Search: disallowance

5 results for “disallowance”+ Section 55Aclear

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Key Topics

Section 50C8 Section 143(3)4 Addition to Income4 Section 2503 Section 55A3 Capital Gains3 Section 9282 Section 50C(2)2 Section 43(6)2 Section 50C(1)

MANICK CHANDRA PAUL,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 614/KOL/2024[2014-15]Status: DisposedITAT Kolkata02 Jul 2024AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2014-15

For Appellant: Shri S. K. Tulsiyan, AdvocateFor Respondent: Shri Chandan Das, Addl. CIT, Sr. DR

Section 143(3)Section 2(47)Section 250Section 55ASection 80

55A r.w.s. 142A of the Act before finally computing the capital gains/loss in the hands of the assessee and the Ld. CIT(A) has illogically upheld such unlawful action of the AO on the sole allegation that the valuer visited the property after the assessee sold the same. 4. That, without any prejudice to the above

MANICK CHANDRA PAUL,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA

MANICK CHANDRA PAUL,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA

TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. DCIT, CIR.-4(1), KOLKATA

TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. DCIT, CIR.-4(1), KOLKATA

A.C.I.T.,CENTRAL CIRCLE-1(2), KOLKATA vs. M/S ESTIN TIE UP PVT. LTD., KOLKATA

M/S ESTIN TIE UP PVT. LTD.,KOLKATA vs. A.C.I.T., CENTRAL CIRCLE-1(2), KOLKATA