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4 results for “capital gains”+ Section 263clear

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Key Topics

Section 26320Section 153A9Section 143(2)5Section 143(3)4Section 132(1)3Section 271(1)(c)3Penalty3Search & Seizure3Section 542

RAMESH KUMAR SINGH,RANCHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PATNA, RANCHI

In the result, grounds of appeal raised by the assessee are allowed

ITA 9/RAN/2021[2012-13]Status: DisposedITAT Ranchi29 Apr 2025AY 2012-13

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 143(2)Section 153ASection 263Section 271(1)(c)

Section 263 of the Income Tax Act, 1961 (in short, the Act) dated 03/12/2020 and 08/12/2020 for the Assessment Year (AY) 2012-13, 2014-15 and 2016-17 respectively. All these appeals of the assessee are having common facts and grounds, therefore, with the consent of parties, all these appeals of the assessee are clubbed and heard together and being

PR. CIT (C), PATNA, PATNA vs. RAMESH KUMAR SINGH, RANCHI

In the result, grounds of appeal raised by the assessee are allowed

ITA 10/RAN/2021[2014-15]Status: DisposedITAT Ranchi29 Apr 2025AY 2014-15

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 143(2)Section 153ASection 263Section 271(1)(c)

Section 263 of the Income Tax Act, 1961 (in short, the Act) dated 03/12/2020 and 08/12/2020 for the Assessment Year (AY) 2012-13, 2014-15 and 2016-17 respectively. All these appeals of the assessee are having common facts and grounds, therefore, with the consent of parties, all these appeals of the assessee are clubbed and heard together and being

RAMESH KUMAR SINGH,RANCHI vs. PR. CIT(C), PATNA, PATNA

In the result, grounds of appeal raised by the assessee are allowed

ITA 11/RAN/2021[2016-17]Status: DisposedITAT Ranchi29 Apr 2025AY 2016-17

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 143(2)Section 153ASection 263Section 271(1)(c)

Section 263 of the Income Tax Act, 1961 (in short, the Act) dated 03/12/2020 and 08/12/2020 for the Assessment Year (AY) 2012-13, 2014-15 and 2016-17 respectively. All these appeals of the assessee are having common facts and grounds, therefore, with the consent of parties, all these appeals of the assessee are clubbed and heard together and being

DR. SANJAY KUMAR,RANCHI vs. PR. CIT, RANCHI

In the result, the appeal of the assessee is allowed

ITA 29/RAN/2020[2015-16]Status: DisposedITAT Ranchi27 Jul 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(2)Section 143(3)Section 263Section 54

capital gain and thus strongly defended the revisionary order passed u/s 263 of the Act. 6. We have heard the rival submissions and perused the material on record including the impugned order and various case laws relied by the parties. We observe that the case was selected for limited scrutiny to verify the source of purchase of flat