79 results for “capital gains”+ Section 263(1)(i)clear
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In the result, appeals filed by the assessees in ITA Nos
Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)
section 263 of the Act: (1).(a)In case of Shri Vallabhabhai B. Paghdal, we note that in ITA No.81/SRT/2021, for AY 2012-13, the assessee has submitted documents regarding unaccounted investment of Rs.37,00,000/- in relation to Block No.387 of Morthan, Olpad area. The same is part of AO`s show cause notice vide para-no.5.1.We note that assessee