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7 results for “capital gains”+ Section 142(1)(ii)clear

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Key Topics

Section 26318Section 1489Section 1476Section 142(1)5Section 143(3)5Section 544Section 2503Capital Gains3Section 1442Deduction

ALAUDDIN,AGRA vs. ITO, WARD 1(1)(1), AGRA, AGRA

In the result, the appeal is partly allowed for statistical purposes

ITA 241/AGR/2024[2015-16]Status: DisposedITAT Agra20 Jun 2025AY 2015-16

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2015-16

Section 142(1)Section 147Section 148Section 151Section 2(14)Section 250Section 54

section 151 of the Act. The statutory notice dated 31.03.2021 issued u/s. 148 and subsequent notice issued u/s. 142(1) with questionnaire dated 15.11.2021 stood un-responded by the assessee. The assessee, however, submitted his reply dated 20.02.2022 in response to notice u/s. 142(1) dated 24.12.2021, which as per Assessing Officer, was not found satisfactory. Thereafter, show cause notice

2
Addition to Income2
Reassessment2

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

142(1) and section 274 r.w.s. 271(1)(b) were not answered by the appellant. Thereafter, a show- cause notice under section 144 was issued by the AO. on 16.11.2016 and on its non-service through the speed post, ITI was deputed to serve it personally on the appellant. Vide his report dated 06.12.2016, the ITI has reported that Shri

M/S CHATTA SUGAR CO. LTD,MATHURA vs. A.C.I..T CIRCLE-3, MATHURA

In the result, the appeal of the assessee is allowed

ITA 129/AGR/2015[2009-10]Status: DisposedITAT Agra01 Jul 2025AY 2009-10

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2009-10]

Section 142(1)Section 143(3)Section 28Section 41(1)

II, Uttar Pradesh-281401 Vs Mathura-281004 PAN-AAACC8388C Appellant Respondent Appellant by Shri Anurag Sinha, Adv. Respondent by Shri Sukesh Kumar Jain, CIT(DR) Date of Hearing 03.04.2025 Date of Pronouncement 01.07.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-1, Agra, (hereinafter

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

ITA 131/AGR/2025[2016-17]Status: DisposedITAT Agra28 Oct 2025AY 2016-17
Section 143(1)Section 143(2)Section 144Section 250

142 (1) shall\nremain confined only to the specific reasons/ issues for which case has been\npicked up for scrutiny.\n(iii) To overcome this issue of elasticity in application of instruction,CBDT made\ncertain provisions. To prevent revenue leakage, AOs are allowed to convert\nlimited scrutiny to complete scrutiny and this power is allowed to them after\nfollowing certain

SMT. SARIKA SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

ITA 56/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

II. You are being given further opportunity to explain your case. You are once again requested to submit explanations and documents as called for vide Notice u/s 263 dated 27.10.2021 (copy of which is enclosed). III. I have examined the case record in your case for A.Υ. 2012-13 and on examination of the case record several issues have

SHRI ATUL SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

ITA 57/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

II. You are being given further opportunity to explain your case. You are once again requested to submit explanations and documents as called for vide Notice u/s 263 dated 27.10.2021 (copy of which is enclosed). III. I have examined the case record in your case for A.Υ. 2012-13 and on examination of the case record several issues have

RAMKISHAN,ALIGARH vs. ITO 4(1)(3) ALIGARH, ALIGARH

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 58/AGR/2025[2018-19]Status: DisposedITAT Agra03 Apr 2025AY 2018-19

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Section 142(1)Section 147Section 148Section 250Section 48

section 147 of the Act. The information with the Assessing Officer was that the assessee had sold an immovable property to Sangwan Landco Pvt. Ltd. for a sale consideration of Rs.89,20,000/-. In response to to notice u/s 142(1) of the Act, the assessee in his reply dated 02.12.2022 stated that the immovable property sold was an agricultural