BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

6 results for “capital gains”+ Section 167clear

Sorted by relevance

Mumbai325Delhi197Chennai133Jaipur112Chandigarh106Bangalore87Ahmedabad76Hyderabad63Raipur58Pune28Lucknow23Kolkata23Visakhapatnam22Indore19Surat17Guwahati16SC14Cuttack13Nagpur10Amritsar10Jodhpur7Rajkot7Allahabad6Cochin6Agra4Panaji3Jabalpur3Dehradun2Patna1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 153A10Addition to Income6Section 695

KAILASH JAISWAL,GORAKHPUR vs. ACIT(C.C.), ALLAHABAD

In the result, all the appeals are allowed

ITA 29/ALLD/2023[2007-08]Status: DisposedITAT Allahabad21 Nov 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

Section 153A

capital gain 2011-12 25,00,000 undisclosed transaction 5,00,000 undisclosed income 2012-13 7,71,250 rough & dumb document 10,00,000 undisclosed expenditure 6 crore unexplained investment 2.2 The present appeals have been filed by the assessee against the aforesaid impugned appellate orders of learned CIT(A). In the course of appellate proceedings before the Income

KAILASH JAISWAL,GORAKHPUR vs. ACIT(CC), ALLAHABAD

In the result, all the appeals are allowed

ITA 68/ALLD/2023[2009-10]Status: DisposedITAT Allahabad21 Nov 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

Section 153A

capital gain 2011-12 25,00,000 undisclosed transaction 5,00,000 undisclosed income 2012-13 7,71,250 rough & dumb document 10,00,000 undisclosed expenditure 6 crore unexplained investment 2.2 The present appeals have been filed by the assessee against the aforesaid impugned appellate orders of learned CIT(A). In the course of appellate proceedings before the Income

KAILASH JAISWAL,GORAKHPUR vs. ACIT (CC), ALLAHABAD

In the result, all the appeals are allowed

ITA 26/ALLD/2023[2010-11]Status: DisposedITAT Allahabad21 Nov 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

Section 153A

capital gain 2011-12 25,00,000 undisclosed transaction 5,00,000 undisclosed income 2012-13 7,71,250 rough & dumb document 10,00,000 undisclosed expenditure 6 crore unexplained investment 2.2 The present appeals have been filed by the assessee against the aforesaid impugned appellate orders of learned CIT(A). In the course of appellate proceedings before the Income

KAILASH JAISWAL,GORAKHPUR vs. ACIT(C.C.), ALLAHABAD

In the result, all the appeals are allowed

ITA 28/ALLD/2023[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

Section 153A

capital gain 2011-12 25,00,000 undisclosed transaction 5,00,000 undisclosed income 2012-13 7,71,250 rough & dumb document 10,00,000 undisclosed expenditure 6 crore unexplained investment 2.2 The present appeals have been filed by the assessee against the aforesaid impugned appellate orders of learned CIT(A). In the course of appellate proceedings before the Income

KAILASH JAISWAL,GORAKHPUR vs. ACIT(CC), ALLAHABAD

In the result, all the appeals are allowed

ITA 47/ALLD/2023[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

Section 153A

capital gain 2011-12 25,00,000 undisclosed transaction 5,00,000 undisclosed income 2012-13 7,71,250 rough & dumb document 10,00,000 undisclosed expenditure 6 crore unexplained investment 2.2 The present appeals have been filed by the assessee against the aforesaid impugned appellate orders of learned CIT(A). In the course of appellate proceedings before the Income

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

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

ITA 16/ALLD/2023[2018-19]Status: DisposedITAT Allahabad02 May 2025AY 2018-19

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

For Appellant: Sh. Nikhil Agarwal & Ms. VidishaFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115Section 115BSection 142Section 24Section 250Section 68Section 69

capital gains tax on it .It had then been submitted by the assessee that this consideration had partly been paid in cash and partly been paid in gold and silver. Ld Sr DR further submitted that but for this chance finding at the premises of the other party, the matter would never have been disclosed. It was further submitted that