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5 results for “capital gains”+ Survey u/s 133Aclear

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Section 153A15 Section 2505 Section 133A5 Section 1485 Section 143(3)5 Capital Gains5 Reopening of Assessment5 Addition to Income5 Search & Seizure5

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

ITA 179/PAT/2023[2011-12]Status: DisposedITAT Patna29 Jan 2025AY 2011-12

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

capital gains and income from other sources. A search and seizure action was carried out in the Sona Gold Group of cases on 10.01.2014. Assessee was also covered in the said search action. Pursuant to the said search action, assessment order u/s. 153A/143(3) of the Act was passed for the assessment year under consideration on 31.03.2016. Again survey action