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4 results for “capital gains”+ Section 133(6)clear

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Key Topics

Section 1484Addition to Income4Section 1473Section 142(1)2Section 143(3)2Capital Gains2

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

In the result, the Appeal of the assessee is partly allowed

ITA 8/AGR/2019[2009-10]Status: DisposedITAT Agra26 Sept 2023AY 2009-10
Section 142(1)Section 147Section 148

133(6) to the assessee and required to confirm the transaction as to how the capital gains arise out of the transaction. It would mean that there was no definite information received from ITO 6(3), Jhansi that the Page 8 of 23 Tej Singh vs. ITO assessee earned any capital gains out of the sale transaction of land

SATISH PRAKASH AGARWAL,AGRA vs. THE ACIT, CIRCLE 1(2)(1), AGRA, AGRA

In the result, appeal of the assessee is allowed

ITA 113/AGR/2021[2016-17]Status: DisposedITAT Agra07 Feb 2025
AY 2016-17

Bench: : Shri Ramit Kocharassessment Year: 2016-17

Section 143(2)Section 143(3)Section 36(1)(iii)

133(6) to 11 lenders out of which only 5 lenders responded to the enquiries made by the AO. The AO based on the analysis of the enquiry observed that the creditworthiness of the lender and genuineness of the interest could not be proved. The observations of the AO are recorded in the assessment order. The assessee even

RAKESH DUBEY,KATRA MOHOLLA OLD BUS STAND ASHOKNAGAR vs. COMMISSIONER OF INCOME TAX APPEALS , NFAC DELHI

In the result, the appeal is allowed for statistical purposes

ITA 41/AGR/2025[2014-15]Status: DisposedITAT Agra29 May 2025AY 2014-15

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2014-15

Section 133(6)Section 142(1)Section 147Section 148Section 2(14)(iii)Section 250

133(6) of the Act sought information from Tehsildar, Ashoknagar as to the distance of the property in question from the municipal limits of Ashoknagar municipality, who vide letter dated 23.03.2022 reported that the said property is situated at a distance of approximately 1.5 KM from the municipal limits of Ashoknagar. Based on this information, the Assessing Officer observed that

BALDEV SINGH BHADORIYA,GWALIOR vs. ITO-3(2), GWALIOR

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

ITA 37/AGR/2023[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Smt Kiran Lata Bhadoria, Vs. Income Tax Officer, Ward- L/H Of Late Shri Baldev 3(2), Singh Bhadoria, Gwalior Mig-20, Darpan Colony, 474005, Mp (Appellant) (Respondent) Pan: Ahopb3071D Assessee By : Shri Somil Agarwal, Adv Shri Deepesh Garg, Adv Revenue By: Shri Sukesh Kumar Jain, Cit(Dr) Date Of Hearing 15/09/2025 Date Of Pronouncement 04/12/2025

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT(DR)
Section 143(3)Section 56(2)(vii)

gains, income from other sources and income from business and profession. During the year under consideration, the Assessee has purchased an agricultural land measuring 5.874 hectares situated at village Baretha, Patwari, Halka 101, Vikaskhand-Morar on 12-08-2014. On perusal of the Smt Kiran Lata Bhadoria purchase deed, it was noticed that purchase consideration of the property has been