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205 results for “capital gains”+ Section 55(2)(a)clear

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Key Topics

Section 143(3)60 Addition to Income51 Section 10(37)46 Section 26336 Section 55A35 Section 14730 Exemption27 Section 14324 Section 14A22 Section 148

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)

capital gain under the provision of section 45(2) r.w.s. 2(47) and section 55(2)(b)(i) of the act. Therefore

Showing 1–20 of 205 · Page 1 of 11

...

21

Long Term Capital Gains21

INCOME TAX OFFICER, WARD-3(1)(1), SURAT vs. JAYSINH GULABSINH BODANA, SURAT

In the result, the appeal filed by the Revenue (ITA No

ITA 410/SRT/2019[2015-16]Status: DisposedITAT Surat15 Jul 2022AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 410/Srt/2019 Assessment Year: (2015-16) (Virtual Court Hearing) The Ito, Ward-3(1)(1), Vs. Jaysingh Gulabsinh Bodana, Surat. 52/53, Ground Floor, Intercity Township, Dumbhal, Surat-395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpb 2762 L (Appellant)/(Revenue) (Respondent)/(Assessee) Cross Objection No. 17/Srt/2021 [Arising Out Of An Ita No.410/Srt/2019] Assessment Year: (2015-16) (Virtual Court Hearing) Jaysingh Gulabsinh Bodana, Vs. The Ito, Ward-3(1)(1), 52/53, Ground Floor, Intercity Township, Surat. Dumbhal, Surat-395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpb 2762 L (Appellant) (Respondent) Shri Mehul Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 15/06/2022 15/07/2022 Date Of Pronouncement

Section 143(1)Section 143(2)Section 143(3)Section 54B

Capital gains' under the Act.” ITA 410/SRT/2019 & CO.17/SRT/2021/AY.2015-16 Jaysinh Gulabsinh Bodana 18. We note that provisions section 55(2)(b) refers

SHRI HIMMATBHAI MOHANBHAI KHENI,,SURAT vs. THE ACIT, CIRCLE-9, SURAT

In the result, ground no.1 of the appeal is allowed

ITA 961/AHD/2015[2010-11]Status: DisposedITAT Surat31 Dec 2020AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing) Shri Himmatbhai Mohanbhai Kheni, Vs. Assistant Commissioner Of 410, Kashi Plaza, Majura Gate, Income Tax, Circle-(9), Surat Surat. [Pan: Abqpk7840K] Appellant Respondednt

Section 143(3)Section 254(1)Section 54F

section 143(3) dated 28.03.2013 for the Assessment Year (AY) 2010-11. “1. The learned CIT(A) has grievously erred in law and on facts in confirming the addition of Rs.73,37,140/- by treating the transaction of sale of land under Short Term Capital Gain on the basis of purchase deed dtd. 05.12.2006 instead of Stakhat-cum-Kabja Karat

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

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

ITA 425/AHD/2015[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

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

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

ITA 428/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

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

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

ITA 424/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

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

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

ITA 2207/AHD/2015[2009-10]Status: DisposedITAT Surat13 Apr 2022AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

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

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

ITA 1645/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

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

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

ITA 2178/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

SMT. RASHMIBEN RAJESHBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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

ITA 2203/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

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

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

ITA 369/AHD/2015[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

SHRI RATILAL JERAMBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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

ITA 2566/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

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

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

ITA 422/AHD/2015[2009-10]Status: DisposedITAT Surat13 Apr 2022AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

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

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

ITA 375/AHD/2015[2009-10]Status: DisposedITAT Surat13 Apr 2022AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

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

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

ITA 1648/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

SHRI NAVINBHAI JERAMBHAI PATEL L/H OF LATE JERAMBHAI VALABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

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

ITA 1644/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

SHRI SHANTILAL DAYALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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

ITA 2565/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

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

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

ITA 1639/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

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

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

ITA 1623/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri

SHRI HITESH DINESHBHAI L/H OF LATE DINESHBHAI LALLUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 379/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

55. 428/AHD/2015 Smt Kamuben Chhaganbhai The Income Tax 2010-11 Patel Mata Faliya, At Post Officer, Hazira, Taluka Choryasi, Dist Ward-4(2), Surat. Surat PAN: BDEPP 0583 K 56. 436/AHD/2015 Late Shri Lallubhai Devjibhai The Income Tax 2007-08 Patel 18, Nidhara Apartment, Officer, Adajan, Surat 395 010 Ward-4(2), Surat. PAN: ACBPP 9402 C 57. 2199/AHD/2015 Shri