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Section 143(3)9 Section 549 Section 69C5 Section 2635 Addition to Income5 Section 50C4 Long Term Capital Gains4 Deduction4 Section 1483

PANKAJBHAI HATHIBHAI PATEL,AHMEDABAD vs. INCOME TAX OFFICER, WARD-6(3), , SURAT

ITA 589/SRT/2019[2011-12]Status: DisposedITAT Surat26 Jun 2023AY 2011-12

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपील सं./Ita No.589/Srt/2019 (िनधा"रण वष" / Assessment Year: (2011-12) (Physical Court Hearing) Pankajbhai Hathibhai Patel Income Tax Officer, 112, Sangath Mall 1, Ward-6(3), Surat Vs. Opp. Govt. Engineering College, Motera, Ahmedabad-380005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aazpp 0099 B (अपीलाथ" /Appellant ) (""थ" /Respondent)

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Shri Vinod Kumar, Sr-D.R

Section 143(3)Section 23Section 48Section 50CSection 54Section 54E

1) of the Act clearly states that where value adopted by the Stamp Valuation Authority does not exceed 110% of the consideration received, the consideration so received for the purpose of Section 48, will be deemed to be the full value of consideration. Therefore, we note that the difference between value adopted ITA No.589/SRT/2019 A.Y. 11-12 Pankajbhai H Patel

PANKAJBHAI HATHIBHAI PATEL,AHMEDABAD vs. INCOME TAX OFFICER, WARD-6(3), , SURAT

PANKAJBHAI HATHIBHAI PATEL,AHMEDABAD vs. INCOME TAX OFFICER, WARD-6(3), , SURAT

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

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

M/S. PATEL AMBALAL HARGOVANDAS & CO.,,SURAT vs. THE DCIT, CENTRAL CIRCLE-2,, SURAT

GIRDHARBHAI HARIBHAI GAJERA,SURAT vs. ITO(INTERNATIONAL TAXATION), SURAT

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHKARI M LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 2(3), SURAT

KAMLESH KUMAR GADIYA,SURAT vs. INCOME TAX OFFICER, WARD-1(2)(2), SURAT, SURAT