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141 results for “capital gains”+ Section 58clear

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Key Topics

Section 143(3)83Section 26368Addition to Income54Deduction27Disallowance27Section 50C21Section 14821Section 153C19Long Term Capital Gains19

M/S. GLOBE TEXTILES,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1), NOW RE-DESIGNATED AS INCOME TAX OFFICER, WARD 1(2)(6),, SURAT

In the result, assessee’s appeal is allowed for statistical purposes

ITA 1227/AHD/2016[2011-12]Status: DisposedITAT Surat14 Dec 2018AY 2011-12

Bench: Shri Amarjit Singh & Ms. Madhumita Roym/S. Globe Textiles, Vs. Ito, 45-46, Hashimi Estate, Ward – 2(1), Udhna Main Road, Surat. Surat-394 210. [Pan No. Aacfg 2121 J] (Appellant) (Respondent) ..

For Appellant: Mr. Rasesh Shah, A.RFor Respondent: Ms. Anupama Singla, Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 71

58,234 Net income Nil It appears from the record that the assessee was directed to explain as to why the amount of Rs.1,04,94,105/- should not be treated as short term capital gain for A.Y. 2011-12 and the claim of set off of carried forward business loss and depreciation loss of earlier year should

Showing 1–20 of 141 · Page 1 of 8

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Section 13216
Section 254(1)14
Section 14A14

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

ITA 779/SRT/2023[2014-15]Status: DisposedITAT Surat17 Nov 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

Section 143(3)Section 250

capital gains exempt u/s 10(38) of the Act. Hence, the addition made by the AO on account of sale of share of Rs.9,44,74,391 u/s 68 of the Act was deleted. He also deleted the addition u/s 69C of the Act Rs.64,78,080/- in respect of unexplained commission paid on account of above LTCG

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

ITA 778/SRT/2023[2013-14]Status: DisposedITAT Surat17 Nov 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

Section 143(3)Section 250

capital gains exempt u/s 10(38) of the Act. Hence, the addition made by the AO on account of sale of share of Rs.9,44,74,391 u/s 68 of the Act was deleted. He also deleted the addition u/s 69C of the Act Rs.64,78,080/- in respect of unexplained commission paid on account of above LTCG

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

ITA 73/SRT/2023[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

Section 115BSection 143(3)Section 68Section 69

gain (LTCG) on sale of shares at Rs.45,01,840/- was also shown. The assessee has claimed exemption u/s 10(38) of the Act, as LTCG was on listed equity shares and STT has been paid by assessee. The entire transaction was through banking channel. However, Assessing Officer made addition of Rs.49,01,840/- u/s 68 and addition of Rs.98

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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

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

ITA 370/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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income

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.

58. 2200/AHD/2015 Shri Kamlesh Dhansukhbhai The Income Tax 2010-11 Patel Village Hazira, Taluka Officer, Choryasi, District Surat Ward-4(2), Surat. PAN: AIQPP 9768 A 59. 2205/AHD/2015 Shri Dhansukhbai Jerambhai The Income Tax 2010-11 Patel Village Hazira Taluka Officer, Choryasi, District Surat Ward-4(4), Surat. PAN: ALVPP 8895 N 60. 2207/AHD/2015 Shri Ganpatbhai Ukabhai Patel The Income