“Section 71(3)”

Section References (mined)Section 71Section 71(3)2 judgments

PRADEEP KISANLAL BOOB,NASHIK vs. ACIT, CIRCLE 1, NASHIK, NASHIK

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

ITA 189/PUN/2024[2019-20]Status: DisposedITAT Pune30 May 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.189/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Sanket JoshiFor Respondent: Shri Arvind Desai

Section 134Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

which deals with the special provisions for computation of capital gains in case of depreciable assets. Question will also arise about section 71(3) of the Act which 7 Pradeep Kisanlal Boob provided that if the net result of the computation under the head capital gain is a loss

EDAKKATTUKUDY MATHAI JOHNY,KOTHAMANGALAM vs. THE ACIT, CIRCLE-1(1), ERNAKULAM , ERNAKULAM

In the result, the assessee’s appeal is dismissed as withdrawn

ITA 560/COCH/2022[2009-2010]Status: DisposedITAT Cochin20 Dec 2023AY 2009-2010

Bench: Shri Sanjay Arora & Dr. Seethalakshmiedakkattukudy Mathai Johny Income Tax Officer Edakkattukudy House, A.M. Road Ward - 2, Kochi Vs. Kothamangalam 686691 [Pan:Acipj9080H] (Appellant) (Respondent)

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 143(1)

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Dr. Seethalakshmi, Judicial Member