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275 results for “capital gains”+ Section 41(1)clear

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Mumbai2,904Delhi2,255Bangalore939Chennai752Ahmedabad612Kolkata561Jaipur450Hyderabad357Chandigarh275Surat253Pune241Indore217Karnataka175Cochin166Raipur120Agra82Cuttack78Nagpur66Calcutta61Rajkot61Visakhapatnam60Lucknow57Guwahati48Amritsar44SC42Panaji37Telangana30Dehradun21Jodhpur15Patna13Ranchi12Allahabad10Kerala9Jabalpur7Rajasthan6Varanasi5A.K. SIKRI ROHINTON FALI NARIMAN2Orissa2Punjab & Haryana2Andhra Pradesh2A.K. SIKRI N.V. RAMANA1

Key Topics

Section 26356Section 40A(3)30Addition to Income29Deduction28Section 80P21Section 153A19Section 143(3)18Disallowance18Section 80I16

SH. JAI RAM,JAGADHARI vs. ITO, YAMUNANAGAR

In the result, both the appeal of different assessees are allowed

ITA 366/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Feb 2018AY 2007-08

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

For Appellant: Sh. Rohit GoelFor Respondent: Smt. Chandrakanta

capital gain in assessment year under consideration i.e. 2007-08 amounting to Rs. 5,23,23,470/-. 6. The facts of the case are that the assessee filed return of income on 03.03.2008 declaring income of Rs. 99,990/- + agriculture income of Rs. 1,75,000/-. The Assessing Officer issued notice under section 148 of the Income

SH. AMAR SINGH,JAGADHARI vs. ITO, YAMUNANAGAR

In the result, both the appeal of different assessees are allowed

ITA 365/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Feb 2018AY 2007-08

Showing 1–20 of 275 · Page 1 of 14

...
Section 14814
Section 14A13
Business Income13

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

For Appellant: Sh. Rohit GoelFor Respondent: Smt. Chandrakanta

capital gain in assessment year under consideration i.e. 2007-08 amounting to Rs. 5,23,23,470/-. 6. The facts of the case are that the assessee filed return of income on 03.03.2008 declaring income of Rs. 99,990/- + agriculture income of Rs. 1,75,000/-. The Assessing Officer issued notice under section 148 of the Income

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 48/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

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

Section 139(1)Section 271(1)(c)

41 to 44/CHD/2017) "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 Sh. Kulwant Singh. The DCIT, Central Circle-1, बनाम H.No. 1047, Sector 71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA No. 387/CHD/2017 "नधा"रण वष" / Assessment Year

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 50/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

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

Section 139(1)Section 271(1)(c)

41 to 44/CHD/2017) "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 Sh. Kulwant Singh. The DCIT, Central Circle-1, बनाम H.No. 1047, Sector 71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA No. 387/CHD/2017 "नधा"रण वष" / Assessment Year

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

ITA 45/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

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

Section 139(1)Section 271(1)(c)

41 to 44/CHD/2017) "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 Sh. Kulwant Singh. The DCIT, Central Circle-1, बनाम H.No. 1047, Sector 71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA No. 387/CHD/2017 "नधा"रण वष" / Assessment Year

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 54/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

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

Section 139(1)Section 271(1)(c)

41 to 44/CHD/2017) "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 Sh. Kulwant Singh. The DCIT, Central Circle-1, बनाम H.No. 1047, Sector 71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA No. 387/CHD/2017 "नधा"रण वष" / Assessment Year

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 44/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh20 Mar 2019AY 2012-13

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

Section 139(1)Section 271(1)(c)

41 to 44/CHD/2017) "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 Sh. Kulwant Singh. The DCIT, Central Circle-1, बनाम H.No. 1047, Sector 71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA No. 387/CHD/2017 "नधा"रण वष" / Assessment Year

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 387/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

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

Section 139(1)Section 271(1)(c)

41 to 44/CHD/2017) "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 Sh. Kulwant Singh. The DCIT, Central Circle-1, बनाम H.No. 1047, Sector 71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA No. 387/CHD/2017 "नधा"रण वष" / Assessment Year

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 51/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh20 Mar 2019AY 2007-08

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

Section 139(1)Section 271(1)(c)

41 to 44/CHD/2017) "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 Sh. Kulwant Singh. The DCIT, Central Circle-1, बनाम H.No. 1047, Sector 71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA No. 387/CHD/2017 "नधा"रण वष" / Assessment Year

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 708/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh20 Sept 2021AY 2011-12

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

1. DB (International) Stock Brokers Ltd. 2 Blue Circle Services Ltd. 3 Unisys Software &Holding Indust. Ltd. 4 Nouveau Multimedia Ltd. 5 Action Financial Services ( India ) Ltd. 6 Global Infratech & Finance Ltd. now known as Asian Lak Capital & Finance Ltd. 7 Rutron International Ltd. 8 Rander Corporation Ltd. 9 Matra Kaushal Enterprises Ltd. 10 Grandma Trading & Agencies

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 717/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

1. DB (International) Stock Brokers Ltd. 2 Blue Circle Services Ltd. 3 Unisys Software &Holding Indust. Ltd. 4 Nouveau Multimedia Ltd. 5 Action Financial Services ( India ) Ltd. 6 Global Infratech & Finance Ltd. now known as Asian Lak Capital & Finance Ltd. 7 Rutron International Ltd. 8 Rander Corporation Ltd. 9 Matra Kaushal Enterprises Ltd. 10 Grandma Trading & Agencies

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 714/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh20 Sept 2021AY 2011-12

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

1. DB (International) Stock Brokers Ltd. 2 Blue Circle Services Ltd. 3 Unisys Software &Holding Indust. Ltd. 4 Nouveau Multimedia Ltd. 5 Action Financial Services ( India ) Ltd. 6 Global Infratech & Finance Ltd. now known as Asian Lak Capital & Finance Ltd. 7 Rutron International Ltd. 8 Rander Corporation Ltd. 9 Matra Kaushal Enterprises Ltd. 10 Grandma Trading & Agencies

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 711/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

1. DB (International) Stock Brokers Ltd. 2 Blue Circle Services Ltd. 3 Unisys Software &Holding Indust. Ltd. 4 Nouveau Multimedia Ltd. 5 Action Financial Services ( India ) Ltd. 6 Global Infratech & Finance Ltd. now known as Asian Lak Capital & Finance Ltd. 7 Rutron International Ltd. 8 Rander Corporation Ltd. 9 Matra Kaushal Enterprises Ltd. 10 Grandma Trading & Agencies

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 719/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

1. DB (International) Stock Brokers Ltd. 2 Blue Circle Services Ltd. 3 Unisys Software &Holding Indust. Ltd. 4 Nouveau Multimedia Ltd. 5 Action Financial Services ( India ) Ltd. 6 Global Infratech & Finance Ltd. now known as Asian Lak Capital & Finance Ltd. 7 Rutron International Ltd. 8 Rander Corporation Ltd. 9 Matra Kaushal Enterprises Ltd. 10 Grandma Trading & Agencies

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 718/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

1. DB (International) Stock Brokers Ltd. 2 Blue Circle Services Ltd. 3 Unisys Software &Holding Indust. Ltd. 4 Nouveau Multimedia Ltd. 5 Action Financial Services ( India ) Ltd. 6 Global Infratech & Finance Ltd. now known as Asian Lak Capital & Finance Ltd. 7 Rutron International Ltd. 8 Rander Corporation Ltd. 9 Matra Kaushal Enterprises Ltd. 10 Grandma Trading & Agencies

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 710/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

1. DB (International) Stock Brokers Ltd. 2 Blue Circle Services Ltd. 3 Unisys Software &Holding Indust. Ltd. 4 Nouveau Multimedia Ltd. 5 Action Financial Services ( India ) Ltd. 6 Global Infratech & Finance Ltd. now known as Asian Lak Capital & Finance Ltd. 7 Rutron International Ltd. 8 Rander Corporation Ltd. 9 Matra Kaushal Enterprises Ltd. 10 Grandma Trading & Agencies

SH. SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 705/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

1. DB (International) Stock Brokers Ltd. 2 Blue Circle Services Ltd. 3 Unisys Software &Holding Indust. Ltd. 4 Nouveau Multimedia Ltd. 5 Action Financial Services ( India ) Ltd. 6 Global Infratech & Finance Ltd. now known as Asian Lak Capital & Finance Ltd. 7 Rutron International Ltd. 8 Rander Corporation Ltd. 9 Matra Kaushal Enterprises Ltd. 10 Grandma Trading & Agencies

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 716/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel
Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

1. DB (International) Stock Brokers Ltd. 2 Blue Circle Services Ltd. 3 Unisys Software &Holding Indust. Ltd. 4 Nouveau Multimedia Ltd. 5 Action Financial Services ( India ) Ltd. 6 Global Infratech & Finance Ltd. now known as Asian Lak Capital & Finance Ltd. 7 Rutron International Ltd. 8 Rander Corporation Ltd. 9 Matra Kaushal Enterprises Ltd. 10 Grandma Trading & Agencies

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

In the result appeal of the assessee is dismissed

ITA 933/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh15 Jan 2025AY 2014-15
For Appellant: \nShri P.K. Prasad, Advocate &For Respondent: \nDr. Vivek Vardhan, JCIT, Sr. DR
Section 10(38)Section 143(2)Section 143(3)Section 250(6)Section 253Section 68

1) MhLj 420 has observed\nas under :-\n\"It is true that when transactions are through cheques, it looks like real transaction\nbut authorities are permitted to look behind transactions and find out the motive\nbehind transactions. Generally, it is expected that apparent is real but it is not\nsacrosanct. If facts and circumstances so warrant that it does

SHOBHA SHARMA,SIRSA vs. ITO-WARD-3, SIRSA

In the result, appeal of the assessee is allowed

ITA 218/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh23 Jul 2021AY 2011-12
For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 139Section 139(1)Section 139(4)Section 147Section 148Section 151Section 234ASection 234BSection 234CSection 54F

41,950/- in an order of assessment 14.11.2018 under section 147/143(3) of the Act. 2. That the learned Commissioner of Income Tax (Appeals) has further erred both in law and on facts in upholding the initiation of proceedings under section 147 of the Act and, completion of assessment under section 147/143(3) of the Act without appreciating that