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3 results for “capital gains”+ Section 244aclear

Sorted by relevance

Mumbai77Delhi30Jaipur17Bangalore12Ahmedabad11Chandigarh8Cochin6Dehradun4Indore4Kolkata3Lucknow3Rajkot2Chennai2Pune1Hyderabad1

Key Topics

Section 80P6Section 80P(2)(a)4Section 244A2Section 143(3)2Section 271(1)(c)2Section 282Business Income2Deduction2Penalty2Disallowance

VINAI SHUKLA,LUCKNOW vs. ACIT-1, LUCKNOW NEW, LUCKNOW

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

ITA 624/LKW/2024[2017-18]Status: DisposedITAT Lucknow12 Sept 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.624/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2017-18 Vinai Shukla V. Acit-1, Lucknow New 2/280, Vikas Khand Gomti Lucknow Nagar, Lucknow-226010. Pratyaksh Kar Bhawan, Lucknow-226001. Pan:Asnps3558C अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Ms Shweta Mittal, Ca प्रत्यर्थी कक और से /Respondent By: Shri Prajesh Srivastava, Sr. Dr सुनवाई कक तारीख / Date Of Hearing: 21 08 2025 घोर्णा कक तारीख/ Date Of 12 09 2025 Pronouncement: आदेश / O R D E R

For Appellant: Ms Shweta Mittal, CAFor Respondent: Shri Prajesh Srivastava, Sr. DR
Section 143(2)Section 153Section 50C

Capital Gain and assessed total income at Rs.1,41,36,990/-. Aggrieved against this, the assessee carried the matter an appeal before the Ld. CIT(A), who after considering the submissions dismissed the appeal of the assessee. Now, the assessee is in appeal before this Tribunal. 3. The assessee has taken multiples grounds including the grounds that adequate opportunity

2

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

ITA 295/LKW/2023[2015-16]Status: DisposedITAT Lucknow18 Sept 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs
Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

244A of the Income Tax Act 1961 without allowing deduction u/s 80P(2)(a)(iii) when this interest is directly linked with and attributable to the appellant's activity of marketing of sugar cane grown by its members which activity falls u/s 80P(2)(a)(iii) of the Income Tax Act of 1961. ITA No.295/LKW/2023 Page

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

ITA 294/LKW/2023[2014-15]Status: DisposedITAT Lucknow18 Sept 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs
Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

244A of the Income Tax Act 1961 without allowing deduction u/s 80P(2)(a)(iii) when this interest is directly linked with and attributable to the appellant's activity of marketing of sugar cane grown by its members which activity falls u/s 80P(2)(a)(iii) of the Income Tax Act of 1961. ITA No.295/LKW/2023 Page