SHRI NANDKISHORE S. SODHAN(HUF),,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(3),, AHMEDABAD
In the result, the appeal of the assessee is dismissed
ITA 994/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad19 Feb 2020AY 2011-12
Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 994/Ahd/2016 "नधा"रण वष"/Assessment Year: 2011-12 Shri Nandkishore S. Shodhan Ito, Ward-5(2)(3) (Huf) Vs Ahmedabad. D/11-12, Silver Arc Kavi Nanalal Marg Ellisbridge Pan : Aadhs 4064 F
For Appellant: Shri Sakar Sharma, ARFor Respondent: Shri Virendra Ojha, CIT-DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 263
properties were owned by the Assessee :
(i)
Devji Saraiya S.Pole, Sankadi Sheri, Ahmedabad
(ii)
D/ll-12, Silver Arc, Kavi Nanalal Marg, Ellisbridge,
Ahmedabad
(e) As per the proviso to section 54F(1) of the Act, if the assessee owns more than one residential house, other than the new asset, on the date of transfer of the original asset; the deduction u/s.54F