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3 results for “capital gains”+ Section 44clear

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Key Topics

Section 250(6)3Addition to Income3Section 542Section 692Long Term Capital Gains2

RAJENDRA SAHU,KATNI vs. INCOME TAX OFFICER-1, , KATNI

ITA 163/JAB/2023[2014-15]Status: DisposedITAT Jabalpur12 Dec 2025AY 2014-15

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rahul Bardia, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR 1
Section 131Section 147Section 148Section 69

capital gain. u/s 69. 1 A.Y. 2014-15 Rajendra Sahu (6) The Ld CIT (A) erred in law and facts of the case in sustaining the addition of Rs 15,70,000/- u/s 69. (6) The appellant reserves the right to add, amend or alter any grounds of appeal.” 2. It is observed that the appeal is delayed

BASANT GROVER,JABALPUR vs. INCOME TAX OFFICER WARD 2(3), JABALPUR

In the result, the appeal filed by the assessee is allowed partly for statistical purposes

ITA 93/JAB/2022[2013-14]Status: DisposedITAT Jabalpur20 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalebasant Grover, Vs Ito, 245/2, Behind Ashoka Ward-2(3), Apartment, Madanmahal, Jabalpur. Jabalpur-482002 (M.P.) (Appellant) (Respondent) Pan No. Adbpg3734F Assessee By None Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 13/09/2023 Date Of Pronouncement 20/09/2023

Section 250Section 271(1)(c)Section 54Section 68

section 250 of the Income Tax Act, 1961 is illegal and bad in law being ex-parte, thus violating the "principle of natural justice", by not giving proper opportunity to the assessee; who was bedridden due to heart problem and 1 | P a g e was thus prevented in giving replies to the notices which is a reasonable cause

RAJADHAR SHARMA,PRITHVIPUR vs. INCOME TAX OFFICER, TIKAMGARH

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

ITA 171/JAB/2024[2014-15]Status: DisposedITAT Jabalpur21 Aug 2025AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 144Section 250(6)

44 Ward No. 15, Kargunva Aayakar Bhawan, Near Utsav PAN:EPJPS5245R Garden, Jhasi Road. (Appellant) (Respondent) Appellant by Shri Varun Mittal, C.A. Respondent by Shri N. M. Prasad, Sr. D.R. 1 O R D E R (A) This appeal vide I.T.A. No.171/JBP/2024 has been filed by the assessee for assessment year 2014-15 against impugned appellate order dated 10/10/2024