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2 results for “section 68”+ Section 142A(6)clear

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Delhi45Chandigarh43Jaipur20Agra17Bangalore13Hyderabad10Indore9Nagpur7Kolkata6Raipur6Mumbai6Lucknow5Visakhapatnam3SC3Chennai2Jodhpur1Jabalpur1Ahmedabad1Surat1Karnataka1

Key Topics

Section 56(2)(vii)5Section 142A(6)4Section 50C3Section 2502

RAMAKRISHNAN PRABHU JYOTHI,,COIMBATORE vs. ACOT, NCC-5, , COIMBATORE

In the result the appeal is dismissed

ITA 690/CHNY/2020[2016-17]Status: DisposedITAT Chennai23 Aug 2024AY 2016-17
Section 142ASection 142A(1)Section 142A(6)Section 143(1)Section 153Section 250

6 -:\nITA No.690/Chny/2020\n9. The CIT (Appeals) and AO failed to take note of judgment in In CIT\nvs. RL Sood (2000) 245 ITR 127 (Del.), held that the assesse had\nentered into an agreement of sale and made payments towards\npurchase consideration within one year of sale of his old flat. Relief u/s\n54 was found admissible though registration

TIRUCHANGODU RAMASAMY KHANNAIYANN SARASUWATHI,COIMBATORE vs. DCIT, CENTRAL CIRCLE-1,, COIMBATORE

ITA 3135/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Mar 2026AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. T. Banusekar, AdvocateFor Respondent: Ms. T. Mythili, JCIT
Section 142A(6)Section 143(3)Section 234ASection 250Section 50CSection 56(2)(vii)

142A(6) of the Income Tax Act and therefore the addition of Rs.2,97,85,410/- could not have been made in the instant case. Ground No.11 For that the Commissioner of Income Tax (Appeals) erred in upholding the addition to the tune of Rs.11,91,900/- made u/s.56(2)(vii) of the Income Tax Act in respect of purchase