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4 results for “house property”+ Section 142(1)clear

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Key Topics

Section 26322Section 143(3)17Section 54B16Section 14711Natural Justice4House Property3Deduction3Revision u/s 2633Section 1482

SHRI GANGA RAM ADWANI,RISHIKESH vs. DCIT, RISHIKESH

In the result the appeal filed by the assessee is allowed

ITA 1511/DEL/2017[2008-09]Status: DisposedITAT Dehradun11 Nov 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year 2008-09

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri S.K. Chatterjee, Sr. DR
Section 143(3)Section 147Section 148Section 234BSection 234C

House land situated at Jwalapur, Haridwar was sold for total consideration of Rs. 2.06 8 Ganga Ram Adwani vs DCIT crores (including cash received from the purchasers over and above the amount mentioned in the registered deed dated 07.04.2007). From these facts, the AO held that it was evidently clear that the assessee had jointly purchased 0.5480 hectares land

Addition to Income2

DARIYAV SINGH,DEHRADUN vs. PR. CIT, DEHRADUN

In the result, both the appeals of the assessee are allowed

ITA 2029/DEL/2018[2010-11]Status: DisposedITAT Dehradun28 Jun 2023AY 2010-11

Bench: Shri Saktijit Dey & Shri M. Balaganeshsh. Sanjay Kumar Pr. Cit 170, Vasant Vihar-1 Dehradun Dehradun Vs. Pan-Akkpk 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. Cit 28-Chakrata Road, Dehradun Dehradun Vs. Pan-Awkps 6026L (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Mr. Sherey Jain, Advocates Respondent By Mr. N.S.Jangpangi, Cit-Dr

Section 143(3)Section 147Section 263Section 54B

house property. The return of income for A.Y.2010-11 was filed on 30/09/2010 declaring total income of Rs.11,80,610/- showing capital gains at Nil. The assessee sold an agricultural land along with Sh. Dariyav Singh and Sh. Omwati during the year under consideration. The assessee had capital gains of Rs.35,08,250/- and from the sale proceeds of the said

SANJAY KUMAR,DEHRADUN vs. PRCIT, DEHRADUN

In the result, both the appeals of the assessee are allowed

ITA 2187/DEL/2018[2010-11]Status: DisposedITAT Dehradun23 Jun 2023AY 2010-11

Bench: Shri Saktijit Dey & Shri M. Balaganeshsh. Sanjay Kumar Pr. Cit 170, Vasant Vihar-1 Dehradun Dehradun Vs. Pan-Akkpk 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. Cit 28-Chakrata Road, Dehradun Dehradun Vs. Pan-Awkps 6026L (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Mr. Sherey Jain, Advocates Respondent By Mr. N.S.Jangpangi, Cit-Dr

Section 143(3)Section 147Section 263Section 54B

house property. The return of income for A.Y.2010-11 was filed on 30/09/2010 declaring total income of Rs.11,80,610/- showing capital gains at Nil. The assessee sold an agricultural land along with Sh. Dariyav Singh and Sh. Omwati during the year under consideration. The assessee had capital gains of Rs.35,08,250/- and from the sale proceeds of the said

OMWATI,DEHRADUN vs. PR.CIT, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 6853/DEL/2017[2010-11]Status: DisposedITAT Dehradun15 Sept 2023AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshsmt. Omwati Pr. Cit W/O Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun Pan-Aanpw 6438K (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 263Section 54B

142(1) of the Act specifically making enquiries particularly into the details of property purchased by the assessee and also calling for making for capital gains on sale of property. The assessee duly replied to the same furnishing all the requisite details together with claim of deduction u/s 54B of the Act. The assessee also enclosed the copy of agreement