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2 results for “capital gains”+ Survey u/s 133Aclear

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Key Topics

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

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 147Section 148Section 151Section 250Section 68

Survey proceedings under section 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

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

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

u/s 69, 69B or 69D is like an open ended\nhypothesis which is not supported by any specific finding that the matter\nshall fall under which of the specific sections and how the conditions stated\ntherein are satisfied before the said provisions are invoked. It is like laying\na general rule, which to our mind is beyond the mandate