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3 results for “capital gains”+ Section 269Tclear

Sorted by relevance

Mumbai9Jaipur9Hyderabad7Delhi6Bangalore5Kolkata4Indore4Chennai3Chandigarh3Lucknow3Ahmedabad2Cochin1Amritsar1Patna1Pune1SC1Surat1

Key Topics

Section 269S10Section 143(2)6Section 271D4Section 2502Section 2532Section 80I2Section 142(1)2Deduction2

SURJIT KAUR ,PUNJAB vs. ITO WARD 3 , KHANNA, PUNJAB

ITA 1136/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh06 Jan 2026AY 2017-18

Bench: Tribunal.

For Appellant: Sh. Parikshit Aggarwal (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 269SSection 269TSection 271D

gains has accrued to the assessee on this transaction. The documents on record would reveal that this transaction has resulted into capital loss to the assessee. However, impugned penalty has been levied for violation of Sec.269SS. It is an admitted position that the assessee has not received any advance out of sale consideration but has received entire sale consideration

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 388/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh19 Jul 2024AY 2007-08

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

capital account and Rs. 11,00,000/- in the name of M/s. Asha Telecom Pvt. Ltd. as liabilities. But it did not furnish any information regarding sources of these credits and neither any confirmation from M/s. Asha Telecom Pvt. Ltd. was furnished. Similarly, Para 8 of the questionnaire remained unanswered. Vide Para 9 of its reply, it was stated that

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 61/CHANDI/2013[2009-10]Status: DisposedITAT Chandigarh19 Jul 2024AY 2009-10

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

capital account and Rs. 11,00,000/- in the name of M/s. Asha Telecom Pvt. Ltd. as liabilities. But it did not furnish any information regarding sources of these credits and neither any confirmation from M/s. Asha Telecom Pvt. Ltd. was furnished. Similarly, Para 8 of the questionnaire remained unanswered. Vide Para 9 of its reply, it was stated that