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2 results for “capital gains”+ Section 151Aclear

Sorted by relevance

Mumbai54Ahmedabad18Jaipur16Chennai14Delhi12Pune9Chandigarh7Agra6Hyderabad6Raipur6Visakhapatnam4Lucknow3Bangalore2Kolkata2Indore1Ranchi1Nagpur1

Key Topics

Section 148A7Section 1483Section 54F3Section 1473Section 143(2)2Section 142(1)2Capital Gains2Long Term Capital Gains2Addition to Income

VARUN MANJUNATHA ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(3), BANGALORE

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

ITA 1278/BANG/2024[2015-16]Status: DisposedITAT Bangalore15 Oct 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Shri Joseph Varghese, AdvocateFor Respondent: Shri Subramanian .S, JCIT (DR)
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 148ASection 151Section 234ASection 250

capital gains by the AO is not correct and also submitted that no notices were received by the assessee, before passing the order u/s. 147. The Ld.CIT(A) also dismissed the appeal on the ground that the assessee had not appeared for the notices issued on 01/05/2023, 04/09/2023 and 26/09/2023. As against the said order, the assessee is before this

2

KEMPAIAH NAGARAJ,BANGALORE vs. NA, NA

In the result, the appeal filed by the assessee is allowed

ITA 2651/BANG/2025[2016-17]Status: DisposedITAT Bangalore27 Feb 2026AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2016-17

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Balusamy N, JCIT-DR
Section 142(1)Section 143(2)Section 148Section 148ASection 151ASection 194ISection 54F

Section 151A and Faceless Reassessment Scheme 6. Without prejudice, the Learned Commissioner (Appeals) also erred in not considering the detailed responses and evidences filed before the Assessing Officer, justifying the claim of indexed costs of acquisition and improvement and exemption u/s. 54F. And for other reasons and grounds that may be adduced later, it is humbly prayed that this appeal