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5 results for “capital gains”+ Section 193clear

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Key Topics

Section 115J6Section 153A4Section 1434Section 1324Section 143(3)3Capital Gains3Addition to Income3Section 1422Section 143(2)2Section 28

DCIT, CENTRAL CIRCLE 1, RAJKOT vs. LAJVANTIBEN RAJABHAI HINDUJA, RAJKOT

ITA 94/RJT/2024[2021-22]Status: DisposedITAT Rajkot20 May 2025AY 2021-22
For Appellant: Shri R.B. Shah, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132(4)Section 143(2)Section 143(3)Section 250

capital gain is attracted.\n11. During the course of appellate proceedings, the assessee has filed written\nsubmission alongwith documentary evidences, which were already submitted\nbefore the assessing officer. The assessee has stated that she had constantly\ndenied the receipt of the cash amount of Rs.25 Lacs before the assessing\nofficer. The assessee had claimed that the said land was agreed

SEABIRD MARINE SERVICES PRIVATE LIMITED,JAMNAGAR vs. ACIT, CIRCLE - 1, JAMNAGAR, JAMANGAR

In the result, ground No.4 raised by the assessee is allowed

2
Undisclosed Income2
Limitation/Time-bar2
ITA 83/RJT/2025[2017-18]Status: DisposedITAT Rajkot30 May 2025AY 2017-18
Section 114Section 115JSection 143(3)

capital reduction is carried out for NIL\nconsideration. Considering these facts and circumstances, we allow ground No.2\nraised by the assessee.\n29. Now we shall take ground No.4 raised by the assessee, which relates to\ndeduction under section 80-IA of the Act.\n30. Brief facts qua the issue are that on perusal of the return of income as well

SHRI JAYANTILAL PAGHADAL,AT CHARAN SAMDHIYALA, NEW AREA PLOT, TALUKA JETPUR, DISTRICT RAJKOT-365480 vs. THE INCOME TAX OFFICER, WARD - 1 (2) (3), RAJKOT, RAJKOT

In the result, the appeal of the assessee is dismissed

ITA 252/RJT/2022[2016-17]Status: DisposedITAT Rajkot13 Dec 2023AY 2016-17

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Waseem Ahmed (Accountant Member)

For Appellant: NoneFor Respondent: Shri Ashish Kumar Pandey, Sr. D.R
Section 10(37)Section 143(2)Section 145ASection 193Section 28Section 56Section 56(2)(viii)

193 and large agricultural income. Accordingly, the notice u/s. 143(2) was issued on 19-09- 2017 and duly served upon the assessee. Subsequent statutory notices were served to the assessee. In compliance thereto, the Chartered Accountant and Authorized Representative of the assessee submitted letter dated 18-10-2018 and filed the reply. The same was taken on record

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 25/RJT/2021[2006-07]Status: DisposedITAT Rajkot12 Apr 2023AY 2006-07

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

Capital Gains and also Income from Other Sources. For the asst year 2006-07 the assessee filed his Return of Income on 31-07-2006 admitting total income of Rs.4,17,050/=. The return was processed under section 143[1] dated 06-12-2006 and refund was issued to the assessee. Thus there was no regular assessment u/s.143

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 26/RJT/2021[2007-08]Status: DisposedITAT Rajkot12 Apr 2023AY 2007-08

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

Capital Gains and also Income from Other Sources. For the asst year 2006-07 the assessee filed his Return of Income on 31-07-2006 admitting total income of Rs.4,17,050/=. The return was processed under section 143[1] dated 06-12-2006 and refund was issued to the assessee. Thus there was no regular assessment u/s.143