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2 results for “capital gains”+ Section 194Iclear

Sorted by relevance

Delhi22Mumbai20Raipur17Bangalore7Cochin6Jaipur5Ahmedabad3Pune2Hyderabad1

Key Topics

Section 1483Section 194I2Section 1472TDS2Addition to Income2

RAJENDRA GANPAT JAGTAP,PUNE vs. ITO WARD(8)(1), PUNE, PUNE

In the result, appeal filed by the assessee is allowed

ITA 2587/PUN/2024[2018-19]Status: DisposedITAT Pune16 Jan 2025AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri S.D. PathakFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 147Section 148Section 194HSection 194I

Section TDS-194I) 2,97,71,698/- 2.1. The Assessing Officer, therefore, reopened the assessment by recording reasons as per the provisions of sec.147 and notice u/sec.148 was issued to the assessee on 19.04.2022. The assessee, in response to the same, filed return of income on 02.03.2024 declaring total income at Rs.17,54,860/-. The Assessing Officer completed the assessment

PASHANKAR AUTO WHEELS PVT LTD,PUNE vs. CIT(A) CIRCLE-4, PUNE

ITA 1546/PUN/2025[2018-19]Status: DisposedITAT Pune18 Aug 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

For Appellant: S/Shri Bheek Singh Rajpurohit and Abhijeet JainFor Respondent: Shri Akhilesh Srivastva, Addl.CIT
Section 139(1)Section 142(1)Section 148Section 148ASection 194Section 194ISection 24

194I) 44,19,390 4 TDS statement – Rent (section 194-I) 4,50,000 2 3. He, therefore, passed an order u/s 148A(d) of the Act on 26.03.2022 after following due procedure. Since income to the tune of Rs.4,46,64,231/- chargeable to tax has escaped assessment, the Assessing Officer issued notice