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1 - 10 of 10 (0.21 seconds)Section 45 in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 131 in The Income Tax Act, 1961 [Entire Act]
The Sale Of Goods Act, 1930
Section 55 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Manoharsinhji P. Jadeja on 9 December, 2004
8. However, it would be in the fitness of things to settle the issue for good in case we decide
the issue involved on merit of the case in this appeal. It was argued that there is no cost of
acquisition in the land. Therefore, no capital gain is leviable. The A.O. while submitting his
remand report has mentioned at page no.4 by relying on the decision of the Hon'ble Gujarat
High Court in the case of CIT vs. Manoharsinhji P. Jadeja reported in 281 ITR 19 (Guj) and
the decision of ITAT, Pune Bench in the case of Manohar Pyarelal Sadane vs. ITO, Ward-
3(1), Dhule reported in 138 ITD 250. The Hon'ble Gujarat High Court has held as under :-
Section 148 in The Income Tax Act, 1961 [Entire Act]
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