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3 results for “house property”+ Section 9(1)(vb)clear

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Chandigarh48Delhi3SC2Surat2Hyderabad1

Key Topics

Section 10(38)8Section 2(24)8Section 104Section 142(1)2Section 712Section 742Capital Gains2Long Term Capital Gains2Exemption2Set Off of Losses2Carry Forward of Losses2

SHIV KUMAR JATIA,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

The appeals of the assessee are allowed

ITA 241/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Apr 2021AY 2013-14

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7256/Del/2019 : Asstt. Year : 2011-12 Ita No. 241/Del/2019 : Asstt. Year : 2013-14 Sh. Shiv Kumar Jatia, Vs Income Tax Officer, B-50, Gulmohar Park, Ward-10(2), New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpj7582K Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 10.03.2021 Date Of Pronouncement: 26.04.2021

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Sh. Prakash Dubey, Sr. DR
Section 10Section 10(38)Section 2(24)Section 71Section 74

vb) any sum chargeable to income-tax under clause (iiib) of section 28; (vc) any sum chargeable to income-tax under clause (iiic) of section 28; (vd) the value of any benefit or perquisite taxable under clause (iv) of section 28; (ve) any sum chargeable to income-tax under clause (v) of section 28; (vi) any capital gains chargeable under

SHIV KUMAR JATIA,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

The appeals of the assessee are allowed

ITA 7256/DEL/2019[2011-12]Status: DisposedITAT Delhi26 Apr 2021AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7256/Del/2019 : Asstt. Year : 2011-12 Ita No. 241/Del/2019 : Asstt. Year : 2013-14 Sh. Shiv Kumar Jatia, Vs Income Tax Officer, B-50, Gulmohar Park, Ward-10(2), New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpj7582K Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 10.03.2021 Date Of Pronouncement: 26.04.2021

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Sh. Prakash Dubey, Sr. DR
Section 10Section 10(38)Section 2(24)Section 71Section 74

vb) any sum chargeable to income-tax under clause (iiib) of section 28; (vc) any sum chargeable to income-tax under clause (iiic) of section 28; (vd) the value of any benefit or perquisite taxable under clause (iv) of section 28; (ve) any sum chargeable to income-tax under clause (v) of section 28; (vi) any capital gains chargeable under

ARADHYA GHOSH,KOLKATA vs. DCIT, CIRCLE-69(1), DELHI

In the result, appeal of the assessee is allowed

ITA 1788/DEL/2022[2017-18]Status: DisposedITAT Delhi14 Oct 2022AY 2017-18

Bench: Shri Chandra Mohan Garg

For Appellant: Shri Hemant Pai, C.AFor Respondent: Shri Anuj Garg, Sr. DR
Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 270A

house property and income from other sources during the 2 ITA.No.1788/Del./2022 Shri Aradhya Ghosh, Kolkata. financial year relevant to the assessment year under consideration. The assessee filed return of income on 31.05.2017 declaring total income of Rs.42,63,710/- which was processed under section 143(1) of the Income Tax Act, 1961. Later, the assessee filed his revised