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39 results for “house property”+ Section 253(6)clear

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Key Topics

Addition to Income31Section 143(3)26Section 14824Section 13222Section 2(15)18Section 1118Section 25017Disallowance11Section 26310

SHRI BHAGWANBHAI R. MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-14(2),, AHMEDABAD

Appeal is dismissed

ITA 2281/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

Showing 1–20 of 39 · Page 1 of 2

Section 6910
Deduction9
Exemption8

SHRI BHAGWANBHAI RANCHHODBHAI MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

ITA 1076/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

LATE BHAGWATSINH JIBHUBHAI CHAVDA)L/H.BHAKTIBEN BHAGWATSINH CHAVDA,,AHMEDABAD vs. ITO, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

ITA 1075/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

BHAKTIBEN BHAGWATSINH CHAVDA, (L/H OF LATE BHAGWATSINH J CHAVDA),AHMEDABAD vs. ITO, WARD-14(2),, AHMEDABAD

Appeal is dismissed

ITA 511/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

ARUN GOPILAL SAMNANI,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD

In the result, the appeals of the assessees are allowed as indicated above

ITA 2082/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2023-24

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaassessment Year : 2023-24 Arun Gopilal Samnani The I.T.O., Ward-5(3)(1) 7, Bank Of Baroda Society Vs Ahmedabad. Nr. P.T. College Paldi, Ahmedabad. Pan : Aywps 2887 D Assessment Year :2023-24 Bhargavkumarparsottambh The I.T.O., Ward-1(2)(1) Ai Patel-Huf Vs Ahmedabad. B/301, 3Rd Floor Shree Saran-2 Opp: Anand Niketan School Thaltej, Ahmedabad 380089. Pan : Aalhb 2685 R

For Appellant: Shri Biren Shah, AR
Section 115BSection 143(1)Section 250(6)Section 253(6)

253(6) of the Act, the case of the assessee fell under clause (d) and the assessee therefore, was required to pay filing fees of only Rs.500/- which it had duly deposited. 5. Ld. DR was unable to contradict the contentions of the assessee as above either with respect to the provision of law or the fact of the case

BHARGAVKUMAR PARSOTTAMBHAI PATEL HUF,AHMEDABAD vs. THE ITO, WARD-1(2)(1), AHMEDABAD

In the result, the appeals of the assessees are allowed as indicated above

ITA 2083/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2023-24

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaassessment Year : 2023-24 Arun Gopilal Samnani The I.T.O., Ward-5(3)(1) 7, Bank Of Baroda Society Vs Ahmedabad. Nr. P.T. College Paldi, Ahmedabad. Pan : Aywps 2887 D Assessment Year :2023-24 Bhargavkumarparsottambh The I.T.O., Ward-1(2)(1) Ai Patel-Huf Vs Ahmedabad. B/301, 3Rd Floor Shree Saran-2 Opp: Anand Niketan School Thaltej, Ahmedabad 380089. Pan : Aalhb 2685 R

For Appellant: Shri Biren Shah, AR
Section 115BSection 143(1)Section 250(6)Section 253(6)

253(6) of the Act, the case of the assessee fell under clause (d) and the assessee therefore, was required to pay filing fees of only Rs.500/- which it had duly deposited. 5. Ld. DR was unable to contradict the contentions of the assessee as above either with respect to the provision of law or the fact of the case

ILABAHEN VIRALKUMAR MEHTA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3, ANAND

In the result, the appeal of the assessee in ITA No

ITA 17/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2012-13

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The

For Appellant: Ms. Kinjal V. Shah, A.RFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

Housing office, Beside Society Station Road, C.K. Hall, Anand-388001, Mayfair Road, Gujarat Anand-388001 PAN: BABPM9646N Gujarat (Appellant) (Respondent) Assessee by: Ms. Kinjal V. Shah, A.R. Revenue by: Shri Sanjay Jain, Sr. D.R. Date of hearing : 08-07-2024 Date of pronouncement : 08-07-2024 आदेश/ORDER This appeal in ITA No. 17/Ahd/2024 for assessment year 2012-13 filed

JADE GRANITES INDUSTRIES,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(1),, AHMEDABAD

In the result, the appeal of the assessee in ITA No

ITA 81/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2016-17

Bench: The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Which Has Arisen From The Appellate Order Dated 23-11-2023 In Din & Order No. Itba/Nfac/S/250/2023-24/1058173176(1)

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 143(1)Section 143(2)Section 143(3)Section 250Section 68

house property, and remuneration, interest and share profit from partnership firm. Therefore, there is no source of income where cash was generated and deposited in bank account and issued cheques out of these funds. Shri Sanjaykumar not submitted his cash book also failed to explain source of cash deposit in bank account. Shri Harpalsinh Yadav failed to submit written document

VINEETSINGH GULABSINGH RORE,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

ITA 868/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad05 Jan 2026AY 2017-18

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Sunil Maloo, ARFor Respondent: Shri Prathvi Raj Meena, CIT.DR
Section 143(3)Section 144Section 253(5)Section 263Section 69

253(5) of the Act. praying for the condonation of the delay. Regret for Delay: I express deep regret for the delay in filing this appeal before the Income Tax Appellate Tribunal ("ITAT") and reiterate that the delay was unintentional and occurred in good faith. Plea for Justice: I would like to humbly bring to the esteemed Tribunal's attention

DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1450/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

Housing Pvt. Ltd Vs. DCIT (ITAT Mumbai), the Hon'ble ITAT held "Thus, the net income element embedded in the on-money receipts could safely be taken in the case of the captioned assessee 15% of the amount of the on-money receipts, and the same were in the ITA Nos.1450&1451 and 1562&1563/Ahd/2024 (By Revenue) DCIT vs. Hindva

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1562/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

Housing Pvt. Ltd Vs. DCIT (ITAT Mumbai), the Hon'ble ITAT held "Thus, the net income element embedded in the on-money receipts could safely be taken in the case of the captioned assessee 15% of the amount of the on-money receipts, and the same were in the ITA Nos.1450&1451 and 1562&1563/Ahd/2024 (By Revenue) DCIT vs. Hindva

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1563/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

Housing Pvt. Ltd Vs. DCIT (ITAT Mumbai), the Hon'ble ITAT held "Thus, the net income element embedded in the on-money receipts could safely be taken in the case of the captioned assessee 15% of the amount of the on-money receipts, and the same were in the ITA Nos.1450&1451 and 1562&1563/Ahd/2024 (By Revenue) DCIT vs. Hindva

DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1451/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

Housing Pvt. Ltd Vs. DCIT (ITAT Mumbai), the Hon'ble ITAT held "Thus, the net income element embedded in the on-money receipts could safely be taken in the case of the captioned assessee 15% of the amount of the on-money receipts, and the same were in the ITA Nos.1450&1451 and 1562&1563/Ahd/2024 (By Revenue) DCIT vs. Hindva

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 344/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

6- Income from affordable housing projects. We would like to state that the Government of Gujarat has launched schemes in the name of Pradhan Mantri Awas Yojna (PMAY). Mukhya Mantri Gruh Yojna (MMGY), wherein housing flats are provided to the Economic Weaker sections of the society at affordable rates. The appellant is involved in the development of such residential

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

ITA 333/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

6- Income from affordable housing projects. We would like to state that the Government of Gujarat has launched schemes in the name of Pradhan Mantri Awas Yojna (PMAY). Mukhya Mantri Gruh Yojna (MMGY), wherein housing flats are provided to the Economic Weaker sections of the society at affordable rates. The appellant is involved in the development of such residential

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 334/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

6- Income from affordable housing projects. We would like to state that the Government of Gujarat has launched schemes in the name of Pradhan Mantri Awas Yojna (PMAY). Mukhya Mantri Gruh Yojna (MMGY), wherein housing flats are provided to the Economic Weaker sections of the society at affordable rates. The appellant is involved in the development of such residential

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 335/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

6- Income from affordable housing projects. We would like to state that the Government of Gujarat has launched schemes in the name of Pradhan Mantri Awas Yojna (PMAY). Mukhya Mantri Gruh Yojna (MMGY), wherein housing flats are provided to the Economic Weaker sections of the society at affordable rates. The appellant is involved in the development of such residential

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 342/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

6- Income from affordable housing projects. We would like to state that the Government of Gujarat has launched schemes in the name of Pradhan Mantri Awas Yojna (PMAY). Mukhya Mantri Gruh Yojna (MMGY), wherein housing flats are provided to the Economic Weaker sections of the society at affordable rates. The appellant is involved in the development of such residential

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 343/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

6- Income from affordable housing projects. We would like to state that the Government of Gujarat has launched schemes in the name of Pradhan Mantri Awas Yojna (PMAY). Mukhya Mantri Gruh Yojna (MMGY), wherein housing flats are provided to the Economic Weaker sections of the society at affordable rates. The appellant is involved in the development of such residential

KRUNAL SANGHVI,AHMEDABAD vs. INCOME TAX OFFICER , WARD-5(3)(1), AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 1285/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Oct 2025AY 2018-19

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

For Appellant: Shri Chintan Shah, ARFor Respondent: Shri Abhijit, Sr.DR
Section 253Section 270A(9)Section 5

253 of the Income Tax Act, 1961 against the order of CIT (A) dated 24th April, 2024. That the appeal was required to be filed on or before 23rd June, 2. 2024 but due to unavoidable circumstances, it could not be filed within the prescribed time limit, resulting in a delay of 344 days. 3. That the delay was caused