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3 results for “capital gains”+ Section 27(1)(c)clear

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Mumbai1,435Delhi1,001Chennai395Jaipur300Bangalore285Ahmedabad258Hyderabad208Kolkata174Chandigarh169Indore103Raipur100Pune95Cochin86Nagpur57Rajkot46Lucknow45Panaji45Amritsar38Surat37Visakhapatnam34Guwahati25Cuttack21Dehradun14Jodhpur10Jabalpur9Agra8Varanasi6Ranchi5Allahabad5Patna3

Key Topics

Section 10(37)2Section 45(5)2Section 54B2Section 2502Section 143(3)2Disallowance2Addition to Income2

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 13/PAT/2022[2016-17]Status: DisposedITAT Patna02 Jun 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 10(37)Section 133(6)Section 2(14)(iii)Section 45(5)Section 54BSection 54F

capital gain : Rs.1,25,05,763/- Total income : Rs.1,27,58,955/- Or Rs.1,27,58,960/- Assessed u/s 143(3) of the I.T. Act, 1961 on a total income of Rs.1,27,58,960/-. Issue Demand Notice, Challan and a copy of the Order to the assessee. Penalty proceeding u/s 271(1)(c) is also initiated for inaccurate particular

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

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

27-11-2008 SBI-436 297105 69,000/- Omkar Kumar 05-01-2009 Dnea-285 975937 4,30,000/- R.S. Kumar 17-06-2008 SBI-347 735724 4,70,000/- Satyendra Sharma 26-03-2009 Dena-285 975985 96,000/- Subhash Kumar 31-05-2008 PNB-9926 821336 1,50,000/- Subhash Kumar

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

Appeal is allowed\nfor statistical purposes

ITA 283/PAT/2024[2017-18]Status: DisposedITAT Patna04 Feb 2025AY 2017-18
Section 143(3)Section 250

c) Rs. 8,85,666/- added on account of difference in income shown in\nreturn with that available in Form 26AS.\n2.2 Aggrieved with this action, the assessee approached the Ld. CIT(A)\nwhere also he could not succeed mainly for the reason that he did not\nattend to any of the 5 notices sent to him for presenting