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14 results for “capital gains”+ Section 16A(6)clear

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Key Topics

Section 143(3)34Section 153A23Section 50C11Section 1542Section 234A2Addition to Income2

PRITAM SINGH CHARAN SINGH GUJJAR,NAGPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4,, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 406/NAG/2023[2015-16]Status: DisposedITAT Nagpur18 Sept 2024AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri Bhavesh MoryaniFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 234ASection 48Section 50C

16A of that Act. 17 [Explanation 1].-For the purposes of this section, "Valuation Officer" shall have the same meaning as in clause (r) of section 2 of the Wealth- tax Act, 1957 (27 of 1957). [Explanation 2.-For the purposes of this section, the expression "assessable" means the price which the stamp valuation authority would have, notwithstanding anything

JAGDISH KANHAIYALAL KHUSHALANI,NAGPUR vs. INCOME TAX OFFICER, WARD - 2(3) NAGPUR, NAGPUR

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 690/NAG/2025[2019-2020]Status: DisposedITAT Nagpur11 Feb 2026AY 2019-2020

Bench: Dr. Manish Borad

For Appellant: Shri Manoj G. Moryani, AdvFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 154Section 250Section 50C

gain, thereby making the impugned addition after taking note of the sale consideration of ₹ 5,00,000/- received by the assessee as against the stamp duty valuation of ₹ 27,32,000/- mentioned by the assessee in the ITR. Thereafter assessee has filed an application u/s. 154 challenging such prima-facie adjustment, but failed to get any relief. In appeal before

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 240/NAG/2022[F.Y.2017-18]Status: DisposedITAT Nagpur09 Jun 2025
Section 143(3)Section 153A

16A)] and even this Tribunal [section 252] exists, because the same are formed or defined for the “judicial wing” of the Income Tax Act, 1961. 21. In the present case, before we delve into the merits of the arguments related to \"application of mind” under section 153D of the Act, we first need to address the question whether

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 251/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16
Section 143(3)Section 153A

16A)] and even this Tribunal [section 252] exists, because the same are formed or defined for the “judicial wing” of the Income Tax Act, 1961. 21. In the present case, before we delve into the merits of the arguments related to \"application of mind” under section 153D of the Act, we first need to address the question whether

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 242/NAG/2022[2020-2021]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-2021
Section 143(3)Section 153A

16A)] and even this Tribunal [section 252] exists, because the same are formed or defined for the “judicial wing” of the Income Tax Act, 1961.\n21. In the present case, before we delve into the merits of the arguments related to \"application of mind” under section 153D of the Act, we first need to address the question whether

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 254/NAG/2022[2018-19]Status: DisposedITAT Nagpur09 Jun 2025AY 2018-19
Section 143(3)Section 153A

16A)] and even this Tribunal [section 252] exists, because the same are formed or defined for the “judicial wing” of the Income Tax Act, 1961.\n21. In the present case, before we delve into the merits of the arguments related to \"application of mind” under section 153D of the Act, we first need to address the question whether

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 250/NAG/2022[2014-2015]Status: DisposedITAT Nagpur09 Jun 2025AY 2014-2015

16A)] and even this\nTribunal [section 252] exists, because the same are formed or defined for the\n“judicial wing” of the Income Tax Act, 1961.\n21. In the present case, before we delve into the merits of the arguments\nrelated to \"application of mind” under section 153D of the Act, we first need to\naddress the question whether

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 252/NAG/2022[2016-2017]Status: DisposedITAT Nagpur09 Jun 2025AY 2016-2017

16A)] and even this\nTribunal [section 252] exists, because the same are formed or defined for the\n“judicial wing” of the Income Tax Act, 1961.\n21. In the present case, before we delve into the merits of the arguments\nrelated to "application of mind” under section 153D of the Act, we first need to\naddress the question whether

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 256/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

16A)] and even this\nTribunal [section 252] exists, because the same are formed or defined for the\n“judicial wing” of the Income Tax Act, 1961.\n21. In the present case, before we delve into the merits of the arguments\nrelated to \"application of mind” under section 153D of the Act, we first need to\naddress the question whether

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 259/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16

16A)] and even this\nTribunal [section 252] exists, because the same are formed or defined for the\n“judicial wing” of the Income Tax Act, 1961.\n21. In the present case, before we delve into the merits of the arguments\nrelated to \"application of mind” under section 153D of the Act, we first need to\naddress the question whether

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 260/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-18

16A)] and even this\nTribunal [section 252] exists, because the same are formed or defined for the\n“judicial wing” of the Income Tax Act, 1961.\n21. In the present case, before we delve into the merits of the arguments\nrelated to "application of mind” under section 153D of the Act, we first need to\naddress the question whether

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 244/NAG/2022[2017-2018]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-2018

16A)] and even this\nTribunal [section 252] exists, because the same are formed or defined for the\n“judicial wing” of the Income Tax Act, 1961.\n21. In the present case, before we delve into the merits of the arguments\nrelated to \"application of mind” under section 153D of the Act, we first need to\naddress the question whether

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 263/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

16A)] and even this\nTribunal [section 252] exists, because the same are formed or defined for the\n“judicial wing” of the Income Tax Act, 1961.\n21. In the present case, before we delve into the merits of the arguments\nrelated to \"application of mind” under section 153D of the Act, we first need to\naddress the question whether

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 245/NAG/2022[2018-2019]Status: DisposedITAT Nagpur09 Jun 2025AY 2018-2019

16A)] and even this\nTribunal [section 252] exists, because the same are formed or defined for the\n“judicial wing” of the Income Tax Act, 1961.\n21. In the present case, before we delve into the merits of the arguments\nrelated to \"application of mind” under section 153D of the Act, we first need to\naddress the question whether