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365 results for “capital gains”+ Section 153Aclear

Sorted by relevance

Mumbai1,006 Delhi832 Jaipur365 Bangalore299 Hyderabad268 Chennai240 Ahmedabad146 Cochin119 Pune113 Chandigarh91 Nagpur75 Visakhapatnam73 Indore68 Guwahati42 Kolkata39 Ranchi35 Surat33 Karnataka28 Rajkot24 Dehradun23 Cuttack21 Lucknow19 Jodhpur18 Raipur14 Amritsar12 Allahabad7 Agra7 Telangana6 Kerala5 Patna5 Jabalpur5 Calcutta3 Varanasi2 SC1 Gauhati1 Rajasthan1

Key Topics

Section 153A160 Section 271A90 Section 143(3)85 Addition to Income73 Search & Seizure52 Section 271(1)(c)51 Section 13242 Section 6829 Section 139(1)28 Section 133A

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 998/JPR/2018[2011-12]Status: DisposedITAT Jaipur31 Dec 2018AY 2011-12

For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)

Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S KOTA DALL MILL, KOTA

ITA 1057/JPR/2018[2010-11]Status: Disposed

Showing 1–20 of 365 · Page 1 of 19

...

28

Undisclosed Income28

ITAT Jaipur

31 Dec 2018

AY 2010-11

For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)

Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 997/JPR/2018[2010-11]Status: DisposedITAT Jaipur31 Dec 2018AY 2010-11

For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)

Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 999/JPR/2018[2012-13]Status: DisposedITAT Jaipur28 Dec 2018AY 2012-13

For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)

Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 1279/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Apr 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 132(1)Section 139Section 143(3)Section 153ASection 154Section 270A

capital gain i.e in return of income filed u/s 139 prior to date of search and in return of income filed in response to notice u/s 153A, appellant has shown such income as business income. The Issue before ITAT was whether the assessee is entitled to revise its claim and alter its original position in 24 Ajay Bakliwal vs. ACIT

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

ITA 86/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 Jun 2022AY 2012-13

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

ITA 172/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 143Section 143(3)Section 153ASection 158B

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

ITA 171/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 143Section 143(3)Section 153ASection 158B

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

ITA 173/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 143Section 143(3)Section 153ASection 158B

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

POOJASHISH INFRASTRUCTURES PVT. LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed

ITA 1120/JPR/2018[2010-11]Status: DisposedITAT Jaipur08 Apr 2019AY 2010-11

For Appellant: Shri Vijay Goyal &For Respondent: Shri Varindar Mehta (CIT)

Section 1Section 132Section 143(3)Section 153ASection 68

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1103/JPR/2018[2013-14]Status: DisposedITAT Jaipur29 Jan 2019AY 2013-14

Section 132Section 143(3)Section 153ASection 153B(1)(b)

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1102/JPR/2018[2012-13]Status: DisposedITAT Jaipur29 Jan 2019AY 2012-13

Section 132Section 143(3)Section 153ASection 153B(1)(b)

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1104/JPR/2018[2015-16]Status: DisposedITAT Jaipur29 Jan 2019AY 2015-16

Section 132Section 143(3)Section 153ASection 153B(1)(b)

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1101/JPR/2018[2011-12]Status: DisposedITAT Jaipur29 Jan 2019AY 2011-12

Section 132Section 143(3)Section 153ASection 153B(1)(b)

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1230/JPR/2018[2016-17]Status: DisposedITAT Jaipur29 Jan 2019AY 2016-17

Section 132Section 143(3)Section 153ASection 153B(1)(b)

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1100/JPR/2018[2010-11]Status: DisposedITAT Jaipur29 Jan 2019AY 2010-11

Section 132Section 143(3)Section 153ASection 153B(1)(b)

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 1024/JPR/2018[2010-11]Status: DisposedITAT Jaipur29 Jan 2019AY 2010-11

Section 132Section 143(3)Section 153ASection 153B(1)(b)

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 1026/JPR/2018[2015-16]Status: DisposedITAT Jaipur29 Jan 2019AY 2015-16

Section 132Section 143(3)Section 153ASection 153B(1)(b)

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 1025/JPR/2018[2013-14]Status: DisposedITAT Jaipur29 Jan 2019AY 2013-14

Section 132Section 143(3)Section 153ASection 153B(1)(b)

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

ACIT, JAIPUR vs. RATAN KANWAR RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

ITA 322/JPR/2021[2012-13]Status: DisposedITAT Jaipur18 Oct 2022AY 2012-13

For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@

Section 143Section 153ASection 68

section 153A of the Act is a better case scenario, where there is no such requirement in the Act. ACIT vs. Mahendra Singh Ratnawat & Ors Therefore, the finding of the Hon'ble Supreme Court will be applicable with more force in such cases. Thus, it is clear from the above discussion that there was incriminating material in this case