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4 results for “capital gains”+ Section 58clear

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Key Topics

Section 26326Section 143(3)7Section 54F2Section 1482Section 1472Section 242Reassessment2Revision u/s 2632

SH. KULDEEP SRIVASTAVA,MATHURA vs. I.T.O., WARD-3(2), MATHURA

Appeal is dismissed

ITA 227/AGR/2013[2009-10]Status: DisposedITAT Agra13 Feb 2025AY 2009-10

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

Section 143(3)Section 24Section 24(3)Section 257Section 68

section 50C and the same is reproduced as under: - Name of the Amount of Stamp Amount Sale Proportionate vendee total sale registration considered amount stamp value consideration value for received for assesse computing by the capital gain assesse 1 2 3 4 5 6 Sanjeev Kumar

GURDEEP SINGH,AGRA vs. PR.CIT.-1,, AGRA

In the result, appeal of assessee is allowed

ITA 31/AGR/2021[2015-16]Status: DisposedITAT Agra25 Oct 2023AY 2015-16

Bench: Sh. Shamim Yahya & Shri Anubhav Sharmagurdeep Singh Vs. The Pr. Cit-1 33, Laxmi Nagar, Sikandra, Agra Agra, Uttar Pradesh-282007 Pan No. Aflps 7500 K (Appellant) (Respondent) Assessee By Shri Anil Verma, Adv. Revenue By Shri Surendra Pal, Cit(Dr) Date Of Hearing: 11.10.2023 Date Of Pronouncement: 25.10.2023

Section 143(3)Section 263Section 45Section 54F

58,744/-(Japnam Rs.39,48,680/- + Getwell Hospital Rs.35,10,064/-. this figure duly find place in the Audit Report section 44AB at column No.40 Increase in capital: The asseseee apart from professional income has earned Gain

SMT. SARIKA SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

ITA 56/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

58,32,750/-, being more than double of that disclosed by the Assessee), but also a deliberate attempt was made to evade Income chargeable to tax. 2. The Assessee has claimed deduction u/s 54F of the Income Tax Act, 1961 amounting to Rs. 16,06,618/- as per Computation of Income filed along with Return. No proof of Construction/purchase

SHRI ATUL SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

ITA 57/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

58,32,750/-, being more than double of that disclosed by the Assessee), but also a deliberate attempt was made to evade Income chargeable to tax. 2. The Assessee has claimed deduction u/s 54F of the Income Tax Act, 1961 amounting to Rs. 16,06,618/- as per Computation of Income filed along with Return. No proof of Construction/purchase