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5 results for “house property”+ Section 196clear

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Key Topics

Section 1479Addition to Income5Section 2634Section 50C3Section 2502Section 1322Section 1532Section 56(2)(vii)2

ANILKUMAR DWARKAPRASAD MODANI,AHMEDABAD vs. THE DY. CIT, CIRCLE-2(1)(1)(PREVIOUSLY DY.CIT, CIRCLE-3(1)), VADODARA

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

ITA 1572/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad21 Nov 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1572/Ahd/2024 िनधा"रण वष" /Assessment Year : 2013-14 Anilkumar Dwarkaprasad Modani The Dy.Cit बनाम/ A-17, Videocon Housing Colony Circle-2(1)(1) V/S. Chavaj, Bharuch 392 002 Vadodara (Gujarat) "थायी लेखा सं./Pan:Acnpm 0273 C अपीलाथ&/ (Appellant) '( यथ&/ (Respondent) Assessee By : Shri Hemant Suthar, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/11/2024 घोषणा की तारीख /Date Of Pronouncement: 21/11/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Dated 26/12/2023 Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”] For The Assessment Year (Ay) 2013-14, In Which The Addition Made By The Assessing Officer [Hereinafter Referred To As “Ao)”] Under Section 50C Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] Was Confirmed Vide Assessment Order Dated 28/03/2016. Facts Of The Case: 2. The Assessee, An Individual Earning Income From Salaries, Trading In Shares & Securities, Capital Gains & Other Sources, Filed His Return Of Anilkumar Dwarkaprasad Modani Vs. The Dcit Asst. Year : 2013-14

For Appellant: Shri Hemant Suthar, ARFor Respondent: Shri Surendra Kumar, Sr.DR
Section 143(2)Section 143(3)
Section 50C
Section 50C(2)

Housing Colony Circle-2(1)(1) v/s. Chavaj, Bharuch 392 002 Vadodara (Gujarat) "थायी लेखा सं./PAN:ACNPM 0273 C अपीलाथ&/ (Appellant) '( यथ&/ (Respondent) Assessee by : Shri Hemant Suthar, AR Revenue by : Shri Surendra Kumar, Sr.DR सुनवाई की तारीख/Date of Hearing : 12/11/2024 घोषणा की तारीख /Date of Pronouncement: 21/11/2024 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR

TEJAS C. JOSHI,AHMEDABAD vs. THE DY.CIT, CIRCLE-5(3)(ORIGINAL JURISDICTION) THE DY. CIT, CENT. CIRCLE 2(2) (PRESENT JURISDICTION), AHMEDABAD

ITA 912/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 912/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2015-16) बनाम/ Tejas C Joshi Dy. Commissioner Of 9A, Santosa Park Society, Income Tax Vs. Nr. Aadiraj Bunglow, Central Circle 5(3), Iskon Ambli Road, Thaltej, Ahmedabad (Original Ahmedabad - 380058 Jurisdiction) Dy. Commissioner Of Income Tax Central Circle 2(2), Ahmedabad (Present Jurisdiction) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aanpj4735G (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Hardik Vora, A.R. ""यथ" क" ओर से/Respondent By : Shri Prasad Rao Waghe Annasaheb, Sr. Dr 22/11/2024 Date Of Hearing Date Of Pronouncement 05/12/2024

For Appellant: Shri Hardik Vora, A.RFor Respondent: Shri Prasad Rao Waghe Annasaheb
Section 56(2)(vii)

Section 56(2)(vii)(b)(ii) of the Income Tax Act, 1961 (in short ‘the Act’). ITA No. 912/Ahd/2023 [DCIT vs. Tejas C. Joshi] A.Y. 2015-16 - 3 – 4. Aggrieved with the order of the AO, the assessee had filed an appeal before the First Appellate Authority, which has been decided vide the impugned order

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3218/AHD/2015[1993-94]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1993-94

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

property cannot be assessed at its citizen’s income. • that alleged income tax refund money receipts of Rs. 21.98 lakhs, belongs to Govt. of India, and hence same has been recovered fully by Govt. of India. Even though same has been assessed as income of Appellant vide

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3217/AHD/2015[1992-93]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1992-93

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

property cannot be assessed at its citizen’s income. • that alleged income tax refund money receipts of Rs. 21.98 lakhs, belongs to Govt. of India, and hence same has been recovered fully by Govt. of India. Even though same has been assessed as income of Appellant vide

MR. ARPANBHAI VIRAMBHAI DESAI,GANDHINAGAR vs. THE PR. CIT, AHMEDABAD-3, AHMEDABAD

In the result, all four appeals filed by the assessee are\nallowed in above terms

ITA 759/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2015-16
For Appellant: \nShri D K Parikh, ARFor Respondent: \nShri Sher Singh, CIT.DR
Section 12Section 147Section 263

Section\n- 12, 13(1)(b) and 13(2) of Prevention of Corruption Act-2018 on 19.01.2021 against\nVirambhai Lilabhai Desai, Deputy Mamlatdar Class-III, E-Dhara Centre, Kalol and six\nothers of the family of Virambhai Lilabhai Desai.\n7. The FIR registered by the ACB and brief summary has been shared with your kind perusal\nin our previous correspondence