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106 results for “TDS”+ Long Term Capital Gainsclear

Sorted by relevance

Mumbai778Delhi679Bangalore340Chennai269Kolkata143Ahmedabad106Jaipur89Chandigarh68Cochin61Raipur61Hyderabad46Indore33Surat25Pune18Visakhapatnam18Lucknow14Telangana10Cuttack9Agra7Amritsar7Karnataka7Guwahati6SC6Jabalpur4Nagpur4Panaji3Jodhpur3Calcutta2Patna2Dehradun2Varanasi2Ranchi1Rajkot1

Key Topics

Section 143(3)100Addition to Income89Section 14858Disallowance55Section 14738Section 14A36Section 153A29Section 271(1)(c)23Section 13222Section 263

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

In the result, ground No.7 raised by the assessee is dismissed

ITA 399/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2009-10

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Royassessment Year:2009-10 Vishal Exports Overseas Ltd., The Acit, Circle-8, 301 Sheel Complex, 4 Mayur Colony, Vs Ahmebada. Nr. Mithakhali Six Road, Ahmedabad-380009. Pan :Aaacv 2354 D (Applicant) (Responent) Assessee By : Ms Urvashi Shodhan, Advocate Revenue By : Shria. P. Singh, Sr. Dr सुनवाईक"तार"ख/Date Of Hearing : 21/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 29/06/2022 आदेश/O R D E R

For Appellant: Ms Urvashi Shodhan, AdvocateFor Respondent: ShriA. P. Singh, Sr. DR
Section 143(3)Section 14ASection 234ASection 271(1)(c)

term capital gain). Ld. CIT (A) ought to have considered the submission of the assessee and delete the addition made by AO. It be so held now. 8. Confirming levy of interest u/s 234A, 234B and 234C is unjustified. Initiation of penalty u/s, 271(1)(c) of the Act is unjustified. 9. Initiation of penalty

Showing 1–20 of 106 · Page 1 of 6

22
Deduction21
TDS19

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

The appeal of the assessee is allowed

ITA 132/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad26 Apr 2024AY 2017-18

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2017-18 Shama Ajay Patel, Vs. 2, Chandroday Society, The Cit(It & Tp), Opp. Golden Triangle, Sp Ahmedabad Stadium Road, Navjivan Post, Ahmedabad-380014 Pan : Alxpp 5273 E अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Sunil Talati, Ar Revenue By : Dr. Darsi Suman Ratnam, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 01.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 26.04.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income-Tax (It & Tp), Ahmedabad [Hereinafter Referred To As Ld. "Cit(It & Tp)" For Short] Dated 08.02.2023, In Exercise Of His Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Challenging The Impugned Order Of The Ld. Cit (It & Tp) Reads As Under:- “1. The Ld. Cit Has Erred In Passing Order U/S 263 Without Jurisdiction & Appropriate Powers Available Under The Act. It Is Submitted That The Order Passed U/S. 263 Is Bad In Law As A.O. Has Neither Committed Any Error Nor It Is Prejudicial To The Interest Of Revenue. It Be Held Now.

For Appellant: Shri Sunil Talati, ARFor Respondent: Dr. Darsi Suman Ratnam, CIT-DR
Section 132Section 147Section 263

long term capital gain/loss or short term capital gain/loss. For ready reference, the excerpt of information relating to the assessee is tabulated hereunder: Opening Opening Buy Buy Value Buy Buy Sell Sell value Sell Sell Profit (+ve)/ Qty Value Qty days Trades Qty days Trades Loss

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

In the result, both the appeals of the assessees are allowed for statistical purposes

ITA 182/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad21 Feb 2022AY 2015-16

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year : 2015-16 Shri Vatsal Navnitlal Parikh Ito, Ward-5(2)(1) 501, Belvedere Flat Vs Ahmedabad. 5Th Floor, Jodhpur Cross Road Ahmedabad. Pan : Aavpp 9647 H Assessment Year : 2015-16 Smt.Rajshri Vastal Parikh Ito, Ward-5(2)(1) 501, Belvedere Flat Vs Ahmedabad. 5Th Floor, Jodhpur Cross Road Ahmedabad. Pan : Acypp 8836 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Divetia, Advocate Revenue By : Shri R.R. Makwana, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 21/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: These Appeals Are Filed By Two Assessees Against Orders Of Even Dated I.E. 27.12.2018 Passed By Ld.Commissioner Of Income-Tax (Appeals)-5, Ahmedabad [For Short “Ld.Cit(A)] Relating To The Assessment Year 2015-16. Since Common Issue Is Raised In Both The Appeals, We Dispose Of Them By This Common Order.

For Appellant: Shri S.N. Divetia, AdvocateFor Respondent: Shri R.R. Makwana, Sr.DR
Section 142(1)Section 143(1)Section 234BSection 54

long term capital gain is confirmed. The ground of appeal is dismissed.” 5. Aggrieved by the order of the ld.CIT(A), assessee is in appeal before the Tribunal. ITA No.182 and 183/Ahd/2019 5 6. Before us, the assessee has moved an application under Rule 29 of the Income Tax (Appellate Tribunal) Rules 1963 for admission of additional evidence, which

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

In the result, both the appeals of the assessees are allowed for statistical purposes

ITA 183/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad21 Feb 2022AY 2015-16

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year : 2015-16 Shri Vatsal Navnitlal Parikh Ito, Ward-5(2)(1) 501, Belvedere Flat Vs Ahmedabad. 5Th Floor, Jodhpur Cross Road Ahmedabad. Pan : Aavpp 9647 H Assessment Year : 2015-16 Smt.Rajshri Vastal Parikh Ito, Ward-5(2)(1) 501, Belvedere Flat Vs Ahmedabad. 5Th Floor, Jodhpur Cross Road Ahmedabad. Pan : Acypp 8836 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Divetia, Advocate Revenue By : Shri R.R. Makwana, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 21/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: These Appeals Are Filed By Two Assessees Against Orders Of Even Dated I.E. 27.12.2018 Passed By Ld.Commissioner Of Income-Tax (Appeals)-5, Ahmedabad [For Short “Ld.Cit(A)] Relating To The Assessment Year 2015-16. Since Common Issue Is Raised In Both The Appeals, We Dispose Of Them By This Common Order.

For Appellant: Shri S.N. Divetia, AdvocateFor Respondent: Shri R.R. Makwana, Sr.DR
Section 142(1)Section 143(1)Section 234BSection 54

long term capital gain is confirmed. The ground of appeal is dismissed.” 5. Aggrieved by the order of the ld.CIT(A), assessee is in appeal before the Tribunal. ITA No.182 and 183/Ahd/2019 5 6. Before us, the assessee has moved an application under Rule 29 of the Income Tax (Appellate Tribunal) Rules 1963 for admission of additional evidence, which

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

In the result, the appeal filed by the assessee is hereby dismissed

ITA 115/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad02 Dec 2022AY 2017-18

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2017-18 Jogeshbhai Ramanlal Patel The Pcit-3, C.A. Ashokkumar S. Gupta, C-411, Pratykash Kar 203/1, New Cloth Market, O/S. Bhavan, Ambawadi, Vs Raipur Gate, Raipur, Gujarat-380009 Ahmedagad-380002 [Pan No. : Aaxpp3232E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant By : Shri Chetan Agarwal, A.R. Respondent By : Shri A. P. Singh, Cit Dr सुनवाई क" तार"ख/Date Of Hearing: 06.09.2022 घोषणा क" तार"ख /Date Of Pronouncement: 02.12.2022

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri A. P. Singh, CIT DR
Section 142(1)Section 143(1)Section 143(3)Section 263Section 50C

Long Term Capital Gain arisen on sale of the impugned property.” 7. Thus, the Ld. PCIT held that the Assessing Officer while making the original assessment has not considered the issue relating to the allowance to indexation cost of acquisition without making even verification and passed the assessment order under Section 143(3) of the Act. Therefore, the Assessment Order

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

Appeal is dismissed

ITA 511/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

long term capital gain. Thus the ground of appeal is partly allowed. 6. The assessee is in appeal before us against the aforesaid order passed by ld. CIT(A), confirming the disallowance of certain expenses towards cost of improvement. Before us, the Counsel for the assessee submitted that the Ld. CIT(A) failed to appreciate that so far as land

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

Appeal is dismissed

ITA 2281/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

long term capital gain. Thus the ground of appeal is partly allowed. 6. The assessee is in appeal before us against the aforesaid order passed by ld. CIT(A), confirming the disallowance of certain expenses towards cost of improvement. Before us, the Counsel for the assessee submitted that the Ld. CIT(A) failed to appreciate that so far as land

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

Appeal is dismissed

ITA 1075/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

long term capital gain. Thus the ground of appeal is partly allowed. 6. The assessee is in appeal before us against the aforesaid order passed by ld. CIT(A), confirming the disallowance of certain expenses towards cost of improvement. Before us, the Counsel for the assessee submitted that the Ld. CIT(A) failed to appreciate that so far as land

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

Appeal is dismissed

ITA 1076/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

long term capital gain. Thus the ground of appeal is partly allowed. 6. The assessee is in appeal before us against the aforesaid order passed by ld. CIT(A), confirming the disallowance of certain expenses towards cost of improvement. Before us, the Counsel for the assessee submitted that the Ld. CIT(A) failed to appreciate that so far as land

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

In the result the grounds of appeal raised by the assessee are allowed

ITA 1047/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad11 Nov 2022AY 2014-15

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.1047/Ahd/2018 िनधा"रण वष"/Asstt. Year:2014-2015 Paresh Iswarbhai Desai, Income Tax Officer, Rabari Vyas, Vs. Ward-2(2)(4), Kali Gam, Ahmedabad. Po. Digvijaynagar, Ranip, Ahmedabad-382480. Pan: Adwpd2265R

For Appellant: Shri Ketan H. Shah, A.R with Shri Aman Shah, A.RFor Respondent: Shri Atul Pandey, Sr. D.R
Section 131(1)Section 133(6)Section 143(2)

TDS compliance for plastering work contract given the color of mattipuran and routed the payment through partner’s account. Thus, the AO disallowed the assessee’s claim of mattipran & leveling expenses and added to the short term capital gain. 6. The aggrieved assessee preferred an appeal before the learned CIT-A. The assessee before the ld. CIT-A submitted that

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD, AHMEDABAD vs. ARVIND LIMITED, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes, whereas the appeal of the Revenue is dismissed

ITA 466/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad03 Jul 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamblearvind Limited, Dcit Vs. Naroda Road, Nfac, Delhi Ahmedabad-380025 (Dcit, Circle 1(1)(1), [Pan : Aabca 2398 D] Ahmedabad) Arvind Limited, Vs. Acit, Circle 1(1)(1), Naroda Road, Ahmedabad Ahmedabad-380025 [Pan : Aabca 2398 D]

For Appellant: Shri Biren Shah, AR &For Respondent: Shri Prathvi Raj Meena, CIT-DR &
Section 115JSection 143(3)Section 14ASection 250

gain in return of income which was demonstrated in written submission filed before Assessing Officer as well as CIT(A). 8. In law and in the facts and circumstances of the appellant's case, the Ld. CIT(A) has grossly erred in not allowing additional claim in respect of reduction of notional interest income of Rs. 37,76,627/- credited

ARVIND LIMITED,AHMEDABAD vs. NFAC, DELHI PRESENT JURISDICTION THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes, whereas the appeal of the Revenue is dismissed

ITA 349/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad03 Jul 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamblearvind Limited, Dcit Vs. Naroda Road, Nfac, Delhi Ahmedabad-380025 (Dcit, Circle 1(1)(1), [Pan : Aabca 2398 D] Ahmedabad) Arvind Limited, Vs. Acit, Circle 1(1)(1), Naroda Road, Ahmedabad Ahmedabad-380025 [Pan : Aabca 2398 D]

For Appellant: Shri Biren Shah, AR &For Respondent: Shri Prathvi Raj Meena, CIT-DR &
Section 115JSection 143(3)Section 14ASection 250

gain in return of income which was demonstrated in written submission filed before Assessing Officer as well as CIT(A). 8. In law and in the facts and circumstances of the appellant's case, the Ld. CIT(A) has grossly erred in not allowing additional claim in respect of reduction of notional interest income of Rs. 37,76,627/- credited

NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(2)(FORMERLY ITO, WARD-3(3)(3)), AHMEDABAD

In the result, the appeal of the assessee in ITA No

ITA 87/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2024AY 2013-14

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench

For Appellant: Shri Kushal Fofaria, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R
Section 132Section 139Section 143(1)Section 147Section 234ASection 250Section 271(1)(c)Section 68

long term capital gain of Rs. 2,77,500/- on sale of shares as unexplained cash credit u/s. 68 of the Act. 4. The learned AO has erred in law and on facts of the case in making addition without providing the appellant with the material relied upon and opportunity of cross-examination resulting in gross violation of principles

NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(2), (FORMERLY ITO, WARD-3(3)(3),, AHMEDABAD

In the result, the appeal of the assessee in ITA No

ITA 85/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2024AY 2013-14

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench

For Appellant: Shri Kushal Fofaria, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R
Section 132Section 139Section 143(1)Section 147Section 234ASection 250Section 271(1)(c)Section 68

long term capital gain of Rs. 2,77,500/- on sale of shares as unexplained cash credit u/s. 68 of the Act. 4. The learned AO has erred in law and on facts of the case in making addition without providing the appellant with the material relied upon and opportunity of cross-examination resulting in gross violation of principles

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

RAMNIKLAL R BHADRA,AHMEDABAD vs. ACIT, CIRCLE-3(3), AHMEDABAD

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

ITA 67/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad29 Oct 2024AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)Section 234ASection 54F

Long Term Capital Gain for Rs. 2,49,15,000/- instead of Rs.1,79,00,000/- offered by the assessee. Further the Ld. A.O. denied the benefit of claim of exemption u/s. 54F and demanded capital gain of Rs.40,69,210/-. 7.3. On perusal of the sale Deed dated 27-12-2014 here also the share in the property

ASSISTANT COMMISSIONER OF INCOME-TAX, AHMEDABAD vs. DEVRAJ HARSHADRAY PATEL, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 93/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri P. F. Jain, A.RFor Respondent: Shri B. P. Srivastava, Sr. D.R
Section 234Section 54BSection 68

TDS of Rs. 40,000/-, and the aforesaid amount has already been shown in the income by the assessee as Long Term Capital Gain

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

In the result, the appeal of the Department is dismissed

ITA 1093/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri P. F. Jain, A.RFor Respondent: Shri B. P. Srivastava, Sr. D.R
Section 234Section 54BSection 68

TDS of Rs. 40,000/-, and the aforesaid amount has already been shown in the income by the assessee as Long Term Capital Gain

LATE SMT. RAMILABEN HARSHADRAI PATEL(THROUGH L/H DEVRAJ H.PATEL),AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(2), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 1092/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri P. F. Jain, A.RFor Respondent: Shri B. P. Srivastava, Sr. D.R
Section 234Section 54BSection 68

TDS of Rs. 40,000/-, and the aforesaid amount has already been shown in the income by the assessee as Long Term Capital Gain

INCOME TAX OFFICER WARD 3(2)(1) AHMEDABAD , AHMEDABAD vs. SONABEN ANILKUMAR VARIYA, AHMEDABAD

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 1677/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Oct 2025AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2020-21 Ito, Ward-3(2)(1) Sonaben Anilkumar Variya Ahmedabad. Arhum Elegans Aec Cross Road City Naranpura Vistar So Ahmedabad. Pan : Amwpv 5380 Q (Applicant) (Responent) : None Assessee By : Shri B.P. Srivastava, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 08/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 09 /10/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri B.P. Srivastava, Sr.DR
Section 133(6)Section 142(1)Section 144Section 147Section 2(47)

capital gains along with TDS credit of Rs.7,61,085/-. However, as per the departmental database, the assessee had sold properties to (i) M/s. Gauriputra Estate Holders Pvt. Ltd. for Rs.10,70,58,500/- and (ii) M/s. Aakashdeep Farms Pvt. Ltd. for Rs.70,00,000/-, aggregating to Rs.11,40,58,500/-, against which TDS of Rs.11,40,585/- had been