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4 results for “capital gains”+ Section 115clear

Sorted by relevance

Mumbai997Delhi824Bangalore298Chennai248Karnataka125Kolkata121Jaipur119Ahmedabad110Hyderabad95Chandigarh70Cochin66Raipur61Calcutta54Indore44Cuttack43Pune36Surat30Lucknow29Guwahati25Rajkot21Visakhapatnam20Dehradun17Panaji14Amritsar13Nagpur12Telangana10SC10Varanasi7Patna6Agra6Jabalpur4Rajasthan3Allahabad3Andhra Pradesh1Orissa1D.K. JAIN JAGDISH SINGH KHEHAR1Kerala1

Key Topics

Section 148(1)5Section 143(3)5Section 271(1)(c)5Section 1474Section 1393Section 12Section 1152Capital Gains2Revision u/s 2632

SHRI VINOD KUMAR CHATE,JABALPUR vs. COMMISSIONER OF INCOME TAX-2, JABALPUR

ITA 60/JAB/2017[2012-13]Status: DisposedITAT Jabalpur30 Mar 2022AY 2012-13
Section 1Section 139Section 143(3)Section 147Section 148(1)

section 50C. In fact, the land had been awarded to the assessee’s father (MC) in 1961 by the State Government, even as the title deed was executed only in 1987. The date of acquisition by him and, thus, the assessee (s. 49), is prior to 1981, so that it is the fair market value (fmv) as on 1.4.1981 that

INCOME TAX OFFICER, WARD-2 (3), JABALPUR vs. SHRI VINOD KUMAR CHATE, JABALPUR

ITA 134/JAB/2018[2012-13]Status: DisposedITAT Jabalpur30 Mar 2022AY 2012-13
Section 1
Section 139
Section 143(3)
Section 147
Section 148(1)

section 50C. In fact, the land had been awarded to the assessee’s father (MC) in 1961 by the State Government, even as the title deed was executed only in 1987. The date of acquisition by him and, thus, the assessee (s. 49), is prior to 1981, so that it is the fair market value (fmv) as on 1.4.1981 that

SHRI JITENDRA RANA,JABALPUR vs. PR. CIT -1, JABALPUR, JABALPUR

ITA 20/JAB/2021[2011-12]Status: DisposedITAT Jabalpur15 Jun 2022AY 2011-12

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Smt. Neeraja Pradhan, CIT-DR
Section 139Section 144Section 147Section 148(1)Section 263Section 54F

section 144 of the Act dated 15/12/2018 for Assessment Year (AY) 2011-12. 2. The assessee-individual, who did not file his return of income for the relevant year u/s. 139, was on the basis of Annual Information Report (AIR) discovered to have sold an immovable property, valued at Rs. 67.71 lacs, during the relevant previous year. The assessee responded

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR
Section 115Section 143(3)Section 147Section 154Section 271(1)(c)

115-JB. No penalty, even as explained in CIT v. Nalwa Sons Investment Ltd. [2010] 327 ITR 543 (Del), is leviable u/s. 271(1)(c) under such circumstances. Special Leave Petition (SLP) against the said decision has been dismissed (in SLP (C) No.18564 of 2011, dated 04.5.2012), so that the same has attained finality. Further-more, the Revenue, accepting