KAMLESHBHAI BALDEVBHAI PATEL,KALOL vs. THE ITO, WARD-1, MEHSANA
In the result, the appeal of the assessee is partly allowed
ITA 197/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2013-14
Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2013-14
For Appellant: Shri Jigensh Shah, A.RFor Respondent: Shri Suresh Chand Meena, Sr. D.R
Section 142(1)Section 143(2)Section 147Section 148Section 50CSection 80C
80C of the Act was also applicable in assessee’s case. The assessee has not disclosed any capital gain in return of income for the relevant year, therefore the income arises out of sale of the immovable property was not offered for taxation. After taking cognizance of the assessee’s reply, the Assessing Officer held that since the value