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2 results for “capital gains”+ Section 154clear

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Key Topics

Section 547Section 2637Section 153A7

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

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

ITA 289/RAN/2019[2012-13]Status: DisposedITAT Ranchi08 Jul 2020AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

For Appellant: Shri M.K. Chaudhury & Shri Devesh Poddar, AdvocateFor Respondent: Shri Inderjeet Singh, CIT (DR)
Section 132(4)Section 143(3)Section 153ASection 263

capital gain. (xvii) Balance sheet, profit and loss account, bank statement etc. The assessee submitted the documents and details, as mentioned above, during the original assessment proceedings u/s 153A/143(3) of the Act in response to notice under section 142(1) of the Act. During the original assessment proceedings(before first 263 order), the Padam Kumar Jain Assessment Year

DILIP KUMAR,DORANDA RANCHI vs. DCIT CIRCLE 1, RANCHI

In the result, this appeal of assessee is allowed

ITA 233/RAN/2023[2014-15]Status: DisposedITAT Ranchi17 Feb 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhurydilip Kumar, D.C.I.T., 4B, Dr. K.D. Choudhury Apartment, Circle-1, Vs. South Office Para, Doranda, Ranchi. Ranchi-834002 (Jharkhand) Pan No. Adlpk 4085 H Appellant/ Assessee Respondent/ Revenue

Section 154Section 50Section 50C(2)Section 54

capital gains. 5. These assessee's appeals are allowed for statistical purposes in above terms." 3. It is the contention of learned counsel for the assessee that in the consequent assessment order passed by the Assessing Officer dated 18/12/2019, the Assessing Officer has not followed the direction of the Tribunal and has not examined the claim of assessee in terms