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.

4 results for “capital gains”+ Section 54B(1)clear

Sorted by relevance

Delhi66Chandigarh65Indore56Surat34Ahmedabad32Pune24Jaipur19Chennai17Bangalore12Raipur10Rajkot8Mumbai8Nagpur6Patna5Jodhpur4Kolkata4Amritsar4Cochin4Agra4Hyderabad4Dehradun4Jabalpur2Cuttack2Varanasi1Visakhapatnam1

Key Topics

Section 2638Section 54B8Section 1446Section 271(1)(c)4Section 2503Addition to Income3Section 143(3)2Section 54F2Section 1472Long Term Capital Gains

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

1), Agra is not only erroneous but also prejudicial to the interest of the revenue on the issues mentioned above. As requisite verification was not done by the Assessing Officer, the case is therefore squarely covered under explanation 2 of section 263 of the I.T. Act. Accordingly, the assessment order passed u/s 143(3) of the I.T. Act dated

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)(1), FIROZABAD

2
Deduction2
Penalty2

In the result, both the appeals are allowed for statistical purposes

ITA 259/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

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

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

capital gain and without giving an opportunity to file rejoinder to the remand report sought from the Assessing Officer. 4 | P a g e ITA No. 260 & 259/Agr/2025 8. Perused the records. Heard learned representative for assessee and learned Sr. DR for revenue. 9. Perusal of the impugned order shows that the ld. CIT(Appeals) sought for the remand report

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)1, FIROZABAD

In the result, both the appeals are allowed for statistical purposes

ITA 260/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

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

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

capital gain and without giving an opportunity to file rejoinder to the remand report sought from the Assessing Officer. 4 | P a g e ITA No. 260 & 259/Agr/2025 8. Perused the records. Heard learned representative for assessee and learned Sr. DR for revenue. 9. Perusal of the impugned order shows that the ld. CIT(Appeals) sought for the remand report

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

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 procedures