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96 results for “capital gains”+ Long Term Capital Gainsclear

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Mumbai5,769 Delhi3,778 Chennai1,706 Bangalore1,482 Kolkata1,447 Ahmedabad1,098 Jaipur871 Hyderabad754 Pune572 Surat399 Indore351 Chandigarh309 Karnataka284 Cochin247 Visakhapatnam231 Raipur185 Nagpur173 Rajkot122 Lucknow120 Calcutta119 Cuttack108 Amritsar96 Agra93 Guwahati92 Patna74 Telangana64 Panaji61 Ranchi56 Jodhpur45 SC42 Dehradun34 Jabalpur33 Varanasi18 Allahabad16 Rajasthan8 Kerala8 Punjab & Haryana6 Orissa4 Himachal Pradesh2 A.K. SIKRI ROHINTON FALI NARIMAN2 Gauhati1 A.K. SIKRI N.V. RAMANA1 ANIL R. DAVE SHIVA KIRTI SINGH1 Andhra Pradesh1 D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 143(3)75 Addition to Income70 Section 14866 Long Term Capital Gains46 Section 14745 Section 26342 Section 153A36 Section 271(1)(c)30 Capital Gains28 Section 54B

SH. VIJAY KUMAR,PROP. ,MOGA vs. INCOME TAX OFFICER WARD-3, MOGA

In the result, the appeal filed by the assessee is dismissed

ITA 129/ASR/2019[2010-11]Status: DisposedITAT Amritsar22 Sept 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Ghansham Sharma, Sr. DR

Section 148Section 271(1)(c)

long term capital gain amounting to Rs. 57,518/- introduction incorrect long term capital gain as discussed

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

Showing 1–20 of 96 · Page 1 of 5

22

Section 250(6)22

ITA 347/ASR/2024[2015-16]Status: Disposed

ITAT Amritsar

30 Oct 2025

AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A

Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

gains - Income arising from transfer of long term securities (Share dealings) - Assessment year 2013-14 - Assessee had sold shares of SNCFL and earned long-term capital

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A

Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

gains - Income arising from transfer of long term securities (Share dealings) - Assessment year 2013-14 - Assessee had sold shares of SNCFL and earned long-term capital

SHRI RANJEET SINGH,BATHINDA vs. INCOME TAX OFFICER WARD-1 (1), BATHINDA

In the result, both the appeals of the assessee are allowed

ITA 91/ASR/2023[2016-17]Status: DisposedITAT Amritsar30 Aug 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Sehgal Adv. &For Respondent: Sh. Digvijai Chaudhary, Sr. DR

Long Term Capital Gains, arising from Compulsory Acquisition of Land under National Highway Act, 1956, by relying on Section

SH. GURBACHAN SINGH BRAR,MOGA vs. ITO, WARD - 1,, MOGA

ITA 207/ASR/2017[2010-11]Status: DisposedITAT Amritsar16 Aug 2021AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 132Section 143(2)Section 153ASection 153CSection 263(1)

long term capital gain instead of long term capital loss shown by the assessee and accepted by the Assessing

SH. SANTOKH SINGH BRAR,MOGA vs. ITO, WARD - 2,, MOGA

ITA 206/ASR/2017[2010-11]Status: DisposedITAT Amritsar16 Aug 2021AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 132Section 143(2)Section 153ASection 153CSection 263(1)

long term capital gain instead of long term capital loss shown by the assessee and accepted by the Assessing

NEERAJ MITTAL,KATHUA vs. INCOME TAX OFFICER , KATHUA

In the result, these appeals of the assessees are allowed for statistical purpose

ITA 503/ASR/2017[2011-12]Status: DisposedITAT Amritsar17 May 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 503/Asr/2017 Assessment Year: 2011-12

For Appellant: Sh. Raghav Arora, CAFor Respondent: Sh. S. M. Surendranath Sr. DR

Section 50Section 54F

capital gains and accordingly computed long- term capital gains where the AO has rejected the assessee

SH. SARJU MITTAL,KATHUA vs. INCOME TAX OFFICER, KATHUA

In the result, these appeals of the assessees are allowed for statistical purpose

ITA 504/ASR/2017[2011-12]Status: DisposedITAT Amritsar17 May 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 503/Asr/2017 Assessment Year: 2011-12

For Appellant: Sh. Raghav Arora, CAFor Respondent: Sh. S. M. Surendranath Sr. DR

Section 50Section 54F

capital gains and accordingly computed long- term capital gains where the AO has rejected the assessee

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 356/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 Sept 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 147Section 148Section 250

long term capital gain under dispute. 2. That while taking the above view, the ld.CIT(A) was not justified

SH. RAGHUNATH SAHAI PURI(DECD),PATHANKOT vs. THE DEPTY COMMISSIONER OF INCOME TAX, PATHANKOT

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

ITA 633/ASR/2014[2007-08]Status: DisposedITAT Amritsar19 Dec 2019AY 2007-08

Bench: Sh. N. K. Choudhry & Sh. O. P. Meenai.T.A. No. 633/Asr/2014 Assessment Year: 2007-08

For Appellant: Sh. J. S. Bhasin (Adv.)For Respondent: Sh. Alok Kumar CIT-DR

Section 250(6)Section 271(1)(c)Section 45Section 48

long term capital gain relating to transfer of land by M/s. Defence Services Co- op. House Building Society

SHRI TARLOCHAN SINGH,MANSA vs. INCOME TAX OFFICER WARD-1(4), MANSA

In the result, both the appeals of the assessees are allowed

ITA 306/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR

Section 143(3)Section 147Section 148Section 151Section 45(3)

Long Term Capital Gains by invoking the provision of section 45(3) of the Income Tax Act, 1961 because

SHRI NAROTAM SINGH,MANSA vs. INCOME TAX OFFICER WARD -1(4), MANSA

In the result, both the appeals of the assessees are allowed

ITA 307/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR

Section 143(3)Section 147Section 148Section 151Section 45(3)

Long Term Capital Gains by invoking the provision of section 45(3) of the Income Tax Act, 1961 because

INCOME TAX OFFICER WARD-2 (1), JAMMU vs. SHRI MOHD ASLAM BAGGAR, JAMMU

In the result, the appeal of the department is dismissed

ITA 104/ASR/2020[2015-16]Status: DisposedITAT Amritsar28 Feb 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Joginder Singh, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR

Section 10Section 10(37)Section 45(5)

Capital Gain" particularly when the mandate of law of providing alternate land could not be complied with by the Govt. I am in agreement with the Ld. Authorized Representative that the finding recorded by the A.O. is bad and untenable in law as the land being an agricultural land was acquired and remained out of possession

MR RUDER MANI WALIA,JALANDHAR vs. INCOME TAX OFFICER WARD-2 (3), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 257/ASR/2022[2017-18]Status: DisposedITAT Amritsar17 Jul 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.257/Asr/2022 Assessment Year: 2017-18

Section 10Section 143(1)Section 194DSection 2(14)Section 2(47)Section 250oSection 48

Capital Gains : B-Long Term Capital Gains” at point 7a, 7b, and 7c, is as under

INCOME TAX OFFICER WARD-2 (2), MUKTSAR vs. AJAIB SINGH, VILLAGE BHARU

In the result, the appeal of the revenue is dismissed

ITA 354/ASR/2024[2012]Status: DisposedITAT Amritsar30 Jun 2025

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 354/Asr/2024 Assessment Year: 2012-13

Section 143(3)Section 2(14)(iii)Section 250Section 54B

long term capital gain on sale of residential land. (ii) The Ld. CIT(A) erred in not accepting

MESERS EMBROCIA FARMS PVT LTD,PATHANKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

ITA 561/ASR/2018[2006-07]Status: DisposedITAT Amritsar13 May 2019AY 2006-07

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

For Appellant: Sh. Tarsem Lal, AdvFor Respondent: Sh. Charan Dass, Sr. D.R

Section 143(3)Section 154Section 250Section 271(1)(c)Section 50C

capital gain attributable thereto would require being worked out separately. He, accordingly, vide order dated 19.12.2008, computed long-term

M/S EMBROCIA FARMS PVT LTD. ,PATHANKOT vs. D.C.I.T, CIRCLE-6,, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

ITA 284/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 May 2019AY 2006-07

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

For Appellant: Sh. Tarsem Lal, AdvFor Respondent: Sh. Charan Dass, Sr. D.R

Section 143(3)Section 154Section 250Section 271(1)(c)Section 50C

capital gain attributable thereto would require being worked out separately. He, accordingly, vide order dated 19.12.2008, computed long-term

SHRIMATI HARMOHINDER KAUR,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, OFFICER CENTRAL CIRCLE-II, JALANDHAR

In the result, the appeal filed by the assessee stands allowed

ITA 568/ASR/2018[2009-10]Status: DisposedITAT Amritsar15 Jan 2020AY 2009-10

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: 2009-10

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)

Section 250(6)Section 292C

Long term capital gains'. The AO has mentioned that the assessee along with her husband Sh. Mohinder Singh

MAX FINANCIAL SERVICE LIMITED ,NAWANSHAHR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

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

ITA 121/ASR/2020[2015-16]Status: DisposedITAT Amritsar31 Mar 2021AY 2015-16

For Appellant: Shri Deepak ChopraFor Respondent: Smt.Prabhjot Kaur, CIT

Section 143(3)Section 263

long term and short term capital gains, warranting further investigation of the same . 68. Admittedly the said company

SHRI SUSHEEL SABHARWAL,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

ITA 682/ASR/2019[2013-14]Status: DisposedITAT Amritsar16 Sept 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 682/Asr/2019 Assessment Year: 2013-14

For Appellant: Sh. Ashray Sarna, C. AFor Respondent: Smt. Balvinder Kaur, CIT DR

Section 132Section 153A

long term capital gain on account of sale of property on the basis of rough paper, without considering