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Section 69C6 Section 685 Section 271(1)(c)5 Addition to Income4 Section 40A(3)3 Section 143(3)3 Disallowance2 Capital Gains2

RAIPUR SECURITIES AND INVESTMENT LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD 3(1), RAIPUR

In the result the appeal of the assessee is allowed on legal issue

ITA 164/RPR/2018[2014-15]Status: DisposedITAT Raipur25 May 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 164/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 Raipur Securities & Investment Ltd. Mig 21, Indravati Colony, Raipur (C.G.) Pan : Aaccr4419F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Puja Bajaj, ARFor Respondent: Shri G.N Singh, DR

Section 143(3)Section 271(1)(c)

capital gain in the financial statements. Since the gain was left to be accounted through proper accounting entry, it was not reflected in the statement of profit & loss and consequently, it escaped disclosure in the computation. In the case of Price Waterhouse Coopers Pvt. Ltd. vs CIT (2012) 348 ITR 306 (SC), a disallowance on account of gratuity was reported

RAIPUR SECURITIES AND INVESTMENT LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD 3(1), RAIPUR

RAIPUR SECURITIES AND INVESTMENT LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD 3(1), RAIPUR

INCOME TAX OFFICER, RAIPUR, RAIPUR vs. SAKSHI SAGGAR, RAIPUR, RAIPUR

SHRI TIRATH RAJ SHUKLA,BHILAI vs. INCOME TAX OFFICER, WARD-1(2), BHILAI

FIVE STARCONSTRUCTION COMPANY,BHILAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), BHILAI