Search: capital gains

3 results for “capital gains”+ Section 40A(2)(b)clear

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Key Topics

Section 117 Section 1445 Section 12A(1)(b)3 Section 142(1)2 Section 2502 Section 12A2 Section 102 Section 139(1)2 Disallowance2 Addition to Income

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)

b) thereof he may set aside the assessment and direct the Income-tax Officer to make a fresh assessment. The Appellate Assistant Commissioner has, therefore, plenary powers in disposing of an appeal. The scope of his power is co-terminus with that of the Income-tax officer. He can do what the Income-tax Officer can do and also direct

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

Appeal is treated as allowed for statistical purposes

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

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

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

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

MAHENDRA PRASAD,EAST CHAMPARAN vs. ASSESSMENT UNIT, ITD, DELHI, DELHI