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2 results for “disallowance”+ Short Term Capital Gainsclear

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Key Topics

Section 50C4Short Term Capital Gains2Addition to Income2

AWADHESH KUMAR,BALLIA vs. ITO, WARD - 2(4), BALLIA

ITA 179/VNS/2019[2016-2017]Status: DisposedITAT Varanasi14 Oct 2022AY 2016-2017

Bench: Shri.Vijay Pal Raoassessment Year: 2016-17 Awadhesh Kumar, V. Income Tax Officer, Arya Samaj Road, Ballia, Ward-2(4), Ballia, U.P. Uttar Pradesh Pan-Athpk1294N (Appellant) (Respondent) Appellant By: Sh. Praveen Godbole, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 12.10.2022 Date Of Pronouncement: 14.10.2022 O R D E R

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 50C

short term capital gain as determined by the Assessing Awadhesh Kumar Officer at Rs. 15,07,000/- as against Rs. 6,74,493/- as disclosed by the assessee thereby making an addition of Rs. 8,32,507/- is highly unjustified. 5. That in any view of the matter addition of Rs. 84,000/- on account of cost of improvement

GIRISH KUMAR KESHARI,VARANASI vs. DCIT, CIRCLE - 01, VARANASI

ITA 201/VNS/2019[2013-2014]Status: Disposed
ITAT Varanasi
26 Apr 2022
AY 2013-2014

Bench: Shri.Vijay Pal Raoassessment Year: 2013-14 Sh. Girish Kumar Keshari, V. Dcit, Prop. M/S G.S. Marketing B-37/171-A, Circle-1, Varanasi Ganesh Gali, Birdopur, Mahmoorganj, Varanasi, U.P. Pan-Adapk7314C (Appellant) (Respondent) Appellant By: Sh. Arvind Shukla & Sh. Ashish Zafar, Advs Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 23.03.2022 Date Of Pronouncement: 26.04.2022

For Appellant: Sh. Arvind Shukla & Sh. Ashish Zafar, AdvsFor Respondent: Sh. A.K. Singh, Sr. D.R

term capital gain of Rs. 4,78,500/- . The Assessing Officer doubted the claim of cost of construction of the second floor of the property in view of the fact that the assessee has sold the property within a period of two and a half months after it was purchased and therefore, how the property was constructed within such