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2 results for “capital gains”+ Section 271Cclear

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Ahmedabad9Bangalore8Mumbai5Chennai3Delhi2SC2Varanasi1Dehradun1Indore1Jaipur1Kolkata1Pune1

Key Topics

Section 2634Section 143(3)3Section 112A3Section 144B2Disallowance2Addition to Income2

MUKUL ROHATGI,NEW DELHI vs. ACIT CIRCLE 61(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2427/DEL/2025[2020-21]Status: DisposedITAT Delhi16 Feb 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Respondent: Shri Sachit Jolly, Senior Advocate
Section 112ASection 143(3)Section 144BSection 14ASection 24Section 263

capital gain', secondly, the nil ALV or lower ALV as discussed in regard to above stated properties, in the above part of this order vide Paragraph No. 07 to 40, and non-initiation of penalty proceedings under Section 271C

SHI vs. AGAR BUILDERS P.LTD,NEW DELHIVS.ACIT, CIRCLE-23(1), NEW DELHI

ITA 1554/DEL/2019[2015-16]Status: DisposedITAT Delhi28 Jun 2019AY 2015-16

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2015-16

For Appellant: Shri C.S. Agarwal, Sr. AdvFor Respondent: Shri S.S. Rana, CIT(DR)
Section 143(3)

gain’. 6.3 During the course of assessment proceedings, the learned Assessing Officer examined both the aforesaid claims made by the assessee. To appreciate the above claim made by the appellant, the learned Assessing Officer has prepared three flow charts in the order of assessment, flow chart ‘A’ represents the money trail on 17.12.2014; flow chart ‘B’ represents the money trail