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110 results for “capital gains”+ Section 10(3)clear

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Key Topics

Section 80I78 Section 143(3)67 Addition to Income59 Section 153A50 Deduction37 Section 14836 Section 6834 Section 14734 Disallowance32 Section 26327 Section 153D25 Reopening of Assessment17

INDER CHAND SAND,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

In the result, both the appeals filed by the assessees in ITA

ITA 49/GTY/2020[2015-16]Status: DisposedITAT Guwahati23 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 68

section 10(38) of the Act in respect of long-term capital gain arising sale of equity shares from the listed companies, which were found to be the penny stock companies by both the lower authorities and the long-term capital gain so claimed found to be bogus in nature. We find that recently this Tribunal has adjudicated the similar

SAROJ DEVI SAND,SILCHAR vs. INCOEM TAX OFFICER, WARD-3, SILCHAR

In the result, both the appeals filed by the assessees in ITA

ITA 51/GTY/2020[2015-16]Status: DisposedITAT Guwahati23 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 68

section 10(38) of the Act in respect of long-term capital gain arising sale of equity shares from the listed companies, which were found to be the penny stock companies by both the lower authorities and the long-term capital gain so claimed found to be bogus in nature. We find that recently this Tribunal has adjudicated the similar

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

3) on 11.11.2014. He accepted the claim of the assessee under section 10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain

SHREE PRAKSH SINGH,GURGAON vs. INCOME TAX OFFICER, WARD-1, DIGBOI

In the result, the appeal of the assessee is allowed

ITA 14/GTY/2019[2012-13]Status: DisposedITAT Guwahati09 Oct 2020AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.14/Gau/2019 ("नधा"रणवष" / Assessment Year:2012-13)

For Appellant: Shri S. P. Bhati, A.RFor Respondent: Shri Amitava Sen, JCIT, Sr. D.R

Section 143(2)Section 143(3)Section 147Section 148Section 50CSection 50C(1)

capital gain of Rs.5,50,17,042/-. 6. Aggrieved by the order of the Assessing Officer, the assessee carried the matter in appeal before the ld. CIT(A) who has held that the re-assessment proceedings initiated by the Assessing Officer was valid in the eye of law. Aggrieved, the assessee is in appeal before us. 7. We have heard

INCOME TAX OFFICER, WARD-DIMAPUR, DIMAPUR vs. M/S. PARSURAM SANWARMAL AGARWALLA & SONS, DIMAPUR

In the result, all the appeals of revenue are dismissed

ITA 143/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

3) of section 143 or section 147 has been made for the relevant assessment year, no notice shall be issued under section 148 (by an Assessing officer, who is below the rank of Assistant Commissioner (or Deputy Commissioner), unless the (Joint) Commissioner is satisfied on the reasons recorded by such Assessing Officer that it is a fit case

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