BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

5 results for “capital gains”+ Section 42clear

Sorted by relevance

Mumbai1,333Delhi865Chennai334Bangalore266Ahmedabad255Jaipur247Hyderabad196Chandigarh135Kolkata133Indore98Raipur93Cochin87Pune79Nagpur74Surat58Rajkot48Visakhapatnam32Lucknow32Amritsar26Guwahati26Cuttack24Dehradun19Jodhpur9Ranchi7Jabalpur7Agra5Patna5Varanasi5Allahabad3Panaji3

Key Topics

Section 1446Section 506Section 1545Section 1474Capital Gains4Section 143(1)3Section 2(14)2Section 143(3)2Section 1432Long Term Capital Gains

GAYATRI,AGRA vs. INCOME TAX OFFICER 2(1)(5), AGRA

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

ITA 139/AGR/2025[2010-11]Status: DisposedITAT Agra19 Nov 2025AY 2010-11
For Appellant: \nShri Rajendra Sharma, AdvFor Respondent: \nShri Anil Kumar, Sr. DR
Section 144Section 147Section 2(14)Section 50

capital gains on sale of agricultural land in the facts and\ncircumstances of the instant case.\n3.\nI have heard the rival submissions and perused the materials available\non record. The assessee is an agriculturist and had sold the agricultural land for\nRs 42 lakhs as against the circle rate of Rs 60.20 lakhs. It is not in dispute that

SANJANA GUPTA,JHANSI vs. ITO-WARD-2(3)(1) JHANSI, JHANSI

2
Deduction2
Addition to Income2

In the result, appeal of the assessee is allowed

ITA 433/AGR/2025[2014-2015]Status: DisposedITAT Agra21 Jan 2026AY 2014-2015

Bench: Shri M. Balaganeshsanjana Gupta, Vs. Ito, 130, Gudri Bazar, Jhansi Ward-2(3)(1), Jhansi (Appellant) (Respondent) Pan: Awbpg1536E Assessee By : Smt Prathna Jalan, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 O R D E R

For Appellant: Smt Prathna Jalan, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 254Section 50C(2)

Capital Gains” in the facts and circumstances of the instant case. 4. I have heard the rival contentions and perused the materials available on record. The assessee filed her return of income for AY 2014-15 on 03.8.2016 declaring total income of ₹2,42,850/-. As per the statement of facts filed before ld JCIT(A), the assessee is engaged

GULAB SINGH,AGRA vs. INCOME TAX OFFICER 1(1)(1) AGRA, AGRA

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

ITA 453/AGR/2025[2010-11]Status: DisposedITAT Agra26 Nov 2025AY 2010-11

Bench: Shri M. Balaganesh(Through Virtual Hearing) Gulab Singh, Vs. Income Tax Officer, 50C, Ladamada Ward-1(1)(1), Bichpuri Sadar, Agra Agra (Appellant) (Respondent) Pan: Faeps1251N Assessee By : Shri Rajendra Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/11/2025 Date Of Pronouncement 26/11/2025

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144Section 147Section 2(14)Section 50

capital gains on sale of agricultural land in the facts and circumstances of the instant case. 3. I have heard the rival submissions and perused the materials available on record. The assessee is an agriculturist and had sold the agricultural land for Rs 42 lakhs as against the circle rate of Rs 60.20 lakhs. It is not in dispute 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)

42,22,250/- could be made as unexplained money, which represent cash investment made for the purpose of registration and stamp duty for purchase of agricultural land, in the facts and circumstances of the instant case ? b) Whether an addition of Rs. 5,24,34,000/- could be made by adopting the stamp duty value as purchase consideration under Section

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

ITA 258/AGR/2025[2023-24]Status: DisposedITAT Agra09 Oct 2025AY 2023-24

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

Section 143Section 143(1)Section 145Section 154Section 193

Capital Gains and Other sources consisting of Interest and Dividend on investments. During the A.Y. 2018-19 the appellant made investments in 8% Taxable Government of India Bonds (herein after referred to as 8% RBI Bond) through Mis Stock Holding Corporation of India Ltd. (herein after referred to as SHCIL) as under: 8% RBI Bond Cumulative