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6 results for “capital gains”+ Section 153Dclear

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Key Topics

Section 133A8Section 1328Section 143(3)5Addition to Income5Section 2634Section 153C4Section 133(6)4Section 1314Survey u/s 133A4

SMT. SWATIBEN ANILBHAI SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1513/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad29 Jan 2021AY 2007-08

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Shri Ketan H. Shah with ShriFor Respondent: ITA Nos. 1513 to 1515/Ahd/19
Section 143(3)

Section 153D of the Act, the learned DR pointed out that in the first round of the substantive assessment proceedings under s.143(3) r.w.s. 153A of the Act, the approval of designated authority under s. 153D of the Act was duly taken. However, in the ITA Nos. 1513 to 1515/Ahd/19 [Swatiben A. Shah & Anr.] - 8 - absence of any reference made

ACIT CC 2(3) AHMEDABAD, AHMEDABAD vs. AISHA DHIRAJ GOGIA, AHMEDABAD

In the result: 50. To summarize the final outcome:

Undisclosed Income4
Revision u/s 2634
ITA 1673/AHD/2024[2018-19]Status: Disposed
ITAT Ahmedabad
28 Nov 2025
AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha["ी संजय गग", "ाियक सद" एवं "ी नरे" साद िस!ा, लेखा सद" के सम#।]

Capital Gain under section 45 of the Act being sale consideration and hence provisions of section 69A rws 115BBE of the Act cannot be invoked. “ 43. Factual Matrix and Lower Authorities' Findings: 43.1. The brief facts of the case are that during the course of search action, an Agreement to Sell for a bungalow in the "Earth Erita" project

RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

In the result, the appeals of the assessee is allowed

ITA 1158/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

Section 131Section 132Section 133(6)Section 133ASection 143(3)Section 153CSection 263

Capital Gain, which was accepted by the AO. Further, no revenue loss has occurred as the income would have been taxed at the same rate irrespective of the head of income under which it was offered." 5. The appellant humbly submit that the Ld. AO has conducted a detailed and thorough inquiry under Section 142(1) before passing the assessment

RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

In the result, the appeals of the assessee is allowed

ITA 1157/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

Section 131Section 132Section 133(6)Section 133ASection 143(3)Section 153CSection 263

Capital Gain, which was accepted by the AO. Further, no revenue loss has occurred as the income would have been taxed at the same rate irrespective of the head of income under which it was offered." 5. The appellant humbly submit that the Ld. AO has conducted a detailed and thorough inquiry under Section 142(1) before passing the assessment

RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

In the result, the appeals of the assessee is allowed

ITA 1160/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2020-21
Section 131Section 132Section 133(6)Section 133ASection 143(3)Section 153CSection 263

Capital Gain, which\nwas accepted by the AO. Further, no revenue loss has occurred\nas the income would have been taxed at the same rate\nirrespective of the head of income under which it was offered.\"\n5. The appellant humbly submit that the Ld. AO has conducted a\ndetailed and thorough inquiry under Section 142(1) before\npassing the assessment

RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

In the result, the appeals of the assessee is allowed

ITA 1159/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2019-20
Section 131Section 132Section 133(6)Section 133ASection 143(3)Section 153CSection 263

Capital Gain, which\nwas accepted by the AO. Further, no revenue loss has occurred\nas the income would have been taxed at the same rate\nirrespective of the head of income under which it was offered.\"\n5. The appellant humbly submit that the Ld. AO has conducted a\ndetailed and thorough inquiry under Section 142(1) before\npassing the assessment