RAVINDRABHAI SHANKARBHAI PATEL,VADODARA vs. THE ITO, WARD-1(2)(5) NOW ITO, WARD-1(2)(2), VADODARA

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

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalthe Ito Ravindrabhai Shankarbhai Vs. Ward-1(2)(5). Patel Now Ito, Ward-1(2)(2) 86,Kanha Residency Vadodara – 390 007 Kalali Road, Kalali Ahmedabad – 390 012 [Pan : Aigpp 8415 M] (Appellant) (Respondent) .. Assessee Represented By : Ms. Urvashi Shodhan, Ar Revenue Represented By : Shri Abhijit, Sr.Dr Date Of Hearing 27/11/2025 Date Of Pronouncement 29/01/2026

4) specifically require that the unutilised capital gains should be deposited in the Capital Gain Account Scheme before the due date of filing the return under section 139

DIPAL SURESHBHAI PATEL,AHMEDABAD vs. ITO, WARD-3(3)(1),, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

capital gain on the sale of property used for residence should be deposited before the date of furnishing the return of the Income-tax under section 139 of the Income-tax Act. Section 139 of the Income-tax Act, 1961, cannot be meant only section 139(1) but it means all sub-sections of section 139 of the Income

L/H LATE SHRI ARVINDBHAI NARSINHBHAI PATEL (SHRI PARESHBHAI PATEL),VADODARA vs. THE PR. CIT-1, VADODARA

In the result, the appeal preferred by the assessee is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

capital gain in purchase of agricultural land before the date of furnishing of return of income under section 139 which encompasses sub-sections (1), (4

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

4. Assessee has raised following grounds of appeal; ITA. No 786/Ahd/2016 Assessment Year 2012-13 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made by the AO of Rs. 26,323/- being unpaid employees contribution to ESI as per Hon’ble Gujarat High Court in the case of CIT vs. Gujarat State Transport Corporation

THE DY. CIT., CIRCLE-3,, AHMEDABAD vs. KHANDWALA INTEGRATED FINANCIAL SERVICES PVT. LTD, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

4. Assessee has raised following grounds of appeal; ITA. No 786/Ahd/2016 Assessment Year 2012-13 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made by the AO of Rs. 26,323/- being unpaid employees contribution to ESI as per Hon’ble Gujarat High Court in the case of CIT vs. Gujarat State Transport Corporation

THE ACIT, CIRCLE-3,, AHMEDABAD vs. KIFS SECURITIES LIMITED,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

4. Assessee has raised following grounds of appeal; ITA. No 786/Ahd/2016 Assessment Year 2012-13 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made by the AO of Rs. 26,323/- being unpaid employees contribution to ESI as per Hon’ble Gujarat High Court in the case of CIT vs. Gujarat State Transport Corporation

DY.COMMISSIONER OF INCOME TAX CIRCLE-1(3),, AHMEDABAD vs. KIFS PVT.LTD.,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

4. Assessee has raised following grounds of appeal; ITA. No 786/Ahd/2016 Assessment Year 2012-13 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made by the AO of Rs. 26,323/- being unpaid employees contribution to ESI as per Hon’ble Gujarat High Court in the case of CIT vs. Gujarat State Transport Corporation

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

4. Assessee has raised following grounds of appeal; ITA. No 786/Ahd/2016 Assessment Year 2012-13 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made by the AO of Rs. 26,323/- being unpaid employees contribution to ESI as per Hon’ble Gujarat High Court in the case of CIT vs. Gujarat State Transport Corporation

KIFS SECURITIES PVT. LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

4. Assessee has raised following grounds of appeal; ITA. No 786/Ahd/2016 Assessment Year 2012-13 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made by the AO of Rs. 26,323/- being unpaid employees contribution to ESI as per Hon’ble Gujarat High Court in the case of CIT vs. Gujarat State Transport Corporation

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

4. Assessee has raised following grounds of appeal; ITA. No 786/Ahd/2016 Assessment Year 2012-13 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made by the AO of Rs. 26,323/- being unpaid employees contribution to ESI as per Hon’ble Gujarat High Court in the case of CIT vs. Gujarat State Transport Corporation

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3),, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

4. Assessee has raised following grounds of appeal; ITA. No 786/Ahd/2016 Assessment Year 2012-13 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made by the AO of Rs. 26,323/- being unpaid employees contribution to ESI as per Hon’ble Gujarat High Court in the case of CIT vs. Gujarat State Transport Corporation

SHRI JIGNESH JAYSUKHLAL GHIYA,VADODARA vs. THE DCIT CIRLCE-4(2), VADODARA

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

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

capital gain account scheme. When viewed equitably and liberally, the distinction between the two different forms of expression to time limit can yield different results. Section 139 encompasses both Section 139(1) and 139(4

AARK INFOSOFT PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The Acit, 45, Shetrunjay, 2Nd Floor, Above Circle-1(1)(1), Central Bank Of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 Pan : Aahca 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Divyang Shah, Ar Revenue By : Shri Santosh Kumar, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 08.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 21.02.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 27.07.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Issuing A Notice U/S 143(2) Of The Act? 2. Whether On The Facts & In Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Making Disallowance Of Employees' Contribution To Pf & Esic Of Rs.5,51,657/- U/S 36(1) (Va) Of The Act?

Capital gains" and claims that the loss or any part thereof should be carried forward under sub-section (1) of Section 72, or sub-section (2) of Section 73 or sub-section (2) of section 73-A, or sub- section (1) or sub- section (3) of section 74 or sub-section (3) of section 74-A, he may furnish, within

SHRI VIKAS NARAYAN BADDI,AHMEDABAD vs. THE ACIT,CENTRAL CIRCLE-1(3),, AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Smt.Suchitra Kambleassessment Year :2012-13

gains" relating to long-term capital assets of the previous year in which such new asset is transferred. (4) The amount of the net consideration which is not appropriated by the assessee towards the purchase of the new asset made within one year before the date on which the transfer of the original asset took place, or which

ANITA AJAY SHAD,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-10(2),, AHMEDABAD

In the result, appeal of the assessee is allowed in part for statistical purposes

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No.3154/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2011-12)

section 139(1) has been specified for deposit in the capital gain account scheme. When viewed liberally, the distinction between the two different form of expression of time limit can yield different results. S.139 encompasses both s.139(1) and s.139(4

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2 1 1, AHMEDABAD, AHMEDABAD vs. BHARAT LAKHAJI NANDWANA, AHMEDABAD

In the result, the appeal filed by the Department is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

4– father and thereafter vested in the family trust created under the will. Upon dissolution of the trust, the property devolved upon the beneficiaries (including the assessee) and therefore the provisions of section 49 of the Act were clearly applicable. The assessee submitted that the period of holding of the previous owner and the trust should be included while determining

SHRI NATWARBHAI J. PATEL,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(4), VADODARA

In the result, both the appeals are partly allowed for statistical purposes in the terms indicated above

section 54F(4) mandates the assessee to deposit such amount before due date of filing of return u/s. 139(1) of the Act Therefore, there is no ambiguity in the provision so far deposit of the unutilized amount is concerned, it has to be deposited in a specified capital gain

THE ITO, WARD-1(2)(4), BARODA vs. SHRI NATWARBHAI J. PATEL, VADODARA

In the result, both the appeals are partly allowed for statistical purposes in the terms indicated above

section 54F(4) mandates the assessee to deposit such amount before due date of filing of return u/s. 139(1) of the Act Therefore, there is no ambiguity in the provision so far deposit of the unutilized amount is concerned, it has to be deposited in a specified capital gain

SHRI VINODBHAI J. PATEL,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(5), VADODARA

In the result, both the appeals are partly allowed for statistical purposes in the terms indicated above

section 54F(4) mandates the assessee to deposit such amount before due date of filing of return u/s. 139(1) of the Act Therefore, there is no ambiguity in the provision so far deposit of the unutilized amount is concerned, it has to be deposited in a specified capital gain