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6 results for “capital gains”+ Section 271D(2)clear

Sorted by relevance

Jaipur23Hyderabad16Delhi13Visakhapatnam12Chennai10Surat10Bangalore8Ahmedabad6Kolkata6Mumbai5Indore5Pune4Agra3SC2Nagpur2Chandigarh2Cuttack1Rajkot1Patna1Amritsar1

Key Topics

Section 271F21Section 26311Section 143(3)6Section 1323Section 153C3Penalty3Search & Seizure3Survey u/s 133A3Section 133A2

MR. PRANJAL PATEL,,AHMEDABAD vs. THE PR. CIT-2,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1357/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad07 Dec 2018AY 2012-13
For Appellant: Shri S.H. Talati, A.RFor Respondent: Shri Krishna Murari, CIT-D.R
Section 143(2)Section 143(3)Section 263

capital gain on this land, the assessee has stated cost of land at Rs. 1,09,37,000/- and showed STCG of only Rs. 1,63,000/-. While furnishing details of cost of acquisition, the assessee has paid Rs. 26,22,400/- inclusive of premium of Rs. 20,97,600/- charged by government. Further, the assessee I.T.A No. 1357/Ahd/2017

AVANI DIPAKBHAI SHAH,VADODARA vs. THE ACIT, CIRCLE INTL. TXN., VADODARA

The appeal of the assessee is allowed

Deduction2
Addition to Income2
ITA 707/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Jigar Adhyaru, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 132Section 153CSection 271F

271D, Section 271E, Section 271F, etc., no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred to in the said provision, if he proves that there was a reasonable cause for that failure. Section 271F was inserted in Section 273B by Finance Act, 1997, w.e.f., 01.04.1997, which is much prior

AVANI DIPAKBHAI SHAH,VADODARA vs. THE ACIT, CIRCLE INTL. TXN., VADODARA

The appeal of the assessee is allowed

ITA 706/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Jigar Adhyaru, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 132Section 153CSection 271F

271D, Section 271E, Section 271F, etc., no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred to in the said provision, if he proves that there was a reasonable cause for that failure. Section 271F was inserted in Section 273B by Finance Act, 1997, w.e.f., 01.04.1997, which is much prior

AVANI DIPAKBHAI SHAH,VADODARA vs. THE ACIT, CIRCLE INTL. TXN., VADODARA

The appeal of the assessee is allowed

ITA 705/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Jigar Adhyaru, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 132Section 153CSection 271F

271D, Section 271E, Section 271F, etc., no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred to in the said provision, if he proves that there was a reasonable cause for that failure. Section 271F was inserted in Section 273B by Finance Act, 1997, w.e.f., 01.04.1997, which is much prior

SHRI VITTHALBHAI MADHAVLAL PATEL,,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR CIRCLE,, GANDHINAGAR

In the result the appeal filed by the Assessee in ITA No

ITA 1247/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 133ASection 143(3)

Capital Gain and Interest Income. For the Asst. Year 2013-14, assessee filed its Return of Income on 28.09.2013 declaring total income of Rs.4,68,76,340/-. There was a survey action u/s. 133A of the Act was conducted at the business premises of the assessee and family members on 27.12.2010 at 1: 30 P.M. and concluded on the next

THE DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR CIRCLE,, GANDHINAGAR vs. SHRI VITTHALBHAI MADHAVLAL PATEL,, GANDHINAGAR

In the result the appeal filed by the Assessee in ITA No

ITA 1358/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 133ASection 143(3)

Capital Gain and Interest Income. For the Asst. Year 2013-14, assessee filed its Return of Income on 28.09.2013 declaring total income of Rs.4,68,76,340/-. There was a survey action u/s. 133A of the Act was conducted at the business premises of the assessee and family members on 27.12.2010 at 1: 30 P.M. and concluded on the next