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5 results for “house property”+ Section 143(3)(II)clear

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Key Topics

Short Term Capital Gains4Addition to Income4Section 143(3)3Business Income3Natural Justice3Section 1472Section 50C2Section 542Capital Gains

ASHOK KUMAR MALHOTRA,DHANBAD vs. ITO, WARD-1(1), DHANBAD

ITA 38/RAN/2020[2013-14]Status: DisposedITAT Ranchi13 Jan 2021AY 2013-14

Bench: Sri J. Sudhakar Reddy)

Section 133(6)Section 2Section 250

house cannot convert agricultural land into non-agricultural land. She prayed for relief. 5. Rival contentions heard. On a careful consideration of the facts and circumstances of the case, perusal of the papers on record and the case law cited, we hold as follows. 6. The ld. CIT(A) at the last paragraph of his order records the fact

ASHOK BEHL,RANCHI vs. ITO,WARD-1(1), RANCHI

In the result, appeal filed by the assessee is allowed

ITA 78/RAN/2019[2014-15]Status: DisposedITAT Ranchi10 Sept 2020AY 2014-15

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Ashok Behl Vs. Ito, Ward-1(1), Ranchi 1St Floor, Samridhi Complex, South Office Para, Doranda, Ranchi – 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adwpb2438E (अपीलाथ" /Appellant) .. (""थ" / Respondent)

2
Long Term Capital Gains2
Cash Deposit2
For Appellant: Shri D. Sannigarh, ARFor Respondent: Shri A. K. Mohanti, Addl. CIT, Sr. DR
Section 143(3)

ii) Such transfer, in the case of tangible immoveable property or in the case of reversion or other intangible thing, can be made only by a registered instrument. (iii) Delivery of tangible immoveable property takes place when the seller places the buyer, or such person as he directs, in possession of the property (iv) A contract for the sale

SUNITA ADUKIA,RANCHI vs. DCIT CIR-2, RANCHI

In the result, appeal is partly allowed

ITA 15/RAN/2018[13-14]Status: DisposedITAT Ranchi30 Oct 2019

Bench: S/Shri Chandra Mohan Gargassessment Year: 2013-14

For Appellant: Shri Rajiv Ranjan Mittal, CAFor Respondent: Shri P.K.Mondal, Addl. CIT(DR)
Section 132Section 143(3)Section 153Section 153ASection 54

ii) For that the Ld. CIT (A), Ranchi erred in treating the activity of self construction of building on owned land and selling subsequently as adventure in the nature of trade and ignored our ground of appeal. The Ld. CIT (A) erred in treating income as business income instead of long term capital gain. It is the capital assets

SHRI AJAY KUMARS/O SHRI KISAN BHAGWAT,HAZARIBAGH vs. ITO WARD-2(5), HAZARIBAGH

In the result, the appeal of the assessee in ITA NO

ITA 243/RAN/2016[2009-10]Status: DisposedITAT Ranchi08 Jul 2020AY 2009-10

Bench: Shri S.S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.243/Ran/2016 आयकरअपीलसं./Ita No.207/Ran/2017 ("नधा"रणवष" / Assessment Year:2009-10)

For Appellant: Shri M. K. Choudhry, AdvocateFor Respondent: Shri Inderjeet Singh, CIT (DR)
Section 147Section 50C

House Dipugarha, Hazaribagh-825301. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AELPK 5256 P (Appellant) .. (Respondent) Appellantby :Shri M. K. Choudhry, Advocate Respondent by :Shri Inderjeet Singh, CIT (DR) सुनवाईक"तार"ख/ Date of Hearing : 06/03/2020 घोषणाक"तार"ख/Date of Pronouncement : 08/07/2020 आदेश / O R D E R Per Bench: The captioned two appeals filed by the assessee, pertaining to assessment year

SRI AJAY KUMAR ,HAZARIBAGH vs. ITO WARD-1(1), HAZARIBAGH

In the result, the appeal of the assessee in ITA NO

ITA 207/RAN/2017[09-10]Status: DisposedITAT Ranchi08 Jul 2020

Bench: Shri S.S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.243/Ran/2016 आयकरअपीलसं./Ita No.207/Ran/2017 ("नधा"रणवष" / Assessment Year:2009-10)

For Appellant: Shri M. K. Choudhry, AdvocateFor Respondent: Shri Inderjeet Singh, CIT (DR)
Section 147Section 50C

House Dipugarha, Hazaribagh-825301. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AELPK 5256 P (Appellant) .. (Respondent) Appellantby :Shri M. K. Choudhry, Advocate Respondent by :Shri Inderjeet Singh, CIT (DR) सुनवाईक"तार"ख/ Date of Hearing : 06/03/2020 घोषणाक"तार"ख/Date of Pronouncement : 08/07/2020 आदेश / O R D E R Per Bench: The captioned two appeals filed by the assessee, pertaining to assessment year