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10 results for “capital gains”+ Section 132Bclear

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Bangalore10 Delhi5 Jaipur4 Mumbai4 Chennai2 Telangana2 Karnataka1 Hyderabad1

Key Topics

Section 153A27 Section 13216 Section 1114 Exemption8 Section 12A7 Section 143(1)7 Section 11(1)(a)7 Section 377 Reassessment7 Disallowance

K.NAGESH ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

Accordingly Grounds 6-7 raised by assessee stands dismissed

ITA 864/BANG/2017[2013-14]Status: DisposedITAT Bangalore05 Nov 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013 – 14

For Appellant: Shri Ramesh, C.AFor Respondent: Shri Muzaffar Hussain, Addl. CIT

Section 132Section 132BSection 139Section 143(2)Section 234BSection 292BSection 54Section 54F

capital gains account scheme or under section 132B of the Act, to consider it mutually, and therefore, upheld disallowance made

7

Addition to Income7

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 500/BANG/2020[2010-11]Status: DisposedITAT Bangalore16 Aug 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

132B and assessment under sec 153A on the jurisdiction of the AO in possession of valid seized material. 43. It was submitted that the presumption under section 292C is with reference to books of accounts, other documents, money, bullion, jewellery or other valuable article or thing. The loose sheets, scribbled note-pads do not qualify as books of accounts

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 501/BANG/2020[2011-12]Status: DisposedITAT Bangalore16 Aug 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

132B and assessment under sec 153A on the jurisdiction of the AO in possession of valid seized material. 43. It was submitted that the presumption under section 292C is with reference to books of accounts, other documents, money, bullion, jewellery or other valuable article or thing. The loose sheets, scribbled note-pads do not qualify as books of accounts

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 502/BANG/2020[2012-13]Status: DisposedITAT Bangalore16 Aug 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

132B and assessment under sec 153A on the jurisdiction of the AO in possession of valid seized material. 43. It was submitted that the presumption under section 292C is with reference to books of accounts, other documents, money, bullion, jewellery or other valuable article or thing. The loose sheets, scribbled note-pads do not qualify as books of accounts

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 503/BANG/2020[2013-14]Status: DisposedITAT Bangalore16 Aug 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

132B and assessment under sec 153A on the jurisdiction of the AO in possession of valid seized material. 43. It was submitted that the presumption under section 292C is with reference to books of accounts, other documents, money, bullion, jewellery or other valuable article or thing. The loose sheets, scribbled note-pads do not qualify as books of accounts

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 505/BANG/2020[2015-16]Status: DisposedITAT Bangalore16 Aug 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

132B and assessment under sec 153A on the jurisdiction of the AO in possession of valid seized material. 43. It was submitted that the presumption under section 292C is with reference to books of accounts, other documents, money, bullion, jewellery or other valuable article or thing. The loose sheets, scribbled note-pads do not qualify as books of accounts

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 506/BANG/2020[2016-17]Status: DisposedITAT Bangalore16 Aug 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

132B and assessment under sec 153A on the jurisdiction of the AO in possession of valid seized material. 43. It was submitted that the presumption under section 292C is with reference to books of accounts, other documents, money, bullion, jewellery or other valuable article or thing. The loose sheets, scribbled note-pads do not qualify as books of accounts

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 504/BANG/2020[2014-15]Status: DisposedITAT Bangalore16 Aug 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

132B and assessment under sec 153A on the jurisdiction of the AO in possession of valid seized material. 43. It was submitted that the presumption under section 292C is with reference to books of accounts, other documents, money, bullion, jewellery or other valuable article or thing. The loose sheets, scribbled note-pads do not qualify as books of accounts

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

ITA 46/BANG/2020[2008-09]Status: DisposedITAT Bangalore31 Jan 2025AY 2008-09

Section 153ASection 153C

capital gains / income from other sources from the said sale has not been offered to tax.\nOn the basis of the above information received from the Investigation Wing and perusal of the\nseized documents, the AO had reason to believe that income chargeable to tax has escaped\nassessment for the assessment year 2006-07 and hence the provisions of section

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

In the result, we allow appeal filed by the assessee

ITA 48/BANG/2020[2010-11]Status: DisposedITAT Bangalore31 Jan 2025AY 2010-11

Section 153ASection 153C

capital gains / income from other sources from the said sale has not been offered to tax.\nOn the basis of the above information received from the Investigation Wing and perusal of the\nseized documents, the AO had reason to believe that income chargeable to tax has escaped\nassessment for the assessment year 2006-07 and hence the provisions of section