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4 results for “capital gains”+ Section 234clear

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Key Topics

Section 12A5Section 1485Section 250(6)3Addition to Income3Section 1442Section 143(3)2Section 572

SHRIMATI RITU KAPOOR,SRINAGAR vs. INCOME TAX OFFICER WARD-III(2), SRINAGAR

ITA 42/ASR/2020[2006-07]Status: DisposedITAT Amritsar31 Jan 2023AY 2006-07

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

Section 143(3)Section 148Section 234

Section-148 was not served upon the appellant. 3. That the Ld. CIT(A) has also erred in justifying the issue issuance of the notice on the address as mentioned in the Sale Deed of the property, as business and residential address of the appellant was duly mentioned in the return filed as of 14-13 Rajbagh Srinagar

SHRI GURBINDER SINGH MAHAL,AMRITSAR vs. INCOME TAX OFFICER WARD-IV ( 2), AMRITSAR

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

ITA 22/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Apr 2023AY 2014-15

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

Bench:
Section 144Section 144oSection 250(4)Section 250(6)Section 250o

capital gains can be taxed in the hands of POA holder and the same point has been discussed in subsequent paragraphs. It is very much necessary to identify the quantum of cash/ cheque deposit made on behalf of father Sh. Harjit Singh vis a vis sale deeds. In this regard, the copy of cash flow is enclosed at page

INDIAN TOOLS TECHNOLOGY CENTRE ,JALANDHAR vs. INCOME TAX OFICER WARD II(1), JALANDHAR

ITA 234/ASR/2018[2014-15]Status: DisposedITAT Amritsar21 Feb 2022AY 2014-15

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Rohit Mehra, D.R
Section 143(3)Section 25Section 57

234/(Asr)/2018 Assessment Year: 2014-15 Indian Tools Technology Vs. Income Tax Officer, Centre, C/o Forging & Ward-II(1), Chemicals, GT Road, Jalandhar Jalandhar. [PAN: AACC13668M] (Appellant) (Respondent) Appellant by : Sh. J. S. Bhasin, Adv. Respondent by: Sh. Rohit Mehra, D.R. Date of Hearing: 20.12.2021 Date of Pronouncement: 21.02.2022 ORDER Per Dr. M. L. Meena, AM: The appeal

M/S GURU RAM DASS EDUCATIONAL SOCIETY,BATHINDA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is allowed

ITA 598/ASR/2016[]Status: DisposedITAT Amritsar03 Jun 2019

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 598/Asr/2016 Assessment Year: N.A.

For Appellant: Sh. Vineet Krishan (Adv.)For Respondent: Sh. Alok Kumar, CIT-DR
Section 10Section 12A

sections thereof. Running of schools and colleges by charging high fees, accumulating huge assets, could not be regarded as charitable activity. The institutions could not be allowed to grow richer and richer by extending exemption, thereby converting them into tax-exempt organizations. The present case, it was opined by him, was of a society whose activities, though involved education