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8 results for “capital gains”+ Section 2(22)(d)clear

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Addition to Income7 Section 235 Section 143(3)5 Section 2504 Section 143(2)2 Section 142(1)2 Section 2512

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 33/PAT/2020[2013-14]Status: HeardITAT Patna07 Nov 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

22. After hearing the rival contentions and perusing the material on record, we note that the assessee has submitted that these loans were being brought forward from earlier years and in fact represented the opening balances from three parties as stated above. Before us, the assessee submitted that bank statements, ledger accounts of these parties, balance sheet and confirmations from

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 89/PAT/2020[2012-13]Status: Heard

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

ANUP KUMAR HUF,PATNA vs. ACIT, CENT. CIR-1, PATNA, PATNA

BINOD KUMAR KEDIA,GOPALGANJ vs. ITO, WARD- 2 (4), SIWAN