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8 results for “capital gains”+ Section 35(1)(ii)clear

Sorted by relevance

Mumbai1,229Delhi952Chennai327Jaipur255Bangalore248Ahmedabad240Hyderabad177Chandigarh169Kolkata162Indore111Raipur103Cochin97Pune75Nagpur58Surat57Rajkot51Visakhapatnam36Lucknow35Guwahati28Amritsar15Jodhpur14Dehradun13Cuttack13Patna9Agra8Panaji7Varanasi5Ranchi4Allahabad3Jabalpur1

Key Topics

Section 14842Section 14716Section 148A15Section 15111Section 151A5Section 144B5Reassessment5Reopening of Assessment5Section 544Section 142(1)

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

3

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

35,000/- under the facts and circumstances of the case and in view of\njudicial precedents.”\nThe Id. A/R of the assessee further submitted his written submissions in\nrespect of the additional ground on 08.01.2025 as under :-\n"1. In continuation to our earlier submission we would like to make further\nsubmission about our additional ground of appeal which

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 444/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

ITA 473/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 432/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

ITA 452/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

ITA 472/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued notices u/s.148A(b) of the Act [refer Page No.1 of the Paper Book] on 14.03.2022. Pursuant thereto, the assessee filed his reply to the said notice