CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

sections": [ "147", "144", "144B", "250", "28", "69", "46A", "250(4)" ], "issues": "Whether the CIT(A) erred in upholding the additions made by the AO without providing the assessee adequate opportunity to present her case, especially after the seizure of records, and whether the land transactions constituted business income rather than capital gains

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. ITO, DAMAN

sections": [ "250", "147", "144", "144B", "69", "133A", "131(1A)", "46A", "250(4)", "28", "13" ], "issues": "Whether the profit on sale of lands should be taxed as capital gains

ANILBHAI DESAI,SURAT vs. ITO, WARD 2(3)(1), SURAT

In the result, these three appeals (ITA 1059 & 1060 & 1061/Srt/2025 for\nAY 2012-13) of the assessee are allowed for statistical purposes

section 144, adding a sum of Rs. 12,39,000/- as long-term capital gain and invoking section 50C without

DAKSHABEN AJITBHAI DESAI,SURAT vs. ITO, WARD 2(3)(1), SURAT

In the result, these three appeals (ITA 1059 & 1060 & 1061/Srt/2025 for\nAY 2012-13) of the assessee are allowed for statistical purposes

section 144 of the Income Tax Act, 1961.\nThe learned Assessing Officer has incorrectly added a sum of 12,39,000/- as long-\nterm capital gain

BINALBEN PINKESHBHAI NAIK,NA vs. ARIVS.ITO, WARD-1, NAVSARI

In the result, these three appeals (ITA 1059 & 1060 & 1061/Srt/2025 for\nAY 2012-13) of the assessee are allowed for statistical purposes

section 144 of the Income Tax Act, 1961.\nThe learned Assessing Officer has incorrectly added a sum of 12,39,000/- as long-\nterm capital gain

KANUBHAI VANMALIBHAI PATEL HUF,SURAT vs. ITO, WARD-1(2)(1), SURAT, SURAT

In the result, the grounds of appeal raised by the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Kanubhai Vanmalibhai Patel I.T.O.,Ward 1(2)(1), Huf,6, Siddharth Society, Surat. Vs. Behind Afil Tower, Lambe Hanuman Road, Surat-395010. Pan: Aakhp 0725 K Appellant Respondednt

capital gain. The ld AR for the assessee submits that ld PCIT himself admits that there was inquiry and evidences, however, the order cannot be termed erroneous for the want of bills and vouchers, when the assessing officer himself accepted all the evidences. The nature of land sold is clearly mentioned as agriculture land, the permissions was obtained only

CHAITALI SURIL UDESHI,AHMEDABAD vs. ITO, WARD-3(1)(2), SURAT

In the result, ground no. 3 of the appeal is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Chaitali Suril Udeshi, I.T.O., A-902, Samanvay Residency, Opp: Safal Ward-3(1)(2), Vs. Parisar-2, South Bopal Daskroi, Surat. Ahmedabad, Gujarat (India). Pan No. Ahgpd 9813 R Appellant/ Assessee Respondent/ Revenue

capital gain for purchase of new residential house within three years from the date of sale as prescribed under Section 54 of the Act. The ld AR for the assessee submits that provisions of Section 54F are beneficial provision and to be considered liberally in the aspect of limitation period. To support his submission, the ld AR for the assessee

SHRI SATYADEV NAGINBHAI PATEL,SURAT vs. INCOME TAX OFFICER WARD-2(3)(6), SURAT

In the result, the appeal of the all five assessee are allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.12 To 15 & 260/Srt/2017 िनधा"रण वष"/Assessment Year:2014-15 1. Shri Tejas Dineshbhai Patel, 2. Income Tax X, Moti Fali, Pal Gam Surat Officer, Ward- Pan:Bgdpp 4514 L 2(3)(6) Surat 2. Smt. Urmilaben Naginbhai 2. Income Tax Patel, Officer, Ward- 156, Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan:Bexpp 8659E 3. Shri Harishkumar Naginbhai 3. Income Tax Patel, Officer, Ward- Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan: Bdapp 4551 R 4. Shri Satyadev Naginbhai, 4. Income Tax Patel,156 Moti Falia, Pal Gam Officer, Ward- Surat 2(3)(6) Surat Pan:Acvpp 3650Q 5. Smt. Jyotiben Vinodbhai 5. Income Tax Patel, Officer, Ward- X Moti Fali, Pal Gam, Surat 2(3)(6) Surat Pan: Bgdpp4516 J अपीलाथ" Appellant ""यथ"/Respondent

144 in the return of income. On enquiry, the assessee has filed working of long-term capital gain at loss of Rs.1,35,590 based on Government Registered Valuer report of Shri P. K. Desai dated 28.05.2013 by taking FMV as @ 600 per sq. meter as on 01.04.1981.The FMV of entire plot of land area of 8498 was computed

SMT.URMILABEN NAGINBHAI PATEL,SURAT vs. INCOME TAX OFFICER WARD-2(3)(6), SURAT

In the result, the appeal of the all five assessee are allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.12 To 15 & 260/Srt/2017 िनधा"रण वष"/Assessment Year:2014-15 1. Shri Tejas Dineshbhai Patel, 2. Income Tax X, Moti Fali, Pal Gam Surat Officer, Ward- Pan:Bgdpp 4514 L 2(3)(6) Surat 2. Smt. Urmilaben Naginbhai 2. Income Tax Patel, Officer, Ward- 156, Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan:Bexpp 8659E 3. Shri Harishkumar Naginbhai 3. Income Tax Patel, Officer, Ward- Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan: Bdapp 4551 R 4. Shri Satyadev Naginbhai, 4. Income Tax Patel,156 Moti Falia, Pal Gam Officer, Ward- Surat 2(3)(6) Surat Pan:Acvpp 3650Q 5. Smt. Jyotiben Vinodbhai 5. Income Tax Patel, Officer, Ward- X Moti Fali, Pal Gam, Surat 2(3)(6) Surat Pan: Bgdpp4516 J अपीलाथ" Appellant ""यथ"/Respondent

144 in the return of income. On enquiry, the assessee has filed working of long-term capital gain at loss of Rs.1,35,590 based on Government Registered Valuer report of Shri P. K. Desai dated 28.05.2013 by taking FMV as @ 600 per sq. meter as on 01.04.1981.The FMV of entire plot of land area of 8498 was computed

SHRI TEJASH VINODBHAI PATEL,SURAT vs. INCOME TAX OFFICER WARD 2(3)(6), SURAT

In the result, the appeal of the all five assessee are allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.12 To 15 & 260/Srt/2017 िनधा"रण वष"/Assessment Year:2014-15 1. Shri Tejas Dineshbhai Patel, 2. Income Tax X, Moti Fali, Pal Gam Surat Officer, Ward- Pan:Bgdpp 4514 L 2(3)(6) Surat 2. Smt. Urmilaben Naginbhai 2. Income Tax Patel, Officer, Ward- 156, Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan:Bexpp 8659E 3. Shri Harishkumar Naginbhai 3. Income Tax Patel, Officer, Ward- Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan: Bdapp 4551 R 4. Shri Satyadev Naginbhai, 4. Income Tax Patel,156 Moti Falia, Pal Gam Officer, Ward- Surat 2(3)(6) Surat Pan:Acvpp 3650Q 5. Smt. Jyotiben Vinodbhai 5. Income Tax Patel, Officer, Ward- X Moti Fali, Pal Gam, Surat 2(3)(6) Surat Pan: Bgdpp4516 J अपीलाथ" Appellant ""यथ"/Respondent

144 in the return of income. On enquiry, the assessee has filed working of long-term capital gain at loss of Rs.1,35,590 based on Government Registered Valuer report of Shri P. K. Desai dated 28.05.2013 by taking FMV as @ 600 per sq. meter as on 01.04.1981.The FMV of entire plot of land area of 8498 was computed

SMT. JYOTIBEN VINODBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(6), SURAT

In the result, the appeal of the all five assessee are allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.12 To 15 & 260/Srt/2017 िनधा"रण वष"/Assessment Year:2014-15 1. Shri Tejas Dineshbhai Patel, 2. Income Tax X, Moti Fali, Pal Gam Surat Officer, Ward- Pan:Bgdpp 4514 L 2(3)(6) Surat 2. Smt. Urmilaben Naginbhai 2. Income Tax Patel, Officer, Ward- 156, Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan:Bexpp 8659E 3. Shri Harishkumar Naginbhai 3. Income Tax Patel, Officer, Ward- Moti Falia, Pal Gam Surat 2(3)(6) Surat Pan: Bdapp 4551 R 4. Shri Satyadev Naginbhai, 4. Income Tax Patel,156 Moti Falia, Pal Gam Officer, Ward- Surat 2(3)(6) Surat Pan:Acvpp 3650Q 5. Smt. Jyotiben Vinodbhai 5. Income Tax Patel, Officer, Ward- X Moti Fali, Pal Gam, Surat 2(3)(6) Surat Pan: Bgdpp4516 J अपीलाथ" Appellant ""यथ"/Respondent

144 in the return of income. On enquiry, the assessee has filed working of long-term capital gain at loss of Rs.1,35,590 based on Government Registered Valuer report of Shri P. K. Desai dated 28.05.2013 by taking FMV as @ 600 per sq. meter as on 01.04.1981.The FMV of entire plot of land area of 8498 was computed

KANTILAL DAYALBHAI RAMBHAI ,SURAT vs. ITO(INT. TAX), SURAT

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

section 50C of the Act. The AO\nissued show cause notice on 02.03.2022, which is at page 3 to 4 of the\nassessment order. The AO found that the assessee had sold immovable\nproperty (land) along with four co-owners. The assessee has failed to disclose\nthe long-term capital gain (LTCG) income and has not offered any income

NAROTTAMBHAI CHHOTUBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(1), SURAT

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

sections 148 and 142(1) remained uncomplied with. Consequently, the Assessing Officer completed the assessment ex-parte u/s 144 r.w.s. 147 vide order dated 28.02.2024. In the assessment order, the Assessing Officer ultimately treated 50% of the sale consideration, amounting to Rs.42,81,300/-, as taxable capital gain

RUPAL DEVANG NAIK ,NA vs. ARIVS.ITO, WARD-4, NAVSARI

In the result, the appeal of the assessee is treated as allowed for statistical\npurposes

section 144 of the Income Tax Act, 1961.\n3. The learned Assessing Officer has incorrectly added a sum of Rs 11,76,020/- as\nlong-term capital gain

SHRI DHAVAL RAJKUMAR JAIN,DAMAN vs. INCOME TAX OFFICER, DAMAN WARD, DAMAN

Bench: Shri Pawan Singhआ.अ.सं./Ita No.416/Srt/2023 (Ay 2011-12) (Hearing In Virtual Court) Shri Dhaval Rajkumar Jain Income Tax Officer, Plot No.12, “Mahvir” Airport Ward-Daman, Hotel Vs Road, Naii Daman, Daman- Diwanji Building, 396210 Devkanand, Daman- Pan No: Aedpj 9192 B 396210 अपीलाथ"/Appellant ""थ" /Respondent

Capital Gains instead of STCG. The assessee also prayed for indexation benefit. 3. The Ld. CIT(A) after considering the submission of assessee held that notice issued under section 148 was served upon assessee and returned of income was not filed by assessee thereafter assessment was completed under section 144

DHIRUBHAI BAVABHAI GEVARIA ,SURAT vs. INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.689/Srt/2024 (Ay 2013-14) (Hybrid Processing Hearing) Dhirubhai Bavabhai Gevaria Income Tax Officer, Ward-2, Kamalpark Society, Jalalpore Navsari, Income Tax Office, Room बनाम Road, Navsari-396 445 No.207, Aaykar Bhavan, Nr. Vs [Pan : Asjpg 2040 H] Charpool, Navsari-396 445 अपीलाथ"/Appellant ""थ" /Respondent

144 of the Act on 2.11.2018. The Assessing Officer while passing assessment order made addition of Rs.71,68,000/- by invoking the provisions of Section 50C. The Assessing Officer invoked the provisions of section 50C by taking view that assessee has sold immovable property on 16.05.2012 and has shown sale consideration at Rs.24,61,100/-. However, the value determined

R AND R INFRASPACE PRIVATE LIMITED,NA vs. ARIVS.PRINCIPAL COMMISSIONER OF INCOME TAX VALSAD, VALSAD

In the result, the ground of appeal raised by the assessee are dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 532/Srt/2024 (Ay 2013-14) (Physical Court Hearing) R & R Infraspace Pvt. Ltd. Principal Commissioner Of Income- Office No.A1, Giriraj Cinema Tax, Valsad, 301, 3Rd Floor, Palak बनाम Compound, Navsari-396 445 Arcade, Shantinagar, Tithal Road, Vs [Pan : Aafcr 1504 C] Valsad-396 001 अपीलाथ"/Appellant ""थ" /Respondent

section 144 rws 147 & 144B on 29.03.2022. In the assessment order, the Assessing officer treated the sale consideration of Rs. 1.08 Crore as Capital 2 R & R Infraspace Pvt. Ltd. Gain

JAYA RINKUBHAI BANDUKWALA,SURAT vs. THE INCOME TAX OFFICER, WARD 3(3)(1) SURAT, SURAT

capital gains and allowed indexed cost of acquisition. A\nperusal of that assessment order prima facie establishes that the Revenue\nitself has acknowledged the fractional ownership pattern. When co-owners of\nthe same property are assessed on the same transaction, consistency demands\nthat their cases be examined in a uniform manner unless differentiated by\nfacts. The apparent inconsistency