Search: capital gains

60 results for “capital gains”+ Section 132Aclear

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Key Topics

Section 250114 Section 153A9 Section 69A4 Section 115B4 Section 1472 Section 143(3)2 Section 132A2 Section 1482

ANNAMMA RAJIVE,KOLLAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CENTRAL, KOLLAM

In the result, the appeal filed by the assessee is allowed

ITA 778/COCH/2023[2013-14]Status: DisposedITAT Cochin19 Feb 2025AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Surendranath Rao, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 139(1)Section 153A

capital gain by filing original return u/s.139(1) on 29thSeptember, 2013. It is settled position of law that the assessment of completed years, which were not pending on the date of search cannot be reopened u/s.153A, without there being any incriminating material unearthed during the course of search. The relevant observations of the Hon’ble Supreme Court in the case

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Showing 1–20 of 60 · Page 1 of 3

ANNAMMA RAJIVE,KOLLAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CENTRAL, KOLLAM

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

ANNAMMA RAJIVE,KOLLAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CENTRAL, KOLLAM

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

BATHX BATHWARE INDIA PRIVATE LIMITED,COCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

ABC BUILDWAERS INDIA (P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL IRCLE-1, KOZHIKODE

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT(CENTRAL CIRCLE-1), KOZHIKODE