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3 results for “capital gains”+ Unexplained Cash Creditclear

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Mumbai1,434Delhi807Kolkata453Jaipur376Chennai326Ahmedabad294Bangalore212Surat207Hyderabad195Indore133Cochin111Pune110Chandigarh90Nagpur87Calcutta48Amritsar46Guwahati45Rajkot42Visakhapatnam37Lucknow32Panaji31Raipur31Agra21Cuttack20Jodhpur16Patna14Ranchi9Karnataka8Jabalpur7SC5Allahabad3Rajasthan3Telangana3Orissa2Varanasi2Dehradun2ASHOK BHAN DALVEER BHANDARI1Kerala1

Key Topics

Section 1486Section 695Section 143(1)4Section 36(1)(va)4Section 139(1)4Section 1474Addition to Income3Reassessment2Reopening of Assessment

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

capital gains tax had been paid. During the course of assessment proceedings, the assessee was asked to furnish the details of all immovable properties and sources of investments. On 5.04.2021, the assessee furnished details wherein the total investment in the aforesaid property was shown as Rs.1,25,73,180/-. This discrepancy in the consideration price that was admitted

2
Disallowance2

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 147/ALLD/2016[2005-06]Status: DisposedITAT Allahabad12 Aug 2021AY 2005-06

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

capital in nature. These are also not illegal payments. Accordingly, additions so made (Rs. 96,26,000+Rs. 29,02,000) are hereby deleted.” 5. Now it was the turn of Revenue to be aggrieved by the decision of ld. CIT(A) allowing assessee’s appeal on this issue and the Revenue has filed this appeal with tribunal. The appeal

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 148/ALLD/2016[2007-08]Status: DisposedITAT Allahabad12 Aug 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

capital in nature. These are also not illegal payments. Accordingly, additions so made (Rs. 96,26,000+Rs. 29,02,000) are hereby deleted.” 5. Now it was the turn of Revenue to be aggrieved by the decision of ld. CIT(A) allowing assessee’s appeal on this issue and the Revenue has filed this appeal with tribunal. The appeal