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2 results for “capital gains”+ Section 234Dclear

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Key Topics

Section 142(1)7Section 1486Section 1473

PAWAN GARG,PANCHKULA vs. ITO WARD 5((5) CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 1218/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh02 Feb 2026AY 2014-15

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1218/Chd/2024 "नधा"रण वष" / Assessment Year: 2014-15 Shri Pawan Garg, The Ito, House No. 766, Sector 16, Vs Ward 5(5), Panchkula. Chandigarh. "थायी लेखा सं./Pan No: Abmpg4243N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 27.01.2026 Date Of Pronouncement : 02.02.2026

For Appellant: Shri Ajay Jain, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 139Section 142(1)Section 147Section 148Section 234ASection 271Section 271(1)(c)Section 271F
Section 68

234D as per the provisions of IT. Act, 1961. Penalty proceedings u/s 271F for non-filing of ITR in respect to the notice u/s 148 of the IT. Act 1961, penalty proceedings u/s 271 (1)(b) for noncompliance of notices u/s 142(1) and penalty proceedings u/s 271(1)(c) for concealing the income or for furnishing inaccurate particulars

SMT. DEEPINDER KAUR JOHAL,PATIALA vs. ITO, WARD-4, PATIALA

ITA 532/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh30 Aug 2024AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tej Mohan Singh. AdvocateFor Respondent: Shri ManpreetDuggal, JCIT, Sr.DR
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 253

234D nor the appellant can have any grievance in this regard. Accordingly, ground of appeal no. 3 is dismissed 14. The ld. CIT(A) by impugned order has sustained the order of ld. AO dated27.12.2018. ITA 532/CHD/2023 A.Y. 2012-13 8 15. The assessee before this Tribunal has raised following grounds of appeal in Form 36 which are as under