VINODCHANDRA T PARIKH,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD
In the result, the appeal filed by the assessee is allowed
ITA 457/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2013-14
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 457/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2013-2014 Vinodchandra T. Parikh, I.T.O, 31, Shail, Vs. Ward-2(1)(2), Opp. Madhusudan House, Ahmedabad. Navrangpura, Ahmedabad.
For Appellant: Shri Ketan Shah, A.R with Shri Aman K. Shah, A.RFor Respondent: Shri Deelip Kumar Sr., DR
Section 27lSection 54Section 54ESection 54F
property, there was a civil suit filed by the other parties and the assessee could not complete the construction and the licence for constructing the house was accordingly delayed. The Tribunal further noted that Commissioner (Appeals) in his order relied upon the decision of the Madras High Court in the case of CIT v.
Sardarmal Kothari