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6 results for “house property”+ Section 80P(2)(e)clear

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Key Topics

Section 80P25Section 143(3)6Section 80P(2)(d)6Deduction6Section 80P(2)(a)5Section 234A4Natural Justice4

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)

E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned four appeals filed by the different assessees, pertaining to Assessment Years (A.Y.) 2013-14 and 2014-15, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals) [ld.CIT(A)], which in turn arise out of separate assessment orders passed by the Assessing Officer under section

MAROLI BAZAAR VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-2, NAVSARI

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

ITA 199/SRT/2018[2014-15]Status: DisposedITAT Surat07 Sept 2021AY 2014-15

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)

E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned four appeals filed by the different assessees, pertaining to Assessment Years (A.Y.) 2013-14 and 2014-15, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals) [ld.CIT(A)], which in turn arise out of separate assessment orders passed by the Assessing Officer under section

KHAREL VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,NA vs. ARIVS.THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE NAVSARI, NAVSARI

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

ITA 200/SRT/2018[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)

E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned four appeals filed by the different assessees, pertaining to Assessment Years (A.Y.) 2013-14 and 2014-15, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals) [ld.CIT(A)], which in turn arise out of separate assessment orders passed by the Assessing Officer under section

KHAREL VIBHAG V. V. K.S. M. LIMITED,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-2, NAVSARI

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

ITA 201/SRT/2018[2014-15]Status: DisposedITAT Surat07 Sept 2021AY 2014-15

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)

E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned four appeals filed by the different assessees, pertaining to Assessment Years (A.Y.) 2013-14 and 2014-15, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals) [ld.CIT(A)], which in turn arise out of separate assessment orders passed by the Assessing Officer under section

SHRI NEHRUNAGAR CO. OP HOUSING SOCIETY,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(5), SURAT

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

ITA 478/SRT/2023[2017-18]Status: DisposedITAT Surat20 Sept 2023AY 2017-18

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.478/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent)

Section 143(3)Section 274Section 80PSection 80P(2)(d)

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

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

In the result, ground no.3 raised by the assessee is allowed

ITA 672/SRT/2023[2017-18]Status: DisposedITAT Surat21 Dec 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.672/Srt/2023 Assessment Year: (2017-18) (Hybrid Hearing) The Amroli Vibhag Vividh Vs. The Dcit, Karyakari Sahkari M. Ltd., Circle – 2(3), Utran Amroli, Taluka Choryasi, Surat Surat – 394105. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat3043M (Appellant) (Respondent) Appellant By Shri Mehul K. Patel, Ar Shri Vinod Kumar, Sr. Dr Respondent By 18/12/2023 Date Of Hearing Date Of Pronouncement 21/12/2023

Section 143(3)Section 80ASection 80LSection 80PSection 80P(2)(a)Section 80P(2)(d)

E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2017-18, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘ NFAC’), dated 28.08.2023, which in turn arises out of an assessment order