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11 results for “capital gains”+ Section 74clear

Sorted by relevance

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Key Topics

Section 153A16Section 143(3)9Section 2638Addition to Income8Section 10(38)4Section 1324Section 139(1)4Long Term Capital Gains4Bogus/Accommodation Entry

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

4
Penny Stock4
Search & Seizure4
Undisclosed Income4

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

ITA 26/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

Section 143(3)Section 263

74,31,560/- . The AO completed the assessment on 26/12/2018 determining totaling total income of the assessee at Rs. 1,07,35,280/-. Thereafter, the ld. PCIT had issued a show cause notice dated 22/02/2021 which was served upon the assessee. In response to the notice U/s 263 of the Act, the assessee submitted reply before the ld. PCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, JODHPUR vs. SOHANRAJ BALAR, PALI

In the result, appeal of the Revenue is dismissed

ITA 288/JODH/2023[2013-14]Status: DisposedITAT Jodhpur30 Oct 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Smt. Runi Pal-CIT-DR
Section 10(38)Section 132Section 139(1)Section 143(3)Section 153A

74,960/-, which was the same figure as in his original return filed under section 139(1) on 28.09.2013. 5.1 The Assessing Officer completed assessment under section 153A read with section 143(3) on 27.12.2017 determining the income at Rs.30,55,730/-. In doing so, he treated the Long Term Capital Gain

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR vs. KALAWATI DEVI, PALI

In the result, appeal of the Revenue is dismissed

ITA 291/JODH/2023[2013-14]Status: DisposedITAT Jodhpur30 Oct 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Smt. Runi Pal-CIT-DR
Section 10(38)Section 132Section 139(1)Section 143(3)Section 153A

74,960/-, which was the same figure as in his original return filed under section 139(1) on 28.09.2013. 5.1 The Assessing Officer completed assessment under section 153A read with section 143(3) on 27.12.2017 determining the income at Rs.30,55,730/-. In doing so, he treated the Long Term Capital Gain

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR vs. VINESH KUMAR BALAR, PALI

In the result, appeal of the Revenue is dismissed

ITA 289/JODH/2023[2013-14]Status: DisposedITAT Jodhpur30 Oct 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Smt. Runi Pal-CIT-DR
Section 10(38)Section 132Section 139(1)Section 143(3)Section 153A

74,960/-, which was the same figure as in his original return filed under section 139(1) on 28.09.2013. 5.1 The Assessing Officer completed assessment under section 153A read with section 143(3) on 27.12.2017 determining the income at Rs.30,55,730/-. In doing so, he treated the Long Term Capital Gain

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR vs. PRAVEEN BALAR, PALI

In the result, appeal of the Revenue is dismissed

ITA 287/JODH/2023[2011-12]Status: DisposedITAT Jodhpur30 Oct 2025AY 2011-12

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Smt. Runi Pal-CIT-DR
Section 10(38)Section 132Section 139(1)Section 143(3)Section 153A

74,960/-, which was the same figure as in his original return filed under section 139(1) on 28.09.2013. 5.1 The Assessing Officer completed assessment under section 153A read with section 143(3) on 27.12.2017 determining the income at Rs.30,55,730/-. In doing so, he treated the Long Term Capital Gain

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

ITA 111/JODH/2020[2013-14]Status: DisposedITAT Jodhpur28 Jan 2021AY 2013-14

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

Section 250

74 days in filing the present appeal. 5. On the other hand, the ld DR has vehemently opposed the prayer for condonation of delay and submitted that the averments made in the application for condonation of delay as well as in the affidavits are not factually correct. The ld DR has further contended that adopting a liberal view in condoning

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

ITA 112/JODH/2020[2014-15]Status: DisposedITAT Jodhpur28 Jan 2021AY 2014-15

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

Section 250

74 days in filing the present appeal. 5. On the other hand, the ld DR has vehemently opposed the prayer for condonation of delay and submitted that the averments made in the application for condonation of delay as well as in the affidavits are not factually correct. The ld DR has further contended that adopting a liberal view in condoning

SATYA NARAYAN DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

ITA 35/JODH/2021[2015-16]Status: DisposedITAT Jodhpur07 Sept 2021AY 2015-16
For Appellant: Sh. Mohit Soni (Adv.)For Respondent: Smt. Sanchita Kumar (CIT-DR)
Section 143(3)Section 263

gains. The assessee had maintained books of accounts which are subject to audit as per provision of law. The case of assessee was selected for 2 Shri Satya Narayan Dhoot, Jodhpur vs. ACIT, Circle-03, Jodhpur limited scrutiny on various issues and accordingly, the Ld AO had issued a query letter asking various queries/questions including the question about claim

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

ITA 30/JODH/2020[2014-15]Status: DisposedITAT Jodhpur12 Jan 2023AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Venkatesh V. (JCIT-Sr.DR)
Section 143(1)

74,34,189 were squared up after 31.03.2014 against supply of Assets & Equipments as per Ledger a/c enclosed again for ready reference. Total 8,85,08,618 Considering the facts of the case and above details, I find force in the appellant's claim. It may be noted that all these details were submitted by the appellant before

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

ITA 502/JODH/2018[2004-05]Status: DisposedITAT Jodhpur03 Aug 2023AY 2004-05

Bench: Its Hearing Before Your Honour.”

Section 143(2)Section 143(3)Section 36(1)(iii)

section 143(3)/254 of the Income Tax Act, by ACIT, Circle-01, Jodhpur[ here in after reffered to as “ld. AO”]. 2. The assessee has marched this appeal on the following grounds:- “1. That on the facts and in the circumstances of the case, Ld. CIT(A) erred in sustaining the disallowance of interest