Search: disallowance

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Key Topics

Section 54F6 Section 2633 Section 143(3)2 Section 194I2 Section 562 Section 56(2)(x)2

SHRI KIRAN KASTURCHAND SHAH,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, SURAT

In the result, appeal filed by assessee is allowed

ITA 282/SRT/2023[2018-19]Status: DisposedITAT Surat06 Jun 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.282/Srt/2023 "नधा"रण वष"/Assessment Year: (2018-19) (Physical Hearing) Kiran Kasturchand Shah, Vs. The Pcit-1, Surat 235-236, Shankheshwar Complex, Kailash Nagar, Sagrampura, Surat – 395002. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agzps1397K Appellant By Shri Kiran K. Shah, Ar Respondent By Shri Ashok B. Koli, Cit(Dr) 24/05/2023 Date Of Hearing Date Of Pronouncement 06/06/2023

Section 142(1)Section 143(3)Section 263Section 56Section 56(2)Section 56(2)(x)

section 2(47)(v) of Income Tax Act r.w.s. 53A of Transfer of Property Act twin conditions have to be satisfied, i.e. Kiran Kasturchand Shah execution of the agreement and handing over of possession. The detailed findings of the Coordinate Bench is reproduced below: “11. We have carefully considered the rival submissions and perused the record. At the outset

SHRI KIRAN KASTURCHAND SHAH,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, SURAT

SHRI KIRAN KASTURCHAND SHAH,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, SURAT

ARVINDBHAI RAMNIKLAL RAVAL HUF,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(6), SURAT, SURAT