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8 results for “capital gains”+ Section 70(2)clear

Sorted by relevance

Mumbai1,235Delhi718Chennai275Jaipur268Ahmedabad206Bangalore197Chandigarh163Hyderabad135Kolkata112Raipur91Indore79Cochin75Pune60Rajkot50Nagpur40Surat39SC34Amritsar32Lucknow31Visakhapatnam26Guwahati15Dehradun15Jodhpur13Cuttack12Patna8Agra6Jabalpur5Allahabad5Ranchi5Panaji1A.K. SIKRI N.V. RAMANA1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Addition to Income6Section 235Section 143(3)5Section 2504Section 1392Penalty2

ACIT, CENTRAL CIRCLE-2, 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 98/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid.. 6. CIT Vs. Bihari Lal Agrawal[2013] 33 taxmann.com 553 (Allahabad

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: Heard
ITAT Patna
07 Nov 2023
AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid.. 6. CIT Vs. Bihari Lal Agrawal[2013] 33 taxmann.com 553 (Allahabad

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: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid.. 6. CIT Vs. Bihari Lal Agrawal[2013] 33 taxmann.com 553 (Allahabad

ACIT, 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 94/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid.. 6. CIT Vs. Bihari Lal Agrawal[2013] 33 taxmann.com 553 (Allahabad

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], 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 96/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid.. 6. CIT Vs. Bihari Lal Agrawal[2013] 33 taxmann.com 553 (Allahabad

VIVEK KUMAR RANA,PATNA vs. ASSESSEMENT UNIT, DELHI

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

ITA 115/PAT/2025[2016-17]Status: DisposedITAT Patna24 Jun 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 115/Pat/2025 Assessment Year: 2016-2017 Vivek Kumar Rana,…….……….………..………Appellant 101, Artak Apartment, Ashiana Road, B.V. College, S.O. Rukanpura, Patna-800014, Bihar [Pan:Adhpr8630D] -Vs.- Assessment Unit, Delhi,………………….…....Respondent Ito/Nfac, Delhi Appearances By: Shri Manish Sinha, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 17, 2025 Date Of Pronouncing The Order: June 24, 2025 O R D E R

Section 139Section 271(1)(c)

sections 148 and 142(1) of the Act and in reply, the assessee informed that he had already shown the capital gains from sale of property and the interest received in his return of income filed for the AY 2016-17 on 29th July, 2016. The ld. Assessing Officer issued letter to the assessee 2 Vivek Kumar Rana asking

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)

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 08-09-2008 PNB-9926 797767 5,00,000/- Subodh Kumar 08-07-2008 SBI-347 735727 6,1 1,600/- Vinod Chandra 14-07-2008 Dena-285 975914 1,47,000/- Vinod Kumar

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

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 72/PAT/2025[2013-14]Status: DisposedITAT Patna28 Jul 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 72/Pat/2025 Assessment Year: 2013-2014 Binod Kumar Kedia,……………...…….…………Appellant S/O Latejeevan Ram Kedia, Marwari Mohalla, Gopalganj-841428, Bihar [Pan:Afhpk1798P] -Vs.- Income Tax Officer,……………………………....Respondent Ward-2(4), Siwan Appearances By: Shri K.P. Jalan, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 22, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

Section 148Section 250Section 50C

70,000/-) in his return of income, the ld. Assessing Officer issued a letter to the assessee on 04.06.2014. In compliance of the notice, the assessee failed to explain that why he has not shown the difference amount in his return of income. Notices under section 148 and 142(1) were issued by the ld. Assessing Officer requiring details