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2 results for “capital gains”+ Section 133Aclear

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Key Topics

Section 133A2Section 1482Addition to Income2Survey u/s 133A2

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

ITA 405/JODH/2024[2014-15]Status: DisposedITAT Jodhpur17 Jun 2025AY 2014-15
Section 133A

133A which was carried\nout at the premises of the Assessee, excess stock of gold and silver ornaments were\nfound and in the return of income subsequently filed by the Assessee, he had\nincluded the value of excess stock as part of closing stock inventory. However the\nAO observed that the said disclosure was not consistent with the provisions

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed

ITA 529/JODH/2023[2013-14]Status: DisposedITAT Jodhpur25 Jun 2025AY 2013-14
Section 132Section 133ASection 142(1)
Section 147
Section 148
Section 151
Section 250
Section 68

133A from business premises\nof Sanjaysha.\nOn going through the CD as well as documents, it is seen that the assessee\nhas done transaction in FY 2012-13 relevant to AY 2013-14and she has bought\n230076 equity shares of Safal Herbs Ltd. at a price of Rs. 42,68,762/- and sold the\nsame quantity