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3 results for “house property”+ Section 153(1)clear

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Delhi568Mumbai389Bangalore230Jaipur124Chandigarh123Hyderabad91Chennai73Cochin67Pune43Ahmedabad41Raipur37Kolkata27Amritsar26Lucknow23Guwahati21Indore19Nagpur16Rajkot13Patna12SC10Jodhpur8Cuttack6Agra4Allahabad3Surat3Visakhapatnam3Panaji2Dehradun2ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 54F8Section 54B5Addition to Income3Section 2502Section 143(3)2Section 271(1)(c)2Section 692Long Term Capital Gains2Deduction2

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

1. On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in allowing the deduction of Rs. 7,19,08,850/- u/s 54F of the Act made by the AO without appreciating the facts of the case that the assessee failed to fulfil the conditions as prescribed u/s 54F of the Income

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: Disposed
Disallowance2
ITAT Surat
03 Dec 2025
AY 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

1) of the Act were issued requesting the assessee to submit information/details on the relevant issues. In their compliance, assessee furnished the relevant details and submissions. 7. On perusal of the computation of income and the details furnished by the assessee, it was seen that the assessee had sold immovable property situated at S. No. 128, TPS No.80

HEMANT NARESH AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. 4, SURAT

In the result, appeal of assessee is dismissed

ITA 170/SRT/2023[2020-21]Status: DisposedITAT Surat24 Oct 2025AY 2020-21

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआ.(खो और ज).सं /It(Ss)A No.68 & 70/Srt/2023 Assessment Years: 2015-16 & 2018-19 (Physical Court Hearing) Deputy Commissioner Of Hemant Naresh Agarwal बनाम/ Income-Tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5Th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita.No.170/Srt/2023 Assessment Year: 2020-21 Hemant Naresh Agarwal Assistant Commissioner Of बनाम/ 701, Shree Shyam Awas, Bhatar Income-Tax, Central Circle-4, Vs. Road, Near Vidhya Bharti School, Surat, Aaykar Bhawan, Surat-395 010 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Kiran K. Shah राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/10/2025

Section 143(3)Section 250Section 292CSection 69

153 A of the Act. In response, he filed his return of income declaring the same total income of Rs.8,16,780/- on 15.04.2021. 5.1 During search proceedings at residence of Shri Shankarlal Uttamchandani, a digital image was found which was confronted to the assessee. The said image is pasted on page 5 of the assessment order. On the basis