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4 results for “house property”+ Section 253(3)clear

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Key Topics

Section 2635Section 545Section 143(3)4Penalty3Addition to Income3Section 69A2Section 143(2)2Section 253(3)2Section 1482House Property

JAYESH DOLATBHAI PATEL,VALSAD vs. ITO, WARD 2, VALSAD

In the result, appeal filed by the assessee is allowed for statistical 8

ITA 287/SRT/2025[2012-13]Status: DisposedITAT Surat24 Nov 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.287/Srt/2025 Assessment Year: (2012-13) (Hybrid Hearing) Jayesh Dolatbhai Patel, Vs. Ito, Shop No.1, Arihant Saroj, M.G. Ward – 2, Road, Old Navyug Store, Valsad Valsad - 396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apmpp3588D (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Ms Jaishree Thakur, Cit-Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 24/11/2025

Section 133ASection 143(2)Section 148Section 253(3)

section 253(3) of the Act. The assessee has filed affidavit giving reasons for delay in filing appeal before this Tribunal. In the affidavit, the assessee submitted that he received only the recovery notice from Department and not the original order. Thereafter, he requested JAO to provide a copy of the appellate order. He submitted that the appeal was prepared

2
Condonation of Delay2
Deduction2

HETALKUMAR CHANDRAKANTBHAI PATEL,SURAT vs. ITO, WARD 1(3)(7), SURAT

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

ITA 1340/SRT/2024[2012-13]Status: DisposedITAT Surat07 May 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1340/Srt/2024 Assessment Year: (2012-13) (Hybrid Hearing) Hetalkumar Chandrakantbhai Patel, Vs. The Ito, A-371/3, Sundervan Raw House, Nr. Ward – 1(3)(7), Subhash Garden, Jahangirabad, Surat Bhesan, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bkrpp5151R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rajesh Upadhyay, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 02/04/2025 Date Of Pronouncement 07/05/2025

Section 250Section 253(3)

House, Nr. Ward – 1(3)(7), Subhash Garden, Jahangirabad, Surat Bhesan, Surat - 395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: BKRPP5151R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Rajesh Upadhyay, AR Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 02/04/2025 Date of Pronouncement 07/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from

RAZAK ABDULKARIM MANSURI,VAPI vs. INCOME TAX OFFICER, WARD-7, VAPI

Appeal is allowed for statistical purpose

ITA 352/SRT/2024[2017-18]Status: DisposedITAT Surat27 Jan 2026AY 2017-18

Bench: Dr. Dinesh Mohan Sinha&Shri Bijayananda Pruseth

For Appellant: Shri P M JAGASETH, CAFor Respondent: Shri AJAY UKE, SR. DR
Section 143(2)Section 271ASection 69A

house property and interest income. The appellant is filling his return of income regularly He had filed his return of income for the year under consideration on 05/02/2018 with vide acknowledgement number 386334240050218 returning to the total income of Rs.6,52,730/- The appellants case was taken up for scrutiny assessment under CASS and notice under section

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

house started much before earning of capital gains by assessee. Here in the case of there is no dispute that the assessee has invested the amount towards plot of land, and incurred expense for development of land and construction of property. Intention of the assessee to invest money in a residential unit to avail exemption u/s 54 Delhi High Court