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4 results for “capital gains”+ Section 292Bclear

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Key Topics

Section 2639Section 143(3)3Section 143(2)3Section 1192Section 54F2Section 144C2Long Term Capital Gains2Addition to Income2

LATE SMT SUSHILA BISARYA, BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, we are Shri Jignesh Lilachand Shah vs

ITA 89/IND/2021[2010-11]Status: DisposedITAT Indore16 Aug 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilate Smt. Sushila Bisarya Pr. Cit-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aewpb 2587 D Assessee By Shri Gagan Tiwari, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 16.08.2023

Section 147Section 148Section 263

Capital Gain calculated by the assessee. Also no query was raised by the AO with regard to documentary evidence regarding cost of construction incurred by the assessee nor the same was furnished by the assessee during assessment." 8. It is pertinent to note that when the AO while passing the reassessment order u/s 147 r.w.s. 143(3) on 31st July

INCOME TAX OFFICER , RAISEN, RAISEN vs. LATE SUDHA AGRAWAL TH. L/H MANMOHAN AGRAWAL, RAISEN

Appeal is dismissed and assessee’s cross-

ITA 281/IND/2023[2016-17]Status: DisposedITAT Indore06 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniincome-Tax Officer, Late Smt. Sudha Agrawal, बनाम/ Raisen (L/H: Manmohan Agrawal) Vs. 19/1, Shreeji Enterprise, Near Sbi, Sagar Road, Yashwant Nagar, M.P. (Pan: Abfpa4355G) (Revenue/Appellant) (Assessee/Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 159Section 54F

capital gain in the said piece of land and did not invest in a residential property as per the requirement of the section 54F of the Income-tax Act, 1961. Assessee’s Cross-Objection: 1. On the facts and in the circumstances of the case, ground no.(i) of the Department’s appeal memo did not arise from the order

SHRI MAYUR BANSAL,GWALIOR vs. THE DCIT, CENTRAL, BHOPAL

In the result, appeals of the revenue in IT(SS)ANo

ITA 81/IND/2021[2018-19]Status: DisposedITAT Indore28 Aug 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 119Section 153ASection 156

capital gain." 2. "On the fact and in the Circumstances of the case the Ld. CIT(A) has erred in deleting the addition of Rs. 34,00,000/- made by AO for A.Y. 2014-15 on account of undisclosed income ofundisclosed investment." 3. "On the facts and circumstances of the case, the Ld. CIT(A) erred in deleting the addition

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

ITA 982/IND/2019[2015-16]Status: DisposedITAT Indore30 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

Section 143(3)Section 144CSection 144C(5)

capital work-fin-progress) and no depreciation was claimed against this cost in the return of income filed by the Assessee for the year under consideration. 5.4 On the facts and in circumstances of the case and in law, the learned AO / T * PO pursuant to the directions of Hon'ble DRP, has erred by not taking cognizance