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98 results for “capital gains”+ Section 158clear

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Key Topics

Section 143(3)77Addition to Income72Section 153A51Section 14451Section 271(1)(c)41Disallowance29Section 26325Section 13222Section 14821

OMPRAKASH,DHOLPUR vs. ITO WARD 4 BHARATPUR, BHARATPUR

In the result, the both the appeals of the assessee are allowed for statistical\npurposes as indicated hereinabove\nOrder pronounced in the open court on\n17/01/2025

ITA 1255/JPR/2024[2012-13]Status: DisposedITAT Jaipur17 Jan 2025AY 2012-13
For Appellant: Shri Rahual Pandya, AdvFor Respondent: Shri Gautam Singh Choudhary (JCIT-DR)
Section 147Section 148oSection 2(14)Section 271(1)(C)Section 45

158 taxmann.com 507 (Kolkata - Trib.)held that “Section 2(14), read\nwith section 54B, of the Income-tax Act, 1961 Capital gains

SITA DEVI AGARWAL,JAIPUR vs. ITO, WD-4(1), JAIPUR

Showing 1–20 of 98 · Page 1 of 5

Section 143(2)21
Survey u/s 133A17
Business Income15

In the result, the appeal filed by the assessee is allowed

ITA 56/JPR/2022[2014-15]Status: DisposedITAT Jaipur18 Oct 2022AY 2014-15
For Appellant: Shri C.M. Batwara, AdvocateFor Respondent: Mrs. Monisha Choudhary, JCIT
Section 10(38)Section 143(2)Section 68Section 69C

section 68 or not. In the case of NR Portfolio, it was held that the genuineness and credibility are deeper and obtrusive. Similarly, the bank statements provided by the assessee to prove the genuineness of the transactions cannot be considered in view of the judgment of Hon'ble court in the case of Pratham Telecom India Pvt Ltd, wherein

ACIT, CC-4, JAIPUR vs. SMT. ASHA JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 159/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT, CC-4, JAIPUR vs. SMT. SANGEETA MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 160/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 161/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 153/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 164/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 162/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 156/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 152/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 165/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

RAM SHRAN KATTA, 257, KATTA STREET, JAIN MANDIR WALI GALI, DURGAPURA, JAIPUR,JAIPUR vs. ITO WARD-6(4), JAIPUR

In the result, the appeals of the assessee are allowed

ITA 623/JPR/2019[2010-11]Status: DisposedITAT Jaipur30 Dec 2024AY 2010-11
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 132Section 153ASection 153CSection 50C

158 (Calcutta) in which it\nwas held that:\n\"....For the aforesaid reasons, we are of the opinion that the valuation by the\ndepartmental valuation officer, contemplated under Section 50C, is required to\navoid miscarriage of justice. The legislature did not intend that the capital gain

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

ITA 155/JPR/2020[2015-16]Status: DisposedITAT Jaipur26 Sept 2022AY 2015-16
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)
Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

capital gain made u/s 68 of the Act and also deleted the disallowance of addition of commission u/s 69C of the Act. Against the said relief granted by the CIT(A) to the assessee, the revenue has preferred an appeal before us on the grounds as mentioned here in above paras. 8. Before, we deal the appeal of the revenue

ACIT, C.C. -4, JAIPUR vs. MAVERICK COMMODITY BROKERS PVT. LTD., JAIPUR

In the result appeals of the revenue are dismissed

ITA 27/JPR/2020[2014-15]Status: DisposedITAT Jaipur26 Sept 2022AY 2014-15
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)
Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

capital gain made u/s 68 of the Act and also deleted the disallowance of addition of commission u/s 69C of the Act. Against the said relief granted by the CIT(A) to the assessee, the revenue has preferred an appeal before us on the grounds as mentioned here in above paras. 8. Before, we deal the appeal of the revenue

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

ITA 157/JPR/2020[2014-15]Status: DisposedITAT Jaipur26 Sept 2022AY 2014-15
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)
Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

capital gain made u/s 68 of the Act and also deleted the disallowance of addition of commission u/s 69C of the Act. Against the said relief granted by the CIT(A) to the assessee, the revenue has preferred an appeal before us on the grounds as mentioned here in above paras. 8. Before, we deal the appeal of the revenue

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

ITA 158/JPR/2020[2015-16]Status: DisposedITAT Jaipur26 Sept 2022AY 2015-16
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)
Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

capital gain made u/s 68 of the Act and also deleted the disallowance of addition of commission u/s 69C of the Act. Against the said relief granted by the CIT(A) to the assessee, the revenue has preferred an appeal before us on the grounds as mentioned here in above paras. 8. Before, we deal the appeal of the revenue

ACIT, CC-4, , JAIPUR vs. SHRI ANSHUL JAIN, JAIPUR

In the result appeals of the revenue are dismissed

ITA 163/JPR/2020[2014-15]Status: DisposedITAT Jaipur26 Sept 2022AY 2014-15
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)
Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

capital gain made u/s 68 of the Act and also deleted the disallowance of addition of commission u/s 69C of the Act. Against the said relief granted by the CIT(A) to the assessee, the revenue has preferred an appeal before us on the grounds as mentioned here in above paras. 8. Before, we deal the appeal of the revenue

RAM SHARAN KATTA, 257, KATTA STREET, JAIN MANDIR WALI GALI, DURGAPURA, JAIPUR,JAIPUR vs. ITO WARD-6(4), JAIPUR, WARD-6(4), JAIPUR

In the result, the appeals of the assessee are allowed

ITA 622/JPR/2019[2009-10]Status: DisposedITAT Jaipur30 Dec 2024AY 2009-10
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 132Section 153ASection 153CSection 50C

158 (Calcutta) in which it\nwas held that:\n\"....For the aforesaid reasons, we are of the opinion that the valuation by the\ndepartmental valuation officer, contemplated under Section 50C, is required to\navoid miscarriage of justice. The legislature did not intend that the capital gain

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 437/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Dec 2024AY 2011-12
Section 142(1)Section 143(3)Section 144Section 153A

158 (Calcutta) in which it was held that “....For the\naforesaid reasons, we are of the opinion that the valuation by the departmental\nvaluation officer, contemplated under Section 50C, is required to avoid miscarriage of\njustice. The legislature did not intend that the capital gain

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory