Manilal Dasbhai Makwana v. Income-tax Officer, Ward-3(2)(3), Ahmedabad

96 Taxmann.com 219Reported decision2018#25944 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 139(1)Section 142A(1)Section 142A(6)Section 143(3)Section 147Section 148Section 2(14)(iii)Section 234A

Issues it is cited on

section 54

Judgments citing Manilal Dasbhai Makwana v. Income-tax Officer, Ward-3(2)(3), Ahmedabad

Ramsinhji Meraji Vanzara, Gandhinagar vs. The ITO, Ward-1, Gandhinagar

The appeal of the assessee is hereby allowed

ITA 1449/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad10 Dec 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Jagrat Shah, ARFor Respondent: Shri Uady Kishanrao Kakne, Sr. DR
Section 139(1)Section 2(14)(iii)Section 234ASection 250Section 270Section 54BSection 54B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.1449/Ahd/2025 (Assessment Year: 2018-19) Ramsinhji Meraji Vanzara, Income Tax Officer, Vs. Plot No. 575/1, Shivam, Sector-30, Ward-1, Shivam, Gandhinagar-382030 Gandhinagar [PAN : ACEPV0595M] (Appellant) .. (Respondent) Appellant by : Shri Jagrat Shah, AR Respondent by: Shri Uady Kishanrao Kakne, Sr. DR Date of Hearing 09.10.2025 Date of Pronouncement 10.12.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the assessee against the or…

Jignesh Sukhdevbhai Patel L/H of Sukhdev Patel, Surat vs. Income Tax Officer, Ward -2(3)(6), Surat

In the result, this ground of appeal is partly allowed

ITA 128/SRT/2023[2012-13]Status: DisposedITAT Surat19 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 128/Srt/2023 (Ay 2012-13) (Physical Court Hearing) Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, Surat, Room No.606, बनाम Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [Pan : Ajapp 1141 J] Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 142A(1)Section 142A(6)Section 143(3)Section 147Section 148Section 254(1)Section 50C

…आयकर अपीलीय अिधकरण, सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 128/SRT/2023 (AY 2012-13) (Physical court hearing) Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, Surat, Room No.606, बनाम Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [PAN : AJAPP 1141 J] Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Mehul Shah, CA राज" की ओर से /Revenue by Shri Mukesh J…

Shri Jignesh Jaysukhlal Ghiya, Vadodara vs. The DCIT Cirlce-4(2), Vadodara

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

ITA 324/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad07 Aug 2024AY 2013-14

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 139(1)Section 139(4)Section 143(3)Section 54Section 54F

…ether the assessee is entitled for claiming exemption u/s. 54 where the return is filed belatedly u/s. 139(4) of the Act. This issue is also considered by the Co-ordinate Bench of this Tribunal in the case of Manilal Dasbhai Makwana-Vs- ITO reported in (2018) 96 Taxmann.com 219 wherein held as follows: 10. We have carefully considered the submissions made on behalf of the Revenue and also perused the assessment order as well as the first appellate order of the CIT (A). The assessee in the present appeal has controverted the denial of deduction claimed under 5.548 towards capital gain arising sale of agricultural…

Manilal Dasbhai Makwana v. Income-tax Officer, Ward-3(2)(3), Ahmedabad (96 Taxmann.com 219) — Cited in 3 Judgments | BharatTax