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Section 143(3)85 Addition to Income77 Section 80I61 Disallowance60 Section 14A47 TDS34 Deduction31 Section 143(2)30 Penalty24 Section 147

DCIT CIRCLE-3(3), AHMEDABAD vs. SHRI ALPESHKUMAR C.PATEL, AHMEDABAD

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

ITA 1991/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1908/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2011-2012 Alpeshkumar C. Patel, A.C.I.T., 503, Milestone Building, Vs. Circle-3(3), Drive In Road, Ahmedabad. Thaltej, Ahmedabad-380052. Pan: Aeapp9489G

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Ajay Pratap Singh CIT. D.R with Shri V.K. Singh, Sr.D.R

Section 41(1)Section 54F

capital gain in the event the assessee makes the sale of its bungalow in dispute. It is because the revenue has not doubted on the incurrence of such expenses while framing the assessment. Besides the above, all the necessary details of the construction expenses were made available to the authorities below along with the addresses and the payments were made

SHRI VATSAL NAVNITLAL PARIKH,AHMEDABAD vs. ITO, WARD-5(2)(1), AHMEDABAD

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DCIT CIRCLE-3(3), AHMEDABAD vs. SHRI ALPESHKUMAR C.PATEL, AHMEDABAD

SHRI VATSAL NAVNITLAL PARIKH,AHMEDABAD vs. ITO, WARD-5(2)(1), AHMEDABAD

DCIT CIRCLE-3(3), AHMEDABAD vs. SHRI ALPESHKUMAR C.PATEL, AHMEDABAD

SHRI VATSAL NAVNITLAL PARIKH,AHMEDABAD vs. ITO, WARD-5(2)(1), AHMEDABAD

SMT. RAJSHRI VASTAL PARIKH,AHMEDABAD vs. ITO, WARD-5(2)(3), AHMEDABAD

JCIT(OSD), CIR-3(1)(2), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE (INDIA) LTD, HARYANA

RECKITT BENCKISER HEALTHCARE INDIA PVT. LTD., ( FORMERLY KNOWN AS RECKITT BENCKISER HEALTHCARE INDIA LTD.,),HARYANA vs. DCIT, CIRCLE-3(1)(2), AHMEDABAD

VISHAL EXPORTS OVERSEAS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-8,, AHMEDABAD

SHRI CHAITANYA BANSIBHAI. NAGORI,AHMEDABAD vs. THE PR. CIT-4, AHMEDABAD

SHAMA AJAY PATEL,AHMEDABAD vs. THE CIT(IT & TP), AHMEDABAD

JOGESHBHAI RAMANLAL PATEL,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

SEJALBEN PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA

BINITABEN SANDIPKUMAR PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA

THE ITO, WARD-1(1)(2),, AHMEDABAD vs. M/S. BAJAJ HERBALS PVT. LTD.,, AHMEDABAD

THE DCIT, CENTRAL CIRCLE-2(1),, AHMEDABAD vs. DOLPHIN LABORATORIES LTD.,( NOW KNOWN AS INTAS PHARMACEUTICALS LTD.,), AHMEDABAD

THE DCIT, CENTRAL CIRCLE-2(1),, AHMEDABAD vs. DOLPHIN LABORATORIES LTD.,( NOW KNOWN AS INTAS PHARMACEUTICALS LTD.,), AHMEDABAD

SHRI BHAGWANBHAI RANCHHODBHAI MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(1)(2),, AHMEDABAD

SHRI BHAGWANBHAI R. MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-14(2),, AHMEDABAD

LATE BHAGWATSINH JIBHUBHAI CHAVDA)L/H.BHAKTIBEN BHAGWATSINH CHAVDA,,AHMEDABAD vs. ITO, WARD-5(1)(2),, AHMEDABAD

BHAKTIBEN BHAGWATSINH CHAVDA, (L/H OF LATE BHAGWATSINH J CHAVDA),AHMEDABAD vs. ITO, WARD-14(2),, AHMEDABAD

PARESH ISHWARBHAI DESAI,,AHMEDABAD vs. THE ITO, WARD-2(2)(4),, AHMEDABAD

DEVRAJ HARSHADRAI PATEL,AHMEDABAD vs. THE DY.CIT., CIRCLE-3(1)(1), AHMEDABAD