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3 results for “capital gains”+ Section 282clear

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Key Topics

Section 545Section 143(1)5Section 50C4Section 2503Section 1483Section 1472Section 142(1)2Section 143(1)(a)2Long Term Capital Gains2Deduction

ALAUDDIN,AGRA vs. ITO, WARD 1(1)(1), AGRA, AGRA

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

ITA 241/AGR/2024[2015-16]Status: DisposedITAT Agra20 Jun 2025AY 2015-16

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2015-16

Section 142(1)Section 147Section 148Section 151Section 2(14)Section 250Section 54

capital gain taking into consideration the 100% of sales consideration. 9-BECAUSE, upon the facts and in overall circumstances of the case the ld Commissioner of Income Tax (Appeals) NFAC was wrong and unjust in not allowing the benefit of section 54 of the Act ignoring the vital fact that the Assessee had invested in two residential house property which

2

PRIYAVRAT SHARMA,AGRA vs. ITO WARD 1(1)(2), AGRA

In the result, the appeal is allowed for statistical purposes

ITA 355/AGR/2025[2019-20]Status: DisposedITAT Agra26 Nov 2025AY 2019-20

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(1)Section 143(1)(a)Section 250Section 50C

282 002 U.P. PAN : AIVPS1077J (Appellant)(Respondent) Assessee by Shri K.K. Jain, Adv. Department by Shri Shailendra Srivastava, Sr. D.R. Date of hearing 15/10/2025 26.11.2025 Date of pronouncement ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER This appeal has been preferred on behalf of the assessee against the order dated 24.08.2022 passed by Ld. CIT(A)/NFAC, Delhi in appeal

MOHD ARIF,ETAWAH vs. INCOME TAX OFFICER, WARD 2(2)(5), ETWAH, ETAWAH

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

ITA 271/AGR/2025[2016-17]Status: DisposedITAT Agra29 Jul 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17] Mohd. Arif, Income Tax Officer, 68, Huiganj Pachraha, Etawah, Ward-2(2)(5), Income Tax Office, Etawah, Uttar Pradesh-206001 Vs Civil Lines, Etawah, Uttar Pradesh-207001 Pan-Anapa8542J Appellant Respondent

Section 139(1)Section 147Section 148Section 250Section 282Section 54Section 56(2)(vii)

section 282 of the Act. Further, it is pertinent to mention here that the E-mail Id registered on the income tax portal was of the previous accountant of the Appellant who had already left, due to which the Order passed by the Ld CIT(A), NFAC, did not come to the notice of the Appellant. On 07.05.2025, the Consultant