SHRI CHHAGANBHAI MULJIBHAI PATOLIYA,JETPUR vs. THE ITO WARD-1 (2) (3) RAJKOT, RAJKOT
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 477/RJT/2025[2012-13]Status: DisposedITAT Rajkot31 Oct 2025AY 2012-13
Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.477/Rjt/2025 "नधा"रणवष" / Assessment Year: (2012-13) Chhaganbhai Muljibhai Patoliya, Vs The Ito Ward 1(2)(3), Radhe Park, Shreeji School, Aayakar Bhavan, Race Course, . Amarnagar Road, Rajkot (Gujarat) - 360001 Jetpur (Gujarat) - 360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ddrpp2365A (Appellant) (Respondent)
For Appellant: Written SubmissionFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 147Section 250Section 50Section 50C
50C of the Income
Tax Act, 1961. Subsequently, the reassessment proceedings u/s. 147 of the I.T.
Act was initiated by issuing a notice u/s.148 to the assessee on 28.03.2019 after recording the reasons for reopening and with the prior approval of the Pr.
Commissioner of Income Tax - I, Rajkot by invoking the provisions of Capital
Gain including section
