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16 results for “capital gains”+ Section 271Fclear

Sorted by relevance

Jaipur18Hyderabad16Ahmedabad15Mumbai14Bangalore11Cuttack11Amritsar10Surat8Pune7Lucknow6Chennai6Delhi6Indore3Chandigarh2SC2Karnataka2Rajkot2Visakhapatnam1Jodhpur1Patna1Raipur1

Key Topics

Section 153A28Penalty16Section 139(1)15Section 143(3)14Section 13214Search & Seizure14Section 1443Section 142(1)(ii)2Capital Gains2

PRAKASH LAL POTLURI,HYDERABAD vs. INCOME TAX OFFICER, (INT TAXN)-2,HYD, HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 567/HYD/2023[2015-16]Status: HeardITAT Hyderabad29 Feb 2024AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2015-16 Prakash Lal Potluri, Vs. The Income Tax Officer, Hyderabad. (International Taxation)-2, Hyderabad. Pan : Gnkpp1085B. (Appellant) (Respondent) Assessee By: None Revenue By: Sri M. Vijay Kumar – Cit-Dr Date Of Hearing: 29.02.2024 Date Of Pronouncement: 29.02.2024

For Appellant: NoneFor Respondent: Sri M. Vijay Kumar – CIT-DR
Section 142(1)Section 144Section 144C(15)Section 147Section 148Section 48

Capital Gains without having any material on record that the assessee received the sale consideration. 8. The Ld. Income Tax Officer, Hyderabad, should have taken into consideration that the objections raised by the assessee before Hon’ble Directors Resolution Panel-1, BLR only for the reason that objections were not filed in time. 2 9. The Ld. Income Tax Officer

Long Term Capital Gains2

SLV ELECTRONICS,KURNOOL vs. INCOME TAX OFFICER, WARD-I, KURNOOL, KURNOOL

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 443/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 Sept 2023AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Slv Electronics, Vs. The Income Tax Officer, Kurnool, Ward – 1, Kurnool. D.No.76-97-174-5, Weeker Section Colony, Kallur, Andhra Pradesh – 518003. Pan : Addfs6605B. (Appellant) (Respondent) Assessee By: Ms. Niharika, Advocate Appeared For Shri Shaik Jeelani Basha, Advocate. Revenue By: Shri Srikanth, Sr. Ar Date Of Hearing: 21/09/2023 Date Of Pronouncement: 21/09/2023

For Appellant: Ms. Niharika, Advocate appeared for Shri Shaik Jeelani BashaFor Respondent: Shri Srikanth, Sr. AR
Section 133(6)Section 139(1)Section 142(1)(i)Section 142(1)(ii)Section 144

capital gains. 8. The Appellant Prays the Honourable Income Tax Appellate Tribunal to quash the orders of the Honourable Commissioner, National Faceless Appeal Centre, Delhi. As the first Appellate Authority has not given an opportunity to prove the same.” 2 3. Facts of the case, in brief, are that assessee being the firm has not filed its Return of Income

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1132/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1133/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED., HYDERABAD

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

ITA 222/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 224/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 226/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1134/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1383/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1384/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1385/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 223/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

ITA 225/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly