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2 results for “capital gains”+ Section 271D(2)clear

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Jaipur15Hyderabad14Visakhapatnam12Delhi8Chennai7Kolkata6Ahmedabad5Bangalore5Indore4Agra3Nagpur2Surat2Pune2Rajkot1Cuttack1Chandigarh1Mumbai1Patna1

Key Topics

Section 12A6Section 143(3)5Section 142(1)3Section 1443Section 271(1)(b)2Section 2642Section 1272Section 1322

MRS BALBIR KAUR BIRDIE ,MADHYA PRADESH vs. ITO 11(3), PUNE

In the result, the appeal of the Assessee is allowed

ITA 1466/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jan 2025AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 143(3)Section 144Section 264Section 271(1)(b)

2 ITA.No.1466/PUN./2024 3. Facts of the case, in brief, are that assessee had originally filed his return of income on 30.03.2018 declaring total income of Rs.75,55,050/-. The Assessing Officer passed the order u/sec.143(3) on 25.10.2018 accepting the returned income. Subsequently, on realizing that certain errors have crept in the return filed while computing the capital

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025
Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

271D and 271(1)(b)... and so on. An exercise of missing two\nseparate orders under one common order, is besides the law and\nwholly incorrect.\nD. Mis-match of authorities (without prejudice to main challenges)\nFrom a collective perusal of sections 12AA/12AB, etc. it reveals that,\npower to cancel \"registration\" u/s 12A/12AA/12AB exists with the\nsame authority which grants