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5 results for “capital gains”+ Section 111Aclear

Sorted by relevance

Mumbai194 Delhi43 Kolkata27 Bangalore13 Chennai12 Ahmedabad11 Pune10 Indore9 Hyderabad6 Jaipur5 Surat4 Nagpur3 Rajkot2 Telangana1 Karnataka1 Lucknow1 Agra1

Key Topics

Section 2634 Addition to Income4 Section 143(3)3 Section 14A3 Section 143(2)3 Section 115B3 Section 142(1)2 Section 1472 Deduction2 Natural Justice

SH. SANJAY BAIRATHI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

In the result, grounds taken by Revenue are dismissed

ITA 1343/JPR/2018[2013-14]Status: DisposedITAT Jaipur13 Jun 2019AY 2013-14

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)

Section 115BSection 132Section 132(4)Section 251

section 14. For example short term capital gain u/s 111A in certain cases is charged @15%, Long term capital gain

PARAS KUHAD,JAIPUR vs. ACIT - 7, JAIPUR

In the result, the appeal of the assessee is partly allowed

2

ITA 1004/JPR/2024[2017-18]Status: DisposedITAT Jaipur22 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CA &For Respondent: Sh. Anup Singh, Addl. CIT

Section 142(1)Section 143(2)Section 143(3)Section 44A

capital gains/loss u/s 111A and deduction u/c VIA are concerned, the same stood accepted by ld.AO. However, with regards to the issue of increase in TDS return (which was not there in notice u/s 143(2) dated 13.8.2018), it is submitted that Return of Income was revised to claim TDS credit worth Rs. 6,36,444/-, which was not appearing

AGRASEN ENGINEERING INDUSTRIES PRIVATE LIMITED,JAIPUR vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 1085/JPR/2024[2018-19]Status: DisposedITAT Jaipur08 Jan 2025AY 2018-19

Bench: Him.

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR

Section 111ASection 115JSection 142(1)Section 143(2)Section 143(3)Section 14A

Capital Gains u/s 111A ii. Expenditure of Personal Nature iii. Refund Claim iv. Duty Drawback 3 Agrasen Engineering Industries Pvt. Ltd. 3.1 The appellant-assessee filed return of income for AY 2018-19 on 27.07.2018, declaring total income of Rs. 11,07,21,870/- under normal provision of Income Tax Act and Rs. 11,28,92,617/- u/s 115JB

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

ITA 967/JPR/2024[2012-13]Status: DisposedITAT Jaipur09 Sept 2024AY 2012-13

For Appellant: Sh. Sarwan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 143(3)Section 147Section 148Section 234A

capital gain, he cannot simply dispute fact that\nassessee did not file return—Entire reasoning recorded by AO for\ninitiation of reassessment proceeding and issuance of notice under\nsection 148 was on wrong and incorrect facts that assessee has never\nfiled return of income, and in fact, it was filed—Initiation of\nreassessment proceeding u/s.147 and notice under section

FINOVA CAPITAL PRIVATE LIMITED,JAIPUR vs. PCIT-1, JAIPUR, JAIPUR

ITA 149/JPR/2024[2018-19]Status: HeardITAT Jaipur13 Dec 2024AY 2018-19

Bench: The Date Of Hearing.”

For Appellant: Sh. Rohan Sogani, CA &For Respondent: MS Alka Gautam, CIT

Gains u/s. 111A iii. Refund Claim iv. Share Premium v. Disallowance u/s. 40A(7)(Gratuity provision) vi. Share Capital / Other Capital 5 Finova Capital Pvt. Ltd. vs. PCIT During the assessment proceedings u/s 143(3) of IT act, 1961, assessee company has duly submitted reply along with all required documents and clarification as required by the Ld. AO. Upon verification