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11 results for “section 68”+ Section 50C(2)clear

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Key Topics

Addition to Income10 Limitation/Time-bar9 Section 50C3 Section 2632 Section 682

NEERU ARORA,CHANDIGARH vs. CIRCLE-1, INTERNATIONAL TAXATION, CHANDIGARH

In the result, the appeal of the assessee is partly allowed in terms indicated above

ITA 60/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh25 Jun 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Smt. Tarundeep Kaur, CIT, DR

Section 142(1)Section 144C(2)Section 147Section 148Section 2(47)(v)Section 48Section 50CSection 50C(1)Section 50C(2)Section 53A

50C(2) to refer the matter to a Valuation Officer. This mandatory procedure was not followed, rendering the addition unsustainable. 11. The AO further erred in not granting any deduction towards indexed cost of acquisition, which is impermissible under the law. The entire value was treated as capital gain in disregard of the provisions of section

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

ITA 323/CHANDI/2014[2009-10]Status: DisposedITAT Chandigarh13 Jun 2018AY 2009-10

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Sudhir SehgalFor Respondent: Sh. Manjit Singh

2,18,20,000/- hence the Assessing Officer has brought the difference of amount between the sale and the value determined as per the stamp duty authorities to tax as undisclosed income. 7.2 The Ld. CIT(A) has confirmed the addition invoking the provisions of Section 50C, hence now the question for adjudication, stands whether the provisions of Section

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

ITA 322/CHANDI/2014[2008-09]Status: DisposedITAT Chandigarh13 Jun 2018AY 2008-09

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Sudhir SehgalFor Respondent: Sh. Manjit Singh

2,18,20,000/- hence the Assessing Officer has brought the difference of amount between the sale and the value determined as per the stamp duty authorities to tax as undisclosed income. 7.2 The Ld. CIT(A) has confirmed the addition invoking the provisions of Section 50C, hence now the question for adjudication, stands whether the provisions of Section

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

ITA 325/CHANDI/2014[2011-12]Status: DisposedITAT Chandigarh13 Jun 2018AY 2011-12

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Sudhir SehgalFor Respondent: Sh. Manjit Singh

2,18,20,000/- hence the Assessing Officer has brought the difference of amount between the sale and the value determined as per the stamp duty authorities to tax as undisclosed income. 7.2 The Ld. CIT(A) has confirmed the addition invoking the provisions of Section 50C, hence now the question for adjudication, stands whether the provisions of Section

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

ITA 319/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh13 Jun 2018AY 2005-06

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Sudhir SehgalFor Respondent: Sh. Manjit Singh

2,18,20,000/- hence the Assessing Officer has brought the difference of amount between the sale and the value determined as per the stamp duty authorities to tax as undisclosed income. 7.2 The Ld. CIT(A) has confirmed the addition invoking the provisions of Section 50C, hence now the question for adjudication, stands whether the provisions of Section

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

ITA 321/CHANDI/2014[2007-08]Status: DisposedITAT Chandigarh13 Jun 2018AY 2007-08

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Sudhir SehgalFor Respondent: Sh. Manjit Singh

2,18,20,000/- hence the Assessing Officer has brought the difference of amount between the sale and the value determined as per the stamp duty authorities to tax as undisclosed income. 7.2 The Ld. CIT(A) has confirmed the addition invoking the provisions of Section 50C, hence now the question for adjudication, stands whether the provisions of Section

SH. AJAY GOEL,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

ITA 137/CHANDI/2015[2011-12]Status: DisposedITAT Chandigarh13 Jun 2018AY 2011-12

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Sudhir SehgalFor Respondent: Sh. Manjit Singh

2,18,20,000/- hence the Assessing Officer has brought the difference of amount between the sale and the value determined as per the stamp duty authorities to tax as undisclosed income. 7.2 The Ld. CIT(A) has confirmed the addition invoking the provisions of Section 50C, hence now the question for adjudication, stands whether the provisions of Section

DCIT, CHANDIGARH vs. M/S AJAY KUMAR SOOD ENGINEERS AND CONTRACTORS, SHIMLA

The appeal of the Revenue is hereby dismissed

ITA 345/CHANDI/2014[2011-12]Status: DisposedITAT Chandigarh13 Jun 2018AY 2011-12

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Sudhir SehgalFor Respondent: Sh. Manjit Singh

2,18,20,000/- hence the Assessing Officer has brought the difference of amount between the sale and the value determined as per the stamp duty authorities to tax as undisclosed income. 7.2 The Ld. CIT(A) has confirmed the addition invoking the provisions of Section 50C, hence now the question for adjudication, stands whether the provisions of Section

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

ITA 320/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh13 Jun 2018AY 2006-07

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Sudhir SehgalFor Respondent: Sh. Manjit Singh

2,18,20,000/- hence the Assessing Officer has brought the difference of amount between the sale and the value determined as per the stamp duty authorities to tax as undisclosed income. 7.2 The Ld. CIT(A) has confirmed the addition invoking the provisions of Section 50C, hence now the question for adjudication, stands whether the provisions of Section

SH. MAHESH CHUGH,CHANDIGARH vs. PR.CIT-2, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 104/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh21 Apr 2022AY 2015-16

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT-DR

68,979 (19,33,202-3,64,223) Claim of Assessee in his computation : 15.01,269 Difference : 67,710 (assessee may correct the figure) (B) Investment in resl. Property (3113) taken at Rs. 2,17,35,000 (without renovation claim of 10,15,000) Deduction eligibility : 2,17,35,000x2,04,51,233/2

RAJESH KUMAR GUPTA,LUDHIANA vs. ACIT, C-7, LUDHIANA

The appeal of the assessee is treated as allowed for statistical purposes

ITA 1358/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh30 Dec 2022AY 2014-15

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavi.T.A. No.1358/Chandi/2019 Assessment Year: 2014-15

Section 250Section 68

2 I.T.A. No.1358/CHANDI/2019 Assessment Year: 2014-15 Mr. Rajesh Kumar Gupta assessee in its profit and loss account claimed business loss of Rs. 10,34,164/-. However, the Assessing officer disallowed the said business loss on the ground of non-production of relevant supporting documents. During the appellate proceedings before the Ld. CIT(A), the assessee furnished certain additional evidences