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9 results for “capital gains”+ Section 268Aclear

Sorted by relevance

Cochin31Delhi23Mumbai10Lucknow9Ahmedabad7Jaipur7Karnataka7Indore3Visakhapatnam2Jodhpur1Hyderabad1Patna1Pune1Raipur1Calcutta1

Key Topics

Section 268A17Section 5(2)15Section 615Bogus/Accommodation Entry9Penny Stock9Limitation/Time-bar9Condonation of Delay9Long Term Capital Gains5

INCOME TAX OFFICER-3(1), KANPUR vs. SHRI ARVIND KUMAR GUPTA, KANPUR

In the result, the appeal is held to be allowed for statistical purposes

ITA 174/LKW/2020[2015-16]Status: DisposedITAT Lucknow11 Jun 2025AY 2015-16

Bench: SH.KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: NoneFor Respondent: Sh. Sanjeev Krishna Sharma, Addl CIT (DR)
Section 143(3)Section 250Section 268A

Capital Gain to introduce unaccounted own money as exempt income in the form of LTCG on sale of shares and the assessee being fully aware of it is also a part of this manipulation. 2. The Ld. Commissioner of Income Tax (Appeals)-1, Kanpur has erred in law and on facts without appreciating the facts that the issue involved pertains

INCOME TAX OFFICER-1(3), KANPUR vs. SMT. RUMANA HAFEEZ, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 206/LKW/2020[2014-15]Status: DisposedITAT Lucknow24 Aug 2022AY 2014-15

Bench: Shri T. S. Kapoorassessment Year:2014-15

Section 268ASection 5(2)Section 6

Capital Gain on sale of shares. Later on, the CBDT, New Delhi vide circular no. 23 of 2019 dated 06.09.2019 and O.M. dated 16.09.2019 has decided that notwithstanding anything contained in any circular issued u/s 268A specifying monetary limits for filing of departmental appeals before Income Tax Appellate Tribunal (ITAT), High Courts and SLPs/'Appeals before the Hon'ble Supreme

INCOME TAX OFFICER- 1(4), KANPUR vs. SMT. SAROJ GOENKA, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 34/LKW/2020[2014-15]Status: DisposedITAT Lucknow27 Jul 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 268ASection 5(2)Section 6

Capital Gain to introduce unaccounted own money as exempt income in the form of LTCG on sale of shares. Later on, the CBDT, New Delhi vide circular no. 23 of 2019 dated 06.09.2019 and O.M. dated 16.09.2019 has decided that notwithstanding anything contained in any circular issued u/s 268A specifying monetary limits for filing of departmental appeals before Income

JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE-3, KANPUR vs. SMT. SUCHETA WAHI, KANPUR

In the result, the appeal of the Revenue is dismissed

ITA 168/LKW/2020[2014-15]Status: DisposedITAT Lucknow07 Jun 2022AY 2014-15

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 The Jt. Cit (Osd) V. Sucheta Wahi Circle 3 128/636, K Block Kanpur Kidwai Nagar Kanpur Tan/Pan:Aagpw9705N (Appellant) (Respondent) Appellant By: Application Of The Assessee For Withdrawal. Respondent By: Shri Pankaj Sachan, D.R. Date Of Hearing: 31 05 2022 Date Of Pronouncement: 07 06 2022 O R D E R

For Appellant: Application of the assessee for withdrawalFor Respondent: Shri Pankaj Sachan, D.R
Section 268ASection 5(2)Section 6

Capital Gain to introduce unaccounted own money as exempt income in the form of LTCG on sale of shares. Later on, the CBDT, New Delhi vide circular no. 23 of 2019 dated 06.09.2019 and O.M. dated 16.09.2019 has decided that notwithstanding anything contained in any circular issued u/s 268A specifying monetary limits for filing of departmental appeals before Income

ASSISTANT COMMISSIONER OF INCOME TAX-I, KANPUR vs. SHRI RAJ PREET SINGH, KANPUR

In the result, the appeal of the Revenue is dismissed

ITA 7/LKW/2020[2015-16]Status: DisposedITAT Lucknow01 Jun 2022AY 2015-16

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2015-16 The Astt. Cit – 1 V. Raj Preet Singh Kanpur 54, Durga Housing Society Shiv Katra Road Lal Bunglow, Kanpur Tan/Pan:Aiwps6741C (Appellant) (Respondent) Appellant By: Application For Withdrawal Respondent By: Shri Pankaj Sachan, D.R. Date Of Hearing: 31 05 2022 Date Of Pronouncement: 01 06 2022 O R D E R

For Appellant: Application for withdrawalFor Respondent: Shri Pankaj Sachan, D.R
Section 268ASection 5(2)Section 6

Capital Gain to introduce unaccounted own money as exempt income in the form of LTCG on sale of shares. Later on, the CBDT, New Delhi vide Circular No. 23 of 2019 dated 6.9.2019 and O.M. dated 16.9.2019 has decided that notwithstanding anything contained in any circular issued u/s 268A specifying monetary limits for filing of departmental appeals before Income

INCOME TAX OFFICER-2(5), KANPUR vs. SHRI VIKAS AGARWAL, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 128/LKW/2020[2015-16]Status: HeardITAT Lucknow22 Aug 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 268ASection 5(2)Section 6

268A of Income Tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/ HC and SLPs/ appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STCL through penny stocks and appeals! SLPs in such cases shall be filed on merits." In this case, the prime issue is the sale of shares of a company

INCOME TAX OFFICER-3(3), KANPUR vs. SHRI PRATEEK GUPTA, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 156/LKW/2020[2014-15]Status: DisposedITAT Lucknow29 Jul 2022AY 2014-15

Bench: Shri T. S. Kapoorassessment Year:2014-15

Section 268ASection 5(2)Section 6

268A of Income Tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/ HC and SLPs/ appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STCL through penny stocks and appeals! SLPs in such cases shall be filed on merits." In this case, the prime issue is the sale of shares of a company

INCOME TAX OFFICER-3(4), KANPUR vs. SHRI SAROJ GUPTA, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 161/LKW/2020[2015-16]Status: DisposedITAT Lucknow29 Jul 2022AY 2015-16

Bench: Shri T. S. Kapoorassessment Year:2015-16

Section 268ASection 5(2)Section 6

268A of Income Tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/ HC and SLPs/ appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STCL through penny stocks and appeals/ SLPs in such cases shall be filed on merits." In this case, the prime issue is the sale of shares of a company

INCOME TAX OFFICER-3(3), KANPUR vs. SMT. PUSHPLATA SONI, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 157/LKW/2020[2012-13]Status: DisposedITAT Lucknow29 Jul 2022AY 2012-13

Bench: Shri T. S. Kapoorassessment Year:2012-13

Section 268ASection 5(2)Section 6

268A of Income Tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/ HC and SLPs/ appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STCL through penny stocks and appeals! SLPs in such cases shall be filed on merits." In this case, the prime issue is the sale of shares of a company