41 results for “capital gains”+ Section 96clear
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In the result, the appeal filed by the assesse is partly allowed
Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.207/Pan/2024 (A.Y. 2016-17 ) Comunidade Of Chicalim, Vs Acit Circle 2(1), Ground Floor, St Xavier Aaykar Bhavan, . Church Building, Edc, Patto, Chicalim-403802, Panjim South Goa,Goa. Goa-403001. Pan .No. Aaaabc0196P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)
96,960/- .Subsequently the case was selected for scrutiny under CASS for the fallowing reasons (i)Large refund claimed out of self assessment tax (ii)High ratio of refund to TDS and (iii)Delayed payment of tax and return of income filed after due date. Further the Assessing Officer (A.O) has issued notice u/sec143(2) and u/sec142