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2 results for “capital gains”+ Section 148clear

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Key Topics

Section 2634Section 143(3)3Section 260A2Section 143(1)2Section 143(2)2

RAMESH KUMAR vs. COMMISSIONER OF INCOME TAX

The appeal is dismissed

ITA/396/2019HC Punjab & Haryana19 Feb 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 10(38)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 263

148/- Total Income assessed: Rs.16,80,490/- Assessed. Issue requisite documents.” The proceedings were initiated under Section 263 of the Act and notice was issued on 13.12.2017. There was long term capital gain

M/S KWALITY CAFE & RESTAURANT P LTD. vs. COMMISSIONER OF INCOME TAX AND ANR.

Appeal is dismissed

ITA/585/2006HC Punjab & Haryana18 Apr 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 260A

Section 260A of the Income Tax Act, 1961, has been filed against the order dated 07.04.2006 (Annexure A-3) passed by the Income Tax Appellate Tribunal, Chandigarh, whereby appeal filed by the revenue-respondent against the order dated 22.03.2000 passed by the Commissioner of Income Tax (Appeals), Chandigarh, has been partly accepted. Brief facts of the case are that