3 results for “capital gains”+ Section 200(1)clear
Sorted by relevance
The appeals of the assessees are allowed in above terms
Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13
200/- in the hands of the Assessee was to be brought to tax u/s 48 of the Income Tax Act, 1961. This Income was neither brought to tax nor any inquiry was made during assessment proceedings. 1.2 In an attempt to evade the provisions of law and to deliberately mislead the Revenue Authorities, the Assessee has falsely stated that