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2 results for “capital gains”+ Section 53Cclear

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Delhi3Mumbai3Bangalore2Patna2Cochin1Jaipur1Chennai1

Key Topics

Section 153C6Section 684Section 1324Section 14Section 153C(1)(a)2Section 143(3)2Section 69B2Section 153A2Penalty2Addition to Income2

MOHAMMED MUJEEB SIKANDER,MANGALORE vs. DCIT, CENTRAL CIRCLE (1), MANGALORE

ITA 1117/BANG/2022[2016-17]Status: DisposedITAT Bangalore30 Oct 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Shivakumar, A.RFor Respondent: Shri Sunil Kumar Singh, D.R
Section 1Section 132Section 143(3)Section 153ASection 153CSection 153C(1)(a)Section 68Section 69B

53C(1)(a) of Income tax Act, 1961 in respect of the Appellant, who was searched under the provisions of section 132 of Income tax Act. 2. The learned Assessing Officer was wrong in passing an order u/s.153C of Income tax Act. 3. The Appellant submits that having been served a notice u/s.I32 for the search operation, the notice should

MOHAMMED MUJEEB SIKANDER,MANGALORE vs. DCIT, CENTRAL CIRCLE (1), MANGALORE

ITA 1119/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 Oct 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Shivakumar, A.RFor Respondent: Shri Sunil Kumar Singh, D.R
Section 1Section 132Section 143(3)Section 153ASection 153CSection 153C(1)(a)Section 68Section 69B

53C(1)(a) of Income tax Act, 1961 in respect of the Appellant, who was searched under the provisions of section 132 of Income tax Act. 2. The learned Assessing Officer was wrong in passing an order u/s.153C of Income tax Act. 3. The Appellant submits that having been served a notice u/s.I32 for the search operation, the notice should