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13 results for “capital gains”+ Section 153A(1)(b)clear

Sorted by relevance

Mumbai425Delhi354Jaipur197Chennai162Hyderabad156Bangalore124Ahmedabad98Cochin74Nagpur59Chandigarh44Guwahati30Pune30Indore22Lucknow19Visakhapatnam16Ranchi15Rajkot13Dehradun13Kolkata12Jodhpur11Raipur9Cuttack8Surat8Patna5Amritsar4Jabalpur3Allahabad2

Key Topics

Section 153A(1)(b)8Section 12A8Section 153A8Addition to Income8Section 1327Section 271(1)(c)6Penalty6Section 143(3)5Section 153C4Section 250(6)

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 211/DDN/2025[2023-24]Status: DisposedITAT Dehradun16 Jan 2026AY 2023-24

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

Section 11Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)

gains of the real estate business of sale, purchase and leasing activities can be termed as incidental to the attainment of trust's objectives and are in the nature of commercial activities carried out for purposes other than for the objects of the trust. Therefore, vide impugned order, ld. PCIT has cancelled the registration granted u/s 12A/12AA or 12AB

4
Capital Gains4
Search & Seizure3

DIGVIJAY SINGH,DEHRADIM vs. DCIT,CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee for assessment year

ITA 117/DEL/2019[2016-17]Status: DisposedITAT Dehradun28 Jun 2023AY 2016-17
Section 132Section 153C

153A(1)(b) read with section 143(3) of the Act, dated 28.12.2018 for assessment year 2015-16 by DCIT, Central, Circle, Dehradun (who is the same officer assessing the assessee also), wherein, in para 7 of the said order, the Assessing Officer of Sh. Rameshwar Havelia had categorically stated that it is Sh. Rameshwar Havelia, who had made cash

DIGVIJAY SINGH,DEHRADUN vs. DCIT,CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee for assessment year

ITA 2336/DEL/2019[2015-16]Status: DisposedITAT Dehradun28 Jun 2023AY 2015-16
Section 132Section 153C

153A(1)(b) read with section 143(3) of the Act, dated 28.12.2018 for assessment year 2015-16 by DCIT, Central, Circle, Dehradun (who is the same officer assessing the assessee also), wherein, in para 7 of the said order, the Assessing Officer of Sh. Rameshwar Havelia had categorically stated that it is Sh. Rameshwar Havelia, who had made cash

AKSHAT BANSAL,DEHRADUN vs. DCIT, DEHRADUN

ITA 3945/DEL/2016[2012-13]Status: DisposedITAT Dehradun29 Jan 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 153ASection 153A(1)(b)Section 271(1)(c)Section 50CSection 50C(2)

b) r.w.s. 143(3); and, ITA No.115 & 116/DDN/2019 (for ITA Nos.3944 & 3945/Del/2016 ITA Nos.115 & 116/DDN/2016 AYs: 2010-11 & 2012-13) are directed against the CIT(A)-IV, Kanpur’s orders, both dated 22.05.2019 in case nos. CIT(A)- IV/KNP/10043/DCIT-CC/DDN/2018-19/111 and CIT(A)- IV/KNP/10050/DCIT-CC/DDN/2018-19/112 involving proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred

AKSHAT BANSAL,DEHRADUN vs. DCIT, CENTRAL CIRCLE , DEHRADUN

ITA 115/DDN/2019[2010-11]Status: DisposedITAT Dehradun29 Jan 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 153ASection 153A(1)(b)Section 271(1)(c)Section 50CSection 50C(2)

b) r.w.s. 143(3); and, ITA No.115 & 116/DDN/2019 (for ITA Nos.3944 & 3945/Del/2016 ITA Nos.115 & 116/DDN/2016 AYs: 2010-11 & 2012-13) are directed against the CIT(A)-IV, Kanpur’s orders, both dated 22.05.2019 in case nos. CIT(A)- IV/KNP/10043/DCIT-CC/DDN/2018-19/111 and CIT(A)- IV/KNP/10050/DCIT-CC/DDN/2018-19/112 involving proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred

AKSHAT BANSAL,DEHRADUN vs. DCIT, CENTRAL CIRCLE , DEHRADUN

ITA 116/DDN/2019[2012-13]Status: DisposedITAT Dehradun29 Jan 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 153ASection 153A(1)(b)Section 271(1)(c)Section 50CSection 50C(2)

b) r.w.s. 143(3); and, ITA No.115 & 116/DDN/2019 (for ITA Nos.3944 & 3945/Del/2016 ITA Nos.115 & 116/DDN/2016 AYs: 2010-11 & 2012-13) are directed against the CIT(A)-IV, Kanpur’s orders, both dated 22.05.2019 in case nos. CIT(A)- IV/KNP/10043/DCIT-CC/DDN/2018-19/111 and CIT(A)- IV/KNP/10050/DCIT-CC/DDN/2018-19/112 involving proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred

AKSHAT BANSAL,DEHRADUN vs. DCIT, DEHRADUN

ITA 3944/DEL/2016[2011-12]Status: DisposedITAT Dehradun29 Jan 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 153ASection 153A(1)(b)Section 271(1)(c)Section 50CSection 50C(2)

b) r.w.s. 143(3); and, ITA No.115 & 116/DDN/2019 (for ITA Nos.3944 & 3945/Del/2016 ITA Nos.115 & 116/DDN/2016 AYs: 2010-11 & 2012-13) are directed against the CIT(A)-IV, Kanpur’s orders, both dated 22.05.2019 in case nos. CIT(A)- IV/KNP/10043/DCIT-CC/DDN/2018-19/111 and CIT(A)- IV/KNP/10050/DCIT-CC/DDN/2018-19/112 involving proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

ITA 4258/DEL/2018[2008-09]Status: DisposedITAT Dehradun18 Dec 2023AY 2008-09
Section 143(3)Section 153A(1)(b)Section 43Section 43(5)

Capital Gain Rs. 26,383/- Income from other sources Rs. 12,388/- Taxable Income Rs. 35,81,330/- 6. Aggrieved by the assessment order dated 26/06/2014 passed u/s 143(3)/153Ac(1)(b)/254 of the Act, the assessee preferred an Appeal before the Ld. CIT(A), the Ld. CIT(A) vide order dated 28/03/2017 treated the classification of losses

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

ITA 4259/DEL/2018[2009-10]Status: DisposedITAT Dehradun18 Dec 2023AY 2009-10
Section 143(3)Section 153A(1)(b)Section 43Section 43(5)

Capital Gain Rs. 26,383/- Income from other sources Rs. 12,388/- Taxable Income Rs. 35,81,330/- 6. Aggrieved by the assessment order dated 26/06/2014 passed u/s 143(3)/153Ac(1)(b)/254 of the Act, the assessee preferred an Appeal before the Ld. CIT(A), the Ld. CIT(A) vide order dated 28/03/2017 treated the classification of losses

SHRI CHHOTEY LAL VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3397/DEL/2015[2009-10]Status: DisposedITAT Dehradun31 Jan 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(b)Section 250(6)Section 292C

section 292C. 2.2 there was a clear finding of fact recorded by the Ld. AO in the assessment order that the agreement to sell dated 14.10.2007 did not materialize which has either been totally ignored or not appreciated by the Ld. CIT(A). 2.3 that the Ld. CLT(A) has erred in not appreciating the fact that there

SHRI CHHOTEY LAL VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3396/DEL/2015[2008-09]Status: DisposedITAT Dehradun31 Jan 2023AY 2008-09

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(b)Section 250(6)Section 292C

section 292C. 2.2 there was a clear finding of fact recorded by the Ld. AO in the assessment order that the agreement to sell dated 14.10.2007 did not materialize which has either been totally ignored or not appreciated by the Ld. CIT(A). 2.3 that the Ld. CLT(A) has erred in not appreciating the fact that there

SHRI ADITYA VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3399/DEL/2015[2009-10]Status: DisposedITAT Dehradun31 Jan 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 153A(1)(a)Section 250(6)Section 271(1)(c)Section 275(1)(a)Section 292C

Section. 3. That on the facts and circumstances of the case and in law, the Hon’ble CIT(A) has erred in upholding the penalty levied u/s 271(1)(c) of the Act inter alia because- 3.1. The appellant had made full disclosure of all his income in the return filed in response to notice issued u/s 153A(1

SHRI ADITYA VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3398/DEL/2015[2008-09]Status: DisposedITAT Dehradun31 Jan 2023AY 2008-09

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 153A(1)(a)Section 250(6)Section 271(1)(c)Section 275(1)(a)Section 292C

Section. 3. That on the facts and circumstances of the case and in law, the Hon’ble CIT(A) has erred in upholding the penalty levied u/s 271(1)(c) of the Act inter alia because- 3.1. The appellant had made full disclosure of all his income in the return filed in response to notice issued u/s 153A(1