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5 results for “capital gains”+ Section 145(3)clear

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Key Topics

Section 143(3)11Section 26310Addition to Income5Section 1444Section 145(3)4Section 250(6)3Section 682Section 69A2Section 44A2

POONAM MARWAHA,AMRITSAR vs. ACIT DCIT CEN CIR, AMRITSAR

In the result, the appeal filed by assessee is allowed

ITA 306/ASR/2024[2019-20]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-20
Section 115BSection 143(3)Section 263Section 263(1)Section 69

Capital gains - Special\nprovision for computation of full value consideration (Revision) - Assessee had filed its\nreturn and same was processed under section 143(1) Subsequently, Principal\nCommissioner invoked revision under section 263 on ground that a land was sold by\nassessee to an entity below value adopted by concerned authority for levy of stamp duty,\nand therefore, there was under

INCOME TAX OFFICER WARD-3(5), JALANDHAR vs. SHRI NITIN PAL SINGH , JALANDHAR

In the result, the appeal of the revenue bearing ITA No

ITA 46/ASR/2018[2013-14]Status: DisposedITAT Amritsar07 Jul 2023AY 2013-14

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

Section 143(3)Section 144Section 145(3)Section 250(6)Section 68

section 145(3) of the Act. Conclusion drawn by learned CIT(A) that “there is no infirmity in the proceedings adopted by AssessingOfficer and assessment order passed by Assessing Officer u/s 143(3) of the Act is valid” is bad in law & as such illegal. 2. (a) That on the facts and circumstances of the case, Learned Commissioner of Income

SHRI. NITIN PAL SINGH ,JALANDHAR vs. INCOME TAX OFFICER WARD-3(3), JALANDHAR

In the result, the appeal of the revenue bearing ITA No

ITA 65/ASR/2018[2013-14]Status: DisposedITAT Amritsar07 Jul 2023AY 2013-14

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

Section 143(3)Section 144Section 145(3)Section 250(6)Section 68

section 145(3) of the Act. Conclusion drawn by learned CIT(A) that “there is no infirmity in the proceedings adopted by AssessingOfficer and assessment order passed by Assessing Officer u/s 143(3) of the Act is valid” is bad in law & as such illegal. 2. (a) That on the facts and circumstances of the case, Learned Commissioner of Income

INCOME TAX OFFICER, WARD-1, FARIDKOT, BSNL BUILDING vs. M/S VOHRA SOLVEX PVT. LTD, SADIQ ROAD

In the result, C.O. filed by the assessee is allowed

ITA 588/ASR/2024[2014-15]Status: DisposedITAT Amritsar29 Apr 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A.R
Section 143(3)Section 148Section 250(6)Section 69C

3,98,40,548/-) because the AO has inadvertently missed out the confirmed ledger A/c. Thereafter, the ld. CIT(A) arrived at a conclusion, that there is no material on record to prove that the cash paid by the assessee through bank channel has been received back by the assessee. He also 6 I.T.A. No. 588/Asr/2024 & Ors Vohra Solvex

SHRI MOHD MANZOOR,RAJOURI vs. INCOME TAX OFFICER WARD -2 (3), JAMMU

In the result, the appeal of the assessee bearing ITA No

ITA 166/ASR/2022[2017-18]Status: HeardITAT Amritsar21 Sept 2023AY 2017-18

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

Section 144Section 250oSection 28Section 44ASection 69A

3. That the CIT(A) has erred in confirming the addition of Rs. 1124000/- u/s 69A ignoring the fact that the said sum of Rs. 1124000/- was already available with him on account of profits earned during the year under consideration for pre- demonetization period as well as during the various previous years and out of withdrawals made during