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2 results for “capital gains”+ Section 271Dclear

Sorted by relevance

Jaipur15Hyderabad14Visakhapatnam12Delhi8Chennai7Kolkata6Bangalore5Ahmedabad5Indore4Agra3Pune2Nagpur2Surat2Patna1Rajkot1Chandigarh1Cuttack1Cochin1Mumbai1

Key Topics

Section 269S8Section 271D5Section 2502Section 1472Penalty2

VIDYA PRAMOD PATIL,KHAMGAON vs. JCIT , AKOLA

In the result, appeal filed by the assessee is allowed

ITA 287/NAG/2024[2018-19]Status: HeardITAT Nagpur12 Dec 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 250Section 269SSection 271D

capital gain tax also. The Assessing Officer, however, observed that the assessee had accepted cash of ` 8.50 lakh, which is above ` 20,000, which is in contravention of provisions under section 269SS of the Act, and accordingly proceeded to levy penalty under section 271D

NEELAM JANARDHAN RACHALWAR,CHIMUR vs. ITO WARD-2, CHANDRAPUR, CHANDRAPUR

In the result, Assessee’s appeal is allowed

ITA 276/NAG/2025[2016-2017]Status: DisposedITAT Nagpur25 Jun 2025AY 2016-2017

Bench: Shri Narender Kumar Choudhryneelam Janardhan Ito, Ward-2, Chandrapur Rachalwar, Sai Mandir Road, Tilak Ward, Chimur, Vs. Chandrapur, Maharashtra Pan: Adqpr 7539 E (Appellant) (Respondent)

For Appellant: Ms. Shikha Loya, Ld. CAFor Respondent: Shri Surjit Kumar Saha, Ld. Sr. D.R
Section 147Section 148Section 250Section 269SSection 271D

section 269SS of the Act, which attracts penalty u/sec. 271D of the Act. In addition to the above, the issue of capital gain