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21 results for “capital gains”+ Section 16A(6)clear

Sorted by relevance

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Key Topics

Section 55A39Section 143(3)24Section 14815Section 14713Long Term Capital Gains12Addition to Income12Section 50C10Reassessment8Section 54B5

CHANDRASINH RAMSINH PARMAR,,DADRA & NAGAR HAVELI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, VAPI

In the result the appeal of the assessee is partly allowed

ITA 1222/AHD/2016[2004-05]Status: DisposedITAT Surat12 Feb 2019AY 2004-05
For Appellant: Shri Hiren Vepari, A.RFor Respondent: Ms. Anupma Singla, Sr. D.R
Section 143(3)Section 147Section 148Section 2(47)Section 45(2)Section 45(3)Section 55(2)(b)

6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation

Showing 1–20 of 21 · Page 1 of 2

Section 45(2)3
Section 45(3)3
Reopening of Assessment3

NITIN KUMAR GAMANLAL MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1,, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 551/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation

VIJAYKUMAR GAMANLAL MODI, HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 545/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation

GAMANLAL NANUBHAI MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, , BARDOLI

In the result, the appeal of the assessee is allowed

ITA 546/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation

MADHUBEN DILIPBHAI MODI,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 547/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation

JIGNESHKUMAR S. MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 544/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation

NIKUNJKUMAR D. MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 549/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation

ANILKUMAR GAMANLAL MODI, HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 548/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation

SANMUKHLAL NANUBHAI MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI, SURAT

In the result, the appeal of the assessee is allowed

ITA 550/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation

KETAN LALITBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(2),, SURAT

In the result, the appeal of the assessee is partly allowed

ITA 1216/AHD/2016[2012-13]Status: DisposedITAT Surat17 Apr 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.1216/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13 Shri Ketan Lalitbhai Patel, Vs. Income Tax Officer, Bawaliya Faliya At&Post Ward 2(3)(2) Surat Abhava Taluka Choryashi District Surat 395007 Pan: Aorpp 4348B अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 50CSection 50C(2)(a)Section 54B

6) and (7) of section 23A, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modi-fications, apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under sub-section (1) of section 16A

SHRI VIRENDRA NATWARLAL JARIWALA,,SURAT vs. THE DY. CIT, CIRCLE-1(3),, SURAT

In the result, the appeal of the assessee is allowed

ITA 1584/AHD/2017[2013-14]Status: DisposedITAT Surat21 Jun 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Virendra Natwarlal Jariwala The Dy. Commissioner Of D-10/11, Aenav Complex-C, Income Tax, Circle-1(3), Vs City Light Road, Surat. Surat-495003. Pan : Aachj7085E Applicant Respondent Shri Sudhir Natwarlal Jariwala Ito, Ward-3(1)(5), (Huf), 6/2578, Main Road, Aayakar Bhavan, Vs Rampura, Surat-495003. Majuragate, Surat. Pan : Aaehs3103G Applicant Respondent

Section 254(1)Section 50CSection 55A

6) of ection 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and 4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to (AY 2013-14) such reference as they apply

SMT.KAUSHIKABEN NIMESHBHAI PATEL,SURAT vs. INCOME TAX OFFICER WARD-1(3)(7), SURAT

In the result, the appeal of the assessee is allowed

ITA 6/SRT/2017[2012-13]Status: DisposedITAT Surat19 Jan 2021AY 2012-13

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.06/Srt/2017 "नधा"रण वष"/Assessment Year: 2012-13 Smt. Kaushikaben Nimeshbhai Patel, Vs The Income Tax Officer, A/42, Padariya Mohallo, Adajan . Ward-1(3)(7), Surat. Gam, Surat. [Pan: Biypp 0688 N] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Manish Shah – Ar राज"वक"ओर से /Revenue By Smt. Anupama Singla – Sr.Dr

Section 55A

6) of ection 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and 4) of section 23, sub- section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation

MUKESHBHAI RAMUBHAI AHIR,,SURAT vs. ITO,WARD-1(3) (3),, SURAT

In the result, the appeal of the assessee is allowed

ITA 1652/AHD/2017[2012-13]Status: DisposedITAT Surat21 Jun 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Mukeshbhai Ramubhai Ahir Ito, Ward-1(3)(3), 49,-B, Ambanagar, Room No. 603, 6Th Floor, Vs B/H Kapadia Health Club, Aayakar Bhavan, Majura Bhatar, Surat-395002. Gate, Surat. Pan : Aqqpa1546H Applicant Respondent

Section 147Section 254(1)Section 54B

6) of ection 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and 4) of section 23, sub- section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation

KIRANKUMAR RAMANLAL NAIK,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(2), SURAT

In the result, the appeal of the assessee is allowed

ITA 18/SRT/2023[2012-13]Status: DisposedITAT Surat18 Apr 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.18/Srt/2023 "नधा"रण वष"/Assessment Year: (2012-13) (Virtual Hearing) Kirankumar Ramanlal Naik, Vs. Income Tax Officer, 415, Dabhi Street, Near Zanda Chowk, Ward-2(3)(2), Room No.615, 6Th Floor, Aayakar Bhavan, Mota Varachha, Surat – 395006. Majura Gate, Surat-395001 (""थ" /Respondent) (अपीलाथ" /Appellant) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akcpn2062P िनधा"रती की ओर से /Appellant By Shri Rushin Patel, Ar राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing 11/04/2023 घोषणा की तारीख/Date Of Pronouncement 18/04/2023

Section 143(3)Section 147Section 55A

6) of ection 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and 4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation

NEETABEN RAMANBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, SURAT

ITA 611/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

gains. The ld Counsel submits before us that the DVO (Departmental Valuer) has not based his valuation on any scientific and objective basis by taking into consideration the relevant factors which have an important bearing on the valuation as on 01.04.1981. The ld Counsel further submits that the Registered Valuer (Assessee`s Valuer) had taken the various important factors, such

HEENABEN BALUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, BARDOLI

ITA 613/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

gains. The ld Counsel submits before us that the DVO (Departmental Valuer) has not based his valuation on any scientific and objective basis by taking into consideration the relevant factors which have an important bearing on the valuation as on 01.04.1981. The ld Counsel further submits that the Registered Valuer (Assessee`s Valuer) had taken the various important factors, such

PARESHBHAI CHANDUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, BARDOLI

ITA 614/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

gains. The ld Counsel submits before us that the DVO (Departmental Valuer) has not based his valuation on any scientific and objective basis by taking into consideration the relevant factors which have an important bearing on the valuation as on 01.04.1981. The ld Counsel further submits that the Registered Valuer (Assessee`s Valuer) had taken the various important factors, such

RAMANBHAI CHANDUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, SURAT

ITA 612/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

gains. The ld Counsel submits before us that the DVO (Departmental Valuer) has not based his valuation on any scientific and objective basis by taking into consideration the relevant factors which have an important bearing on the valuation as on 01.04.1981. The ld Counsel further submits that the Registered Valuer (Assessee`s Valuer) had taken the various important factors, such

BALUBHAI CHANDUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, BARDOLI

ITA 610/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

gains. The ld Counsel submits before us that the DVO (Departmental Valuer) has not based his valuation on any scientific and objective basis by taking into consideration the relevant factors which have an important bearing on the valuation as on 01.04.1981. The ld Counsel further submits that the Registered Valuer (Assessee`s Valuer) had taken the various important factors, such

SEEMABEN PARESHBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-1, BARDOLI

ITA 615/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

gains. The ld Counsel submits before us that the DVO (Departmental Valuer) has not based his valuation on any scientific and objective basis by taking into consideration the relevant factors which have an important bearing on the valuation as on 01.04.1981. The ld Counsel further submits that the Registered Valuer (Assessee`s Valuer) had taken the various important factors, such