SHRI ASRAFKHAN K. PATHAN,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(3)(1),, AHMEDABAD

Bench: Shri O. P. Meena& Ms. Madhumita Roy

Capital Gain arising out of the transfer of the residential house with land appurtenant thereto, for acquiring another residential house. In fact, it was the case of the assessee before the first appellate authority that the assessee claimed this deduction u/s 54D instead of Section

THE ITO, WARD-9(2),, AHMEDABAD vs. SHRI ASRAFKHAN K. PATHAN,, AHMEDABAD

Bench: Shri O. P. Meena& Ms. Madhumita Roy

Capital Gain arising out of the transfer of the residential house with land appurtenant thereto, for acquiring another residential house. In fact, it was the case of the assessee before the first appellate authority that the assessee claimed this deduction u/s 54D instead of Section

REJESHRI OMPRAKASH MALVIYA,AHMEDABAD vs. THE ITO, WARD-4(1)(1) (PREVIOUSLY WARD-4(1)(3)), AHMEDABAD

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2014-15

54D 54G & 54GA of the Act. The Assessing Officer observed that the assessee has shown Long Term Capital Gain (LTCG) of Rs.1,27,21,724/- on sale of land at Ratanpur and claimed the entire capital gain as exempt under Section

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

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

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

capital gain. 2. The learned CIT(A) has erred in law and on facts of the case in confirming action of the ld. A.O. in levying interest u/s.234A/B/C of the Act. 3. The learned CIT(A) has erred in law and on facts of the case in confirming action of the ld. A.O. in initiating penalty u/s.271

BHOGILAL BHAILALBHAI PATEL,VADODARA vs. THE PR. CIT-1, VADODARA

In the result, the appeal of the assessee is dismissed

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 613/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2015-16) बनाम/ Bhogilal Bhailalbhai The Pr. Commissioner Of Patel Income Tax-1 Vs. 475/2, Sagar Faliya, At & Vadodara Post Bhayali, Vadodara - 391410 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bkkpp3136R (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Hemant Suthar, A.R. ""यथ" क" ओर से/Respondent By : Shri Samir Tekriwal, Cit. Dr 19/11/2024 Date Of Hearing Date Of Pronouncement 28/11/2024

Section 263 of the Income Tax Act, 1961 (in short ‘the Act’) for the Assessment Year 2015-16. 2. The brief facts of the case are that the assessee had filed the return of income for A.Y. 2015-16 on 31.08.2015 declaring total income of Rs.6,19,980/- and agricultural income of Rs. 1,94,450/-. The original assessment