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7 results for “capital gains”+ Section 23Aclear

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Key Topics

Section 143(3)12Addition to Income7Section 55A6Section 54B3

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

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 of that Act. [Explanation

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

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

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

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

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