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3 results for “capital gains”+ Section 256(1)clear

Sorted by relevance

Mumbai231Delhi84Jaipur72Chennai63Cochin57Bangalore45Nagpur36Ahmedabad29SC29Raipur24Chandigarh21Kolkata16Indore14Visakhapatnam13Hyderabad12Amritsar10Lucknow8Surat7Pune5Guwahati5Panaji3Agra3Patna2Jabalpur2Jodhpur2Cuttack2Rajkot2

Key Topics

Section 684Addition to Income3Section 143(3)2Section 69C2Section 10(38)2Section 1442Capital Gains2

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

gains or short-term capital loss to various persons by converting their unaccounted income into accounted income. Admittedly, HPC Biosciences Ltd was one of the scrip investigated by Kolkata Investigation Wing. Based on this investigation report, the ld Assessing Officer concluded that the sale proceeds received by the assessee on sale of 2800 shares of HPC Biosciences Ltd from

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

ITA 131/AGR/2025[2016-17]Status: DisposedITAT Agra28 Oct 2025AY 2016-17
Section 143(1)Section 143(2)Section 144Section 250

256/-\nTotal\n6,14,81,388/-\n1,53,70,347/-\nLearned AR has referred order dated 17.03.2025 passed by Jaipur Bench of\nthe Tribunal in ITA No. 902/JPR/2024, Suchita Bhatia V. the DCIT in support\nof his arguments, praying to delete the addition and quash the impugned\norder.\n7. Learned Sr. DR for the revenue has submitted that assessee

RAMESHWAR DAYAL, JAIPUR,JAIPUR vs. ITO WARD 3(2),GWALIOR , GWALIOR

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

ITA 85/AGR/2025[2011-12]Status: DisposedITAT Agra30 Sept 2025AY 2011-12

Bench: Shri M. Balaganesh(Through Virtual Hearing) Rameshwar Dayal, Vs. Income Tax Officer, Ward No. 2, Chitrkoot Ward-3(2), Colony, Near Fojawali Gwalior School, Kotputli, Jaipur, 303 108, Rajasthan (Appellant) (Respondent) Pan: Afepa7981H Assessee By : Shri Devang Gargiega, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Devang Gargiega, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 142(1)Section 143(3)Section 148

section 142(1) of the Act which was also not responded to. Finally a show cause notice was issued proposing an addition of Rs 10,05,000/- on account of cash deposits for want of explanation for source, there was no compliance. Hence the Learned AO was compelled to frame the assessment by making an addition