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4 results for “capital gains”+ Section 132Bclear

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Section 153A8 Section 143(3)7 Section 132(1)5 Addition to Income4 Section 1323 Section 143(2)3 Section 1483 Undisclosed Income3 Section 1442

N VENKATANATHAN,MUMBAI vs. DCIT CEN CIR 10, MUMBAI

In the result these appeals by the assessee stand allowed

ITA 7378/MUM/2014[2005-06]Status: DisposedITAT Mumbai30 May 2017AY 2005-06

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri. Neomi LakhpatiaFor Respondent: Shri. Kailash Kanojiya

Section 132Section 132(1)Section 132(4)Section 143(3)Section 153ASection 234Section 234B

132B, the term „existing liability‟ does not include advance tax payable. In the 7 N.Venkatanathan ITA nos.7378 to7383/Mum./2014 case of Shri Ramji Lal jannnath v ACIT (2000) 241 ITR 758 (MP) it was held that the amount seized under section 132 cannot be dealt with unless an order is made by the ITO either under section

N VENKATANATHAN,MUMBAI vs. DCIT CEN CIR 10, MUMBAI

N VENKATANATHAN,MUMBAI vs. DCIT CEN CIR 10, MUMBAI

SHRI KASHINATH TAPURIAH,KOLKATTA vs. DY.CIT.C.C.2, MUMBAI

KASHINATH TAPURIAH,KOLKATTA vs. DCIT CEN CIR 2, MUMBAI

SHRI MOHAN THAKUR,MUMBAI vs. A.C.I.T. CENT. CIR. 8(4), MUMBAI