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2 results for “capital gains”+ Section 272A(2)(k)clear

Sorted by relevance

Chennai59Delhi12Surat11Kolkata9Mumbai8Jaipur5Ahmedabad2Chandigarh2Bangalore2SC1

Key Topics

Section 143(3)4Section 2(14)4Section 272A(1)(d)2Section 143(2)2Capital Gains2Short Term Capital Gains2Penalty2Addition to Income2

AMRISH SOMABHAI DESAI,KADI, MEHSANA vs. ITO, WARD-5, MEHSANA, KADI, MEHSANA

Appeal of the assessee is allowed

ITA 1752/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad10 Apr 2026AY 2022-23
For Appellant: Shri Prakash D Shah, ARFor Respondent: Shri Kalpesh Rupavatia, Sr.DR
Section 143(2)Section 143(3)Section 2(14)Section 272A(1)(d)

capital gain accordingly being restricted to the said extent. The AO is directed to verify the claim of the assessee and, thereafter, adjudicate the issue in accordance with law. We may add that the assessee be given due opportunity of hearing by the AO. 17. Ground of appeal no.3 raised by the assessee is, therefore, allowed for statistical purposes

AMRISH SOMABHAI DESAI,MEHSANA vs. ITO, WARD 5, MEHSANA, KADI, MEHSANA

Appeal of the assessee is allowed

ITA 1751/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad10 Apr 2026AY 2022-23
For Appellant: Shri Prakash D Shah, ARFor Respondent: Shri Kalpesh Rupavatia, Sr.DR
Section 143(2)Section 143(3)Section 2(14)Section 272A(1)(d)

capital gain accordingly being restricted to the said extent. The AO is directed to verify the claim of the assessee and, thereafter, adjudicate the issue in accordance with law. We may add that the assessee be given due opportunity of hearing by the AO. 17. Ground of appeal no.3 raised by the assessee is, therefore, allowed for statistical purposes