HUF) Modi…

Nitin Kumar Gamanlal Modi HUF, Surat vs. Income Tax Officer, Ward-1, Bardoli

In the result, the appeal of the assessee is allowed

ITA 551/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE: SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year :2012-13 Shri Jigneshkumar S. Modi (HUF) Vs. ITO, Modi Faliya, Kadodara, Tal. Palsana, Ward 1, Dist. Surat-394327, Gujarat Bardoli PAN/GIR No.: AAFHJ9730D Appellant Respondent Assessment Year :2012-13 Shri Vijaykumar Gamanlal Modi Vs. ITO, (HUF) Modi Faliya, Kadodara, Tal. Ward 1, Palsana, Dist. Surat-394327, Bardoli Gujarat PAN/GIR No.: AAHHV4108F Appellant Respondent Assessment Year :2012-13 Shri Gamandbhai Nanubhai Modi Vs. ITO, (HUF) Modi…

Sanmukhlal Nanubhai Modi HUF, Surat vs. Income Tax Officer, Ward-1, Bardoli, Surat

In the result, the appeal of the assessee is allowed

ITA 550/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE: SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year :2012-13 Shri Jigneshkumar S. Modi (HUF) Vs. ITO, Modi Faliya, Kadodara, Tal. Palsana, Ward 1, Dist. Surat-394327, Gujarat Bardoli PAN/GIR No.: AAFHJ9730D Appellant Respondent Assessment Year :2012-13 Shri Vijaykumar Gamanlal Modi Vs. ITO, (HUF) Modi Faliya, Kadodara, Tal. Ward 1, Palsana, Dist. Surat-394327, Bardoli Gujarat PAN/GIR No.: AAHHV4108F Appellant Respondent Assessment Year :2012-13 Shri Gamandbhai Nanubhai Modi Vs. ITO, (HUF) Modi…

M/S Shri Venu Pipe Industries, Junagadh vs. The Income Tax Officer, Ward-1(2), Junagadh

In the result, the appeal of the assessee is allowed

ITA 330/RJT/2014[2009-10]Status: DisposedITAT Rajkot25 Apr 2019AY 2009-10

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 330/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2009-2010 M/S Shri Venu Pipe Income Tax Officer, Industries, Dolatpara, Vs. Ward-1(2), Rajkot Road, Junagadh. Junagadh.

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 330/RJT/2014 "नधा"रण वष"/Asstt. Year: 2009-2010 M/s Shri Venu Pipe Income Tax Officer, Industries, Dolatpara, Vs. Ward-1(2), Rajkot Road, Junagadh. Junagadh. PAN: ABAFS2183B (Applicant) (Respondent) : Assessee by Shri Mehul Ranpura, A.R : Revenue by Shri Praveen Kumar Verma, Sr. D.R सुनवाई क" तार"ख/Date of Hearing : 09/04/2019 घोषणा क" तार"ख /Date of Pronouncement: 25…

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

…ct. The CIT (A) further, considered the estimated value at Rs.150 per sq. meter. As such the AO cannot reduce the fair market value as on 01.04.1981 as held by the Hon`ble Jurisdictional High Court of Gujarat in the case of Hiaben Jayantilal Shah v ITO [2009] 310 ITR 31 (Guj)/ 181 Taxman 191 (Gujarat) wherein it has been held as under: “Under clause (a) of section 55A, the Assessing Officer is entitled to make the reference to the Valuation Officer in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by the registered valuer and the Assessing Officer is of the…

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…

ITO, WD-3(3), Kolkata vs. M/S Pioneer Iron & Steel Corporation Pvt. Ltd., Howrah

In the result, the appeal filed by the Revenue is dismissed

ITA 203/KOL/2016[2011-2012]Status: DisposedITAT Kolkata13 Jun 2018AY 2011-2012

Bench: Shri S. S. Viswanethra Ravi, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.203/Kol/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Ito, Ward-3(3), Kolkata Vs. M/S. Pioneer Iron & Steel Corporation (P) Ltd. Aaykar Bhawan, P-7, 4Th Floor, 6, Tarachand Ganguly Street, Howrah – Chowringhee Sq., Kolkata – 700 069. 711202. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aabcp 6093 L (Appellant) .. (Respondent)

For Appellant: Shri A. K. Tiwari, CIT(DR)For Respondent: Shri R. K. Patodi, FCA
Section 143(3)Section 2(47)(v)Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI S. S. VISWANETHRA RAVI, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.203/Kol/2016 ("नधा"रणवष" / Assessment Year: 2011-12) ITO, Ward-3(3), Kolkata Vs. M/s. Pioneer Iron & Steel Corporation (P) Ltd. Aaykar Bhawan, P-7, 4th Floor, 6, Tarachand Ganguly Street, Howrah – Chowringhee Sq., Kolkata – 700 069. 711202. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AABCP 6093 L (Appellant) .. (Respondent) Appellant by : Shri A. K. Tiwari, CIT(DR) Respondent by :Shri R. K. Patodi, FCA सुनवाईक"तार"ख/ Date of Hearing : 25/04/2018 घोषणाक"तार"ख/Date of Pronouncement : 13/06/…