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201 results for “capital gains”+ Section 81clear

Sorted by relevance

Mumbai2,010Delhi1,518Bangalore637Chennai457Ahmedabad445Kolkata331Jaipur319Hyderabad256Chandigarh216Surat201Cochin159Indore159Pune157Karnataka132Visakhapatnam95Raipur94Cuttack58Calcutta58Nagpur50Lucknow42Rajkot39Amritsar34Guwahati28SC24Telangana20Agra14Dehradun12Jodhpur11Panaji9Jabalpur7Patna7Rajasthan5Ranchi3Orissa2Allahabad2MADAN B. LOKUR S.A. BOBDE1Andhra Pradesh1Gauhati1K.S. RADHAKRISHNAN A.K. SIKRI1Kerala1A.K. SIKRI ROHINTON FALI NARIMAN1Varanasi1

Key Topics

Section 143(3)48Section 26338Addition to Income36Section 14729Section 14820Section 80P20Deduction18Disallowance16Section 25015Section 254(1)

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

81,012/- on 30.03.2011. The assessee is having the income from share in profit from firms, salary income and long term capital gain. The case was selected for scrutiny. During the assessment proceedings, the Assessing Officer noted that assessee has shown a long term capital gain of Rs.93,55,260/- and also claimed deduction of Rs.1

DCIT, CIRCLE-2(3), SURAT vs. SWASTIK ENTERPRISES, SURAT

In the result, the grounds of appeal raised by the revenue are allowed

Showing 1–20 of 201 · Page 1 of 11

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14
Section 153C14
Natural Justice9
ITA 173/SRT/2020[2014-15]Status: DisposedITAT Surat15 Nov 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) D.C.I.T., Swastik Enterprises, Circle-2(3), R.S. No. 130, F.P. 36, T.P.S. 37, Vs. Surat. Behind Althan Gam, Althan, Surat. Pan No. Aakfm 1069 M Appellant/ Assessee Respondent/ Revenue

Section 254(1)

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the revenue is directed against the order of learned Commissioner of Income Tax (Appeals)-1, Surat (in short, the ld. CIT(A) dated 20/03/2020 for the Assessment year (AY) 2014-15. The revenue has raised following grounds of appeal: “1. On the facts

DHIRUBHAI NANJIBHAI KACHCHADIA,VAPI vs. INCOME TAX OFFICER, WARD-2, VAPI, VAPI

In the result, this appeal of assessee is allowed

ITA 581/SRT/2023[2011-12]Status: DisposedITAT Surat29 Nov 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Dhirubhai Nanjibhai Kachchadia, I.T.O. Ward-2, B-9/83, Near Ambaji Temple, Vapi. Vs. Haria Hospital Road, Gidc, Vapi (Gujarat)-396395. Pan No. Acppk 1953 R Appellant/ Respondent Respondent/ Assessee

Section 139Section 143(1)Section 143(2)Section 147Section 148Section 2(14)Section 254(1)Section 50C(2)

Section 50C is attracted. We find that Assessing Officer made reference for DVO for valuation of assets on the date of transfer however, report of DVO was not received, the Assessing Officer brought the surplus earn to taxation under the head “short term capital gains”. The Ld.CIT(A) on filing 15 Dhirubhai Nanjibhai Kachchadia Vs ITO detailed written submission, though

SHREE SALASAR SAREES,SURAT vs. ITO, WARD 1(2)(6), SURAT

In the result, the appeal of the assessee is partly allowed for statical purpose

ITA 1154/SRT/2024[2015-16]Status: DisposedITAT Surat04 Nov 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1154/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Shree Salasar Sarees Vs. Ito, D-1401, Raghukul Textile Market, Ward – 1(2)(6), Ring Road, Surat – 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqfs5653Q (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 04/11/2025

Section 112Section 143(3)Section 250Section 48Section 50

section 112 of the Act, 1961 on capital gains computed u/s 50 of the Act, despite the fact that the deeming fiction u/s 50 of the Act is limited only to the mode of computation u/s 48 and 49 of the Act and does not affect the nature of the asset for the purpose of determining applicable tax rates under

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

SHRI CHIMANBHAI DAYHABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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

ITA 2967/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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

SMT. NIRUBEN ISHVARBHAI PATEL L/H OF LATE ISHVARBHAI G. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 134/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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making

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:

section 139(1) of the Act. We find that in this lead case the assessee before, ld CIT(A), has raised specific ground of appeal against reopening. However no specific finding was given in this case by ld CIT(A), except mention that ground No. 1 of the appeal is dismissed. The learned Senior Counsel for the assessee while making