SHRI KRISHNAKUMAR RAMSINH PARMAR,,SILVASSA vs. THE INCOME TAX OFFICER,, VAPI
In the result, the appeals filed by the assessees (in ITA No
ITA 1235/AHD/2017[2013-14]Status: DisposedITAT Surat03 Nov 2020AY 2013-14
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1235 & 1709/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Krishnakumar Ramsinh Parmar, The Income Tax Officer, Silvassa C-Twin Bunngalow 4, Manorath Ward-Silvassa. Vs. Residency, Gurudev Complex, Silvasa-396230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acfpp2308B (Assessee) (Respondent) Chandrasinh Ramsinh Parmar, The Income Tax Officer, Silvassa Vs. Parmarwadi, Sayli Road, Silvassa, Ward-Silvassa. Dadra & Nagar Haveli-3962310. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aiypp9167F (Assessee) (Respondent) Assessee By : Shri Hiren R Vepari - Ca Respondent By : Ms Anupama Singla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 19/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 03/11/2020 आदेश / O R D E R Per Dr. A. L. Saini:
For Appellant: Shri Hiren R Vepari - CAFor Respondent: Ms Anupama Singla – Sr. DR
Section 143(3)Section 45(3)
section 45(3) of the Income Tax Act, 1961. The assessing officer also noted, vide para 11 of his order, that capital gain on transfer of the capital assets by a ITA 1235 & 1709/Ahd/2017
Assessment Year. 2013-14
K R Parmar & C R Parmar partner to a firm is chargeable to tax in the previous year, in which such transfer
