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2 results for “section 68”+ Section 292Bclear

Sorted by relevance

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Key Topics

Section 1476Section 143(2)6Section 260A3Section 1433Section 69B3Section 292B2Section 143(3)2Section 1322Addition to Income2

COMMISSIONER OF INCOME vs. M/S C RAMAIAH REDDY

In the result, we do not find any merit in the appeal

ITA/192/2012HC Karnataka24 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 143(2)Section 143(3)Section 147Section 260Section 260ASection 292BSection 45(2)

68,180/- as long term capital gains and a sum of Rs.61,32,800/- as short term capital gains by invoking Section 45(2) of the Act. 3. The assessee preferred an appeal before the Commissioner of Income Tax (Appeals) on the ground that reopening of assessment is invalid since, no notice under Section

THE COMMISSIONER OF INCOME TAX, vs. M/S BAHUBALI NEMINATH MUTTIN,

The appeals are dismissed

ITA/5029/2011HC Karnataka13 Jul 2016

Bench: ANAND BYRAREDDY,RAGHVENDRA S.CHAUHAN

Section 132Section 143Section 153ASection 260ASection 40ASection 41Section 68Section 69B

68 of the I.T. Act at Rs.10,72,247/- was confirmed. The addition on account of gross profit on suppressed sales was deleted 5 and the addition under Section 41 (1) was confirmed. That order was challenged by both, the assessee as well as the Revenue before the Income Tax Appellate Tribunal (ITAT). The assessee had raised an additional