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6 results for “capital gains”+ Section 69Bclear

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Delhi119 Jaipur114 Mumbai93 Bangalore38 Chandigarh27 Pune27 Chennai20 Indore19 Rajkot15 Amritsar12 Surat11 Cochin10 Raipur7 Kolkata7 Ahmedabad6 Jodhpur5 Hyderabad2 SC2 Nagpur1 Jabalpur1 Guwahati1 Ranchi1 Kerala1 Allahabad1 Karnataka1 Lucknow1

Key Topics

Section 143(3)6 Section 1476 Section 271(1)(c)5 Section 684 Section 14A4 Addition to Income4 Section 2633 Section 1483 Section 148(2)2

SMT. RASHIDABEN TAHER MORAWALA,GODHRA vs. THE DCIT, INT.-TAXA., BARODA

In the result, the appeal filed by the Assessee is hereby allowed

ITA 1353/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2015-16

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Sudhedu Das, Sr.D.R

Section 142ASection 143(3)Section 153(1)Section 50C

section 69, 69A and 69B of the Act and not for the purpose of computation of capital gains under section

SHRI NAVINCHANDRA N. PATEL,VADODARA vs. THE ACIT, CIRCLE-1(2), VADODARA

In the result, the appeal of the assessee is allowed

Reopening of Assessment2

ITA 869/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad30 Apr 2025AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Vipul Shah, ARFor Respondent: Shri R.N. Dzouza, CIT-DR

Section 143(3)Section 147Section 148Section 148(2)Section 14ASection 234BSection 250Section 271(1)(c)Section 45(2)Section 69

capital gain. (ii) Scrutiny of records, it was noticed from the assets of the balance sheet for AY 2012- 13 that there was an agricultural land amounting to Rs. 1,73,25,167 (including land purchased during the year R.S. no. 665/P/1 for Rs. 15,54,000) under the head investment. However, the balance sheet of the previous year

SANDIP B. PADSALA,,AHMEDABAD vs. THE PR. CIT-1,, AHMEDABAD

In the result, appeal of the assessee is dismissed

ITA 695/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad30 May 2022AY 2013-14

Bench: The Commissioner Of Income-Tax (Appeals) For Adjudication. 3. The Ld. Pr Cit Erred On Facts & In Law In Holding That The Assessing Officer Erred In Granting Deduction Of Interest Of Rs. 11,70,726/- Without Appreciating That The Appellant Had Not Claimed Deduction Of The Same While Preparing Return Of Income. The Appellant Craves Permission To Add, Alter, Amend Or Withdraw Any Ground Or Grounds Of Appeal Either Before Or During The Course Of Rearing Of The Appeal.”

For Appellant: NoneFor Respondent: Shri Anshu Prakash, CIT-D.R

Section 14Section 263Section 30Section 37Section 68

capital gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B and 69C treat

GHANSHYAMBHAI KANUBHAI DESAI,,AHMEDABAD vs. ITO, WARD-6(1)(4),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 645/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad21 Sept 2021AY 2014-15

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R

Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)

capital gain has been made under the provisions of section 45(3) of the Act, representing the such addition during the assessment proceedings being deemed income does not automatically attract the penalty provisions as envisaged under the provisions of section 271(1)(c) of the Act. As such, the onus, in the case of deemed income as specified under section

ADINATH LEASING AND FINANCE P LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(1),, AHMEDABAD

In the result, the appeal filed by the Assessee is partly allowed

ITA 1065/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad23 Aug 2022AY 2010-11

Bench: Smt. Annapurna Gupta, Accountant Memebr & Shri Mahavir Prasad, Judicial Memebr

For Appellant: Shri Sakar Sharma, A.RFor Respondent: 08/07/2022

Section 143(3)Section 147Section 148Section 148(2)Section 14ASection 2(47)Section 53A

69B. read with section 148. of the Income-tax Act, 1961 - Undisclosed investments (Reassessment) - Assessment year 2011-12 - During year, assessee sold a land to two individuals for consideration of Rs. 1.46 crores and filed its return declaring same as capital gain

THE DCIT, CIRCLE-5,, BHAVNAGAR vs. M/S. KIRAN SHIP BREAKING COMPANY,, BHAVNAGAR

Appeal is dismissed as not pressed

ITA 844/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad11 Aug 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia& Ms. Madhumita Roy

For Appellant: Shri U. S. Bhati, AR & Shri AbhimanyuFor Respondent: Shri R. R. Makwana, CIT DR

section 69, 69A, 69B or 69C of the Income Tax Act, 1961 as held by the Hon'ble ITAT, Ahmedabad in the case of M/s Fashion World v/s ACIT (ITA No.1634/Ahd/2006 dated 12th February, 2010, a copy of order enclosed herewith). As 'stock' itself do not yield income unless same is converted through sale, the appellant firm had shown excess