AJAY KUMAR,FATEHABAD, HARYANA vs. ITO, WARD-1, FATEHABAD, FATEHABAD, HARYANA

1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\n- the capital gain arising from the transfer of a capital asset is\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

SHRI KRISHAN KUMAR JALAN,BANGALORE vs. ITO, W-1, SIRSA

In the result appeal of the assessee is dismissed

capital gains shown in return (penny stock tab in ITS)” under the\nscope complete scrutiny.\n2.4 That the statutory notice under Section 143(2) of the Act was issued\non 26/07/2016 and subsequent notices too under Section 143(2) and\n142(1

SH. VIBHAV JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

Capital Gain (LTCG) under section 10(36) amounting to Rs. 99,16,874/-. The return of income was thereafter processed under section 143(1

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

Capital Gain (LTCG) under section 10(38) amounting to Rs. 87,04,733/-. The return of income was thereafter processed under section 143(1

SH. AKHIL JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

Capital Gain (LTCG) under section 10(38) amounting to Rs. 87,04,733/-. The return of income was thereafter processed under section 143(1

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

Capital Gain (LTCG) under section 10(38) amounting to Rs. 87,04,733/-. The return of income was thereafter processed under section 143(1

SH. BIPAN JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

Capital Gain (LTCG) under section 10(38) amounting to Rs. 87,04,733/-. The return of income was thereafter processed under section 143(1

M/S SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

1,19,03,842/- u/s 69C on account of alleged unaccounted commission paid @ 6 5% for the purpose of earning Long Term Capital Gains.” 3. The facts are that the assessee, in his ITR, has claimed exempt income in the form of Long Term Capital Gain (LTCG) of Rs. 18,31,36,042/- from sale of shares

SANJAY SINGAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, CHANDIGARH

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

1,19,03,842/- u/s 69C on account of alleged unaccounted commission paid @ 6 5% for the purpose of earning Long Term Capital Gains.” 3. The facts are that the assessee, in his ITR, has claimed exempt income in the form of Long Term Capital Gain (LTCG) of Rs. 18,31,36,042/- from sale of shares

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section