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50 results for “capital gains”+ Section 132clear

Sorted by relevance

Mumbai783 Delhi655 Jaipur229 Hyderabad220 Bangalore210 Chennai208 Ahmedabad185 Chandigarh148 Cochin94 Kolkata79 Nagpur75 Pune59 Indore56 Rajkot50 Raipur45 Visakhapatnam36 Ranchi34 Guwahati30 Lucknow25 Surat25 Dehradun17 Amritsar15 Jodhpur15 Allahabad7 Agra2 Patna1 Panaji1

Key Topics

Section 14845 Section 14740 Section 143(3)27 Addition to Income25 Section 217 Section 1329 Section 69C6 Section 153A6 Section 115J6 Long Term Capital Gains

DCIT, CENTRAL CIRCLE 1, RAJKOT vs. LAJVANTIBEN RAJABHAI HINDUJA, RAJKOT

ITA 94/RJT/2024[2021-22]Status: DisposedITAT Rajkot20 May 2025AY 2021-22

For Appellant: Shri R.B. Shah, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 132(4)Section 143(2)Section 143(3)Section 250

capital gain arose as there was no transfer as per the Income Tax Act.", "result": "Dismissed", "sections": [ "143(3)", "250", "46A", "132

SEABIRD MARINE SERVICES PRIVATE LIMITED,JAMNAGAR vs. ACIT, CIRCLE - 1, JAMNAGAR, JAMANGAR

In the result, ground No.4 raised by the assessee is allowed

Showing 1–20 of 50 · Page 1 of 3

4

Survey u/s 133A3

ITA 83/RJT/2025[2017-18]Status: Disposed

ITAT Rajkot

30 May 2025

AY 2017-18

Section 114Section 115JSection 143(3)

gain should have been shown\nirrespective of treatment in book of account. Therefore, ld CIT(A), based on these\nfacts, confirmed the addition made by the assessing officer.\n10. Shri S. N. Soparkar, Ld. Senior Counsel for the assessee, pleaded on behalf\nof assessee that there was reduction in the capital and the assesssee has “written\noff\" the investments

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

ITA 44/RJT/2023[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

132 of the Act, was carried out at the premises of the assessee on 17.01.2013. Consequent to search u/s 132 of the Act, proceedings u/s 153A of the Act was initiated by issuing notice, dated 30.07.2014, which was duly served upon the assessee. The assessee was required to file return of income within 30 days of the receipt

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 26/RJT/2021[2007-08]Status: DisposedITAT Rajkot12 Apr 2023AY 2007-08

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

Capital Gains and also Income from Other Sources. For the asst year 2006-07 the assessee filed his Return of Income on 31-07-2006 admitting total income of Rs.4,17,050/=. The return was processed under section 143[1] dated 06-12-2006 and refund was issued to the assessee. Thus there was no regular assessment u/s.143

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 25/RJT/2021[2006-07]Status: DisposedITAT Rajkot12 Apr 2023AY 2006-07

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

Capital Gains and also Income from Other Sources. For the asst year 2006-07 the assessee filed his Return of Income on 31-07-2006 admitting total income of Rs.4,17,050/=. The return was processed under section 143[1] dated 06-12-2006 and refund was issued to the assessee. Thus there was no regular assessment u/s.143

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

ITA 134/RJT/2023[2007-08]Status: DisposedITAT Rajkot19 Jun 2025AY 2007-08

132 [or survey under section 133A], it\nmay, in any proceeding under this Act, be presumed\n(i) that such books of account, other documents, money, bullion, jewellery or other\nvaluable article or thing belong or belongs to such person\n(ii) that the contents of such books of account and other documents are true; and\n(iii) that

KUMAR RAMESH SAHU,RAJKOT, GUJARAT vs. ACIT, CIRCLE-2(2), RAJKOT, RAJKOT, GUJARAT

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 336/RJT/2023[2009-10]Status: DisposedITAT Rajkot04 Apr 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./I.T.A. No.336/Rjt/2023 (िनधा"रण वष" / Assessment Year : 2009-10) Kumar Ramesh Sahu बनाम/ The Acit, Sundaram, 72/3, New Cirtcle-2(3) Vs. College Wadi Rajkot – 60 001 150Ft5. Ring Road Opp. Meera Apartment Rajkot – 360 005 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aesps 5531 C (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Shri M.N. Manvar, Ld. Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख / Date Of Hearing 13/01/2025 घोषणा की तारीख /Date Of Pronouncement 04/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha:

For Appellant: Shri M.N. Manvar, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(1)Section 143(3)Section 147Section 148Section 271(1)Section 54Section 68

capital gain and other sources of income. The return was filed on 18.11.2009 declaring net income of Rs. 5, 40,010/-. The case was passed under Section 143(1) of the Act upon noticed that there is an unsecured loan of Rs. 65,73,083/- to KRN Alloys Pvt. Ltd. and a cash was deposited before issuing a cheque

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SARVANAND SADHURAM SONVANI, RAJKOT

ITA 791/RJT/2024[2012-13]Status: DisposedITAT Rajkot23 Feb 2026AY 2012-13

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)

Section 143(3)Section 147Section 148Section 2

Capital Gains of Rs.5,82,794/-, and other incomes of Rs. 7,968/-. A Search, Seizure and Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in the case of leading real estate builders of Rajkot and their key associates on 24.08.2021. Four different groups were covered in the operation including the RK Group

SARVANAND SADHURAM SONWANI ,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 811/RJT/2024[2014-15]Status: DisposedITAT Rajkot23 Feb 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)

Section 143(3)Section 147Section 148Section 2

Capital Gains of Rs.5,82,794/-, and other incomes of Rs. 7,968/-. A Search, Seizure and Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in the case of leading real estate builders of Rajkot and their key associates on 24.08.2021. Four different groups were covered in the operation including the RK Group

DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SARVANAND SADHURAM SONVANI, RAJKOT

ITA 793/RJT/2024[2017-18]Status: DisposedITAT Rajkot23 Feb 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)

Section 143(3)Section 147Section 148Section 2

Capital Gains of Rs.5,82,794/-, and other incomes of Rs. 7,968/-. A Search, Seizure and Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in the case of leading real estate builders of Rajkot and their key associates on 24.08.2021. Four different groups were covered in the operation including the RK Group

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 817/RJT/2024[2020-21]Status: DisposedITAT Rajkot23 Feb 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)

Section 143(3)Section 147Section 148Section 2

Capital Gains of Rs.5,82,794/-, and other incomes of Rs. 7,968/-. A Search, Seizure and Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in the case of leading real estate builders of Rajkot and their key associates on 24.08.2021. Four different groups were covered in the operation including the RK Group

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 818/RJT/2024[2021-22]Status: DisposedITAT Rajkot23 Feb 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)

Section 143(3)Section 147Section 148Section 2

Capital Gains of Rs.5,82,794/-, and other incomes of Rs. 7,968/-. A Search, Seizure and Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in the case of leading real estate builders of Rajkot and their key associates on 24.08.2021. Four different groups were covered in the operation including the RK Group

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 812/RJT/2024[2015-16]Status: DisposedITAT Rajkot23 Feb 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)

Section 143(3)Section 147Section 148Section 2

Capital Gains of Rs.5,82,794/-, and other incomes of Rs. 7,968/-. A Search, Seizure and Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in the case of leading real estate builders of Rajkot and their key associates on 24.08.2021. Four different groups were covered in the operation including the RK Group

DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SARVANAND SADHURAM SONVANI, RAJKOT

ITA 796/RJT/2024[2020-21]Status: DisposedITAT Rajkot23 Feb 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)

Section 143(3)Section 147Section 148Section 2

Capital Gains of Rs.5,82,794/-, and other incomes of Rs. 7,968/-. A Search, Seizure and Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in the case of leading real estate builders of Rajkot and their key associates on 24.08.2021. Four different groups were covered in the operation including the RK Group

SARVANAND SADHURAM SONWANI ,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 816/RJT/2024[2019-20]Status: DisposedITAT Rajkot23 Feb 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)

Section 143(3)Section 147Section 148Section 2

Capital Gains of Rs.5,82,794/-, and other incomes of Rs. 7,968/-. A Search, Seizure and Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in the case of leading real estate builders of Rajkot and their key associates on 24.08.2021. Four different groups were covered in the operation including the RK Group

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT,CC-1, RAJKOT, RAJKOT

ITA 815/RJT/2024[2018-19]Status: DisposedITAT Rajkot23 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)

Section 143(3)Section 147Section 148Section 2

Capital Gains of Rs.5,82,794/-, and other incomes of Rs. 7,968/-. A Search, Seizure and Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in the case of leading real estate builders of Rajkot and their key associates on 24.08.2021. Four different groups were covered in the operation including the RK Group

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT, CC-1, RAJKOT , RAJKOT

ITA 810/RJT/2024[2013-14]Status: DisposedITAT Rajkot23 Feb 2026AY 2013-14

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)

Section 143(3)Section 147Section 148Section 2

Capital Gains of Rs.5,82,794/-, and other incomes of Rs. 7,968/-. A Search, Seizure and Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in the case of leading real estate builders of Rajkot and their key associates on 24.08.2021. Four different groups were covered in the operation including the RK Group

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT,CC-1, RAJKOT, RAJKOT

ITA 814/RJT/2024[2017-18]Status: DisposedITAT Rajkot23 Feb 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)

Section 143(3)Section 147Section 148Section 2

Capital Gains of Rs.5,82,794/-, and other incomes of Rs. 7,968/-. A Search, Seizure and Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in the case of leading real estate builders of Rajkot and their key associates on 24.08.2021. Four different groups were covered in the operation including the RK Group

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 809/RJT/2024[2012-13]Status: DisposedITAT Rajkot23 Feb 2026AY 2012-13

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)

Section 143(3)Section 147Section 148Section 2

Capital Gains of Rs.5,82,794/-, and other incomes of Rs. 7,968/-. A Search, Seizure and Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in the case of leading real estate builders of Rajkot and their key associates on 24.08.2021. Four different groups were covered in the operation including the RK Group

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 813/RJT/2024[2016-17]Status: DisposedITAT Rajkot23 Feb 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

For Appellant: Shri Mehul Ranapura, Ld. ARFor Respondent: Shri Sanjay Pungulia, Ld. CIT (DR)

Section 143(3)Section 147Section 148Section 2

Capital Gains of Rs.5,82,794/-, and other incomes of Rs. 7,968/-. A Search, Seizure and Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in the case of leading real estate builders of Rajkot and their key associates on 24.08.2021. Four different groups were covered in the operation including the RK Group