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11 results for “capital gains”+ Section 272A(1)(d)clear

Sorted by relevance

Chennai61Delhi28Mumbai17Surat15Bangalore14Kolkata13Ahmedabad11Hyderabad5Jaipur5Chandigarh4Agra3SC2Lucknow1Indore1Pune1Cochin1

Key Topics

Section 272A(1)(d)18Section 148A13Section 271A12Section 14710Penalty10Addition to Income10Section 142(1)8Natural Justice8Section 1487Reassessment

MANISHKUMAR RAMLAKHAN AGRAWAL,AHMEDABAD vs. INCOME TAX OOFICER, WARD 6(1)(1), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 920/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad25 Aug 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR
Section 10(38)Section 132Section 142(1)Section 143(3)Section 144Section 144BSection 147Section 271A(1)(d)Section 272A(1)(d)Section 273B
7
Section 143(3)6
Long Term Capital Gains6

Gains of ₹6,01,979/-. Subsequently, a Search and Seizure operation under section 132 of the Act was conducted in the case of the Kushal Group of Ahmedabad on 05.02.2019. During the investigation, it was found that the said Group was involved in price rigging and issuing bogus accommodation entries, including fabricated long-term and short-term capital gains/losses. Based

AMRISH SOMABHAI DESAI,MEHSANA vs. ITO, WARD 5, MEHSANA, KADI, MEHSANA

Appeal of the assessee is allowed

ITA 1751/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad10 Apr 2026AY 2022-23
For Appellant: Shri Prakash D Shah, ARFor Respondent: Shri Kalpesh Rupavatia, Sr.DR
Section 143(2)Section 143(3)Section 2(14)Section 272A(1)(d)

272A(1)(d) of the Act. 2. Issues involved in both the appeals being interrelated they were taken up together for hearing and are being disposed of by this common order for the sake of convenience. 3. We shall first deal with the assessee’s appeal in quantum proceedings in ITA No.1751/Ahd/2025. 4. Ground of appeal no.1 raised

AMRISH SOMABHAI DESAI,KADI, MEHSANA vs. ITO, WARD-5, MEHSANA, KADI, MEHSANA

Appeal of the assessee is allowed

ITA 1752/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad10 Apr 2026AY 2022-23
For Appellant: Shri Prakash D Shah, ARFor Respondent: Shri Kalpesh Rupavatia, Sr.DR
Section 143(2)Section 143(3)Section 2(14)Section 272A(1)(d)

272A(1)(d) of the Act. 2. Issues involved in both the appeals being interrelated they were taken up together for hearing and are being disposed of by this common order for the sake of convenience. 3. We shall first deal with the assessee’s appeal in quantum proceedings in ITA No.1751/Ahd/2025. 4. Ground of appeal no.1 raised

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1183/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

272A(1)(d) of Rs.30,000/- each for the Asst. Years 2018-19 and 2019-20. 3. Aggrieved against the above orders, the assessee filed appeals before Ld. CIT(A) with condonation delay for the quantum appeals which was condoned by Ld. CIT(A). As the assessee failed to respond to the hearing notices dated

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1185/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

272A(1)(d) of Rs.30,000/- each for the Asst. Years 2018-19 and 2019-20. 3. Aggrieved against the above orders, the assessee filed appeals before Ld. CIT(A) with condonation delay for the quantum appeals which was condoned by Ld. CIT(A). As the assessee failed to respond to the hearing notices dated

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1182/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

272A(1)(d) of Rs.30,000/- each for the Asst. Years 2018-19 and 2019-20. 3. Aggrieved against the above orders, the assessee filed appeals before Ld. CIT(A) with condonation delay for the quantum appeals which was condoned by Ld. CIT(A). As the assessee failed to respond to the hearing notices dated

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1184/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

272A(1)(d) of Rs.30,000/- each for the Asst. Years 2018-19 and 2019-20. 3. Aggrieved against the above orders, the assessee filed appeals before Ld. CIT(A) with condonation delay for the quantum appeals which was condoned by Ld. CIT(A). As the assessee failed to respond to the hearing notices dated

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1170/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

272A(1)(d) of Rs.30,000/- each for the Asst. Years 2018-19 and 2019-20. 3. Aggrieved against the above orders, the assessee filed appeals before Ld. CIT(A) with condonation delay for the quantum appeals which was condoned by Ld. CIT(A). As the assessee failed to respond to the hearing notices dated

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1171/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2019-20
Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

272A(1)(d) of Rs.30,000/- each for the Asst. Years 2018-19 and 2019-20. 3. Aggrieved against the above orders, the assessee filed appeals before Ld. CIT(A) with condonation delay for the quantum appeals which was condoned by Ld. CIT(A). As the assessee failed to respond to the hearing notices dated

SAHEB INDUSTRIES,ANKLESHWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1791/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri V. Nandakumar, CIT-DR
Section 142(1)Section 272A(1)(d)Section 40Section 54G

capital gains on such sale of plots and also denied part of the exemption claimed under Section 54G of the Act and thereby assessed the income of the assessee at Rs. 5,93,02,872/-. During the course of assessment, the Assessing Officer observed that there was consistent non-compliance on part of the assessee and accordingly, proceedings under Section

TRUSHA VRAJENDRA SANGHAVI,AHMEDABAD vs. ITO, WARD 5(3)(2), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 2455/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad05 Feb 2026AY 2018-19

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years:2018-19

Section 147Section 148Section 148ASection 234ASection 250(6)Section 270ASection 272A(1)(d)

272A(1)(d) of the Act. 7. The Ld. CIT(A) has erred in confirming action of initiation of penalty proceedings under section 270A of the Act. 8. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal