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2 results for “capital gains”+ Section 153C(2)clear

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Key Topics

Section 153C3Section 2502Addition to Income2

PRATIBHA P KULKARNI REPRESENTED BY LEGAL HEIR CHIDAMBAR KULKARNI,BELAGAVI vs. DCIT CENTRAL CIRCLE BELAGAVI, BELAGAVI

In the result, the appeal filed by assesse is allowed for statistical purposes

ITA 212/PAN/2025[2015-2016]Status: DisposedITAT Panaji16 Sept 2025AY 2015-2016

Bench: Shri Pavan Kumar Gadalei T A. Nos.212/Pan/2025 (A.Y. 2015-16) Pratibha P Kulkarni Vs Dcit-Central Circle, Represented By Legal Heir Saraf Colony, . Chidambar Kulkarni, Khanaput, Plot.No.593, Block-1, Tilakwari, Sector.No.5, Shrinagar, Belagavi--590001, Belagavi-590016, Karnataka. Karnataka. Pan/Gir No. Adzpk4755G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 54E

2 ITA. No.212/PAN/2025 Pratibha P Kulkarani Represented by legal heir chidambar kukarni. affidavit are reasonable and sufficient cause was explained and the Ld. DR has no specific objections. Accordingly, condone the delay and admit the appeal. 3. The brief facts of the case are that, the assesse is a super senior person aged about 80 years and has not filed

ALICE LOURDES MARTINS,CHINCHINIM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI

ITA 39/PAN/2025[2018-19]Status: DisposedITAT Panaji
03 Apr 2025
AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 039/Pan/2025 Assessment Year : 2018-19 Alice Lourdes Martins 404, 1St-Palvem, Chinchinim Salcete, South Goa, Goa Pan : Abkpl2128D . . . . . . . Appellant

For Appellant: Mr Jayant Volvoikar [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 132Section 153CSection 250Section 250(6)Section 251(1)(a)

2 of 5 Alice Lourdes Martins Vs ACIT, Panaji ITA Nos.039/PAN/2025 AY: 2018-19 term capital gain accrued her and framed consequential assessment u/s 153C r.w.s. 144 of the Act. 3. Aggrieved by the ex-parte assessment the assessee instituted an appeal thereagainst before Ld. CIT(A), which also came to be dismissed ex-parte owning to non- prosecution