Search: capital gains

2 results for “capital gains”+ Section 153B(1)(b)clear

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Key Topics

Section 2636 Section 143(3)2 Section 153A2 Revision u/s 2632

VISHNU GOYAL,JODHPUR vs. PR. CIT, CENTRAL, JAIPUR

In the result, both the appeals filed by the assessee are allowed

ITA 46/JODH/2022[2012-13]Status: DisposedITAT Jodhpur04 Nov 2022AY 2012-13

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(3)Section 153ASection 263

153B(1)(a) of the Act). The Ld PCIT, upon examination of assessment records both the years, took the view that the assessing officer has not conducted proper enquiries/verification while passing the assessment orders. Accordingly, he initiated revision proceedings u/s 263 of the Act. 3. We shall first take up the revision order passed

VISHNU GOYAL,JODHPUR vs. PR. CIT, CENTRAL, JAIPUR

In the result, both the appeals filed by the assessee are allowed

ITA 47/JODH/2022[2013-14]Status: Disposed