SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block

SHRI ROHITJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Assessing Officer on account of alleged capital gain of Rs.49,00,000 & Rs.1,89,43,840 on account of undisclosed capital gain on Land Block

SHRI AJAY REGHUBHAI BHARWAD,VADODARA vs. THE ITO, WARD-2(1), VADODARA

In the result, the appeals filed by the Assessees are dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

assessment and observed as follows: 3.1 Reply of the assessee is considered. The assessee has requested to consider his commission income. The assessee has also submitted an agreement pertaining to Mansukbbhai Dobariya stating that Shri I.T.A No. 595, 596 & 597/Ahd/2020 A.Ys. 2009-10 & 2010-11 Page No 16 Shri Piyush M. Dobariya vs. ITO & Ors. Mansukhbhai Dobariya would receive commission

AJAY REGHUBHAI BHARWAD,VADODARA vs. THE ITO, WARD-1(2)(1), VADODARA

In the result, the appeals filed by the Assessees are dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

assessment and observed as follows: 3.1 Reply of the assessee is considered. The assessee has requested to consider his commission income. The assessee has also submitted an agreement pertaining to Mansukbbhai Dobariya stating that Shri I.T.A No. 595, 596 & 597/Ahd/2020 A.Ys. 2009-10 & 2010-11 Page No 16 Shri Piyush M. Dobariya vs. ITO & Ors. Mansukhbhai Dobariya would receive commission

SHRI PIYUSH M DOBARIYA,VADODARA vs. THE ITO, WARD-5(4), VADODARA

In the result, the appeals filed by the Assessees are dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

assessment and observed as follows: 3.1 Reply of the assessee is considered. The assessee has requested to consider his commission income. The assessee has also submitted an agreement pertaining to Mansukbbhai Dobariya stating that Shri I.T.A No. 595, 596 & 597/Ahd/2020 A.Ys. 2009-10 & 2010-11 Page No 16 Shri Piyush M. Dobariya vs. ITO & Ors. Mansukhbhai Dobariya would receive commission

HARSHADKUMAR HARGOVANDAS PATEL,KALOL vs. THE ITO, WARD-4, MEHSANA

In the result, the appeal of the assessee is allowed for statistical\npurposes

capital gains:\n11.\nThe brief facts in relation to this ground of appeal are that during the\ncourse of assessment proceedings, the Assessing Officer noticed from the\nIndividual Transaction Statement (ITS) that the assessee, along with two co-\nowners, had sold a non-agricultural land situated at Chhatral, Block

SHRI NAVINCHANDRA N. PATEL,VADODARA vs. THE ACIT, CIRCLE-1(2), VADODARA

In the result, the appeal of the assessee is allowed

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

block bearing consolidated R.S. No. 57, 41, 83, 91,36, 72 and 73 at Ankhodia, Vadodara admeasuring to 114829 square meter (12,36,019 square feet) at a total cost of Rs.7,77,23,910/- jointly with Shri Krupesh N. Patel (PAN: ADHPP6422B) during financial years 2007-08 and 2008-09. The assessee is having 50% shares in these pieces

THE ACIT. CIRCLE-2(2), AHMEDBAD vs. RAJENDRA HARJIVANDAS PRAJAPATI, AHMEDBAD

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

assessment was revised u/s.263 of the Act on the grounds that the assessee has claimed deduction u/s.54EC of the Act amounting to Rs.1.5 crore on account of investment in REC bonds against long-term capital gains of Rs.804.42 lakh from the sale of 3 pieces of land which are as follows: Sr No Land Sale dated Sale value L.T.C.G Date

RAJENDRA HARJIVANDAS PRAJAPATI,AHMEDABAD vs. THE DY. CIT, CIRCLE-2(2), AHMEDABAD

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

assessment was revised u/s.263 of the Act on the grounds that the assessee has claimed deduction u/s.54EC of the Act amounting to Rs.1.5 crore on account of investment in REC bonds against long-term capital gains of Rs.804.42 lakh from the sale of 3 pieces of land which are as follows: Sr No Land Sale dated Sale value L.T.C.G Date

TEJALBEN SAMIRKUMAR SHAH,AHMEDABAD vs. THE PR. CIT-1, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 78/Ahd/2021 धििाधरणवरध/Asstt. Year: 2015-2016 Tejalben Samirkumar Shah, Principal Commissioner Of 10, Opera Society, Vs. Income Tax-1, Vibhag-2, Ahmedabad. Paldi, Ahmedabad-380007. Pan: Askps2898E

assessment proceedings shall be finalized on the basis of the details available on record and on merits. 7.1 In response to the above notice, the assessee has made detailed reply which is placed on pages 14 to 17 of the paper book. The relevant extract of the submission is reproduced as under: Please refer to your notice dated 04th instant

OVEZ ARIFBHAI LAKHANI,BHAVNAGAR vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Income Tax Appellate Tribunal, Ahmedabad Benches, Has Arisen From The Revisionary Order Dated 12.03.2024 Passed By Ld. Principal

capital gain during the impugned assessment year to the tune of Rs. 67,46,810/- which was claimed as an exempt income u/s 10(38). The statements under oath was recorded by Revenue of the Director Vinod Deora of KDJHRL on 17.04.2018 till 19.04.2018 in two rounds, which statements were provided by the AO to the assessee. The said statement

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

The appeal of the assessee is allowed

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Sejalben Patel The Pr.Cit-1 1049, Kantvalue Faliyu Vs. Vadodara. At & Po-Karkhadi Tal. Padra, Dist. Vadodara. Pan : Drhpp 9550 D Asstt.Year : 2018-19 Binitaben Sandipkumar Patel The Pr.Cit-1 Javla, Chotra Pase Vs. Vadodara. Savli, Dist. Vadodara. Pan : Cwopp 4609 Q (Applicant) (Responent)

assessment year under appeal. The properties were as under: i. Land situated at Survey No. 557A, Village Bill, valued at Rs.1,56,53,100/-; ii. Land situated at Survey No. 557B, Village Bill, valued at Rs.1,53,30,000/-; and iii. Residential unit in Block No. 25, Vitthal Nagar Co-op Housing Society Ltd., Karelibaug, Vadodara, valued at Rs.60