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4 results for “capital gains”+ Penny Stockclear

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Mumbai928 Delhi344 Kolkata260 Chennai235 Ahmedabad159 Jaipur142 Indore92 Calcutta73 Chandigarh66 Pune55 Bangalore54 Hyderabad48 Surat42 Guwahati37 Lucknow37 Cuttack25 Raipur21 Rajkot20 Ranchi16 Nagpur15 Jodhpur8 Patna8 Amritsar7 Varanasi5 Visakhapatnam4 Agra4 Jabalpur3 Telangana2 Orissa2 Gauhati1

Key Topics

Section 10(38)9 Section 689 Section 143(3)4 Penny Stock4 Addition to Income4 Section 1483 Section 69C3 Long Term Capital Gains3 Bogus/Accommodation Entry3 Unexplained Cash Credit

SURESH CHANDRA SADH,NEW DELHI vs. CIRCLE 4(1)(1),, ALIGARH

In the result, the appeal of the assessee is partly allowed

ITA 178/AGR/2024[2016-17]Status: DisposedITAT Agra30 Jun 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

Section 10(38)Section 131Section 147Section 148Section 234BSection 68

penny stock and claiming exempt long term capital gain the assessee has introduced unaccounted money. Thereafter, the Assessing Officer noted

NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA

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

3

ITA 213/AGR/2025[2016-17]Status: DisposedITAT Agra04 Dec 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

For Appellant: Shri Amit Goyal, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 10(38)Section 143(3)Section 148Section 151Section 234BSection 271(1)Section 68Section 69C

gain which was claimed as exempt, arose on sale of listed company M/s Capital Trade Link Ltd. The learned AO, based on the information that he had received that M/s Capital Trade Link Ltd. was a penny stock

RUBY JAIN,AGRA vs. INCOME TAX OFFICER, WARD 1(1)(3), AGRA

In the result, the questions referred to us are answered as follows :

ITA 128/AGR/2025[2015-16]Status: DisposedITAT Agra21 Jan 2026AY 2015-16

Bench: Shri M. Balaganeshruby Jain, Vs. Income Tax Officer, 1/78A, Kale Ka Tall, Delhi Ward-1(1)(3), Gate, Agra Agra (Appellant) (Respondent) Pan: Aevpj4936P Assessee By : Shri K. K. Jain, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri K. K. Jain, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 10(38)Section 143(3)Section 68Section 69C

penny stock where the price of shares were artificially rigged abnormally in connivance with certain entry providers/promoters, etc with a view to give undue benefit of exemption of long-term capital gains

MAYANK SHIVHARE,GWALIOR vs. ITO 1(2), GWALIOR, GWALIOR

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

ITA 63/AGR/2024[2014-15]Status: DisposedITAT Agra01 Apr 2025AY 2014-15

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2014-15]

Section 10(38)Section 143(3)Section 68

capital gains amounting to Rs.25,75,402/- and claimed it as exempt u/s 10(38) of the Act. The Assessing Officer on the basis of enquiries made by the Investigation Wing of Kolkata and as per the facts discussed in the assessment order held that the shares of Turbo Tech Engineering Ltd. was a penny stock