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2 results for “capital gains”+ Section 192clear

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Key Topics

Section 143(3)6Section 682Section 44A2Addition to Income2

AJAY KUMAR AGRAWAL (HUF),VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VARANASI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 34/VNS/2021[2014-2015]Status: DisposedITAT Varanasi07 Jul 2022AY 2014-2015

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharay: 2014-15 Ajay Kumar Agrawal (Huf), V Assistant Commissioner Of 72, Jawahar Nagar Extension Bhelupur, . Income Tax, Central Circle, Varanasi-221005, Uttar Pradesh, India Varanasi Pan-Aagha9912D (Appellant) (Respondent) Appellant By: Sh. Asim Zafar, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R

For Appellant: Sh. Asim Zafar, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 147Section 4Section 44ASection 68

192/- as directed vide certificate no. 221471660200121dated 20.01.2021. 3. Because the dispute that had been settled under DTVSVS related to the assessment order dated 28.12.2016 passed originally under section 143(3) by the ld. Income Tax Officer, Ward-2(2), Varanasi and the issue involved in the 1st appeal related to an altogether different issue, as had been raised

M/S RAJENDRA PRASAD SRIVASTAVA,AZAMGARH vs. ACIT, RANGE - AZAMGARH, AZAMGARH

In the result, the appeal of the assessee is dismissed

ITA 164/VNS/2019[2013-2014]Status: DisposedITAT Varanasi07 Feb 2023AY 2013-2014

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 M/S Rajendra Prasad Srivastava, Vs. Asstt. Commissioner Of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 Pan-Aakfr2986A (Appellant) (Respondent) Appellant By: Sh.Hari N. Singh Bisen, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 07.02.2023

For Appellant: Sh.Hari N. Singh Bisen, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(2)Section 145(3)

192 (Kerela), NanjiTopanbhai& Co. 3 M/s Rajendra Prasad Srivastava 3. [2006] 280 ITR 617 (All.) KisanSahkariChini Mills. Ltd. 4. [2007] 105 ITD 1 (Delhi) (Special Bench), Allied Construction 5. [2010] 325 ITR 201 (Kerela), T.O. Abraham & Co. 6. [2017] 163 ITD 46 (Visakhapatnam-Trib.), G. Raja GopalaRao 7. [2001] 248 ITR 449 (SC), Dr. V.P. Gopinathan” 5. Thus, the learned