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

In the result, the appeal of the assessee is allowed

short term capital gain on such shares under Income Tax Declaration Scheme, and paid tax @45%, which stood

INCOME TAX OFFICER, JAIPUR vs. RENU AGARWAL, JAIPUR

In the result, appeal of the Revenue is dismissed

short term capital gain. This gain is part of\noverall short term capital gain of Rs.3

SHRI ARNAV GOYAL,JAIPUR vs. ITO, WARD-2(4), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

short period does not mean that the transaction is “bogus” if the documentation and evidences cannot be faulted. Surya Prakash Toshniwal HUF vs ITO (ITAT Kolkata) (Caselaws PB Pages 85-93) Bogus capital gains from penny stocks: Long Term

RAJRAJESHWARI GUPTA ,KOTA vs. ITO , WARD 1(1),KOTA, KOTA

In the result, the appeal of the assessee is allowed with no orders as to costs

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

short-term capital gain near to this amount of long-term capital loss amounting to Rs. 20,36,700/- resulting

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

Term Capital Gain (A-B)\n1,74,728\nTherefore, it is submitted that short term capital gain

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

Term Capital Gain (A-B)\n1,74,728\nTherefore, it is submitted that short term capital gain

SHRI ASHNUTH GOYAL,JAIPUR vs. ACIT, WARD -1(3), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Him. Thus, The Addition Of Rs. 30,04,864/- So Uphold Deserves To Be Deleted. Shri Ashnuth Goyal Vs Acit, Ward 1(3), Jaipur

short period does not mean that the transaction is “bogus” if the documentation and evidences cannot be faulted. Surya Prakash Toshniwal HUF vs ITO (ITAT Kolkata) (Caselaws Paper Book Pages 85-93) SHRI ASHNUTH GOYAL VS ACIT, WARD 1(3), JAIPUR Bogus capital gains from penny stocks: Long Term

KIRAN YADAV,JAIPUR vs. INCOME TAX OFFICER, WARD-1(3), JAIPUR, JAIPUR

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

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

Term Capital Gain at Rs.3,67,682/-(as per enclosed Computation Sheet) as against Rs.2,67,280/- (declared in the Return originally filed on 30.4.2021) after claiming Indexed Cost of Plot at Rs.2,06,624/-, Development Cost on construction of Boundary Wall of Rs. 5,35,799/-, 6 KIRAN YADAV VS ITO, WARED 1(3), JAIPUR Indexed Cost

SHRI MADAN LAL SHARMA,JAIPUR vs. ITO, WARD-1, , BHARATPUR

In the result, appeal filed by the revenue is allowed statistically and

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

Capital Gains to arise, be it Short Term or Long Term, there has to be transfer of the Capital

ITO, WARD-1, BHARATPUR vs. SHRI MADAN LAL SHARMA, JAIPUR

In the result, appeal filed by the revenue is allowed statistically and

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

Capital Gains to arise, be it Short Term or Long Term, there has to be transfer of the Capital

CHANDRA PRAKASH JAIN,JAIPUR vs. CIRCLE 1, JPR, JAIPUR

In the result, ground raised by the assessee is partly allowed

Bench: Shri Gagan Goyal & Shri Narinder Kumar

Term Capital Gain and Short-Term Capital gain as manipulated by the assessee and earned from

PAWAN GUPTA,KOTA vs. ITO WARD 1(3) KOTA , KOTA

In the result, the appeal of the assessee is allowed with no orders as to costs

short-term capital gain near to this amount of long-term capital loss amounting to\nRs. 20,36,700/- resulting

MADAN MOHAN GUPTA ,KOTA vs. ITO WARD 1(3) , KOTA

short-term capital gain near to this amount of long-term capital loss\namounting to Rs. 20,36,700/- resulting

MAZHAR ILAHI SHAMSI,JAIPUR vs. ITO, WARD 1(1), JAIPUR, JAIPUR

In the result, appeal of the Assessee is partly allowed as per the terms indicated above

Bench: Dr. Manish Borad

term capital gain‟ at Rs.3,96,516/- and „short term capital gain‟ at Rs. 84,562/-. 5. I have

NIKHIL KHANDELWAL,KOTA vs. ITO WD-2(2), KOTA

In the result, the appeal of the assessee is allowed

Bench: The Hearing.”

Capital gains (whether relating to short-term capital assets or any other capital assets). 4 Nikhil

SUMIT GOEL,JAIPUR vs. INCOME TAX OFFICER , JAIPUR

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

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

term capital gain, whereas the assessee has not earned any exempted income or any capital gain income during the year under consideration. The learned AO did not provide any material during the assessment proceedings or even after framing the assessment order on which he has relied upon and made the addition. The Learned AO has also

BITTHAL DAS PARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3 , JAIPUR

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

Bench: Him. 2. In This Appeal, The Assessee Has Raised The Following Grounds: -

short AO) before him. 2. In this appeal, the assessee has raised the following grounds: - “1. That on the facts and in the circumstances of the case the learned CIT(A) is wrong. unjust and has erred in law in confirming penalty of Rs. 1,91,375/-/- imposed by the learned

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD, KOTA

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

capital gain offered in computation of taxable income. Short term capital loss on merger of foreign Subsidiary