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8 results for “capital gains”+ Section 48clear

Sorted by relevance

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Key Topics

Section 26326Section 87A10Section 143(3)8Section 143(1)8Section 2505Section 1474Section 1484Section 50C4Capital Gains3Deduction

PRAMOD KUMAR DUBEY,GWALIOR vs. INCOME TAX OFFICER,1(3), GWALIOR

In the result, the appeal of the assessee is allowed

ITA 314/AGR/2025[2024-25]Status: DisposedITAT Agra03 Sept 2025AY 2024-25

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member)

For Appellant: Shri Manuj Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 111ASection 112ASection 112A(6)Section 115BSection 139(1)Section 139(5)Section 143(1)Section 250Section 87A

Section 139(1) of the Act for assessment year 2024-25 on 10-7-24 showing its total income at Rs. 6,27,260/- comprising of – Income from salary - Rs. 3,10,000 Income from long-term capital gains - Rs. 99,677 Income from short-term capital gains - Rs.169,324 Income from other sources - Rs. 48

2
House Property2
Long Term Capital Gains2

YOGENDRA KUMAR GUPTA,GWALIOR vs. INCOME TAX OFFICER WARD 1(1) GWL, GWALIOR

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

ITA 176/AGR/2024[2017-18]Status: DisposedITAT Agra12 Feb 2025AY 2017-18

Bench: : Shri Ramit Kocharassessment Year: 2017-18

Section 143(1)Section 143(2)Section 143(3)Section 250Section 250(4)Section 250(6)Section 48Section 50

Section 50(C) of the Income Tax Act. The addition made, computing the long term capital gain by the AO, sustained by the NFAC is liable to be deleted." 3. Brief facts of the case are that the assessee filed return of income for the impugned assessment year ,on 02.08.2017 , declaring total income of Rs. Nil. Return was processed

GURDEEP SINGH,AGRA vs. PR.CIT.-1,, AGRA

In the result, appeal of assessee is allowed

ITA 31/AGR/2021[2015-16]Status: DisposedITAT Agra25 Oct 2023AY 2015-16

Bench: Sh. Shamim Yahya & Shri Anubhav Sharmagurdeep Singh Vs. The Pr. Cit-1 33, Laxmi Nagar, Sikandra, Agra Agra, Uttar Pradesh-282007 Pan No. Aflps 7500 K (Appellant) (Respondent) Assessee By Shri Anil Verma, Adv. Revenue By Shri Surendra Pal, Cit(Dr) Date Of Hearing: 11.10.2023 Date Of Pronouncement: 25.10.2023

Section 143(3)Section 263Section 45Section 54F

48,680/- + Getwell Hospital Rs.35,10,064/-. this figure duly find place in the Audit Report section 44AB at column No.40 Increase in capital: The asseseee apart from professional income has earned Gain

PRIYAVRAT SHARMA,AGRA vs. ITO WARD 1(1)(2), AGRA

In the result, the appeal is allowed for statistical purposes

ITA 355/AGR/2025[2019-20]Status: DisposedITAT Agra26 Nov 2025AY 2019-20

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(1)Section 143(1)(a)Section 250Section 50C

section 143(1)(a)(i to vi) of the Act. The capital gain has to be computed u/s 48 r/w 50C of the Act. In the case

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

48 of the Income Tax Act, 1961. This Income was neither brought to tax nor any inquiry was made during assessment proceedings. 1.2 In an attempt to evade the provisions of law and to deliberately mislead the Revenue Authorities, the Assessee has falsely stated that the value u/s 50C of the Properties sold was Rs. 27,08,300/- which

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

48 of the Income Tax Act, 1961. This Income was neither brought to tax nor any inquiry was made during assessment proceedings. 1.2 In an attempt to evade the provisions of law and to deliberately mislead the Revenue Authorities, the Assessee has falsely stated that the value u/s 50C of the Properties sold was Rs. 27,08,300/- which

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

RADHA GUPTA,KALA MAHAL, AGRA vs. INCOME TAX OFFICER-2(1)(3), , AGRA

Appeal are dismissed

ITA 102/AGR/2024[2017-18]Status: DisposedITAT Agra17 Feb 2025AY 2017-18

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2017-18

Section 143(3)Section 234ASection 69A

section 69A addition of Rs.1,51,04,500/- in assessee’s hands thereby rejecting her explanation attributing the deposits in bank account to the cash sale proceeds of silver items and silver bullion, as the case may be, declared in IDS, 2016. Learned counsel has referred to assessee’s detailed submissions as well as evidence(s) in paper book running