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96 results for “capital gains”+ Section 149clear

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Key Topics

Section 14874Section 13272Section 143(3)52Addition to Income48Section 14744Section 14A38Search & Seizure20Section 2(15)18Section 1118

HIRAL TAPANKUMAR CHUDGAR,VADODARA, GUJARAT vs. INCOME TAX OFFICER, WARD 1(3)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeal filed by the assessee in ITA No

ITA 44/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 10(38)Section 147Section 148Section 148ASection 69Section 69A

capital gain of Rs.29,55,558/- from the security transaction in Kushal Ltd. and Rs 4,26,069/- for the purchase transaction treated as unexplained investment. The facts and evidence clearly demonstrate that there is no unexplained money or investment under Sections 69A or 69 of the Income Tax Act, 1961, and no income has escaped assessment. Further CIT(Appeals

Showing 1–20 of 96 · Page 1 of 5

Section 132(4)17
Disallowance14
Reopening of Assessment12

HIRAL TAPANKUMAR CHUDGAR,VADODARA, GUJARAT vs. INCOME TAX OFFICER, WARD 1(3)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeal filed by the assessee in ITA No

ITA 43/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar, Judicial Member And\nShri Makarand Vasant Mahadeokar, Accountant Member\nITA Nos 43 & 44/Ahd/2025\nAssessment Years: 2017-18 & 2018-19\nHiral Tapankumar\nChudgar\n201/A, Premdarshan,\nBehind Jay Ambe School,\nSamasavli Raod, Vemali,\nVadodara-390008,\nGujarat\nPAN: ANCPC4000H\n(Appellant)\nIncome Tax Officer\nWard-1(3)(1),\nVs Vadodara\n(Respondent)\nAssessee Represented:\nShri Deepak Shah, A.R.\nRevenue Represented:\nShri Abhijit, Sr.D.R.\nDate of hearing\n: 18-06-

Section 10(38)Section 115BSection 147Section 148Section 148ASection 69Section 69A

capital gain of Rs.29,55,558/-\nfrom the security transaction in Kushal Ltd. and Rs 4,26,069/- for the\npurchase transaction treated as unexplained investment. The facts and\nevidence clearly demonstrate that there is no unexplained money or\ninvestment under Sections 69A or 69 of the Income Tax Act, 1961, and no\nincome has escaped assessment. Further CIT(Appeals

THAKORBHAI MAGANBHAI PATEL,VADODARA vs. THE ITO, WARD- 3(1)(1), VADODARA

ITA 532/AHD/2023[2008-09]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2008-09
For Appellant: \nShri Sakar Sharma, ARFor Respondent: Shri Kamal Deep Singh, Sr. DR
Section 131Section 143(3)Section 147Section 148Section 271(1)(c)

capital gain and determination of cost of\nacquisition, while confirming the reassessment proceedings and major\nadditions made by the Assessing Officer.\n6. The assessee is in appeal before us against the order passed by\nCIT(Appeals) dismissing the appeal of the assessee. The assessee has raised\nthe following Grounds of Appeal before us:\n“1. The Ld. CIT(A)-NFAC

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 43/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 40/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1894/AHD/2019[2000-01]Status: HeardITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 41/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1896/AHD/2019[2002-03]Status: HeardITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1897/AHD/2019[2003-04]Status: HeardITAT Ahmedabad10 Sept 2024AY 2003-04

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1898/AHD/2019[2004-05]Status: HeardITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1915/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEHAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 31/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 32/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 33/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 35/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 34/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 36/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 37/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 38/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1895/AHD/2019[2001-02]Status: HeardITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

149 taxmann.com 399/293 Taxman 141/454 ITR 212 (SC) ii. Pr.CIT-4 v. Saumya Construction (P) Ltd., (2016) 387 ITR 529 (Guj- HC) iii. CIT vs. Kabul Chawla, [2016] 380 ITR 573 (Del HC) 50 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. 53. The Ld. Sr. Counsel further