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13 results for “house property”+ Section 194clear

Sorted by relevance

Delhi487Karnataka460Mumbai301Bangalore145Jaipur104Ahmedabad77Chandigarh61Calcutta50Hyderabad49Kolkata44Chennai38Telangana37Raipur34Cochin34Indore19Amritsar18Guwahati16Pune14Jodhpur14Surat13Lucknow12Cuttack10SC9Visakhapatnam6Patna6Rajkot4Rajasthan3Nagpur2Kerala2Allahabad2Agra1Panaji1Ranchi1Dehradun1Andhra Pradesh1Orissa1J&K1

Key Topics

Section 143(3)37Section 26332Section 1539Section 1479Addition to Income8Section 153C6Section 1486Section 143(2)5Capital Gains5Long Term Capital Gains

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

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

section 194-I) was significantly more as compared to income shown in return of income of the assessee. On perusal of Form 26AS, the AO noted that assessee had received rent of Rs.25,92,000/- from ICICI Bank Limited, however the same was not shown in house property

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

5
Deduction5
Section 133A4
ITA 183/SRT/2021[2011-12]Status: DisposedITAT Surat06 Dec 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 69

house property, Income from capital gain and income from other sources. During the scrutiny assessment, the assessing officer noted that Kolkata Investigation Directorate had undertaken investigation into 84 penny stocks and given detailed findings indication bogus LTCG/STCL and bogus loss entries claimed by large number of beneficiaries. The same has been received by assessing officer through 183 to 185/SRT/2021/AYs.2011-12

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

ITA 184/SRT/2021[2012-13]Status: DisposedITAT Surat06 Dec 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 69

house property, Income from capital gain and income from other sources. During the scrutiny assessment, the assessing officer noted that Kolkata Investigation Directorate had undertaken investigation into 84 penny stocks and given detailed findings indication bogus LTCG/STCL and bogus loss entries claimed by large number of beneficiaries. The same has been received by assessing officer through 183 to 185/SRT/2021/AYs.2011-12

JASODADEVI RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WD.-2(2)(2), SURAT

In the result, appeal filed by the assessee (in ITA No

ITA 185/SRT/2021[2011-12]Status: DisposedITAT Surat06 Dec 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 69

house property, Income from capital gain and income from other sources. During the scrutiny assessment, the assessing officer noted that Kolkata Investigation Directorate had undertaken investigation into 84 penny stocks and given detailed findings indication bogus LTCG/STCL and bogus loss entries claimed by large number of beneficiaries. The same has been received by assessing officer through 183 to 185/SRT/2021/AYs.2011-12

SHIVAM DEVELOPERS,GODADRA vs. ITO, SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 76/SRT/2020[2015-16]Status: DisposedITAT Surat11 Nov 2022AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.76/Srt/2020 ("नधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Shivam Developers, Vs. The Pr. Cit-2, 141, Khodiyar Residency, Surat. Godadra, Surat-395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acffs4002D (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 06/10/2022 Date Of Pronouncement 11/11/2022

Section 115Section 115BSection 131Section 133ASection 143(3)Section 263Section 37Section 40Section 69A

house property, capital gains or income from other source except business income, (iii). The chairman of the companies Shri N.R. Agrawal in the various statements recorded under s. 132(4) has specified the manner of earning undisclosed income out of the trading activities of the assessee companies relating to the manufactured goods namely, board paper and craft paper by under

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

In the result, additional grounds raised by the assessee is allowed

ITA 143/SRT/2019[2015-16]Status: DisposedITAT Surat22 Feb 2023AY 2015-16

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.143/Srt/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1St Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepg 7339 M (Assessee ) (Respondent)

For Appellant: Shri Hiren R.Vepari, C.AFor Respondent: Shri Vinod Kumar, Sr-D.R
Section 142(1)Section 143(2)Section 143(3)Section 2(14)Section 271Section 45(2)

property was changed from agriculture land to stock-in-trade. The above string of events and evidence are sufficient to prove that the assessee converted his agriculture land into stock-in-trade before 11-8-2011 when the land came to be converted into non- agriculture land. 9. About additional ground raised by the assessee, Learned Counsel submitted that such

KALUBHAI DULABHAI GOLAVIYA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, , SURAT

In the result, ground raised by the assessee is allowed

ITA 619/SRT/2018[2014-15]Status: DisposedITAT Surat30 Mar 2023AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A No.15 & Ita No.619/Srt/2018 (िनधा"रणवष" / Assessment Years: (2011-12 &2014-15) (Virtual Court Hearing) Shri Kalubhai Dulabhai Golaviya Deputy Commissioner Of Income-Tax, B/1-2, Jalaram Society, B/H. Central Circle-2, Aaykar Bhavan, Vs. Gurunagar Society, Varachha Majura Gate, Surat-395001 Road, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 5116 A (अपीलाथ" /Appellant) (""थ" /Respondent)

For Appellant: Shri Ashwin K Parekh, C.AFor Respondent: Shri Ashok B.Koli, CIT-DR &
Section 132Section 143(2)Section 143(3)Section 153ASection 45(3)Section 54F

Properties (supra) wherein the hon'ble High Court has held that all attendant circumstances has to be seen before one can draw a conclusion whether the gain was assessable as "business income" or "capital gain". Merely because the Assessee had shown the asset as "stock in trade", it cannot be said that the gain was taxable under the head "Income

M/S. JAY KESAR BHAVANI DEVELOPERS PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(1)(3),, SURAT

ITA 2104/AHD/2016[2012-13]Status: DisposedITAT Surat13 Jul 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.2102 To 2104/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2010-11 To 2012-13) (Physical Court Hearing) M/S. Jay Kesar Bhavani Developers Vs. The Ito, Ward-1(1)(3), Pvt. Ltd., Surat. A-48, Kesar Kunj, Shri Bhulabhai Desai Marg, Laxmikant Ashram Road, Katargam, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcj6278P (Assessee) (Respondent) Assessee By Shri Sapnesh Seth, Ca Respondent By Shri J. K. Chandani, Sr. Dr Date Of Hearing 05/05/2022 13/07/2022 Date Of Pronouncement

Section 143(3)Section 153Section 153(1)(a)Section 80I

194 & 486/14-15, all dated 18.05.2016 which in turn arise out of separate assessment orders passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. Since the issue involved in these three appeals, are common and identical, therefore these appeals are clubbed and heard together and a consolidated order

M/S. JAY KESAR BHAVANI DEVELOPERS PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(1)(3),, SURAT

ITA 2103/AHD/2016[2011-12]Status: DisposedITAT Surat13 Jul 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.2102 To 2104/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2010-11 To 2012-13) (Physical Court Hearing) M/S. Jay Kesar Bhavani Developers Vs. The Ito, Ward-1(1)(3), Pvt. Ltd., Surat. A-48, Kesar Kunj, Shri Bhulabhai Desai Marg, Laxmikant Ashram Road, Katargam, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcj6278P (Assessee) (Respondent) Assessee By Shri Sapnesh Seth, Ca Respondent By Shri J. K. Chandani, Sr. Dr Date Of Hearing 05/05/2022 13/07/2022 Date Of Pronouncement

Section 143(3)Section 153Section 153(1)(a)Section 80I

194 & 486/14-15, all dated 18.05.2016 which in turn arise out of separate assessment orders passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. Since the issue involved in these three appeals, are common and identical, therefore these appeals are clubbed and heard together and a consolidated order

M/S. JAY KESAR BHAVANI DEVELOPERS PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(1)(3),, SURAT

ITA 2102/AHD/2016[2010-11]Status: DisposedITAT Surat13 Jul 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.2102 To 2104/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2010-11 To 2012-13) (Physical Court Hearing) M/S. Jay Kesar Bhavani Developers Vs. The Ito, Ward-1(1)(3), Pvt. Ltd., Surat. A-48, Kesar Kunj, Shri Bhulabhai Desai Marg, Laxmikant Ashram Road, Katargam, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcj6278P (Assessee) (Respondent) Assessee By Shri Sapnesh Seth, Ca Respondent By Shri J. K. Chandani, Sr. Dr Date Of Hearing 05/05/2022 13/07/2022 Date Of Pronouncement

Section 143(3)Section 153Section 153(1)(a)Section 80I

194 & 486/14-15, all dated 18.05.2016 which in turn arise out of separate assessment orders passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. Since the issue involved in these three appeals, are common and identical, therefore these appeals are clubbed and heard together and a consolidated order

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 93/SRT/2021[2015-16]Status: DisposedITAT Surat21 Oct 2021AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

194) 2,49,74,748 B Assets Found - Fixed Assets 4,53,400 1,72,000 4,24,450 10,49,850 - Receivables - 2,75,000 5,27,48,627 5,30,23,627 - Cash 1,52,94,078 1,78,56,531 (1,73,96,778) 1,57,53,831 - Other Asset

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 92/SRT/2021[2014-15]Status: DisposedITAT Surat21 Oct 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

194) 2,49,74,748 B Assets Found - Fixed Assets 4,53,400 1,72,000 4,24,450 10,49,850 - Receivables - 2,75,000 5,27,48,627 5,30,23,627 - Cash 1,52,94,078 1,78,56,531 (1,73,96,778) 1,57,53,831 - Other Asset

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 94/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2021AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

194) 2,49,74,748 B Assets Found - Fixed Assets 4,53,400 1,72,000 4,24,450 10,49,850 - Receivables - 2,75,000 5,27,48,627 5,30,23,627 - Cash 1,52,94,078 1,78,56,531 (1,73,96,778) 1,57,53,831 - Other Asset