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1 result for “capital gains”+ Section 36(1)(via)clear

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Section 1472Section 1482

MASUDAN TANTI,BHAGALPUR vs. CIT, NFAC, DELHI

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

ITA 29/PAT/2023[2013-14]Status: DisposedITAT Patna22 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2013-14

For Appellant: Shri R. N. Bedi, CAFor Respondent: Dr. Lalita Kumari, Sr. DR
Section 142(1)Section 147Section 148Section 250Section 44

36 read as under: “1. The Learned CIT(A) has also passed the order in ad hoc manner without going in details of our submission. The Learned ACIT (NFAC) has been pleased to complete the Assessment on u/s 147 r.w.s. 144 by making addition of Rs.1,06,23,768/- mere conjecturers & Surmises. The Appellant is seriously aggrieved with the order