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6 results for “capital gains”+ Section 36(1)(v)clear

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Mumbai1,400Delhi920Chennai404Bangalore302Ahmedabad272Jaipur270Hyderabad171Chandigarh170Kolkata130Cochin94Raipur93Indore84Pune84Nagpur79Amritsar49Surat45Rajkot39Lucknow37Visakhapatnam35Panaji31Guwahati28Cuttack16Jodhpur15Agra12Dehradun11Allahabad7Varanasi6Patna5Ranchi4Jabalpur1

Key Topics

Section 143(3)10Section 2635Section 285Capital Gains5Long Term Capital Gains5Penny Stock5Survey u/s 133A5Revision u/s 2635Section 143(1)

M/S JAI AMBE AGRICULTURAL INDUSTRIES,VARANASI vs. D.C.I.T., CIRCLE - 2(1), VARANASI

In the result, the appeal filed by the assessee stands dismissed

ITA 19/VNS/2023[2019-2020]Status: DisposedITAT Varanasi05 Jun 2023AY 2019-2020

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2019-2020 M/S Jai Ambe Agricultural The Dcit, Industries, Plot No. 211, V. Circle-2(1), Aayakar Bhawan, M A Marg, Churamanpur, Varanasi- Varanasi-221002,U.P. 221108,U.P. ( The Adi, Cpc, Bengaluru) Pan:Aahfj9428N (Appellant) (Respondent)

For Appellant: Sh. R.K.N. Jaiswal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 14Section 143(1)Section 2(24)Section 2(24)(x)Section 28Section 36(1)Section 36(1)(va)Section 40(1)
3
Section 36(1)(va)3
Section 2(24)(x)3
Section 562
Section 40(2)
Section 56

v. ADIT, CPC followed the decision of Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd.(supra). 5. We have considered rival contentions and perused the relevant material available on record. We have observed that the assessee filed his return of income on 27.10.2019 declaring income of Rs. 2,28,690/-. The return of income was processed

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

ITA 198/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause notice on 02.03.2020 24. Ld. Counsel further submitted that, nowhere ld. PCIT has commented as to what further enquiries or information should have been sought by the AO, instead stating that AO should have considered the Investigation report and should have made the assessee. Thus

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 252/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause notice on 02.03.2020 24. Ld. Counsel further submitted that, nowhere ld. PCIT has commented as to what further enquiries or information should have been sought by the AO, instead stating that AO should have considered the Investigation report and should have made the assessee. Thus

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 85/VNS/2019[2014-2015]Status: DisposedITAT Varanasi07 Dec 2023AY 2014-2015
Section 143(3)Section 263

section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause notice on 02.03.2020 24. Ld. Counsel further submitted that, nowhere ld. PCIT has commented as to what further enquiries or information should have been sought by the AO, instead stating that AO should have considered the Investigation report and should have made the assessee. Thus

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 111/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause notice on 02.03.2020 24. Ld. Counsel further submitted that, nowhere ld. PCIT has commented as to what further enquiries or information should have been sought by the AO, instead stating that AO should have considered the Investigation report and should have made the assessee. Thus

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 112/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause notice on 02.03.2020 24. Ld. Counsel further submitted that, nowhere ld. PCIT has commented as to what further enquiries or information should have been sought by the AO, instead stating that AO should have considered the Investigation report and should have made the assessee. Thus