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2 results for “capital gains”+ Section 246Aclear

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Key Topics

Section 1545Section 10(38)4Section 683Section 143(1)3Section 1482Section 1432Section 1932

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

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

246A by the Assessing Officer, NFAC, Delhi (hereinafter referred to as „ld. AO‟). 2. At the outset, we find that there is a delay in filing of appeal by the Assessee before us by 274 days. Considering the reasons adduced in the condonation petition, we are inclined to condone the delay in the interest of substantial justice and admit

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

ITA 258/AGR/2025[2023-24]Status: DisposedITAT Agra09 Oct 2025AY 2023-24

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

Section 143Section 143(1)Section 145Section 154Section 193

Capital Gains and Other sources consisting of Interest and Dividend on investments. During the A.Y. 2018-19 the appellant made investments in 8% Taxable Government of India Bonds (herein after referred to as 8% RBI Bond) through Mis Stock Holding Corporation of India Ltd. (herein after referred to as SHCIL) as under: 8% RBI Bond Cumulative