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5 results for “capital gains”+ Section 271(1)(b)clear

Sorted by relevance

Mumbai470Delhi371Jaipur158Chennai127Ahmedabad110Hyderabad98Bangalore84Kolkata62Indore55Pune53Raipur51Chandigarh43Surat28Lucknow28Nagpur25Guwahati24Rajkot21Visakhapatnam18Dehradun13Amritsar11Cuttack9Jodhpur9Agra8Ranchi6Cochin5Patna5Allahabad5Jabalpur2Panaji1Varanasi1

Key Topics

Section 119Section 2(15)9Section 695Addition to Income5Section 683Section 143(3)3Section 123Section 260A3Exemption3Section 250

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

In the result, the appeal of the assessee is partly allowed

ITA 16/ALLD/2023[2018-19]Status: DisposedITAT Allahabad02 May 2025AY 2018-19

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

For Appellant: Sh. Nikhil Agarwal & Ms. VidishaFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115Section 115BSection 142Section 24Section 250Section 68Section 69

b. In view of the fact that the assessee had given two of his premises for rent on a day to basis and appointed a manager for each property, he held that the assesseewas in the business of letting out properties and accordingly, he confirmed the decision of the ld. AO to treat the income from those two properties

2

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

271(1)(c) were initiated. 7.6 Moving on the AO further observed that certain funds and grants shown under the head under Schedule 3 of the balance-sheet were not being added to the total income of the assessee. He, therefore, asked the assessee to show cause as to why the same should not be added to its total income

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

271(1)(c) were initiated. 7.6 Moving on the AO further observed that certain funds and grants shown under the head under Schedule 3 of the balance-sheet were not being added to the total income of the assessee. He, therefore, asked the assessee to show cause as to why the same should not be added to its total income

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

271(1)(c) were initiated. 7.6 Moving on the AO further observed that certain funds and grants shown under the head under Schedule 3 of the balance-sheet were not being added to the total income of the assessee. He, therefore, asked the assessee to show cause as to why the same should not be added to its total income

SMT. RANJANA BAJPAI,ALLAHABAD vs. DCIT/ACIT, CIRCLE-1(1), ALLAHABAD

Appeal is allowed for statistical purposes

ITA 22/ALLD/2024[2009-10]Status: DisposedITAT Allahabad05 Dec 2024AY 2009-10
For Appellant: Sh. Anil Kumar, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 142(1)Section 144Section 147Section 148Section 234BSection 250Section 271(1)(c)Section 68

1 A.Y. 2009-10 Smt. Ranjana Bajpai b. Donation receipt Rs.2,00,000/-. c. Unexplained cash deposit Rs.10,50,000/-. 2. Aggrieved with this action of ld. AO, the appellant approached the ld. CIT(A) challenging all the three additions. Before the ld. CIT(A), some additional evidences were submitted and a report was also called from ld. AO. After