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177 results for “house property”+ Exemptionclear

Sorted by relevance

Mumbai2,429Delhi1,740Bangalore837Chennai813Karnataka577Kolkata386Ahmedabad289Jaipur273Hyderabad220Pune206Surat177Chandigarh136Indore116Cochin114Raipur74Lucknow68Nagpur59Calcutta58Telangana56SC52Cuttack50Visakhapatnam39Rajkot37Patna30Amritsar27Guwahati26Agra16Jodhpur14Kerala12Varanasi11Allahabad8Rajasthan7Dehradun7Ranchi4Jabalpur4Punjab & Haryana4A.K. SIKRI ROHINTON FALI NARIMAN3Panaji2Andhra Pradesh2Orissa1D.K. JAIN JAGDISH SINGH KHEHAR1T.S. THAKUR ROHINTON FALI NARIMAN1Gauhati1Himachal Pradesh1J&K1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 26342Section 54F37Section 143(3)36Section 5422Addition to Income21Exemption19Section 14817Section 14716Section 54E15Long Term Capital Gains

NIGAM NARENDRABHAI KHANSAHEB,SURAT vs. DCIT, CIRCLE-1(3), SURAT

In the result, the appeal of the assessee is allowed

ITA 743/SRT/2018[2015-16]Status: DisposedITAT Surat10 May 2022AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.743/Srt/2018 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Nigam Narendrabhai Khansaheb Dcit,Circle-1(3), Surat C-101, Krish Enclave Building, Nr. Vs. Terapanth Bhavan, Beside Aagam Row Houses, City Light, Surat-395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpk 9225 C (Appellant ) (Respondent)

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Ms. Anupama Singla, SR-DR
Section 143(3)Section 54

exemption, in view of the amendment to section 54 of the Act. 5. In response, the assessee submitted before the assessing officer that as per section 54 of the Act, the assessee can purchase house (before 1 year and after 2 years) from the date of transfer of house property

MANISH UMED DOSHI,MUMBAI vs. ACIT - VAPI CIRCLE, VAPI

Showing 1–20 of 177 · Page 1 of 9

...
15
Section 54B14
Deduction14

In the result, appeal filed by the assessee is allowed

ITA 245/SRT/2022[2017-18]Status: DisposedITAT Surat17 Apr 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.245/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) Manish Umed Doshi, Vs. The Cit(Exemption), 403, Dalamal House, Jamnalal Bajaj Ahmedabad. Road, Nariman Point, Mumbai – 400021. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabpd3578R

Section 143(3)Section 194Section 23

Exemption), 403, Dalamal House, Jamnalal Bajaj Ahmedabad. Road, Nariman Point, Mumbai – 400021. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABPD3578R Appellant by Shri Saurabh Soparkar Sr. Advocate with Ms. Urvashi Shodhan, Advocate Respondent by Shri Ashok B. Koli, CIT(DR) Date of Hearing 06/02/2023 Date of Pronouncement 17/04/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned

MUKESH ARVINDLAL VAKHARIA,SURAT vs. ITO, WARD 2(3)(3), SURAT

Appeal is partly allowed for statistical purposes

ITA 491/SRT/2019[2014-15]Status: DisposedITAT Surat06 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.491/Srt/2019 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Mukesh Arvindlal Vakharia, Vs. The Ito, Ward-2(3)(3), C/O Arvind Silk Mills, Om Baug, Ashvini Surat. Kumar Road, Surat - 395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv1682L

Section 143(3)Section 54ESection 54F

house jointly. 3. That the CIT(A) erred in confirming disallowance of expense of Rs.11,69,488/- against the taxable interest income from firm has also held by Vishnu Anant Mahajan (2012) 22 Taxmann.com (88) (Ahd SB) Mukesh Arvindlal Vakharia 4. That all additions of Rs.50,00,000/-, Rs.48,96,993/- & Rs.11,69,488/- may kindly be deleted

SMT. NAYANABEN F. PATEL,SURAT vs. PR. COMMISSIONER OF INCOME TAX, SURAT-1, SURAT

In the result, the grounds of appeal raised by the assessee is allowed,

ITA 102/SRT/2021[2016-17]Status: DisposedITAT Surat17 Apr 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Smt. Nayanaben F. Patel, Pr.C.I.T. 1, Indraprashtha Society, Surat-1, Vs. Nr. Puna Patiya, Magob, Surat. Surat-395010. Pan: Bhrpp 4706 K Appellant Respondednt

Section 143(3)Section 254(1)Section 263Section 54BSection 54F

exemption of capital gain/investment in immovable property. The copy of notice under Section 143(2) dated 12/09/2018 is filed on record. The Assessing Officer during the assessment, issued notice under Section 142(1) dated 20/11/2018. In the said notice in question No. 4, the Assessing Officer raised the issue of long term capital gain and required copy of sale deed

KETAN N. SHAH (HUF) ,VAPI vs. THE INCOME TAX OFFICER, WARD-5, VAPI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 321/SRT/2018[2013-14]Status: DisposedITAT Surat20 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.321/Srt/2018,िनधा"रणवष"/Assessment Year: 2013-14 (Virtual Court) Ketan N. Shah (Huf), Vs. The Income Tax Officer, Plot No.275, Usha Hospital & Life Ward -5, Vapi. Science Charitable Trust, Near Cine Park, Chanod, Vapi – 396195. [Pan: Aahhk 4703 R] अपीलाथ" / Appellant ""यथ"/Respondent Shri Hardikvora– Ar िनधा"रतीक"ओरसे /Assessee By Smt. Anupama Singla – Sr.Dr राज"वक"ओरसे /Revenue By सुनवाई क" तारीख/ Date Of Hearing: 20.10.2020 उ"ोषणा क" तारीख/Pronouncement On: 20.10.2020 आदेश /O R D E R Per Pawan Singh, Judical Memebr: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1 [“Cit(A)” ], Valsad, State Of Gujarat,Dated 27.03.2018 For The Assessment Year 2013-14.This Appeal Was Initially Adjudicated Vide Order Dated 31.07.2019. However, The Order Was Recalled Vide Order Dated 02.01.2020 In Ma No.59/Srt/2019, Thus, In The Aforesaid Background, The Appeal Was Heard Afresh.The Assessee Raised The Following Grounds Of Appeal:

Section 133(6)Section 143(3)Section 54F

house. Initially, the AO disallowed exemption under section 54F of the Act of Rs.35 lakhs by taking view that assessee has invested the amount in multiple units and the builder has not completed the Ketan N. Shah (HUF) Vs. ITO, ITA No.321/SRT/2018 for A.Y.2013-14 construction of property

SHRI SEJALBHAI G. PATEL,,SURAT vs. THE INCOME TAX OFFICER,, SURAT

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 971/AHD/2016[2012-13]Status: DisposedITAT Surat20 Jul 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.971/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) Sejalbhai G. Patel, Vs. The Ito, Ward-1, 225, Khodiyar Nagar Soceity, Gandhi Bardoli. Road, Bardoli, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apdpp9316C (Assessee) (Respondent) Assessee By: Shri Sapneth Sheth, Ca Revenue By: Shri J. K. Chandnani, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 12/05/2022 घोषणाक"तार"ख/Date Of Pronouncement : 20/07/2022 आदेश / O R D E R Per Dr. A. L. Saini: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2012-13, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-1, [In Short ‘Ld. Cit(A)’] Surat, In Appeal No. Cas-I/424/2014-15 Dated 18.02.2016, Which In Turn Arises Out Of An Order Passed By Assessing Officer U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’).

For Appellant: Shri Sapneth Sheth, CAFor Respondent: Shri J. K. Chandnani, Sr. DR
Section 143(3)Section 50CSection 54BSection 54F

Exemption u/s 54F on account of construction of new residential house property:- 8. In the course of appellate proceedings, it is submitted

ITO, WARD-2(3)(8), SURAT vs. PRABHA PRAKASHCHANDRA SANCHETI, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 149/SRT/2020[2012-13]Status: DisposedITAT Surat25 Feb 2022AY 2012-13

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.149/Ahd/2020 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Income Tax Officer, Ward- Prabha Prakashchandra Sancheti Vs. 2(3)(8), Room No. 407, 4Th 206, Super Diamond Apartment, Floor, Anavil Business Nagoriwad, Saiyedpura, Surat- Centre, Adajan-Hajira Road, 395003 Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abwpj 2151L (Appellant ) (Respondent)

For Appellant: Shri Rohit Vijayvargia, C.AFor Respondent: Shri Sita Ram Meena– Sr.D.R
Section 10(11)Section 14Section 143(3)Section 14A

house property. (iii) On the facts and circumstances of the case and in law, the Ld. CIT(A), Surat ought to have upheld the order of the Assessing Office. It is, therefore, prayed that the order of the ITA No.149/SRT/2020 A.Y. 12-13 Prabha P Sancheti Ld. CIT(A)-1 Surat maybe set-aside and that of the Assessing Officer

SHRI SUNNY CHADRAKANT FUDHANAWALA,,SURAT vs. THE DY. COMMISSIONER INCOME TAX OFFICER, CIR3(3), SURAT

In the result, appeal of the assessee is allowed

ITA 271/SRT/2019[2014-15]Status: DisposedITAT Surat22 Feb 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./Ita No.271/Srt/2019 ("नधा"रण वष" / Assessment Year: (2014-15) (Virtual Court Hearing) Shri Sunny Chandrakant Deputy Commissioner Of Fudhnawala, 47, Matawadi, Income Tax, Circle-3(3), Vs. Nr. Bhavani Mata Mandir, Aaykar Bhavan, Majura Gate Lambe Hanuman Road, Nr. New Civil Hospital Road, Surat-395006 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahpf 6359 G (Appellant) (Respondent) "नधा"रती क" ओर से /Assessee By : Shri Manish J Shah, Advocate राज"व क" ओर से /Respondent By : Shri Ashok B. Koli, Cit-D.R

For Appellant: Shri Manish J Shah, AdvocateFor Respondent: Shri Ashok B. Koli, CIT-D.R
Section 143(3)Section 263Section 54Section 54F

exemption u/s 54F can only be claimed if there is transfer of any long term capital asset (not being a residential house). As the Assessing Officer has granted the deduction u/s 54F without verification whether the property

DINESHBHAI JIVANBHAI SANSPARA,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, SURAT

In the result, appeal of the assessee is partly allowed

ITA 435/SRT/2018[2013-14]Status: DisposedITAT Surat24 Jan 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.435/Srt/2018 ("नधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Dineshbhai Jivanbhai Sanspara The Principal Commissioner Of Income 1117,F-Tower, Green Avenue, Tax-1, Room No.123, Aayakar Vs. Union Park Gali Ghod Dod Bhawan, Majura Gate, Surat-395001 Road, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adaps 6038 H अपीलाथ"/ Appellant ""थ" / Respondent

Section 143(3)Section 263Section 44ASection 54

Exemption on capital gains under section 54 cannot be refused merely on the ground that construction of new house had begun before the sale of old house. TS-51 ITAT-2015 (HYD)-O has also held that “Date of completion of construction and not date of commencement of construction relevant for purpose of Sec.54 when investment in new property

KIRIT BABUBHAI JHAVERI,SURAT vs. ACIT, CIRCLE-2(2), SURAT, SURAT

In the result, the appeal is allowed for statistical purposes, subject to the of cost of Rs

ITA 52/SRT/2024[2015-16]Status: DisposedITAT Surat03 Dec 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.52/Srt/2024 Assessment Year: 2015-16 (Hybrid Hearing) Kirit Babubhai Jhaveri, Vs. Acit, 22, Zaveri Bungalow, Opp – Circle – 2(2), Meghna Park, City Light Road, Surat Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabpz4942P (Appellant) (Respondent)

Section 143(3)Section 234ASection 250Section 271(1)(c)Section 54Section 54B

house. The details of LTCG working and the exempt capital gain shown by the assessee are as under: Date of sale of property

SMT. MINAXIBEN HARSHADBHAI MAVANI,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3)(3),, SURAT

In the result, appeal of the assessee is dismissed

ITA 2604/AHD/2016[2013-14]Status: DisposedITAT Surat14 Sept 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Smt. Minaxiben Harshadbhai The Income Tax Officer, Mavani, Ward-1(3)(3), Surat. Vs. 204, Malhar Complex, Icchanath, Surat – 395 007. Pan: Agjpm 8034 B Applicant Respondent

Section 143(3)Section 234ASection 254(1)Section 271(1)(c)Section 54Section 54F

property for construction of residential house. To substantiate her claim, the assessee relied upon the decision of Jaipur Tribunal in Ram Prakash Miyan Bazaz vs DCIT 45 taxmann.com 550. On the ratio that in order to claim exemption

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2(1)(1), SURAT vs. MANISH SUMATILAL SHAH, MUMBAI

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

ITA 382/SRT/2023[2017-18]Status: DisposedITAT Surat04 Oct 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) A.C.I.T., Manish Sumatilal Shah, Circle- 2(1)(1), 401, 4Th Floor, South Ridge Road, Vs. Surat. Mumbai-400006. Pan No. Adrps 1088 E Appellant/ Respondent Respondent/ Assessee

Section 254(1)Section 54F

exemption under section 54 cannot be denied, where residential house property purchased by assessee consists of several independent units. Thus

ITO, WARD-3(2)(4), SURAT vs. LATE KHUSHMANBHAI CHNDUBHAI PATEL-HUF, L/H. JIGISHA PATEL, SURAT

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

ITA 563/SRT/2019[2011-12]Status: DisposedITAT Surat23 Dec 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) I.T.O. Late Khushmanbhai Chandubhai Patel Ward-3(2)(4), (Huf), Vs. Surat. L/H Jigisha Patel, Opp. Nityanandeshwar Mahadev Temple, Nanived, Katargam, Surat-395004. Pan : Aaihp 4025 L Appellant Respondednt

Section 143(3)Section 154FSection 2(14)Section 254(1)Section 263Section 54

exemption of Rs. 54,11,928/- on account of construction of new residential house. The assessee furnished revised valuation report of constructed property

SHRI SABBIRBHAI DAWOODBHAI SHAIKH,SURAT vs. INCOME TAX OFFICER WARD-3(1)(4), SURAT

In the result, the ground No

ITA 121/SRT/2018[2010-11]Status: DisposedITAT Surat18 Jan 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Sabbirbhai Dawoodbhai Income Tax Officer, Ward- Shaikh, 3(1)(4), Anavil Business Vs 7/4539, Galemandi, Centre, Adajan, Surat- Lakkad Kot, 395009 Surat Pan : Aeqps 5688 Q Appellant / Assessee Respondent / Revenue

Section 139(1)Section 139(4)Section 143(3)Section 147Section 148Section 250Section 254(1)Section 54

exemption u/s 54-F of the Act as the assessee had rightly opened Capital Gain scheme account before his return of income u/s 139(4) and purchased a residential house property

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(2), SURAT vs. GEMALSINGH MOHANSINGH SOLANKI, SURAT

In the result, appeal of the Revenue is dismissed

ITA 447/SRT/2019[2009-10]Status: DisposedITAT Surat08 Apr 2022AY 2009-10

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.447/Srt/2019 (िनधा"रणवष" / Assessment Year: (2009-10) (Virtual Court Hearing) Deputy Commissioner Of Income- Gemalsinh Mohansinh Solanki Tax, Circle-2(3), Room No. 612, 6Th (Huf), 1, Chandramani Society, Vs. Opp. Madhi Ni Khamni, Bhatar Floor, Aayakar Bhavan, Nr.Majura Road, Surat-395001 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aachg 5158 D (Appellant ) (Respondent)

For Appellant: Shri Mehul Shah, C.AFor Respondent: Shri Abhishek Gautam, Sr. DR
Section 139Section 143(3)Section 147Section 148Section 54ESection 54F

exemption to the tune of Rs.22,55,830/- u/s 54F of the Act on account of construction of residential house out of the capital gains so arisen. The assessment u/s 143(3) was completed on 07.12.2011 by assessing officer determining total income at Rs.1,46,940/-. 6.Thereafter, the case of the assessee was reopened u/s 147 of the Act after

JERAMBHAI BHAGVANBHAI GOHIL,VARACHHA, SURAT vs. INCOME TAX OFFICER, WARD 3(3)(2), SURAT

In the result, appeal of the assessee is allowed

ITA 53/SRT/2022[2014-15]Status: DisposedITAT Surat28 Apr 2023AY 2014-15

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 143(3)Section 147Section 148Section 254(1)Section 54B

property as per the computation of income, the assessee has shown capital gains of his share and claimed exemption 54B of the Act for purchase of new residential house

CHAITALI SURIL UDESHI,AHMEDABAD vs. ITO, WARD-3(1)(2), SURAT

In the result, ground no. 3 of the appeal is allowed

ITA 182/SRT/2022[2011-12]Status: DisposedITAT Surat28 Apr 2023AY 2011-12

Bench: Shri Pawan Singh(Virtual Hearing) Chaitali Suril Udeshi, I.T.O., A-902, Samanvay Residency, Opp: Safal Ward-3(1)(2), Vs. Parisar-2, South Bopal Daskroi, Surat. Ahmedabad, Gujarat (India). Pan No. Ahgpd 9813 R Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 143(3)Section 148Section 254(1)Section 54

housing project which was yet to be constructed, since assessee had made entire payment toward investment in new flat within period of three years from the date of transfer of original asset, amount was to be treated as invested in purchase / construction of new residential 8 Chaitali Suril Udeshi Vs ITO property and assessee is to be allowed exemption

KRISTINA NATHABHAI KRICHCHAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

In the result, appeal filed by the assessee is allowed

ITA 349/SRT/2022[2016-17]Status: DisposedITAT Surat26 Jun 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.349/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Hearing) Kristina Nathabhai Krichchan, Vs. The Dcit, Circle-2(3), 2/4, Zankhana Apartment, Surat. 21 Narmad Nagar Society, Athwalines, Surat – 395001. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Dwipk2888D Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) 10/05/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 271FSection 54B

property is extinguished by executing an agreement to sell, the capital asset can be deemed to have been transferred. The Hon'ble Supreme Court thus held that the transfer was complete on the execution of agreement to sell and that the assessee was entitled to claim of deduction u/s 54 in respect of purchase of new residential house subsequent

DHANSUKHLAL RAMANBHAI MALI,SURAT vs. INCOME TAX OFFICER, WARD2(3)(1), SURAT

In the result, this appeal of assessee is allowed for statistical purposes only

ITA 39/SRT/2023[2014-15]Status: DisposedITAT Surat05 Jul 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Dhansukhlal Ramanbhai Mali, I.T.O., 10, Mali Faliya, Mota Varachha, Ward-2(3)(1), Vs. Surat. Surat. Pan: Aqppm 7151 B Appellant Respondednt

Section 131Section 144ASection 234ASection 254(1)Section 271(1)(c)Section 54ESection 54F

property and received Rs. 1.13 crore as his share. The assessee invested part of sale consideration on construction/repair of residential house and claimed exemption

M/S. MAROLI BAZAR VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,,NA vs. ARIVS.DEPUTY COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE , NAVSARI

In the result, appeals filed by the assessees (In ITA No

ITA 173/SRT/2017[2013-14]Status: DisposedITAT Surat07 Sept 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.173/Srt/2017 & 199/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) M/S.Maroli Bazar Vibhag Vividh Vs. The Income Tax Officer, Ks.M.L. Ward-2, Navsari. At & Post – Maroli Bazar, Tal-Jalalpore, Dist-Navsari. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam 1095 J (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.200/Srt/2018 & 201/Srt/2018 ("नधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtual Court Hearing) Kharel Vibhag V.V.K.S.M. Ltd., Vs. The Deputy Commissioner Of Income At & Post – Kharel, Tax, Navsari. Navsari. & The Income Tax Officer, Ward-2, Navsari.

For Appellant: Shri Parmil Sinh Parmar - ARFor Respondent: Ms. Anupama Singla – Sr. DR
Section 143(3)Section 234ASection 80PSection 80P(2)(a)

house properties or different securities, etc., and income from one or more items alone is taxable whereas income from the other item is exempt