Search: capital gains

2 results for “capital gains”+ Section 1Aclear

Sorted by relevance

Key Topics

Section 27412 Section 153A4 Section 271A2 Section 1A2 Section 132(1)2 Section 132(4)2 Section 271(1)(c)2 Capital Gains2 Long Term Capital Gains2 Penalty

GAJANAN FERRO PRIVATE LIMITED,JAMSHEDPUR vs. DCIT CENTRAL CIRCLE, JAMSHEDPUR

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

ITA 139/RAN/2023[2017-18]Status: DisposedITAT Ranchi10 Mar 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 1ASection 271(1)(c)Section 271ASection 274

1A were not met, thus, rendering the levy of penalty null and void. ITA No. 139 and 140/Ran/2023 Gajanan Ferro P Ltd. Vs DCIT 3. That the assessee craves lave to add, alter or amend any ground before or at the time of hearing." 2. Rival submissions of both the parties have been heard and record perused. At the outset