5 results for “capital gains”+ Section 81clear
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In the result, this appeal filed by the assessee is allowed
Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay
81 & 82/Ran/2022 Rinku Singh Vs DCIT & 1 Anr Appeal 81/Ran/2022 for A.Y. 2015-16 as a lead case. In this appeal, the assessee has raised following grounds of appeal: "1. That under the facts and circumstances of the case, no penalty u/s 271(1)(c) should had been levied, hence, the impugned order levying penalty