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7 results for “capital gains”+ Section 192clear

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Key Topics

Section 153A16Section 145(3)9Section 1399Section 1328Addition to Income7Section 2504Section 234A4Section 143(1)(a)4Natural Justice4

SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

ITA 712/JODH/2024[2013-14]Status: DisposedITAT Jodhpur01 Jan 2025AY 2013-14

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

Section 139Section 147Section 148Section 151Section 50CSection 54F

capital gain is concerned. The word “assessee” must be given.a wide and liberal interpretation so as to include his legal heir also. There is no warrant for giving too strict an interpretation to the word ‘assessee’ as that would frustrate the object of granting the exemption and what is more, in the instance case, the very same assessee, immediately after

Section 1482
Deduction2
Disallowance2

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, appeals of the assessee are partly allowed

ITA 708/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 May 2025AY 2015-16
Section 132Section 145(3)Section 153ASection 234ASection 250

192 (SC) where it is held that when two views are possible on an\nissue, the view in favour of the assessee has to be preferred. And also many High court\nalso held the same.\nAs in the latest decisions of Honble Delhi High court of Pr. CIT v/s N.S. Software (Firm)\n403 ITR 259 (2018) in which

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

192 (SC) where it is held that when two views are possible on an\nissue, the view in favour of the assessee has to be preferred. And also many High court\nalso held the same.\nAs in the latest decisions of Honble Delhi High court of Pr. CIT v/s N.S. Software (Firm)\n403 ITR 259 (2018) in which

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT- CENTRAL CIRCLE-1 UDIAPUR, UDAIPUE

ITA 707/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 May 2025AY 2014-15
Section 132Section 145(3)Section 153ASection 234ASection 250

192 (SC) where it is held that when two views are possible on an\nissue, the view in favour of the assessee has to be preferred. And also many High court\nalso held the same.\nAs in the latest decisions of Honble Delhi High court of Pr. CIT v/s N.S. Software (Firm)\n403 ITR 259 (2018) in which

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 145(3)Section 153ASection 234ASection 250

192 (SC) where it is held that when two views are possible on an issue, the view in favour of the assessee has to be preferred. And also many High court also held the same. As in the latest decisions of Honble Delhi High court of Pr. CIT v/s N.S. Software (Firm) 403 ITR 259 (2018) in which

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

ITA 108/JODH/2023[2018-19]Status: DisposedITAT Jodhpur21 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

192 ITD 0298 (Jaipur- Trib) Indian Geotechnical Services vs. ACIT (2021) 62 CCH 468 (Del- Trib) NCC Limited vs ACIT (2021) 63 CCH 60 (Hyd-Trib) Thus, the said amendment is prospective in nature and cannot be read for the subject AY. Amount is allowable as a deduction as it is paid within the ‘due date’ under

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

ITA 109/JODH/2023[2019-20]Status: DisposedITAT Jodhpur21 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

192 ITD 0298 (Jaipur- Trib) Indian Geotechnical Services vs. ACIT (2021) 62 CCH 468 (Del- Trib) NCC Limited vs ACIT (2021) 63 CCH 60 (Hyd-Trib) Thus, the said amendment is prospective in nature and cannot be read for the subject AY. Amount is allowable as a deduction as it is paid within the ‘due date’ under