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3 results for “capital gains”+ Section 53Cclear

Sorted by relevance

Delhi3Mumbai3Bangalore2Patna2Cochin1Jaipur1Chennai1

Key Topics

Section 250(6)8Section 1323Addition to Income3Section 10(38)2Section 153A2Section 272A(1)(d)2Section 153C2Capital Gains2Bogus/Accommodation Entry2Search & Seizure2Natural Justice2

BHUSHAN FINANCE PRIVATE LIMITED,NEW DELHI vs. DCIT, CC-3, NEW DELHI

In the result, both the Appeals filed by the Assessee are allowed as aforesaid

ITA 1243/DEL/2021[2014-15]Status: DisposedITAT Delhi21 Aug 2024AY 2014-15

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: S/Sh. S.K. Tulsiyan, Adv., LakshayFor Respondent: Shri Sujit Kumar, CIT(DR)
Section 10(38)Section 132Section 153ASection 250(6)

Capital Gains on sheer presumptive basis when there is no evidence of any form whatsoever to support such an action. 3. That the order dated 09-08-2021 passed u/s 250(6) of the Income tax Act 1961 (hereinafter called the "Act”) by the Learned Commissioner of Income-Tax (Appeals) 23, New Delhi is against law and facts

BHUSHAN FINANCE PRIVATE LIMITED,NEW DELHI vs. DCIT, CC-3, NEW DELHI

In the result, both the Appeals filed by the Assessee are allowed as aforesaid

ITA 1242/DEL/2021[2013-14]Status: DisposedITAT Delhi21 Aug 2024AY 2013-14

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: S/Sh. S.K. Tulsiyan, Adv., LakshayFor Respondent: Shri Sujit Kumar, CIT(DR)
Section 10(38)Section 132Section 153ASection 250(6)

Capital Gains on sheer presumptive basis when there is no evidence of any form whatsoever to support such an action. 3. That the order dated 09-08-2021 passed u/s 250(6) of the Income tax Act 1961 (hereinafter called the "Act”) by the Learned Commissioner of Income-Tax (Appeals) 23, New Delhi is against law and facts

ANSHUL BANSAL,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3 , DELHI

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

ITA 465/DEL/2025[2019-20]Status: DisposedITAT Delhi26 Nov 2025AY 2019-20

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2019-20 Ansul Bansal, Vs. Assistant Commissioner Of Income 5A/3A, Ansari Road, Daryaganj, Tax, Circle-3, New Delhi Delhi Pin: 1100 02 Pan :Auqpb8298M (Appellant) (Respondent)

Section 127Section 132Section 142(1)Section 143(2)Section 153CSection 250Section 272A(1)(d)Section 274Section 53CSection 69A

53C of the Act, the assessee has filed the return of income on 14.12.2022 declaring the total income of Rs.16,44,280/-. Further, notices under Section 142(1) of the Act dated 07.10.2022 and 25.01.2023 were issued to the assessee seeking the requisite details. Also, a notice under Section 143(2) of the Act dated 02.01.2023 was issued