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3 results for “capital gains”+ Section 200Aclear

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Chennai67Bangalore17Kolkata17Mumbai9Delhi7Ahmedabad3Jaipur2Jodhpur2Hyderabad1Pune1SC1

Key Topics

Section 143(1)4Section 564Section 1543Section 246A3Section 200A3Section 2503Section 234E3Section 1432Addition to Income2Rectification u/s 154

G. B. BUILDERS, ,AHMEDABAD vs. ACIT-CPC(TDS),, GHAZIABAD

In the result, appeal of the assessee is allowed

ITA 626/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad25 Apr 2022AY 2015-16

Bench: Due Date On 24-11-2014, But Inadvertently Committed An Error Therein Of Depositing This Tds Using Pan Of The Seller Instead Of Pan Of The Appellant (As The Buyer)

For Appellant: Shri Hirak Shah, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 194Section 194ISection 200Section 200ASection 234E

200A would bein I.T.A No. 626/Ahd/2018 A.Y. 2015-16 Page No. 7 G.B. Builders vs. ACIT-CPC(TDS) nature of clarificatory amendment. Even in absence of such provision, as noted, it was always open for the Revenue to charge the fee in terms of section 234E of the Act. ……. 27. counsel for the petitioner however, referred to the decision

2

MAYANK RASIKLAL PATEL,AHMEDABAD vs. THE DCIT, CPC , BENGLURU

In the result, the appeal filed by the assessee is allowed for the statistical purposes

ITA 151/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad20 Jul 2022AY 2017-18

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 151/Ahd/2021 िनधा"रण वष"/Asstt. Year: 2017-2018 Mayank Rasiklal Patel, The D.C.I.T., 3 Jagjivan Park Socieity, Vs. Cpc, Auda Garden, Bengaluru. Near Ishwer Bhuvan, Navrangpura, Ahmedabad-382445. Pan: Afxpp7715H

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri R.R. Makwana, Sr. DR
Section 115VSection 143Section 143(1)Section 144Section 144BSection 154Section 200ASection 206CSection 246A

capital gain, other sources and profit share from the said firm. The assessee in the year under consideration declared income of Rs. 39,85,850/- only. While processing the return of income under section 143(1), the CPC Bengaluru made an addition of Rs. 15,85,364/- on account of difference in interest income as per form 26AS

SUN DIVINE CO. OP. HOUSING SOCIETY LTD.,AHMEDABAD vs. ITO, WARD-4(2)(5), AHMEDABAD

In the result, the appeal preferred by the assessee is allowed

ITA 619/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Prakash D. Shah, ARFor Respondent: Shri R. R. Makwana, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 154Section 250Section 56

200A; (d)amend any intimation under sub-section (!) of sec lion 206CB.J Section 154 (IA) (1A) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub- section (1), the authority passing such order may, notwithstanding anything contained in any law for !he,, nine being