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107 results for “capital gains”+ Section 132(1)clear

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Section 271(1)(c)96 Section 143(3)64 Addition to Income55 Penalty40 Survey u/s 133A40 Section 6835 Section 153A28 Section 14727 Business Income26

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

1. The learned CIT(A) has grievously erred in law and on facts in taxing gain from sale of land as business income instead of Long Term Capital Gain disregarding the evidences and facts on record. The gain of Rs.3,99,10,520/- be treated as Long Term Capital Gain instead of Business Income. 2. The learned

Showing 1–20 of 107 · Page 1 of 6

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

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

SURESH B DESAI,,SURAT vs. DCIT CENTRAL CIRCLE-3,, SURAT

SURESH B DESAI,,SURAT vs. DCIT CENTRAL CIRCLE-3,, SURAT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. SHRI VASUDEV D. GOPLANI, SURAT

SHRI GHANSHYAM DUNGARBHAI SUTARIYA,,SURAT vs. THE ACIT, CIRCLE-8,, SURAT

SHRI JIVRAJBHAI H. BALAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-8(2),, SURAT

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, VAPI vs. M/S. KRIMPI DISTILLERY, NANI DAMAN

HILTON GROUP,SURAT vs. PCIT, (CENTRAL), SURAT

ASHOKBHAI NARSHIBHAI PATEL,SURAT vs. PCIT(CENTRAL), SURAT

RAMESH KUMAR GORDHAN KATHIRIYA,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

HILTON GROUP,SURAT vs. PCIT(CENTRAL), SURAT, SURAT

ASHOKBHAI NARSHIBHAI PATEL,SURAT vs. PCIT(CENTRAL), SURAT

ASHOKBHAI NARSHIBHAI PATEL,SURAT vs. PCIT(CENTRAL), SURAT

RAMESH KUMAR GORDHAN KATHIRIYA,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

SHRI NISHANT KANTILAL PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD-2(2), BHARUCH

SMT. MUKTABEN NISHANTBHAI PATEL,ANKLESHWAR vs. INCOME TAX OFFICER WARD -2(2), BHARUCH

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI