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3 results for “capital gains”+ Section 270A(2)(a)clear

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Key Topics

Section 69A4Section 143(3)3Addition to Income3Section 1442Section 44A2Section 144C(13)2Section 802

M/S. WORLDWIDE FOURTUNE HOMES ,KATHUA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, appeal of the assessee ITA No

ITA 197/ASR/2023[2018-19]Status: DisposedITAT Amritsar03 Aug 2023AY 2018-19

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

Section 133ASection 143(3)Section 250Section 250(6)Section 292CSection 69A

2. (a) That on the facts and circumstances of the case, the Ld. CIT(A) has erred in confirming the addition by invoking the provisions of section 69A of the Act whereas the Ld.AO has made the addition on account of capital gain (b) That on the facts and circumstances of the case, the Ld. CIT(A) has confirmed

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

capital gain tax, Assessing Officer erred in treating said deposit as unexplained investment of assessee [In favour of assessee] e) 2017] 83 taxmann.com 246 (Mumbai - Trib.) IN THE ITAT MUMBAI BENCH ' J'Jaspal Singh Sehgal v. Income-tax Officer WD 21(2)(1), Mumbai* Section 68 of the Income-tax Act, 1961 - Cash credit (Cash) - Assessment year 2009-10 - Where

SATIA INDUSTRIES LIMITED,MUKTSAR, PUNJAB vs. DCIT, ACIT CIRCLE 1, BATHINDA

In the result, the appeal is partly allowed

ITA 527/ASR/2024[2020-21]Status: DisposedITAT Amritsar28 Feb 2025AY 2020-21

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकरअपीलसं./Ita No. 527/Asr/2024 िनधा"रणवष" / Assessment Year : 2020-21

For Appellant: S/Shri Sudhir SehgalFor Respondent: Shri K. Mehboob Ali Khan, CIT DR
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 80

270A of the Income Tax Act, 1961 has been wrongly initiated. 11.1 That the Assessee craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed of. 4. During the proceedings before us, the ld. Counsel for the Assessee has filed a detailed written submissions which is being considered and decided as under