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3 results for “capital gains”+ Section 144Aclear

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Key Topics

Section 1489Reopening of Assessment3Addition to Income3Section 1472Section 69A2Cash Deposit2

SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee ITA No

ITA 6/ASR/2021[2010-11]Status: DisposedITAT Amritsar26 Jul 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 147Section 148Section 250Section 54Section 54F

capital gain would be taxable in the financial year 2009-10 relevant to assessment year 2010-11 i.e. the previous year in which the period of three years from the date of transfer of original assets expired. 4. So with a view to comply with the above said directions of the Commissioner of Income Tax (Appeals), Jalandhar approval may kindly

SHRIMATI MANJIT KAUR,BATHINDA vs. INCOME TAX OFFICER, WARD 2 (1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

ITA 147/ASR/2018[2009-10]Status: DisposedITAT Amritsar24 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. K. Gupta, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 148Section 69A

144A of the Income Tax Act. However, neither in the assessment order nor in any of the written submissions filed by the appellant this issue has been pressed upon, therefore the same is dismissed. 8.0 Ground of Appeal no. 7: HUF capacity: In this ground of appeal, the appellant’s contention was that the Assessing Officer has committed an error

SHRI BALJINDER SINGH ,BATHINDA vs. INCOME TAX OFFICER, WARD 2(1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

ITA 148/ASR/2018[2009-10]Status: DisposedITAT Amritsar24 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. K. Gupta, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 148Section 69A

144A of the Income Tax Act. However, neither in the assessment order nor in any of the written submissions filed by the appellant this issue has been pressed upon, therefore the same is dismissed. 8.0 Ground of Appeal no. 7: HUF capacity: In this ground of appeal, the appellant’s contention was that the Assessing Officer has committed an error