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366 results for “capital gains”+ Section 2(22)(d)clear

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Addition to Income61Section 143(3)52Section 10(37)52Section 14738Section 26336Section 14833Section 14330Disallowance27Exemption27Section 55A

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)

D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned two appeals filed by the different assessees, pertaining to the Assessment Year (AY) 2013-14, are directed against the separate orders passed by the ld. Commissioner of Income Tax (Appeals), Valsad [in short the “CIT(A)”] in Appeal No. CIT(A)/VLS/259/16-17/302 dated 07.04.2017 and CIT(A)/VLS/260/16-17 dated

Showing 1–20 of 366 · Page 1 of 19

...
22
Deduction20
Long Term Capital Gains20

SHRI CHANDRASINH RAMSINH PARMAR,U T OF D & NH vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, the appeals filed by the assessees (in ITA No

ITA 1709/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)

D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned two appeals filed by the different assessees, pertaining to the Assessment Year (AY) 2013-14, are directed against the separate orders passed by the ld. Commissioner of Income Tax (Appeals), Valsad [in short the “CIT(A)”] in Appeal No. CIT(A)/VLS/259/16-17/302 dated 07.04.2017 and CIT(A)/VLS/260/16-17 dated

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

2(14) of the Act defines the term "capital asset". It states that property "whether connected to business or not" is "capital asset". Hence, even if an asset is connected to business, the gain on the sale is "capital gain". Even section 50 of the Income Tax Act lay down that the gain on the sale of depreciable asset used

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

ITA 453/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Section 142(1)Section 143(2)Section 143(3)

D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the Revenue, pertaining to Assessment Year (AY) 2013-14, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-1, Surat [in short “the ld. CIT(A)”], in Appeal No. CIT(A)-1/10690/2018-19, dated 01.07.2019, which in turn arises

GIRDHARBHAI HARIBHAI GAJERA,SURAT vs. ITO(INTERNATIONAL TAXATION), SURAT

In the result, additional grounds raised by the assessee is allowed

ITA 143/SRT/2019[2015-16]Status: DisposedITAT Surat22 Feb 2023AY 2015-16

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.143/Srt/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1St Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepg 7339 M (Assessee ) (Respondent)

For Appellant: Shri Hiren R.Vepari, C.AFor Respondent: Shri Vinod Kumar, Sr-D.R
Section 142(1)Section 143(2)Section 143(3)Section 2(14)Section 271Section 45(2)

D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee, pertaining to assessment year 2015- 16, is directed against the order passed by the Learned Commissioner of Income- tax (Appeals)13- Ahmedabad [‘Ld. CIT(A)’ for short’ dated 22.02.2019, which in turn arises out of an assessment order passed by the Assessing Officer

SMT. NARMADABEN RAMESHBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 1620/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SMT. JASHUBEN BHAGUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

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

ITA 2180/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SHRI KANTIBHAI PARSOTTAMBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

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

ITA 1643/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SHRI DHANABHAI GOPALBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 38/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SHRI MAHESHBHAI PRABHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

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

ITA 1621/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SMT. VALIBEN NARSHIBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

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

ITA 1619/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SHRI PANKAJBHAI PREMABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 2179/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SHRI PARSOTTAMBHAI SOMABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 1642/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SHRI KISHORBHAI GIJUBHAI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

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

ITA 373/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SHRI DAYALBHAI GOVINDBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, SURAT

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

ITA 2088/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SHRI RAMANBHAI KANJIBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

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

ITA 2567/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SHRI BHIKHUBHAI GOPALBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 37/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SHRI DAHYABHAI SOMABHAI PATEL, HUF,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 2568/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SHRI NAVINBHAI ICHCHHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 2561/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission

SHRI HASMUKHBHAI ICHCHHUBHAI PATEL L/H OF LATE KANKUBEN I. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

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

ITA 2563/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.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

D E R Order under section 254(1) of Income Tax Act PER BENCHR: 1. This group of twenty eight (28) appeals is part of Hazira Land Acquisition cases relating to different assessment years wherein one of the appeal in Ambaben J Patel in ITA No. 3021/Ahd/2014 was treated as a “lead” case. This combination, after hearing the submission