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3 results for “capital gains”+ Section 194Iclear

Sorted by relevance

Delhi37 Mumbai36 Ahmedabad17 Raipur17 Kolkata16 Bangalore15 Cuttack6 Cochin6 Jaipur6 Pune3 Chandigarh2 Varanasi1 Allahabad1 Hyderabad1

Key Topics

Section 1485 Section 143(3)5 Section 54F4 Section 194I3 Section 1473 Section 139(1)2 Capital Gains2 TDS2 Addition to Income2 Deduction

RAGBIRSINGH MALIKSINGH RAJPAL,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

ITA 1100/PUN/2016[2007-08]Status: HeardITAT Pune04 Apr 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1100/Pun/2016 यििाारण वषा / Assessment Year : 2007-08

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ashok Babu

Section 139(1)Section 139(4)Section 143(2)Section 143(3)Section 147Section 148Section 194ISection 2Section 54FSection 56

2

Capital Gains Account Scheme beyond the due date of return u/s 139(1). The appellant pleads that the investment made on 25.09.2007 was within the due date of filing of return i.e. 30.09.2007. The appellant pleads that its claim for exemption u/s 54F is valid and allowable. 5. Without prejudice the assessee's claim for exemption u/s 54F was valid

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