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6 results for “capital gains”+ Section 94(7)clear

Sorted by relevance

Mumbai1,718Delhi1,313Bangalore552Chennai507Ahmedabad417Kolkata304Jaipur299Hyderabad218Chandigarh169Pune143Indore135Cochin132Karnataka132Raipur78Surat72Calcutta53Nagpur42Visakhapatnam41Lucknow39Cuttack35Rajkot32Guwahati26Agra19SC16Telangana15Amritsar14Jodhpur9Jabalpur8Dehradun7Allahabad6Varanasi6Panaji6Patna5Rajasthan5Kerala3Ranchi3A.K. SIKRI N.V. RAMANA1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1Punjab & Haryana1

Key Topics

Section 143(3)15Section 253(3)15Section 1543Addition to Income3Condonation of Delay3Rectification u/s 1543Short Term Capital Gains2

RAMESH CHANDRA VAISH,ALLAHABAD vs. ACIT, CENTRAL CIRCLE , ALLAHABAD

ITA 100/ALLD/2019[2015-16]Status: DisposedITAT Allahabad03 Jul 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: None (Application)For Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)

capital gain during the year in question is highly unjustified, illegal and against the settled law, hence on these count the addition so made & maintained is liable to be deleted. 4-That in any view of the matter the addition of Rs. 1,80,000/- on account of gift received by the assessee from a genuine party

RAMESH CHANDRA VAISH ,ALLAHABAD vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

ITA 59/ALLD/2019[2014-15]Status: DisposedITAT Allahabad03 Jul 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: None (Application)For Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)

capital gain during the year in question is highly unjustified, illegal and against the settled law, hence on these count the addition so made & maintained is liable to be deleted. 4-That in any view of the matter the addition of Rs. 1,80,000/- on account of gift received by the assessee from a genuine party

MEJA URJA NIGAM (P) LTD.,ALLAHABAD vs. INCOME TAX OFFICE WARD-2 (2), ALLAHABAD

In the result, both the appeals of the assessee for ay: 2015-16 and 2016-17

ITA 54/ALLD/2020[2015-16]Status: DisposedITAT Allahabad03 Mar 2021AY 2015-16

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms.Namita S. Pandey, CIT DRFor Respondent: Shri Parv Agrawal, CA
Section 143(3)

gains'. Similarly, if a company purchases a rented house and gets rent, which rent will be assessable to tax under section 22 of the Act as income from house property. Likewise, a company may have income from other sources. It may buy shares and get dividends. Such dividends will be taxable under section 56. The company may also

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 19/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

94,908.00 Enclosed JV dated 31.03.2012 & Ledger of Pre- operative Expenses of Plant 1 operative Exp. Page 126/123 Discount allowed to Bawa Float Glass Ltd 8,22,740.00 Copy of Credit Note enclosed Page 127 Interest provided on U.P. Safety Glass 5,90,985.59 Page 126 I.C.D. upto 31.03.2011 73,01,827.59 5.2 The ld. CIT(A) rejected the contentions

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 21/ALLD/2020[2013-14]Status: DisposedITAT Allahabad14 Oct 2021AY 2013-14

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

94,908.00 Enclosed JV dated 31.03.2012 & Ledger of Pre- operative Expenses of Plant 1 operative Exp. Page 126/123 Discount allowed to Bawa Float Glass Ltd 8,22,740.00 Copy of Credit Note enclosed Page 127 Interest provided on U.P. Safety Glass 5,90,985.59 Page 126 I.C.D. upto 31.03.2011 73,01,827.59 5.2 The ld. CIT(A) rejected the contentions

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 20/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

94,908.00 Enclosed JV dated 31.03.2012 & Ledger of Pre- operative Expenses of Plant 1 operative Exp. Page 126/123 Discount allowed to Bawa Float Glass Ltd 8,22,740.00 Copy of Credit Note enclosed Page 127 Interest provided on U.P. Safety Glass 5,90,985.59 Page 126 I.C.D. upto 31.03.2011 73,01,827.59 5.2 The ld. CIT(A) rejected the contentions