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4 results for “capital gains”+ Section 249(3)clear

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Key Topics

Section 69C3Section 2503Section 1473Section 1443Section 249(4)(b)3Addition to Income3Section 143(3)2Section 1482Natural Justice2

SHRI. JAVEED AHMAD LONE ,ANANTNAGH vs. INCOME TAX OFFICER WARD-3(1), SRINAGAR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 259/ASR/2024[2018-19]Status: DisposedITAT Amritsar17 Jan 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Upender Bhat, C.A
Section 133HSection 147Section 148Section 249(4)Section 249(4)(b)Section 250

capital gains amounting to Rs.21,27,452 plus 3,19,632/- on account of salary income). The appeal was filed before the first appellate authority and it is seen from the appellate order that the ld. CIT(A) has issued a deficiency letter on 05.01.2024 and again on 12.01.2024 calling for an explanation for non- payment of advance tax which

GURPREET SINGH PANNU,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

ITA 435/ASR/2024[2011-12]Status: DisposedITAT Amritsar10 Dec 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 144Section 147Section 148Section 249(4)(b)Section 250Section 69

section 249(4)(b) of the Act without considering the submission of the assessee and facts of the case. (b) That having regard to the facts and circumstances of the case, Hon'ble CIT(A) has erred in law and on facts in passing contradicted order wherein appeal is dismissed as not admitted and on the other side

BHAGAT PARKASH KAMAL SHARMA,JAMMU vs. INCOME TAX OFFICER WARD -1 (1), JAMMU

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

ITA 184/ASR/2021[2013-14]Status: DisposedITAT Amritsar07 Feb 2023AY 2013-14

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

Section 127Section 127(2)Section 144Section 249(2)Section 250Section 68

capital gain for sale of land related to 1/3 share of the assessee amount of Rs.21 lacs. Being aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) had rejected the appeal of the assessee without considering the ground, only on point of limitation for delay filing of appeal. Being aggrieved assessee filed an appeal before

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

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

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

249 to 253 and the returned income of the assessee was accepted. [Judgments on the issue that carbon credits are capital receipts upto AY 2017-18 are attached in the Indexed Judgment Set] 16. It is also submitted herewith that consistency has to be maintained in the Income Tax Proceedings also as per the following judgments: a. CIT Vs/ DalmiaDadri