K. JAYANTILAL SECURITIES PRIVATE LIMITED ,MUMBAI vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-4(3), MUMBAI
In the result, this appeal by the assessee stands allowed for statistical purposes
ITA 4715/MUM/2017[2005-06]Status: DisposedITAT Mumbai05 Feb 2018AY 2005-06
Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No. 4715/Mum/2017 ("नधा"रण वष" / Assessment Year: 2005-06) K Jayantilal Securities Pvt. Ltd. Jt. Cit (Osd), बनाम/ 2Nd Floor, Ps 4, Circle 4(3), Room No. 649, Rotunda Building Dalal Street, Aaykar Bhavan, Mumbai Vs. Mumbai – 400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaack 4621 Q (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Sanjay C. Shah ""यथ" क" ओर से/Respondent By : Ms. N. Hemalatha सुनवाई क" तार"ख / : 16.11.2017 Date Of Hearing घोषणा क" तार"ख / : 05.02.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Assessee Is Directed Against The Order By The Commissioner Of Income Tax (Appeals) Dated 05.05.2017 & Pertains To The Assessment Year 2005- 06. 2. The Grounds Of Appeal Read As Under: Learned Ld. Commissioner Of Income Tax (Appeals) Erred In Confirming The Order Of Learned Assessing Officer In Levying Income Tax @ 30% On Short Term Capital Gains On Sale Of Shares Of Rs.3,47,979/- As Against 10% U/S. 111A Of The Act As Claimed By The Appellant.
For Appellant: Shri Sanjay C. ShahFor Respondent: Ms. N. Hemalatha
Section 111ASection 116Section 143Section 154Section 155Section 156Section 186Section 200ASection 206C
200A;
(d) amend any intimation under sub-section (1) of section 206CB.
(1A) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend
