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5 results for “house property”+ Rectification u/s 154clear

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Mumbai130Delhi102Bangalore52Chennai35Jaipur26Chandigarh18Lucknow11Hyderabad11Kolkata9Nagpur8Pune7Visakhapatnam7Indore6Rajkot6Agra5Ahmedabad5Panaji5Patna5Surat5Cochin4Jodhpur4Cuttack3Raipur2Allahabad2SC1

Key Topics

Section 15412Section 143(1)5Section 2504Section 244A4Section 143(3)3Section 1433Section 142(1)3Rectification u/s 1543Section 139(1)2Cash Deposit

DHIRUBHAI RAJABHAI KOLADIYA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(4), AHMEDABAD

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

ITA 1009/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad07 May 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2017-18

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri B.P. Srivastava, Sr. D.R
Section 115BSection 142(1)Section 143Section 143(3)Section 154

rectification order u/s 154 of the Act. (3) That on facts and in law the learned NFAC-CITIA) has grievously erred in assessing the income as per order u/s 143 (3) of the Act and beginning the computation of income at Rs.42,82,390/- which includes addition of Rs 35,00,000/- in respect of cash deposited in appellant

2
Natural Justice2
Addition to Income2

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

ITA 475/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2013-14

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Kumar, Sr DR
Section 139Section 140ASection 143Section 143(1)Section 143(3)Section 156Section 199Section 206CSection 244ASection 244A(1)

House, Ashram Road, Income-tax, Ahmedabad-380 009 Circle-3(1)(1), PAN : AAACN 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by : Shri Bandish Soparkar, AR Revenue by : Shri Sanjay Kumar, Sr DR सुनवाई क" तारीख/Date of Hearing : 11.07.2024 घोषणा क" तारीख /Date of Pronouncement: 09.10.2024 आदेश आदेश

MR. JOBANJI THAKOR,AHMEDABAD vs. THE ITO. WARD-3(2)(2), AHMEDABAD

Appeal is partly allowed

ITA 264/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad26 Feb 2025AY 2015-16

Bench: SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA No.264/Ahd/2019\nनिर्धारण वर्ष / Assessment Year : 2015-16\nMr. Jobanji Thakor\nThe ITO\nF-40, Abugiri Society\nबनाम / Ward-3(2)(2)\nTal. Daskroi, Jagatpur\nv/s.\nAhmedabad\nAhmedabad - 382 470\nस्थायी लेखा सं./PAN: AKNPT 2930 M\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी / Respondent)\nAssessee by:\nShri Mehul K. Patel, AR\nRevenue by :\nShri A.P. Singh, CIT-DR\nसुनवाई की तारीख/Date of

For Appellant: \nShri Mehul K. Patel, ARFor Respondent: \nShri A.P. Singh, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(14)(iii)

rectification order under\nSection 154 in the case of the assessee's brother, restricting the eligible\ninvestment to Rs.49,50,000/- being 50% of the investment.\n- The delay in purchasing residential property should be condoned, and\nfull exemption under Section 54F of the Act should be granted.\n- The valuation report of the DVO was not justified

ACIT ANAND CIRCLE, ANAND, ANAND vs. ELECON ENGINEERING COMPANY LTD, VALLABH VIDYANAGAR

In the result, appeal filed by the Revenue is dismissed

ITA 2084/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2020-21

Bench: Us.

For Appellant: Smt. Kakoli Uttam Ghosh, Sr. DRFor Respondent: Shri M. K. Patel, Advocate
Section 139(1)Section 139(4)Section 143(1)Section 154Section 250Section 32(2)

rectification in terms of Section 154 of the Act. However, the AO did not agree with the contention of the assesse noting that the assessee had claimed this loss in Schedule CYLA row no (xviii) of the Income Tax Return and accordingly, passed order u/s.154 of the Act denying the carried forward of losses to the tune of Rs.2

PINKAL SURESHKUMAR KOTHARI,AHMEDABAD vs. THE ITO, WARD-5(2)(1), AHMEDABAD

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

ITA 1303/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad27 Aug 2025AY 2017-18

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1303/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम/ Pinkal Sureshkumar Income Tax Officer Kothari Ward-5(2)(1), Vs. 4, Nemrajul Flat, Ahmedabad Navavikas Gruh Road, Vasna, Ahmedabad, Gujarat – 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Amlpk3944L (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Parth Mehta, A.R. ""यथ" क" ओर से/Respondent By : Shri Nitin Kulkarni, Sr. Dr

For Appellant: Shri Parth Mehta, A.RFor Respondent: Shri Nitin Kulkarni, Sr. DR
Section 143(2)Section 154Section 250Section 250(2)

u/s 250(2) of the Act. 4. Appellant was surprised to receive appellate order confirming part demand as the same was adjudicated without opportunity of being heard and with improper understanding of the submission 5. Appellant had explained source of Rs. 6,39,000 utilized for purchase of house to be Rs 3,60,000 out of salary income