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

The DCIT, Circle-9, Surat vs. M/S. I.P. Patel & Co., Surat

In the result appeal of Ilaben K

ITA 781/AHD/2011[2004-05]Status: PendingITAT Surat05 Mar 2018AY 2004-05

Bench: Shri Rajpal Yadav

For Appellant: Hemanshu Shah, A.RFor Respondent: Aditya Shukla, Sr. D.R
Section 55A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ -SMC अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – SMC BENCH AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 781,784 & 785/Ahd/2011 "नधा"रण वष"/Asstt. Year: 2011-12 (1)Late Shantaben P Patel, Vs. Income-tax Officer, Ward-6(5), L/H Govindbhai P. Patel, 36, Ahmedabad Gourav Co-op. Society V.T. Park, Gota Road, Chandlodiya, Ahmedabad PAN: BFCPP6980A (2) Babubhai Ramanlal Patel Vs. Dy. Commissioner of Income- ‘Darshak’, 14A Swastik tax,Circle-1, Ahmedabad Society, Punjabi Hall Gali, Navrangpura, Ahmedabad- 380009 PAN: ABYPP8048A (3)…

Sangita D. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4250/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Vithabai A. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4249/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Deepak A. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4244/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Manohar N. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4243/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Nirabai S. Patil, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4242/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Kashibai N. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4241/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Alka M. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4240/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Anil K. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4239/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Kisan N. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4238/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Sunil R. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4237/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Shalini S. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4236/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Ravikant R. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4235/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Nirmala R. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4234/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Rajaram S. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4233/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

…High Court 3. ITA -Vs- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Sandeep P. Mhatre, Thane vs. ITO WD 3(2), Kalyan

In the result, all appeals of the assessees are allowed

ITA 4232/MUM/2015[2004-05]Status: DisposedITAT Mumbai10 Aug 2016AY 2004-05

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.4226/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Pandurang G. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aozpm 3751 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4227/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Ravindra P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0812 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4228/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Anil P. Mhatre, Flat No.102/103, Vs. Ito Ward-3(2), Kalyan Narcheti, Beturkar Pada, Kalyan (W), District Thane-411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0860 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4229/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Smt. Baijabai P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Apkpm 7326 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 55A

…- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), ITA No.5511/Mum/2012 dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Sunil P. Mhatre, Thane vs. ITO WD 3(2), Kalyan

In the result, all appeals of the assessees are allowed

ITA 4231/MUM/2015[2004-05]Status: DisposedITAT Mumbai10 Aug 2016AY 2004-05

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.4226/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Pandurang G. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aozpm 3751 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4227/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Ravindra P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0812 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4228/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Anil P. Mhatre, Flat No.102/103, Vs. Ito Ward-3(2), Kalyan Narcheti, Beturkar Pada, Kalyan (W), District Thane-411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0860 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4229/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Smt. Baijabai P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Apkpm 7326 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 55A

…- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), ITA No.5511/Mum/2012 dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Madhukar P. Mhatre, Thane vs. ITO WD 3(2), Kalyan

In the result, all appeals of the assessees are allowed

ITA 4230/MUM/2015[2004-05]Status: DisposedITAT Mumbai10 Aug 2016AY 2004-05

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.4226/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Pandurang G. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aozpm 3751 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4227/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Ravindra P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0812 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4228/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Anil P. Mhatre, Flat No.102/103, Vs. Ito Ward-3(2), Kalyan Narcheti, Beturkar Pada, Kalyan (W), District Thane-411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0860 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4229/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Smt. Baijabai P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Apkpm 7326 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 55A

…- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), ITA No.5511/Mum/2012 dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Baijabai P. Mhatre, Thane vs. ITO WD 3(2), Kalyan

In the result, all appeals of the assessees are allowed

ITA 4229/MUM/2015[2004-05]Status: DisposedITAT Mumbai10 Aug 2016AY 2004-05

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.4226/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Pandurang G. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aozpm 3751 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4227/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Ravindra P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0812 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4228/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Anil P. Mhatre, Flat No.102/103, Vs. Ito Ward-3(2), Kalyan Narcheti, Beturkar Pada, Kalyan (W), District Thane-411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0860 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4229/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Smt. Baijabai P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Apkpm 7326 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 55A

…- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), ITA No.5511/Mum/2012 dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…

Anil P. Mhatre, Thane vs. ITO WD 3(2), Kalyan

In the result, all appeals of the assessees are allowed

ITA 4228/MUM/2015[2004-05]Status: DisposedITAT Mumbai10 Aug 2016AY 2004-05

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.4226/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Pandurang G. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aozpm 3751 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4227/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Ravindra P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0812 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4228/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Anil P. Mhatre, Flat No.102/103, Vs. Ito Ward-3(2), Kalyan Narcheti, Beturkar Pada, Kalyan (W), District Thane-411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0860 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4229/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Smt. Baijabai P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Apkpm 7326 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 55A

…- Jyoti Construction Co., ITA No.2393/Muml2014 dt. 27.04.2016 - Hon. Members, "J" Bench, IT AT Mumbai 4. ITA -Vs- Rabinder H. Chhabra (HUF), ITA No.5511/Mum/2012 dt. 23.05.2014 - Hon. Members, "0" Bench, IT A T Mumbai 5. Hiaben Jayantilal Shah -Vs- ITA & Anr. 310 ITR 31 (Guj) (2009) 6. The Finance Bill 2012, Bill No. 11 of2012. 7. On the other hand, ld. DR relied on the order of lower authorities and contended that the CIT(A) has relied on the sale instances of village Chikanghar, Kalyan, the land of the assessee was located at village Gandhare, Kalyan and the location and other factors were comparable. 8. I have…