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2 results for “capital gains”+ Section 270A(9)(a)clear

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Key Topics

Section 1442Section 69A2Section 44A2Section 143(3)2Section 144C(13)2Section 802Addition to Income2

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

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

9] [In favour of assessee] I.T.A. No.166/Asr/2022 16 Assessment Year: 2017-18 d) 2017] 88 taxmann.com 400 (Cochin - Trib.) IN THE ITAT COCHIN BENCH Smt.SuryakalaGopakumar v. Income tax Officer, Ward-4, Thiruvalla Section 69 of the Income-tax Act, 1961 - Unexplained investments (Immovable property) - Assessment year 2010-11 - Where cashdeposited in bank account of assessee was explained from sale proceeds