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3 results for “capital gains”+ Section 55(2)(a)clear

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Section 143(3)10 Section 54F5 Section 684 Long Term Capital Gains3 Section 42 Section 1472 Section 44A2 Addition to Income2 Natural Justice2

SHAMIMUL FATIMA,GORAKHPUR vs. ACIT, RANGE - 02, GORAKHPUR

In the result the appeal of the assessee is allowed

ITA 102/VNS/2019[2013-2014]Status: DisposedITAT Varanasi22 Nov 2023AY 2013-2014

For Appellant: Shri. Ashish BansalFor Respondent: Shri. A. K. Singh

Section 54(2)Section 54BSection 54F

2) of the Act that the capital gains should be deposited in the CGAS scheme is merely an enabling provision. If the assessee shows during assessment proceedings that the capital gains have been reinvested in the new residential house, exemption cannot be denied merely the amount was not deposited in the CGAS. In this case it is a fact that

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

SHAMIMUL FATIMA,GORAKHPUR vs. ACIT, RANGE - 02, GORAKHPUR

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

SHAMIMUL FATIMA,GORAKHPUR vs. ACIT, RANGE - 02, GORAKHPUR

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

SUJIT KUMAR AGRAWAL (HUF),VARANASI vs. ACIT, CC, VARANASI