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3 results for “condonation of delay”+ Section 54Gclear

Sorted by relevance

Chandigarh50Bangalore5Mumbai3Pune3Delhi3Kolkata2SC1Ahmedabad1Chennai1Hyderabad1Indore1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 4510Section 478Section 54B4Capital Gains3Exemption3Section 143(2)2Section 142(3)2Section 4512Condonation of Delay

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S ANSAL PROPERTIES AND INFRASTRUCTURE LIMITED

ITA/194/2023HC Delhi29 Mar 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MS. JUSTICE TARA VITASTA GANJU

Section 45Section 451Section 47

delay is condoned. 5. The application is, accordingly, disposed of. Digitally Signed By:RAHUL Signing Date:21.04.2023 05:07:47 Signature Not Verified Neutral Citation Number: 2023:DHC:2697-DB ITA 194/2023 Page 2 of 5 ITA 194/2023 6. This appeal concerns Assessment Year (AY) 2012-13. 7. The appellant/revenue seeks to assail via the instant appeal the order

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S ANSAL PROPERTIES AND INFRASTRUCTURE LIMITED

ITA - 194 / 2023HC Delhi29 Mar 2023
Section 45
2
Section 451
Section 47

delay is condoned. 5. The application is, accordingly, disposed of. Digitally Signed By:RAHUL Signing Date:21.04.2023 05:07:47 Signature Not Verified Neutral Citation Number: 2023:DHC:2697-DB ITA 194/2023 Page 2 of 5 ITA 194/2023 6. This appeal concerns Assessment Year (AY) 2012-13. 7. The appellant/revenue seeks to assail via the instant appeal the order

DCIT, CIRCLE 52(1), NEW DELHI vs. BHUPINDER SINGH BHALLA, NEW DELHI

Appeal of the revenue is dismissed

ITA 2964/DEL/2023[2016-17]Status: DisposedITAT Delhi13 Feb 2026AY 2016-17
For Respondent: \nShri Jitender Singh, CIT-DR
Section 142(1)Section 142(3)Section 143(1)Section 143(2)Section 143(3)Section 250Section 54B

54G, 54GA\"\n3.\nLarge long term capital gains\".\n3.\nDuring the assessment proceedings, on perusal of Income tax return and\ncomputation of income as submitted by the assessee on the ITBA Portal, the AO\nfound that assessee had sold Agricultural land of area 37 Bighas 15 Biswas\nbearing Khasra No. 1893/623, 1892/623.624 Etc. in village Asola, New Delhi\n110074