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3 results for “capital gains”+ Section 194clear

Sorted by relevance

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Key Topics

Section 136Section 2503Section 1443Section 54F3Section 194J2Section 44A2Section 1942Penalty2TDS2Disallowance

SEEMA SRIVASTAVA,PATNA vs. ITO,DC/AC-6, PATNA, PATNA

In the result, the appeal is dismissed

ITA 715/PAT/2024[2017-18]Status: DisposedITAT Patna06 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 250(2)Section 48Section 54Section 54F

sections. 9. For that the appellant reserves its right to furnish detailed written submission along with documents and evidences on or before date of hearing. 10. For that the appellant may be given opportunity of personal hearing physically/virtually at the time of hearing of the appeal. 11. For that the whole order is bad in fact

2

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 354/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

capital gain. 16. For that the appellant reserves its right to furnish detailed written submission along with evidences and documents on or before the date of hearing. 17. For that the appellant may be given opportunity of personal hearing physically or virtually as the law permits at the time of hearing of the appeal. 18. For that the charging

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 355/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

capital gain. 16. For that the appellant reserves its right to furnish detailed written submission along with evidences and documents on or before the date of hearing. 17. For that the appellant may be given opportunity of personal hearing physically or virtually as the law permits at the time of hearing of the appeal. 18. For that the charging