63 results for “reassessment u/s 147”+ Capital Gainsclear
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Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]
147 of the Act in as much as the assessment ought to have been made u/s 143 (3) r.w.s 153C of the Act. 5. Without prejudice to the above, the learned Commissioner of Income Tax 1 (Appeals) is not justified in upholding the action of the assessing officer in re- computing the capital gains at Rs, 927,050 as against