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

In the result, appeal of the assessee for assessment year

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

DCIT, CC, , DEHRADUN vs. SRIVAAS PROJECTS PRIVATE LTD, RISHIKESH

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

153A of the Act were initiated. In course of assessment proceedings, the Assessing Officer, while examining the balance sheet as on 31.03.2011 of the assessee, noticed that the share capital, which stood at the beginning of the year at Rs.5,00,000/-, has increased to Rs.8,46,000/-. Whereas, in the reserves and surplus, the assessee has shown receipt

SRIVAAS PROJECTS PRIVATE LTD,NEW DELHI vs. DCIT, CC, , DEHRADUN

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

153A of the Act were initiated. In course of assessment proceedings, the Assessing Officer, while examining the balance sheet as on 31.03.2011 of the assessee, noticed that the share capital, which stood at the beginning of the year at Rs.5,00,000/-, has increased to Rs.8,46,000/-. Whereas, in the reserves and surplus, the assessee has shown receipt

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

disallowance of set off of losses to the file of AO with the direction to determine the nature of losses on the basis of documentary evidence and in view of amended section 43(5) of the Act should allow the set off of losses incurred by the assessee from futures and options segment of stock market, if they are eligible

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

disallowance of set off of losses to the file of AO with the direction to determine the nature of losses on the basis of documentary evidence and in view of amended section 43(5) of the Act should allow the set off of losses incurred by the assessee from futures and options segment of stock market, if they are eligible