Search: reassessment

6 results for “reassessment”+ Long Term Capital Gainsclear

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Section 14812 Section 1479 Addition to Income6 Section 271(1)(c)4 Section 143(2)4 Section 374 Reopening of Assessment4 Condonation of Delay4 Section 50C

LALIT KUMAR JALAN,JALAN PHARMACEUTICALS vs. ITO WARD-1(1), CUTTACK

In the result, appeal of the assessee is allowed with the directions

ITA 335/CTK/2024[2018-19]Status: HeardITAT Cuttack17 Oct 2024AY 2018-19

Section 142(1)Section 50C

reassessment. Therefore, the scope of section 142A is very vide which also includes reference to valuation officer for valuation to compute capital gains. Since sections 50C and 55A are special provision applicable for estimation of fair market value of a capital asset to compute capital gains, thus, as per the maxim Generalia specialibus non derogant, special provision will prevail over

GANESH KUMAR SHARMA,CUTTACK vs. ITO, WARD-1, CUTTACK

In the result, appeal of the assessee is allowed on the legal as well as on merits also

ITA 258/CTK/2024[2013-14]Status: DisposedITAT Cuttack05 Aug 2024AY 2013-14

LALIT KUMAR JALAN,JALAN PHARMACEUTICALS vs. ITO WARD-1(1), CUTTACK

GANESH KUMAR SHARMA,CUTTACK vs. ITO, WARD-1, CUTTACK

LALIT KUMAR JALAN,JALAN PHARMACEUTICALS vs. ITO WARD-1(1), CUTTACK

GANESH KUMAR SHARMA,CUTTACK vs. ITO, WARD-1, CUTTACK

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA