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271 results for “capital gains”+ Section 10(25)(iii)clear

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Key Topics

Section 143(3)60Addition to Income51Section 26348Section 14726Section 14321Disallowance19Section 153C17Deduction16Section 6815Long Term Capital Gains

KALUBHAI DULABHAI GOLAVIYA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, , SURAT

In the result, ground raised by the assessee is allowed

ITA 619/SRT/2018[2014-15]Status: DisposedITAT Surat30 Mar 2023AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A No.15 & Ita No.619/Srt/2018 (िनधा"रणवष" / Assessment Years: (2011-12 &2014-15) (Virtual Court Hearing) Shri Kalubhai Dulabhai Golaviya Deputy Commissioner Of Income-Tax, B/1-2, Jalaram Society, B/H. Central Circle-2, Aaykar Bhavan, Vs. Gurunagar Society, Varachha Majura Gate, Surat-395001 Road, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 5116 A (अपीलाथ" /Appellant) (""थ" /Respondent)

For Appellant: Shri Ashwin K Parekh, C.AFor Respondent: Shri Ashok B.Koli, CIT-DR &
Section 132Section 143(2)Section 143(3)Section 153ASection 45(3)Section 54F

25 of the PB. The Assessee's submission are summarised hereunder: a. The Assessee is a partnership firm engaged in the activity of construction and development of real estate. For this purpose, the Assessee acquired a parcel of land at Nagpur for a total consideration of Rs.25 crores as evidenced by Sale Deed executed on 31.12.2007. The Assessee could

Showing 1–20 of 271 · Page 1 of 14

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15
Capital Gains14
Section 115J13

JAGUBHAI KHALASI,,SURAT vs. INCOME TAX OFFICER,, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 240/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

SHRI JAMUBHAI KALYANBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1604/AHD/2014[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

KOKILABEN J. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3181/AHD/2014[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

SHRI SHARADKUMAR K. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1554/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

SHRI RAMUBHAI NATUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 72/AHD/2015[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

NITABEN ASHOKBHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3124/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

SHRI DHARMENDRABHAI BHIKHUBHAI PATEL, HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 150/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

SHRI KARSANBHAI MORARBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 148/AHD/2015[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

ASHOK DAHYABHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3126/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

SMT. GOMIBEN PREMABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 147/AHD/2015[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

SHRI KAMLESHBHAI BHIKHUBHAI PATEL, HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 149/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

SHRI NILESHBHAI P. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1594/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

SMT. SHARDABEN BHIKHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 152/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

SHRI BHIKHUBHAI DAYHABHAI PATEL, HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 151/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

BHARTIBEN C. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1595/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

KAMUBHAI DAHYABHAI PATEL,,SURAT vs. INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 3123/AHD/2014[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

SHRI KISHANBHAI R. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 130/AHD/2015[2008-09]Status: DisposedITAT Surat25 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

SHRI SHANKARBHAI R. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 131/AHD/2015[2008-09]Status: DisposedITAT Surat25 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar

SHRI NARENDRABHAI ISHWARBHAI PATEL L/H. OF LATE ISHVARBHAI RAMUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 69/AHD/2015[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

25 240/AHD/2015 2007-08 New Street Vill. Aayakar Bhawan, Hazira,Tal: Choryasi, Vs Majurat Gate, Dist.Surat-394270 Surat PAN: ACLPK 9351 P Kantibhai C Khalasi ITO Wd-4(2), 26 255/AHD/2015 2007-08 (Ahir), New Street Aayakar Bhawan, Vill. Hazira, Tal: Vs Majura Gate, Surat Choryasi, Dist. Surat- 394270 PAN: ARLPK 4980 P Sharadkumar