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7 results for “capital gains”+ Section 271(1)(b)clear

Sorted by relevance

Mumbai1,111Delhi972Jaipur328Ahmedabad293Chennai239Bangalore214Kolkata186Hyderabad156Pune136Surat126Karnataka115Indore110Chandigarh89Raipur56Calcutta54Lucknow40Nagpur35Visakhapatnam29Cochin25Rajkot24Guwahati24Cuttack23Amritsar23Dehradun14Agra13Telangana13SC12Jodhpur9Patna7Ranchi7Allahabad6Panaji3Jabalpur3Varanasi3Rajasthan2K.S. RADHAKRISHNAN A.K. SIKRI1Punjab & Haryana1Gauhati1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1

Key Topics

Section 271(1)(c)37Section 153A23Section 27421Section 132(1)10Section 2637Undisclosed Income7Section 271A6Penalty6Section 132(4)5Capital Gains

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 16/RAN/2020[2010-11]Status: DisposedITAT Ranchi17 Feb 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

capital gain only after an explanation sought by Assessing Officer and it was not a case of suo-moto explanation, Assessing Officer liable to invoke penalty proceedings under section 271(1)(c). Similarly, the Hon'ble Delhi High Court in the case of CIT Vs Zoom Communication (P.) Ltd. reported in 191 Taxman 179 (Delhi)/ [2010] 327 ITR 510 (Delhi

4
Long Term Capital Gains4
Search & Seizure3

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 17/RAN/2020[2013-14]Status: DisposedITAT Ranchi17 Feb 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

capital gain only after an explanation sought by Assessing Officer and it was not a case of suo-moto explanation, Assessing Officer liable to invoke penalty proceedings under section 271(1)(c). Similarly, the Hon'ble Delhi High Court in the case of CIT Vs Zoom Communication (P.) Ltd. reported in 191 Taxman 179 (Delhi)/ [2010] 327 ITR 510 (Delhi

M/S NANDLAL KESHARDEO,RANCHI vs. ACIT, CENTRAL CIRCLE (1), RANCHI

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

ITA 15/RAN/2025[2016-2017]Status: DisposedITAT Ranchi12 Nov 2025AY 2016-2017

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

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

B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri R.R. Mittal, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 09/10/2025 Date of pronouncement 09/10/2025 O R D E R PER: BENCH 1. This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), NFAC, Delhi [in short

RINKU SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 81/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

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

B Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 05/02/2025 Date of pronouncement 20/02/2025 O R D E R PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. These appeals by the assessee(s) are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-3, Patna

NITU SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OFINCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 82/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

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

B Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 05/02/2025 Date of pronouncement 20/02/2025 O R D E R PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. These appeals by the assessee(s) are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-3, Patna

ALLIANCE DEALERS PVT.LTD.,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 89/RAN/2022[2015-16]Status: DisposedITAT Ranchi10 Mar 2025AY 2015-16

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

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

B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 10/03/2025 Date of pronouncement 10/03/2025 O R D E R PER: BENCH 1. This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), Patna-3, [in short

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

271(1)(b) of the Income Tax Act, 1961 may be (in addition to tax, if any, payable imposed for a sum of ten thousand rupees for each such failure.” 11. We note that by way of issue of notice under section 142(1) of the Act, as noted above, the assessing officer, during the original assessment proceedings u/s 153A/143