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.

8 results for “capital gains”+ Section 28(2)(i)clear

Sorted by relevance

Mumbai1,835Delhi1,320Chennai498Bangalore384Ahmedabad360Jaipur359Hyderabad288Kolkata221Chandigarh212Indore166Pune136Cochin109Raipur108Nagpur80Rajkot77Surat71Visakhapatnam52Lucknow50Amritsar45Panaji43Guwahati32Cuttack29Patna27Dehradun24Jodhpur20Agra19Jabalpur13Ranchi12Allahabad8Varanasi7

Key Topics

Section 153A10Section 119Section 2(15)9Addition to Income8Section 143(3)3Section 123Section 260A3Exemption3

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

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

2,72,152 on account of capital gain 2010-11 10,55,000 unexplained expenditure 7,80,000 undisclosed expenditure 8,15,872 out of 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

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

2,72,152 on account of capital gain 2010-11 10,55,000 unexplained expenditure 7,80,000 undisclosed expenditure 8,15,872 out of 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

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

2,72,152 on account of capital gain 2010-11 10,55,000 unexplained expenditure 7,80,000 undisclosed expenditure 8,15,872 out of 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

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

2,72,152 on account of capital gain 2010-11 10,55,000 unexplained expenditure 7,80,000 undisclosed expenditure 8,15,872 out of 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

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

2,72,152 on account of capital gain 2010-11 10,55,000 unexplained expenditure 7,80,000 undisclosed expenditure 8,15,872 out of 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