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20 results for “capital gains”+ Section 234Dclear

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Key Topics

Section 14820Section 1478Section 142(1)7Section 36(1)(viia)6Section 366Section 234D5Penalty4Addition to Income4Section 402Section 154

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
2
Deduction2
Disallowance2
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

SH. AMIT CHAUDHRY,LUDHIANA vs. ITO, W-1(1), LUDHIANA

In the result, all the appeals of the assessees are dismissed

ITA 1157/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh06 Dec 2022AY 2012-13
For Appellant: None (Application for withdrawal of Power of Attorney)For Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 147

234D have been wrongly and illegally charged. 7. That the Appellant craves permission to add, amend, elucidate any ground of appeal at the time of hearing 6. The ld. Sr.DRs rely upon the orders. ITA 1153, 1155 & 1157 /CHD/2019 A.Y. 2012-13 Page 5 of 7 7. In the facts of the present case, it is seen that ground No.1

SH. SURESH CHAUDHRY,LUDHIANA vs. ITO, W-1(3), LUDHIANA

In the result, all the appeals of the assessees are dismissed

ITA 1155/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh06 Dec 2022AY 2012-13
For Appellant: None (Application for withdrawal of Power of Attorney)For Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 147

234D have been wrongly and illegally charged. 7. That the Appellant craves permission to add, amend, elucidate any ground of appeal at the time of hearing 6. The ld. Sr.DRs rely upon the orders. ITA 1153, 1155 & 1157 /CHD/2019 A.Y. 2012-13 Page 5 of 7 7. In the facts of the present case, it is seen that ground No.1

SH. ASHISH CHAUDHRY,LUDHIANA vs. ITO, W-1(1), LUDHIANA

In the result, all the appeals of the assessees are dismissed

ITA 1153/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh06 Dec 2022AY 2012-13
For Appellant: None (Application for withdrawal of Power of Attorney)For Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 147

234D have been wrongly and illegally charged. 7. That the Appellant craves permission to add, amend, elucidate any ground of appeal at the time of hearing 6. The ld. Sr.DRs rely upon the orders. ITA 1153, 1155 & 1157 /CHD/2019 A.Y. 2012-13 Page 5 of 7 7. In the facts of the present case, it is seen that ground No.1

DCIT, CHANDIGARH vs. M/S AJAY SANGARI & CO., CHANDIGARH

In the result, the appeal of the Revenue is dismissed

ITA 860/CHANDI/2015[2009-10]Status: DisposedITAT Chandigarh29 Nov 2018AY 2009-10
For Appellant: Shri. S.K. MukhiFor Respondent: Smt. Chandrakanta
Section 143(3)Section 154Section 234DSection 30Section 40Section 57

section 234D is Rs. 86,121/-." 5. Order u/s 154 was passed on 22.03.2013 disallowing excess salary paid to the partners of Rs. 8,70,974/-. A submission dated 10.09.2015 was filed during the course of appellate proceedings, which is considered. 6. It was submitted before the Ld. CIT(A) that the partners had withdrawn excess to their capital account

M/S STATE BANK OF PATIALA,,PATIALA vs. ACIT,, PATIALA

ITA 384/CHANDI/2008[1999-2000]Status: DisposedITAT Chandigarh31 Jul 2018AY 1999-2000

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri. C. NareshFor Respondent: Shri. Manu Malik
Section 143Section 147Section 148Section 234DSection 36Section 36(1)(viia)

234D amounting to Rs. 2,24,885/- despite the fact that the provisions are not applicable. 5 That the whole order is against the provisions of law and facts of the case and right is reserved to assail the same on such other grounds as may be advanced at the time of hearing for which the appellant requests leave

M/S STATE BANK OF PATIALA,,PATIALA vs. ACIT,, PATIALA

ITA 385/CHANDI/2008[2000-01]Status: DisposedITAT Chandigarh31 Jul 2018AY 2000-01

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Shri. C. NareshFor Respondent: Shri. Manu Malik
Section 143Section 147Section 148Section 234DSection 36Section 36(1)(viia)

234D amounting to Rs. 2,24,885/- despite the fact that the provisions are not applicable. 5 That the whole order is against the provisions of law and facts of the case and right is reserved to assail the same on such other grounds as may be advanced at the time of hearing for which the appellant requests leave

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 219/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Oct 2021AY 2007-08

gain of any business or profession, which is not allowable as per the said sub-section, would include all surcharge and additional surcharge levied thereon. Now coming to the nature of education cess,the Finance Bill, by virtue of which the rate of taxes are determined in Schedule-1 thereof, deals with the levy of education cess at Chapter

M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 242/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Oct 2021AY 2007-08

gain of any business or profession, which is not allowable as per the said sub-section, would include all surcharge and additional surcharge levied thereon. Now coming to the nature of education cess,the Finance Bill, by virtue of which the rate of taxes are determined in Schedule-1 thereof, deals with the levy of education cess at Chapter

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 225/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh26 Oct 2021AY 2008-09

gain of any business or profession, which is not allowable as per the said sub-section, would include all surcharge and additional surcharge levied thereon. Now coming to the nature of education cess,the Finance Bill, by virtue of which the rate of taxes are determined in Schedule-1 thereof, deals with the levy of education cess at Chapter

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 220/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh26 Oct 2021AY 2008-09

gain of any business or profession, which is not allowable as per the said sub-section, would include all surcharge and additional surcharge levied thereon. Now coming to the nature of education cess,the Finance Bill, by virtue of which the rate of taxes are determined in Schedule-1 thereof, deals with the levy of education cess at Chapter

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 226/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

gain of any business or profession, which is not allowable as per the said sub-section, would include all surcharge and additional surcharge levied thereon. Now coming to the nature of education cess,the Finance Bill, by virtue of which the rate of taxes are determined in Schedule-1 thereof, deals with the levy of education cess at Chapter

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,NABHA vs. DCIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 1495/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Oct 2021AY 2015-16

gain of any business or profession, which is not allowable as per the said sub-section, would include all surcharge and additional surcharge levied thereon. Now coming to the nature of education cess,the Finance Bill, by virtue of which the rate of taxes are determined in Schedule-1 thereof, deals with the levy of education cess at Chapter

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 1500/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh26 Oct 2021AY 2014-15

gain of any business or profession, which is not allowable as per the said sub-section, would include all surcharge and additional surcharge levied thereon. Now coming to the nature of education cess,the Finance Bill, by virtue of which the rate of taxes are determined in Schedule-1 thereof, deals with the levy of education cess at Chapter

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 227/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh26 Oct 2021AY 2010-11

gain of any business or profession, which is not allowable as per the said sub-section, would include all surcharge and additional surcharge levied thereon. Now coming to the nature of education cess,the Finance Bill, by virtue of which the rate of taxes are determined in Schedule-1 thereof, deals with the levy of education cess at Chapter

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 222/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

gain of any business or profession, which is not allowable as per the said sub-section, would include all surcharge and additional surcharge levied thereon. Now coming to the nature of education cess,the Finance Bill, by virtue of which the rate of taxes are determined in Schedule-1 thereof, deals with the levy of education cess at Chapter

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 221/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

gain of any business or profession, which is not allowable as per the said sub-section, would include all surcharge and additional surcharge levied thereon. Now coming to the nature of education cess,the Finance Bill, by virtue of which the rate of taxes are determined in Schedule-1 thereof, deals with the levy of education cess at Chapter

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 228/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh26 Oct 2021AY 2011-12

gain of any business or profession, which is not allowable as per the said sub-section, would include all surcharge and additional surcharge levied thereon. Now coming to the nature of education cess,the Finance Bill, by virtue of which the rate of taxes are determined in Schedule-1 thereof, deals with the levy of education cess at Chapter

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 47/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh26 Oct 2021AY 2013-14

gain of any business or profession, which is not allowable as per the said sub-section, would include all surcharge and additional surcharge levied thereon. Now coming to the nature of education cess,the Finance Bill, by virtue of which the rate of taxes are determined in Schedule-1 thereof, deals with the levy of education cess at Chapter