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7 results for “house property”+ Section 53Aclear

Sorted by relevance

Bangalore46Hyderabad39Delhi35Mumbai32Indore8Chandigarh8Patna8Pune7Chennai7Visakhapatnam5Jaipur5Raipur4Kolkata4Cochin3SC2Amritsar1Surat1Cuttack1

Key Topics

Section 54B11Section 143(3)8Section 35(1)(iv)6Section 1485Section 2504Section 143(2)3Section 271(1)(c)3Section 53A3Deduction3Addition to Income

JAGANNATH SAMBHAJI SATAV,PUNE vs. ITO WARD 12(4), PUNE, PUNE

In the result, the appeal of assessee is allowed for statistical purpose

ITA 607/PUN/2024[2014-15]Status: DisposedITAT Pune24 Sept 2024AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Ramnath P. Murkunde
Section 139Section 143(3)Section 147Section 148Section 234ASection 234BSection 250

section 53A of the Transfer of property Act. Hence the amount received by the appellant as part of the Compromise Agreement in settling the court cases cannot be considered as amount received for transfer of property. On the contrary, the learned Assessing Officer himself at Paragraph No: 03.2.1 (Page Nos 9 & 10) of the assessment order had stated that

3
Penalty2

SHARFUDDIN YUNUS KAZI ,RAIGAD vs. INCOME-TAX OFFICER, WARD 1, RAIGAD

In the result, appeal of the assessee is allowed for statistical purpose

ITA 605/PUN/2020[2009-10]Status: DisposedITAT Pune28 Jun 2023AY 2009-10

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.605/Pun/2020 िनधा"रण वष" / Assessment Year :2009-10 Sharfuddin Yunus Kazi, The Income Tax Officer, House No.25, At Vadghar, V Ward-1, Raigad. Panvel, Raigad – 410208. S Pan: Asipk 7994 Assessee/ Appellant Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 17/04/2023 Date Of Pronouncement 28/06/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax (Appeal)-2 [Ld.Cit(A)], Thane Dated 07.09.2020 For A.Y.2009-10 Emanating From Assessment Order Under Section 143(3) Of The Act Dated 28.03.2018. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case & In Law Lower Authorities Erred In Treating The Transaction Of Sale Of Land At Village Pangaon, Tal: Panvel, Dist. Raigad, As Completed Sharfuddin Yunus Kazi [A]

Section 143(3)Section 148Section 2(47)(v)Section 53ASection 54F

House No.25, At Vadghar, V Ward-1, Raigad. Panvel, Raigad – 410208. s PAN: ASIPK 7994 Assessee/ Appellant Respondent /Revenue Assessee by Shri Pramod Shingte – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 17/04/2023 Date of pronouncement 28/06/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld.Commissioner

ACIT, CENTRAL CIRCLE-1, NASHIK, NASHIK vs. RAJENDRA RASIKLAL SHAH, NASHIK

In the result, the appeal of the Revenue is dismissed

ITA 1015/PUN/2024[2013-14]Status: DisposedITAT Pune20 Mar 2025AY 2013-14

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1015/Pun/2024 Assessment Year : 2013-14

For Appellant: Shri Sanket JoshiFor Respondent: Shri Ajay Kumar Keshari
Section 143(3)Section 147Section 148Section 250Section 53Section 54

Housing Society. During the year under consideration, a sale deed was registered which was signed by the assessee and it was executed in favour of Bhavin Enterprises. When this information was received by the AO, he carried out the reassessment proceedings which culminated into the impugned addition. Now the facts narrated by the ld. Counsel for the appeal indicate that

S K BHANSALI & ASSOCIATES,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, PUNE

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

ITA 535/PUN/2024[2006-07]Status: DisposedITAT Pune03 Jul 2024AY 2006-07

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2006-07

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Sourabh Nayak, Addl.CIT
Section 132Section 143(2)Section 147ASection 148Section 2Section 271(1)(c)

Housing Society, Vs. Shivaji Nagar, Pune – 411005 PAN: AAHFS8598L (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Sourabh Nayak, Addl.CIT Date of hearing : 25-06-2024 Date of pronouncement : 03-07-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated

S K BHANSALI & ASSOCIATES,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, PUNE, PUNE

Appeal is allowed in above terms

ITA 1320/PUN/2023[2010-11]Status: HeardITAT Pune13 Feb 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sourabh Nayak, Addl.CIT
Section 143(3)Section 271Section 271(1)(c)Section 274Section 292CSection 69B

Housing Income Tax Office, PMT Society, Shivajinagar, vs. Pune – 411 005 Bldg., Shankar Sheth Road, Maharashtra. Pune – 411 037. Maharashtra PAN AAHFS8598L (Appellant) (Respondent) For Assessee : Shri Nikhil Pathak For Revenue : Shri Sourabh Nayak, Addl.CIT Date of Hearing : 12.02.2024 Date of Pronouncement : 13.02.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2010- 2011, arise against

ASST COMMISSIONER OF INCOME TAX , PANVEL vs. EPYGEN BIOTECH PRIVATE LIMITED, NAVI MUMBAI

In the result, appeal of the Revenue is allowed

ITA 2719/PUN/2024[2018-19]Status: DisposedITAT Pune10 Mar 2026AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Satya Prakash Singh, CAFor Respondent: Shri Nasavarak Jore,atj, Addl.CIT
Section 143(2)Section 143(3)Section 250Section 35(1)(iv)

53A of the Transfer of Property Act, 1882 (4 of 1882), the date on which he has so taken or retained possession of such land or part ; (ii) notwithstanding anything contained in clause (i), where an asset representing expenditure of a capital nature incurred before the 1st day of April, 1967, ceases to be used in a previous year

BHANUDAS VITTHAL MHASURKAR,PUNE vs. THE INCOME TAX OFFICER, WARD-2(5), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1264/PUN/2023[2016-17]Status: DisposedITAT Pune19 Nov 2024AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkunde
Section 143(1)Section 143(2)Section 53ASection 54BSection 54F

53A of the Transfer of Property Act, 1882. Further, public notice was already served by the purchaser on 11.05.2015 as mentioned in page No.23 of sale agreement. It was submitted that the sale consideration was used for the purpose of acquisition of agricultural land u/s 54B of the Act on 08.10.2015. Therefore, the 3 relevant date for the purpose