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13 results for “house property”+ Section 55Aclear

Sorted by relevance

Mumbai86Delhi33Kolkata14Ahmedabad13Pune12Raipur8Bangalore7Jaipur5Surat3Chandigarh3Hyderabad3Rajkot3Indore2Chennai2Nagpur1Cochin1Agra1Lucknow1

Key Topics

Section 55A13Addition to Income11Section 1479Section 2637Long Term Capital Gains7Section 54F6Section 1485Section 50C5Survey u/s 133A5

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

SHRI AMBALAL SOMABHAI (KUMBHAR) PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-7(1)(2), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Section 143(3)4
Deduction4
Exemption4
ITA 315/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad18 Sept 2018AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 315/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 Shri Ambalal Somabhai (Kumbhar) Prajapati Ito, Ward-7(1)(2) 1, Devi Annapurna Society Vs Ahmedabad. Nr. Gurudwara, B/H. West & Park Thaltej, Bodakdev Ahmedabad 380058. Pan : Abgpk 5078 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri P.F. Jain, Ar Revenue By : Shri S.K. Dev, Sr.Dr

For Appellant: Shri P.F. Jain, ARFor Respondent: Shri S.K. Dev, Sr.DR
Section 143(1)Section 147Section 154Section 2(14)(iii)Section 55A

property as on 1.4.1981 at Rs.39,36,290/- on the basis of Shri B.H.Patel, Registered valuer’s report. There could not be any discrimination qua other co-owners on similar transaction. He placed on record copy of the order passed by the AO under section 154 r.w.s. 250 of the Act. On the other hand, the ld.DR relied upon

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

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

The appeal of the assessee is allowed

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

SHRI BHARATKUMAR JAYANTILAL PATEL,,AHMEDABAD vs. ITO, WARD-2(2)(1),, AHMEDABAD

In the result, we see no reason to interfere

ITA 2483/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad17 Oct 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.2483/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2011-12

For Appellant: Shri Samir Sheth, ARFor Respondent: Shri Mudit Nagpal, Sr.DR
Section 148Section 55A

Housing Board Chandkheda, Ahmedabad PAN : APGPP 6239 M अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri Samir Sheth, AR Revenue by : Shri Mudit Nagpal, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 20/09/2018 घोषणा क" तार"ख /Date of Pronouncement: 17/10/2018 आदेश/O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: Assessee is in appeal before the Tribunal against

SHRI ARVINDBHAI POPATLAL PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-13(4),, AHMEDABAD

In the result appeal filed by the assessee is partly allowed

ITA 374/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad29 Aug 2022AY 2011-12

Bench: Shri Waseem Ahmed, Accountant Memebr & Shri Siddhartha Nautiyal, Judicial Memebr

For Appellant: Shri S. N. Divatia, ARFor Respondent: 02/06/2022
Section 250Section 50CSection 54FSection 55A

Hous. Soc. Building, Ashram Road, Ltd., Nr. Balaji Villa, S. P. Ahmedabad - 380009 Ring Road, Chandkheda, Ahmedabad - 382424 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ADRPP2567K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/Appellant by : Shri S. N. Divatia, AR Shri Atul Pandey, Sr. D.R. ""यथ" क" ओर से / Respondent by : 02/06/2022 सुनवाई क" तार"ख / Date of Hearing घोषणा

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

MOHMMAD AFAQUE ABDULRAZAK BANGDIWALA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(1),, BARODA

In the result, we see no reason to interfere

ITA 1802/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad07 Feb 2020AY 2011-12

Bench: Shri Rajpal Yadav, Vice-आयकर अपील सं./ Ita.No.1802/Ahd/2016 "नधा"रण वष"/ Asstt. Year: 2011-2012 Mohmmad Afaque Abdulrazak Ito, Ward-5(1) Bangdiwala Baroda. Vs J.M. Villa, Killedar Kancha B/H. Mes Girls School Gendigate Baroda 390 001 Pan : Avvpb 8654 P आयकर अपील सं./ Ita.No.2036/Ahd/2017 "नधा"रण वष"/ Asstt. Year: 2011-2012 Kum. Kulsum Abdulrazak Ito, Ward-5(3) Baroda. Bangdiwala Vs J.M. Villa, Killedar Kancha B/H. Mes Girls School Gendigate Baroda 390 001 Pan : Aylpb 8030 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Kinjal Shah, Ar Revenue By : Shri Dilip Kumar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 06/02/2020 घोषणा क" तार"ख /Date Of Pronouncement: 07/02/2020 आदेश/O R D E R

For Appellant: Smt. Kinjal Shah, ARFor Respondent: Shri Dilip Kumar, Sr.DR
Section 50CSection 54F

house after the purchase of land at Lakodara was made within three years from the date on which the property was sold or transferred. Thus the ground of appeal no. 2 of the appellant as reproduced in initial paragraph of this appeal order is partly allowed.” 6. Similar line of reasoning and directions are given in the case

KUM.KULSUM ABDULRAZAK BANGADIWALA,BARODA vs. INCOME TAX OFFICER, WARD-5(3),, BARODA

In the result, we see no reason to interfere

ITA 2036/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad07 Feb 2020AY 2011-12

Bench: Shri Rajpal Yadav, Vice-आयकर अपील सं./ Ita.No.1802/Ahd/2016 "नधा"रण वष"/ Asstt. Year: 2011-2012 Mohmmad Afaque Abdulrazak Ito, Ward-5(1) Bangdiwala Baroda. Vs J.M. Villa, Killedar Kancha B/H. Mes Girls School Gendigate Baroda 390 001 Pan : Avvpb 8654 P आयकर अपील सं./ Ita.No.2036/Ahd/2017 "नधा"रण वष"/ Asstt. Year: 2011-2012 Kum. Kulsum Abdulrazak Ito, Ward-5(3) Baroda. Bangdiwala Vs J.M. Villa, Killedar Kancha B/H. Mes Girls School Gendigate Baroda 390 001 Pan : Aylpb 8030 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Kinjal Shah, Ar Revenue By : Shri Dilip Kumar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 06/02/2020 घोषणा क" तार"ख /Date Of Pronouncement: 07/02/2020 आदेश/O R D E R

For Appellant: Smt. Kinjal Shah, ARFor Respondent: Shri Dilip Kumar, Sr.DR
Section 50CSection 54F

house after the purchase of land at Lakodara was made within three years from the date on which the property was sold or transferred. Thus the ground of appeal no. 2 of the appellant as reproduced in initial paragraph of this appeal order is partly allowed.” 6. Similar line of reasoning and directions are given in the case

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

BHARAT HIMATLAL MEHTA,AHMEDABAD vs. ITO, WARD-5(3)(4), AHMEDABAD

Appeal of the assessee is partly allowed for statistical purposes

ITA 355/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri S. N. Divatia, Adv. & ShriFor Respondent: Shri V. K. Mangla, JCIT
Section 250Section 54FSection 55A(2)(b)

house property purchased which was not claimed due to long term capital loss declared in the return. It is therefore prayed that the LTCG be assessed as per Regd valuer’s report instead of DVO and addition may be deleted.” 3. The assessee filed return of income on 05.08.2014 declaring total income of Rs. 31,340/-. The assessee derives income

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