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4 results for “capital gains”+ Section 144B(1)(xiv)clear

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Delhi58Mumbai28Chandigarh7Jaipur4Lucknow4Visakhapatnam2Pune2Bangalore2Nagpur1Hyderabad1Chennai1

Key Topics

Section 1475Section 1484Section 153C4Addition to Income4Section 148A2Section 143(3)2Section 682Section 133A2Section 153D2Reopening of Assessment

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1224/JPR/2024[2013-2014]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-2014
For Appellant: Sh. Tarun Mittal, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 133ASection 147Section 148Section 68Section 69C

144B of the Income Tax Act, [ for short “AO”] by the National Faceless Assessment Unit[ for short AO]. 2 Nirmal Kumar Agrawal vs. DCIT 2. In this appeal, the assessee has raised the following grounds: - 1. On the facts and circumstances of Ld. CIT (A) has erred in law as well as in facts in not allowing the condonation

2
Survey u/s 133A2

ANSHU SAHAI (HUF),JAIPUR vs. ACIT, CENTRAL CIRCLE, CENTRAL CIRCLE

ITA 468/JPR/2025[2018-19]Status: DisposedITAT Jaipur03 Nov 2025AY 2018-19
For Appellant: Sh. Rajeev Sogani, CA &For Respondent: Sh. Sanjay Dhariwal, CIT-DR
Section 115BSection 132Section 133ASection 153CSection 153D

1).\nThe above judgement also needs to be considered in the interpretation of the \nidentifying the block of 10 years of the section 153C of the Act. There are \nnumerous judgements wherein it has been held that provisions of section 158BD \nand 153C are in substance similar and in section 158BD the block period is not \ndependent upon the date

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

ITA 656/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Mar 2024AY 2018-19

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. S. B. Natani (FCA)For Respondent: Sh. Arvind Kumar (CIT)
Section 143(1)Section 143(3)Section 144BSection 147Section 148A

capital gain. In the result, impugned notice is quashed. Petition is disposed of. In view of the aforesaid submissions the Hon’ble ITAT is requested to quashed the proceedings initiated under section 148/148A. Cross objection Ground No. 2 In the facts and circumstances of the case the learned CIT Appeals erred in not quashing the assessment order which has been

RAGHAV COMMODITIES,JAIPUR vs. ITO WARD 6(2), JAIPUR

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

ITA 943/JPR/2024[2015-2016]Status: DisposedITAT Jaipur29 Nov 2024AY 2015-2016

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 142(1)Section 147Section 148Section 148A

Capital Services Private Limited and Padam Raj Agarwal HUF at substantial price difference (lower) in less than three minutes resulting in artificial volume in the market clearly 7 Raghav Commodities vs. ITO indicating that the loss claimed by the appellant is a pre-planned bogus fictitious loss suffered to evade tax liability in connivance with the above mentioned parties