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1 result for “capital gains”+ Section 275(1)(c)clear

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Key Topics

Section 1486Section 1474Section 143(3)2

KETAN NATVARLAL SHAH,VAPI vs. INCOME TAX OFFICER, SURAT

In the result, the appeal of the assessee is allowed

ITA 894/SRT/2023[2013-14]Status: DisposedITAT Surat03 Feb 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year:2013-14

Section 143(3)Section 147Section 148Section 148ASection 234BSection 274

275, Udha Hospital & International Taxation, Life Line Charitable Trust,Nr. Surat - 395007 Cine Park Cinema, Silvassa Vs. Road, Channod, Vapi, Gujarat - 396191 [PAN – AGUPS7338H] (Appellant) (Respondent) Assessee by Shri P M Jagasheth, CA Revenue by Shri Ajay Uke, Sr. D.R Date of Hearing 21.01.2026 Date of Pronouncement 03.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This