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453 results for “capital gains”+ Unexplained Cash Creditclear

Sorted by relevance

Mumbai1,434 Delhi807 Kolkata453 Jaipur374 Chennai326 Ahmedabad294 Bangalore212 Surat207 Hyderabad195 Indore133 Cochin111 Pune110 Chandigarh90 Nagpur87 Calcutta48 Amritsar46 Guwahati45 Rajkot42 Visakhapatnam35 Lucknow32 Panaji31 Raipur31 Agra21 Cuttack20 Jodhpur16 Patna14 Ranchi9 Karnataka8 Jabalpur7 SC5 Allahabad3 Rajasthan3 Telangana3 Orissa2 Varanasi2 Dehradun2 ASHOK BHAN DALVEER BHANDARI1 Kerala1

Key Topics

Section 6891 Addition to Income73 Section 143(3)72 Unexplained Cash Credit47 Section 14746 Section 10(38)46 Section 14841 Long Term Capital Gains38 Capital Gains26

SUSHILA DEVI MUNDHRA ,KOLKATA vs. ITO, WARD - 36(2) , KOLKATA

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2593/KOL/2018[2014-15]Status: DisposedITAT Kolkata31 Oct 2022AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

capital gain as unexplained cash credit along with an addition in respect of unexplained commission expenditure at Rs.18,980/- and disallowance

ANIL KUMAR AGARWALA,SILIGURI vs. I.T.O.,WARD-1(1), SILIGURI

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2467/KOL/2019[2015-16]Status: DisposedITAT Kolkata31 Oct 2022AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

capital gain as unexplained cash credit along with an addition in respect of unexplained commission expenditure at Rs.18,980/- and disallowance

Showing 1–20 of 453 · Page 1 of 23

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Section 143(2)20

SHRUTI MUNDHRA ,KOLKATA vs. ITO, WARD - 36(2) , KOLKATA

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2606/KOL/2018[2014-15]Status: DisposedITAT Kolkata31 Oct 2022AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

capital gain as unexplained cash credit along with an addition in respect of unexplained commission expenditure at Rs.18,980/- and disallowance

RAJENDRA KUMAR GUPTA,KOLKATA vs. I.T.O.,WARD-36(1), KOLKATA

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2175/KOL/2019[2015-16]Status: DisposedITAT Kolkata31 Oct 2022AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

capital gain as unexplained cash credit along with an addition in respect of unexplained commission expenditure at Rs.18,980/- and disallowance

SUMIT BAJAJ ,KOLKATA vs. ITO, WARD - 36(2) , KOLKATA

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2553/KOL/2018[2014-15]Status: DisposedITAT Kolkata31 Oct 2022AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

capital gain as unexplained cash credit along with an addition in respect of unexplained commission expenditure at Rs.18,980/- and disallowance

MAMTA DEVI AGARWALA,SILIGURI vs. I.T.O.,WARD-2(1), SILIGURI

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2468/KOL/2019[2015-16]Status: DisposedITAT Kolkata31 Oct 2022AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

capital gain as unexplained cash credit along with an addition in respect of unexplained commission expenditure at Rs.18,980/- and disallowance

ARUN ROY ,SILIGURI vs. DCIT, CIRCLE - 1, SILIGURI

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2456/KOL/2018[2015-16]Status: DisposedITAT Kolkata31 Oct 2022AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

capital gain as unexplained cash credit along with an addition in respect of unexplained commission expenditure at Rs.18,980/- and disallowance

PREMLATA BAID,KOLKATA vs. D.C.I.T CC - XXVII,KOLKATA, KOLKATA

In the result, the appeals of the respective assessees are allowed

ITA 543/KOL/2013[2005-06]Status: DisposedITAT Kolkata16 Dec 2015AY 2005-06

Bench: : Shri M. Balaganesh

Section 132Section 68

capital gains could be treated as unexplained cash credit u/s 68 of the Act. Since the issues involved are identical

M/S GANESHMULL BIJAY SINGH BAID (HUF),KOLKATA vs. D.C.I.T CC - XXVII,KOLKATA, KOLKATA

In the result, all the appeals of the respective assessee are allowed

ITA 544/KOL/2013[2005-06]Status: DisposedITAT Kolkata04 Dec 2015AY 2005-06

Bench: : Shri M. Balaganesh

For Appellant: Shri Ravi Tulsiyan, FCA, ld.ARFor Respondent: Shri Sujit Kumar Das, JCIT, ld.Sr. DR

Section 132Section 68

capital gains could be treated as unexplained cash credit u/s 68 of the Act. Since the issues involved are identical

M/S. BARDHAMAN DHARMARAJ PAPER MILL PVT. LTD.,BURDWAN vs. ACIT, CIRCLE-2, BURDWAN

ITA 1187/KOL/2019[2015-16]Status: DisposedITAT Kolkata03 Jan 2020AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year : 2015-16

Section 143(3)Section 68

unexplained cash credit on account of alleged non-genuine transactions with the 3 companies – namely, Celebration Vintrade Pvt. Ltd., Nice Commotrade Pvt. Ltd., and Samrat Rice Mill Pvt. Ltd. I have looked at the merits of the assessee after perusing the material on record & statement of facts in the appeal. i. M/s Celebration Vintrade Pvt. Ltd. – 21,50,000 shares

ACIT, CIRCLE-1, BURDWAN, BURDWAN vs. M/S. BARDHAMAN DHARMARAJ PAPER MILL PVT. LTD., BURDWAN

ITA 910/KOL/2019[2015-16]Status: DisposedITAT Kolkata03 Jan 2020AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year : 2015-16

Section 143(3)Section 68

unexplained cash credit on account of alleged non-genuine transactions with the 3 companies – namely, Celebration Vintrade Pvt. Ltd., Nice Commotrade Pvt. Ltd., and Samrat Rice Mill Pvt. Ltd. I have looked at the merits of the assessee after perusing the material on record & statement of facts in the appeal. i. M/s Celebration Vintrade Pvt. Ltd. – 21,50,000 shares

M/S. GATEWAY FINANCIAL SERVICES LTD., ,KOLKATA vs. ACIT, CC - 3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 982/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

capital gain is bogus and additions were made u/s 68 of the Act for unexplained cash credit towards bogus long

PRATIK AGARWAL BENEFICIARY TRUST ,KOLKATA vs. ACIT, C.C.-3(1), , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 2068/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

capital gain is bogus and additions were made u/s 68 of the Act for unexplained cash credit towards bogus long

PINKY AGARWAL ,KOLKATA vs. ACIT, CC-3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 984/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

capital gain is bogus and additions were made u/s 68 of the Act for unexplained cash credit towards bogus long

M/S. NISHIT AGARWAL BENEFICIARY TRUST ,KOLKATA vs. ACIT, CC - 3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 983/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

capital gain is bogus and additions were made u/s 68 of the Act for unexplained cash credit towards bogus long

CHAINROOP BOHRA.,KOLKATA vs. DCIT CC - XXVII/CAL., KOLKATA

In the result, all these four appeals of the assessees are allowed

ITA 24/KOL/2013[2005-06]Status: DisposedITAT Kolkata09 Oct 2015AY 2005-06

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 131Section 132Section 132(4)Section 143(1)Section 148

capital gain arising from the sale of shares of the two Companies should not be treated as bogus and the corresponding amounts should not be added to their total income as unexplained cash credits

SRI SANJEEV JHUNJHUNWALA,HOWRAH vs. ITO, WARD - 36(3), KOLKATA , KOLKATA

ITA 1919/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Jan 2019AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/S. Salkia, Howrah-711106 Place (West), Kolkata- [Pan No.Aeypj 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/S. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [Pan No.Acppj 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala Income Tax Officer, बनाम / (Huf), 77/79 Sri Arobinda Ward-48(4), 3, Govt. V/S. Road, Salkia, Howrah- Place (West), Kolkata- 711106 700 101 [Pan No.Aaehs 5311 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Ashok Jhunjhunwala, Income Tax Officer, बनाम / 109, Netaji Subhas Road, Ward-34(2), Aayakar V/S. Goyee House, Kolkata-001 Bhawan, Poorva, [Pan No.Acppj 8990 D] Kolkata-700 107

Section 10(38)Section 143(3)Section 68

Capital Gains of ₹9,40,715/-, ₹9,37,290/-, ₹9,12,979/-, ₹9,89,150/- & ₹9,15,209/-; respectively to be unexplained cash credit

SRI SANJEEV JHUNJHUNWALA, HUF,HOWRAH vs. ITO, WARD - 48(4), KOLKATA , KOLKATA

ITA 1920/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Jan 2019AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/S. Salkia, Howrah-711106 Place (West), Kolkata- [Pan No.Aeypj 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/S. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [Pan No.Acppj 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala Income Tax Officer, बनाम / (Huf), 77/79 Sri Arobinda Ward-48(4), 3, Govt. V/S. Road, Salkia, Howrah- Place (West), Kolkata- 711106 700 101 [Pan No.Aaehs 5311 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Ashok Jhunjhunwala, Income Tax Officer, बनाम / 109, Netaji Subhas Road, Ward-34(2), Aayakar V/S. Goyee House, Kolkata-001 Bhawan, Poorva, [Pan No.Acppj 8990 D] Kolkata-700 107

Section 10(38)Section 143(3)Section 68

Capital Gains of ₹9,40,715/-, ₹9,37,290/-, ₹9,12,979/-, ₹9,89,150/- & ₹9,15,209/-; respectively to be unexplained cash credit

SRI ASHOK JHUNJHUNWALA ,HOWRAH vs. ITO, WARD - 34(2), KOLKATA , KOLKATA

ITA 1921/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Jan 2019AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/S. Salkia, Howrah-711106 Place (West), Kolkata- [Pan No.Aeypj 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/S. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [Pan No.Acppj 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala Income Tax Officer, बनाम / (Huf), 77/79 Sri Arobinda Ward-48(4), 3, Govt. V/S. Road, Salkia, Howrah- Place (West), Kolkata- 711106 700 101 [Pan No.Aaehs 5311 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Ashok Jhunjhunwala, Income Tax Officer, बनाम / 109, Netaji Subhas Road, Ward-34(2), Aayakar V/S. Goyee House, Kolkata-001 Bhawan, Poorva, [Pan No.Acppj 8990 D] Kolkata-700 107

Section 10(38)Section 143(3)Section 68

Capital Gains of ₹9,40,715/-, ₹9,37,290/-, ₹9,12,979/-, ₹9,89,150/- & ₹9,15,209/-; respectively to be unexplained cash credit

SMT. SANGITA JHUNJHUNWALA ,HOWRAH vs. ITO, WARD - 47(2), KOLKATA , KOLKATA

ITA 1918/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Jan 2019AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/S. Salkia, Howrah-711106 Place (West), Kolkata- [Pan No.Aeypj 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/S. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [Pan No.Acppj 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala Income Tax Officer, बनाम / (Huf), 77/79 Sri Arobinda Ward-48(4), 3, Govt. V/S. Road, Salkia, Howrah- Place (West), Kolkata- 711106 700 101 [Pan No.Aaehs 5311 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Ashok Jhunjhunwala, Income Tax Officer, बनाम / 109, Netaji Subhas Road, Ward-34(2), Aayakar V/S. Goyee House, Kolkata-001 Bhawan, Poorva, [Pan No.Acppj 8990 D] Kolkata-700 107

Section 10(38)Section 143(3)Section 68

Capital Gains of ₹9,40,715/-, ₹9,37,290/-, ₹9,12,979/-, ₹9,89,150/- & ₹9,15,209/-; respectively to be unexplained cash credit