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13 results for “capital gains”+ Section 80clear

Sorted by relevance

Mumbai1,295Delhi886Chennai318Ahmedabad285Bangalore277Jaipur257Hyderabad174Chandigarh156Kolkata119Pune110Indore99Cochin88Raipur83Surat51Visakhapatnam49Nagpur49Panaji42Lucknow38Guwahati33Rajkot32Cuttack25Amritsar20Jodhpur19Dehradun16Ranchi15Agra13Allahabad9Patna6Jabalpur4Varanasi2

Key Topics

Addition to Income9Section 143(3)8Section 12A(1)(ac)8Section 2506Section 143(2)4Section 80G(5)(iv)4Natural Justice4Capital Gains4Long Term Capital Gains

NITESH AGARWAL,AGRA vs. INCOME TAX OFFICER-2(1)(3), AGRA

ITA 501/AGR/2025[2012-13]Status: DisposedITAT Agra20 Feb 2026AY 2012-13

Bench: : Shri S. Rifaur Rahman, Accoutant Member Nitesh Agarwal Vs Income Tax 29/81, Lakshmi Palace, Officer-2(1) (3), Namakkimandi, Agra- Agra 282003 Pan No Abnpa2197G Appellant Respondent

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 148Section 178Section 234ASection 234BSection 250(6)

section 148 of the Act. BECAUSE, the alleged escapement is based on incorrect assumption of fact that ‘appellant’ has not filed Return of Income and had not shown Long Term Capital Gain the Return of Income whereas due Return of Income was filed electronically and Income arising under the head Long Term Capital Gain amounting to Rs.9

4
Section 693
Section 253(3)3
Section 50C3

SURENDRA KUMAR AGARWAL,JHANSI vs. ASSESSMENT UNIT, NEW DELHI

In the result, ITA No. 80 and 255/Agr/2025 are allowed for statistical

ITA 278/AGR/2025[2020-21]Status: DisposedITAT Agra27 Oct 2025AY 2020-21

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

Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250

capital gain at Rs.1,14,71,483/- and added it to the income of the assessee. 2 | P a g e ITA Nos. 80, 255 & 278/Agr/2025 4. Aggrieved, assessee preferred first appeal before ld. CIT(Appeals) against the assessment order dated 21.04.2021 passed u/s. 143(3) r/w section

SURENDRA KUMAR AGARWAL,MAURANIPUR vs. INCOME TAX OFFICER, JHANSI

In the result, ITA No. 80 and 255/Agr/2025 are allowed for statistical

ITA 255/AGR/2025[2020-21]Status: DisposedITAT Agra27 Oct 2025AY 2020-21

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

Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250

capital gain at Rs.1,14,71,483/- and added it to the income of the assessee. 2 | P a g e ITA Nos. 80, 255 & 278/Agr/2025 4. Aggrieved, assessee preferred first appeal before ld. CIT(Appeals) against the assessment order dated 21.04.2021 passed u/s. 143(3) r/w section

SURENDRA KUMAR AGARWAL,MAURANIPUR vs. NATIONAL E ASSESSMENT CENTER, DELHI

In the result, ITA No. 80 and 255/Agr/2025 are allowed for statistical

ITA 80/AGR/2025[2018-19]Status: DisposedITAT Agra27 Oct 2025AY 2018-19

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

Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250

capital gain at Rs.1,14,71,483/- and added it to the income of the assessee. 2 | P a g e ITA Nos. 80, 255 & 278/Agr/2025 4. Aggrieved, assessee preferred first appeal before ld. CIT(Appeals) against the assessment order dated 21.04.2021 passed u/s. 143(3) r/w section

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

ITA 114/AGR/2024[2016-17]Status: DisposedITAT Agra21 Jan 2025AY 2016-17

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

section 69 of Income tax Act, no addition is liable to be made, addition made by the AO, sustained by CIT Appeal is liable to be deleted. 3 That while making and sustaining the addition, the authorities below has not considered and appreciated the facts that the assessee is doing business since last so many years. The deposits made

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

ITA 115/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

section 69 of Income tax Act, no addition is liable to be made, addition made by the AO, sustained by CIT Appeal is liable to be deleted. 3 That while making and sustaining the addition, the authorities below has not considered and appreciated the facts that the assessee is doing business since last so many years. The deposits made

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

ITA 113/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

section 69 of Income tax Act, no addition is liable to be made, addition made by the AO, sustained by CIT Appeal is liable to be deleted. 3 That while making and sustaining the addition, the authorities below has not considered and appreciated the facts that the assessee is doing business since last so many years. The deposits made

SAVITA GUPTA,ETAH vs. INCOME TAX OFFICER-4(3)(1), ETAH

Appeal is allowed in above terms

ITA 327/AGR/2024[2013-14]Status: HeardITAT Agra05 Feb 2025AY 2013-14

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 147Section 50C

section 50C addition of long-term capital gains amounting to Rs.71,25,807/- after noticing difference between the assessee’s actual sale price of Rs. 75 lakhs as against the circle rate of the capital asset to the tune of Rs. 80

SHARAD MAHESHWARI,DELHI vs. INCOME TAX OFFICER, WARD 3(2), GWALIOR (M. P.), GWALIOR

In the result, the appeal of the assessee is allowed

ITA 316/AGR/2024[2016-17]Status: DisposedITAT Agra30 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh(Through Virtual Hearing) Sharad Maheshwari, Vs. Income Tax Officer, W-63, 3Rd Floor, Ward-3(2), Greater Kailash-2, Gwalior South Delhi (Appellant) (Respondent) Pan: Afepa7981H Assessee By : Shri Ashok Vijaywargiya, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Ashok Vijaywargiya, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(2)Section 143(3)Section 68

80,09,561 in his proprietorship concerns SM advisors and consultants and SM builders and developers respectively. The source of these capital introduced has been explained by the assessee to be the gift of Rs 2,74,33,250/- received from her sister Mrs. Shashi Bansal, resident of F-303, Saritha Vihar, New Delhi- 110076 PAN- AAUPB6378F

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

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

Section 12A(1)(ac)Section 80G(5)(iv)

capital gains which have not accrued or arisen to him. It would indeed be most harsh and inequitable to tax the assessee on income which has neither arisen to him nor is received by him. merely because he has carried out the contractual obligation undertaken by him. It is difficult to conceive of any rational reason why the Legislature should

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

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

Section 12A(1)(ac)Section 80G(5)(iv)

capital gains which have not accrued or arisen to him. It would indeed be most harsh and inequitable to tax the assessee on income which has neither arisen to him nor is received by him. merely because he has carried out the contractual obligation undertaken by him. It is difficult to conceive of any rational reason why the Legislature should

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

ITA 417/AGR/2025[2025-26]Status: DisposedITAT Agra16 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

Section 80GSection 80G(5)(iii)

capital gains which have not accrued or arisen to him. It would indeed be most harsh and inequitable to tax the assessee on income which has neither arisen to him nor is received by him. merely because he has carried out the contractual obligation undertaken by him. It is difficult to conceive of any rational reason why the Legislature should

SHRI HARENDRA NATH GUPTA,FIROZABAD vs. P CIT CIRCLE-2, AGRA

In the result, the appeal of the assessee stands allowed

ITA 148/AGR/2017[2012-13]Status: DisposedITAT Agra25 Jul 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2012-13]

Section 263

80,00,000/- is shown to be obtained from M/s Sanwaria Trade Link Pvt. Ltd., Kolkata. From the bank a/c of M/s Sanwaria Trade Link Pvt. Ltd., It is further found that there is chain transaction system to give loan to assessee firm. The credit/transfer entries are of same amount in the creditors/transfer bank account, they/it have transferred