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13 results for “capital gains”+ Section 275(1)(c)clear

Sorted by relevance

Delhi401Mumbai263Bangalore139Jaipur109Karnataka108Ahmedabad106Cochin88Chennai77Chandigarh71Kolkata68Hyderabad29Indore20Raipur20Calcutta17Pune14Lucknow13Nagpur11Surat11Visakhapatnam7Telangana6Cuttack4Jodhpur3Dehradun2SC2Rajasthan2Amritsar2Agra2Panaji1Allahabad1Patna1Rajkot1Ranchi1Andhra Pradesh1

Key Topics

Section 1132Section 1516Section 2(15)16Section 1488Section 12A8Section 143(3)8Exemption8Survey u/s 133A8Section 271(1)(c)6Section 69

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

c) (ii) will get attracted if the benefit was confined primarily and predominantly to the persons mentioned in Section 13(3)(b) and (e) and incidentally some benefit had percolated and flowed to the public/third persons.” 20. It has been held by the Hon’ble Allahabad High Court in the Respondent’s own case in M/s UP Awas Evam & Vikas

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

6
Search & Seizure3
Condonation of Delay3

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

c) (ii) will get attracted if the benefit was confined primarily and predominantly to the persons mentioned in Section 13(3)(b) and (e) and incidentally some benefit had percolated and flowed to the public/third persons.” 20. It has been held by the Hon’ble Allahabad High Court in the Respondent’s own case in M/s UP Awas Evam & Vikas

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

c) (ii) will get attracted if the benefit was confined primarily and predominantly to the persons mentioned in Section 13(3)(b) and (e) and incidentally some benefit had percolated and flowed to the public/third persons.” 20. It has been held by the Hon’ble Allahabad High Court in the Respondent’s own case in M/s UP Awas Evam & Vikas

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

c) (ii) will get attracted if the benefit was confined primarily and predominantly to the persons mentioned in Section 13(3)(b) and (e) and incidentally some benefit had percolated and flowed to the public/third persons.” 20. It has been held by the Hon’ble Allahabad High Court in the Respondent’s own case in M/s UP Awas Evam & Vikas

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

c) (ii) will get attracted if the benefit was confined primarily and predominantly to the persons mentioned in Section 13(3)(b) and (e) and incidentally some benefit had percolated and flowed to the public/third persons.” 20. It has been held by the Hon’ble Allahabad High Court in the Respondent’s own case in M/s UP Awas Evam & Vikas

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

c) (ii) will get attracted if the benefit was confined primarily and predominantly to the persons mentioned in Section 13(3)(b) and (e) and incidentally some benefit had percolated and flowed to the public/third persons.” 20. It has been held by the Hon’ble Allahabad High Court in the Respondent’s own case in M/s UP Awas Evam & Vikas

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

c) (ii) will get attracted if the benefit was confined primarily and predominantly to the persons mentioned in Section 13(3)(b) and (e) and incidentally some benefit had percolated and flowed to the public/third persons.” 20. It has been held by the Hon’ble Allahabad High Court in the Respondent’s own case in M/s UP Awas Evam & Vikas

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

c) (ii) will get attracted if the benefit was confined primarily and predominantly to the persons mentioned in Section 13(3)(b) and (e) and incidentally some benefit had percolated and flowed to the public/third persons.” 20. It has been held by the Hon’ble Allahabad High Court in the Respondent’s own case in M/s UP Awas Evam & Vikas

KOBSAI HOSPITALITIES PVT. LTD.,LUCKNOW vs. INCOME TAX OFFICER, WARD-4(1), LUCKNOW

In the result, ITA No.290/LKW/2025 is allowed for statistical purposes while

ITA 290/LKW/2025[2013-14]Status: DisposedITAT Lucknow29 Aug 2025AY 2013-14

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Neeraj Kumar, CIT DR
Section 144Section 148Section 271(1)(c)Section 275(1)(a)Section 69

gain by not filing the appeal in time, the CIT(A), NFAC, was not justified in not condoning the delay, the order passed by the CIT(A), NFAC, be set aside. 03. Because the entire proceedings-initiated u/s.148 are devoid of material or reasons, there being no reason to believe, the ground on which the reopening has been initiated

KOBSAI HOSPITALLITIES PVT. LTD.,LUCKNOW vs. INCOME TAX OFFICER, WARD-4(1), LUCKNOW

In the result, ITA No.290/LKW/2025 is allowed for statistical purposes while

ITA 291/LKW/2025[2013-14]Status: DisposedITAT Lucknow29 Aug 2025AY 2013-14

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Neeraj Kumar, CIT DR
Section 144Section 148Section 271(1)(c)Section 275(1)(a)Section 69

gain by not filing the appeal in time, the CIT(A), NFAC, was not justified in not condoning the delay, the order passed by the CIT(A), NFAC, be set aside. 03. Because the entire proceedings-initiated u/s.148 are devoid of material or reasons, there being no reason to believe, the ground on which the reopening has been initiated

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

Gain detail 16.03.2024 65 General 20-03-2024 Portal blocked for reply Draft Order Sent to Range Head for approval (as per paper book of Revenue of AY 2016-17) 21-03-2024 Approval Granted for Order (as per paper book of Revenue u/s 147/143(3) of AY 2016-17) 26-03-2024 Assessment Order u/s 147/144 Note

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

Gain detail 16.03.2024 65 General 20-03-2024 Portal blocked for reply Draft Order Sent to Range Head for approval (as per paper book of Revenue of AY 2016-17) 21-03-2024 Approval Granted for Order (as per paper book of Revenue u/s 147/143(3) of AY 2016-17) 26-03-2024 Assessment Order u/s 147/144 Note

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

Gain detail 16.03.2024 65 General 20-03-2024 Portal blocked for reply Draft Order Sent to Range Head for approval (as per paper book of Revenue of AY 2016-17) 21-03-2024 Approval Granted for Order (as per paper book of Revenue u/s 147/143(3) of AY 2016-17) 26-03-2024 Assessment Order u/s 147/144 Note