DIMPLE RAJESH OSWAL,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Pandaassessment Year : 2016-17

house before accounting year 2014-15 then no income could be deemed on account of lower payment of 4 purchase price. Similar decision was taken in case of ITAT Kolkata branch in case of Asha Vijay vs ITO in ITA No.401/KOL/2023, where it has been laid down that if transfer has taken place prior to accounting year 2014-15 then

SEMPERTRANS INDIA PRIVATE LIMITED,ROHA vs. INCOME-TAX OFFICER, PANVEL

In the result, appeal filed by the assessee is partly\nallowed for statistical purposes

234A, 234B, 234C of the Act, is erroneous, unwarranted\nand be deleted.\nThe Appellant prays that the additions made by the Ld. TPO/Ld.\nAO under the directions of the Hon'ble DRP be deleted and\nconsequential relief be granted.\nThe Appellant craves leave to add, alter, amend and/or withdraw\nany of the above grounds of appeal and to submit such

UMESH DHONDIRAM SHINDE,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, KOLHAPUR

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

property. 3) On facts and in circumstances of the case the Learned CIT (A) has erred in law and on merit in confirming interest under section 234A, 234B & 234C of the Act, 1961. 4) On facts and in circumstances of the case the Learned CIT (A) has erred in law and on merit in confirming penalty under section

KALA ARVIND JAIN,AURANGABAD vs. INCOME TAX OFFICER, WARD 1(1), AURANGABAD, AURANGABAD

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

House Property Purchased as 50% as against, in the Ratio of Investment by Mrs. Kala Jain & Mr. Shanki Jain, in term of Sec. 45 of Transfer of Property Act.) Appellant prays for deduction as claimed. 2 ITA No.389/PUN/2024, AY 2018-19 4. Assessee denies Liability to Interest u/s 234A, B and 234 C. Appellant prays for deletion of the Same

DHANOTTAM VASANT LONKAR,PUNE vs. INCOME-TAX OFFICER, WARD 3(3), , PUNE

In the result, the appeal of the assessee is allowed

house, is rejected because Transaction leading to Capital\nGain itself is rejected and is treated as business income.\"\nAppellant prays for declaring claim of Long Term Capital Gain & u/s\n54F is valid and allowed, And declare that order is Bad in Law, being\nwithout application of mind and violative of powers of CIT(A).\n5) Commissioner of Income Tax (Appeals