BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

7 results for “house property”+ Section 55Aclear

Sorted by relevance

Mumbai68Delhi14Bangalore9Raipur8Ahmedabad7Kolkata4Surat2Chandigarh2Jaipur2Pune2Lucknow1Cochin1Agra1Chennai1Rajkot1Indore1

Key Topics

Section 1478Section 2637Section 55A6Addition to Income5Section 143(3)4Section 1484Section 56(2)(vii)3Revision u/s 2633Section 143(1)2

JAYENDRABHAI KANTILAL PATEL,VADODARA vs. THE ITO, WARD-1(2)(4), VADODARA

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

ITA 1732/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad14 Nov 2025AY 2011-12

Bench: DR. BRR KUMAR (Vice President), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri M K Patel, AdvocateFor Respondent: Shri Rohit Aasudani, Sr. DR
Section 143(3)Section 55A

property for valuation only if in the opinion of the AO, value of the asset arrived at by the Registered Valuer is less the fair market price. In the case of Gaurangiben S Shodhan (2014) 45 Taxman.com 356 the A.Y. 2011-12. 6 jurisdictional Gujarat High Court held that prior to the amendment in section 55A with effect from

SEJALBEN PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA

The appeal of the assessee is allowed

Section 143(2)2
Capital Gains2
Long Term Capital Gains2
ITA 701/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2018-19

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Sejalben Patel The Pr.Cit-1 1049, Kantvalue Faliyu Vs. Vadodara. At & Po-Karkhadi Tal. Padra, Dist. Vadodara. Pan : Drhpp 9550 D Asstt.Year : 2018-19 Binitaben Sandipkumar Patel The Pr.Cit-1 Javla, Chotra Pase Vs. Vadodara. Savli, Dist. Vadodara. Pan : Cwopp 4609 Q (Applicant) (Responent)

For Appellant: Ms.Urvashi Sodhan, AR
Section 139(1)Section 144BSection 147Section 148Section 194Section 263Section 31Section 54

Housing Society Ltd., Karelibaug, Vadodara, valued at Rs.60,00,000/-. Total AGR (Annual Gross Register) value amounted to Rs.3,69,83,100/-, and a corresponding TDS credit of Rs.2,40,000/- under section 194-IA was reported. ITA No.701 & 702/Ahd/2025 3 3.2 The assessee, in response to notice under section 148, filed her return of income on 28.04.2022. The return

BINITABEN SANDIPKUMAR PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA

The appeal of the assessee is allowed

ITA 702/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2018-19

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Sejalben Patel The Pr.Cit-1 1049, Kantvalue Faliyu Vs. Vadodara. At & Po-Karkhadi Tal. Padra, Dist. Vadodara. Pan : Drhpp 9550 D Asstt.Year : 2018-19 Binitaben Sandipkumar Patel The Pr.Cit-1 Javla, Chotra Pase Vs. Vadodara. Savli, Dist. Vadodara. Pan : Cwopp 4609 Q (Applicant) (Responent)

For Appellant: Ms.Urvashi Sodhan, AR
Section 139(1)Section 144BSection 147Section 148Section 194Section 263Section 31Section 54

Housing Society Ltd., Karelibaug, Vadodara, valued at Rs.60,00,000/-. Total AGR (Annual Gross Register) value amounted to Rs.3,69,83,100/-, and a corresponding TDS credit of Rs.2,40,000/- under section 194-IA was reported. ITA No.701 & 702/Ahd/2025 3 3.2 The assessee, in response to notice under section 148, filed her return of income on 28.04.2022. The return

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)

property in\nquestion was determined based on the valuation received from the Valuation\nDepartment of the Income Tax Department. The assessee referred to\nvaluation reports obtained under Section 55A of the Act, specifically from the\nDistrict Valuation Officer (DVO) vide report numbers D.T. 26/12/2017 and\nNo. 6 (25)/VO-1/2017-18/873. The DVO had determined the cost of the land

KALPTARU INFRABUILD,AHMEDABAD vs. PCIT-3 AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 750/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad16 Jul 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Alpesh Parmar, CIT DR
Section 143(3)Section 263Section 55ASection 56(2)(vii)Section 56(2)(x)

property. However, since no response was received from the DVO and the assessment was nearing the time-barring date of 31.03.2023, the AO finalized the assessment without making any adjustment. In view of these facts, Principal CIT again initiated 263 proceedings and a show-cause notice dated 17.03.2025 was issued to the assessee, proposing revision under Section

SHRI NEERAV SHAILESH PAREKH,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 535/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2008-09

Bench: Ms. Suchitra Kambleassessment Year: 2008-09

Section 143(1)Section 143(2)Section 48

house property, capital gain and from other sources. The Assessing Officer further observed that in the statement of total income the assessee has offered Long Term Capital Gain (LTCG)/loss to the extent of Rs.15,98,578/-. The Assessing Officer further observed that the assessee purchased 36 shares on 08.06.2001 for a consideration of Rs.2000/- per share and 165 shares

ACIT CC 2(3) AHMEDABAD, AHMEDABAD vs. AISHA DHIRAJ GOGIA, AHMEDABAD

In the result: 50. To summarize the final outcome:

ITA 1673/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha["ी संजय गग", "ाियक सद" एवं "ी नरे" साद िस!ा, लेखा सद" के सम#।]

houses of the managing director and other directors. In such a case, when the managing director or any other persons were found to be not in possession of any incriminating material, the question of examining them by the authorised officer during the course of search and recording any statement from them by invoking the powers under section