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10 results for “capital gains”+ Section 127(2)(a)clear

Sorted by relevance

Mumbai278Delhi260Jaipur141Bangalore101Chennai77Cochin61Chandigarh60Ahmedabad56Kolkata53Hyderabad47Raipur47Nagpur32Indore31Visakhapatnam23Pune20Surat17Cuttack15Rajkot14Lucknow10Guwahati10Jodhpur6Amritsar2Dehradun2Agra1Panaji1Allahabad1Jabalpur1

Key Topics

Section 153A30Section 153D25Section 13210Addition to Income10Section 2505Section 44A5Section 143(3)5Section 143(2)5Depreciation5

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 306/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

capital gain. 3.2. The appeal of the assessee was also dismissed by the ld. CIT (A) after taking into consideration the reply and contention of the assessee by upholding the order of the ld. Assessing Officer. 3.3. The ld. AR vehemently submitted before us that the assessment framed by the ld. AO u/s 153A

Disallowance5
Long Term Capital Gains5

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 307/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

capital gain. 3.2. The appeal of the assessee was also dismissed by the ld. CIT (A) after taking into consideration the reply and contention of the assessee by upholding the order of the ld. Assessing Officer. 3.3. The ld. AR vehemently submitted before us that the assessment framed by the ld. AO u/s 153A

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 308/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

capital gain. 3.2. The appeal of the assessee was also dismissed by the ld. CIT (A) after taking into consideration the reply and contention of the assessee by upholding the order of the ld. Assessing Officer. 3.3. The ld. AR vehemently submitted before us that the assessment framed by the ld. AO u/s 153A

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 309/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

capital gain. 3.2. The appeal of the assessee was also dismissed by the ld. CIT (A) after taking into consideration the reply and contention of the assessee by upholding the order of the ld. Assessing Officer. 3.3. The ld. AR vehemently submitted before us that the assessment framed by the ld. AO u/s 153A

KARAN JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 310/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

capital gain. 3.2. The appeal of the assessee was also dismissed by the ld. CIT (A) after taking into consideration the reply and contention of the assessee by upholding the order of the ld. Assessing Officer. 3.3. The ld. AR vehemently submitted before us that the assessment framed by the ld. AO u/s 153A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

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

Section 143(3)Section 250Section 44A

127 of the Act and accordingly, the jurisdiction over the case of the assessee was transferred from Kolkata to Guwahati. Pursuant to the search & seizure operations, the following notices were issued to the assessee: “(i) Notices u/s 153A dated 04.02.2021 for A.Ys 2014-15 to 2019-20 (i.e., six A.Ys preceding the A.Y relevant to the P.Y in which

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

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

Section 143(3)Section 250Section 44A

127 of the Act and accordingly, the jurisdiction over the case of the assessee was transferred from Kolkata to Guwahati. Pursuant to the search & seizure operations, the following notices were issued to the assessee: “(i) Notices u/s 153A dated 04.02.2021 for A.Ys 2014-15 to 2019-20 (i.e., six A.Ys preceding the A.Y relevant to the P.Y in which

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

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

Section 143(3)Section 250Section 44A

127 of the Act and accordingly, the jurisdiction over the case of the assessee was transferred from Kolkata to Guwahati. Pursuant to the search & seizure operations, the following notices were issued to the assessee: “(i) Notices u/s 153A dated 04.02.2021 for A.Ys 2014-15 to 2019-20 (i.e., six A.Ys preceding the A.Y relevant to the P.Y in which

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

127 of the Act and accordingly, the jurisdiction over the case of the assessee was transferred from Kolkata to Guwahati. Pursuant to the search & seizure operations, the following notices were issued to the assessee: “(i) Notices u/s 153A dated 04.02.2021 for A.Ys 2014-15 to 2019-20 (i.e., six A.Ys preceding the A.Y relevant to the P.Y in which

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

127 of the Act and accordingly, the jurisdiction over the case of the assessee was transferred from Kolkata to Guwahati. Pursuant to the search & seizure operations, the following notices were issued to the assessee: “(i) Notices u/s 153A dated 04.02.2021 for A.Ys 2014-15 to 2019-20 (i.e., six A.Ys preceding the A.Y relevant to the P.Y in which