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11 results for “capital gains”+ Section 10(2)(xv)clear

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Key Topics

Section 14750Section 14820Section 69A20Addition to Income11Section 250(6)10Section 28210Section 151(2)10Survey u/s 133A10Section 143(1)3

ISHAR INFRASTRUCTURE DEVELPOPERS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 686/ASR/2024[2022-23]Status: DisposedITAT Amritsar28 Aug 2025AY 2022-23

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 686/Asr/2024 Assessment Year: 2022-23

Section 139(1)Section 143(1)Section 250Section 32(2)Section 72Section 72(3)

xv ) where loss for the year is reported at 25.84 lakhs. I.T.A. No. 686/Asr/2024 9 Assessment Year: 2022-23 He further relied on the decision of the Hon’ble Delhi High court in CIT vs. 6.4 Heidrick And Struggles Inc. (H.C. Delhi) dated 25/07/2023, to submit that additions made on account of wrong reporting of income by the assessee cannot

Section 2502

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 55/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

10. The Ld. AR argued that the diaries confronted to him Late Sh. Gurmail Singh do not include diary No. “SGF-XIV” in specific and contended that he has answered that those diaries specified in question did not belong either to his or its son’s activities. He contended that it was only a typographical or a clerical mistake that

LATE. SH. GURMAIL. SINGH S/O. SH. LAL SINGH,SHRI MUKAT SAR vs. DY. COMMISSIONER OF 9INCOME TAX. CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 56/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

10. The Ld. AR argued that the diaries confronted to him Late Sh. Gurmail Singh do not include diary No. “SGF-XIV” in specific and contended that he has answered that those diaries specified in question did not belong either to his or its son’s activities. He contended that it was only a typographical or a clerical mistake that

LATE. SH. GURMAIL. SINGH. S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 58/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

10. The Ld. AR argued that the diaries confronted to him Late Sh. Gurmail Singh do not include diary No. “SGF-XIV” in specific and contended that he has answered that those diaries specified in question did not belong either to his or its son’s activities. He contended that it was only a typographical or a clerical mistake that

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 59/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

10. The Ld. AR argued that the diaries confronted to him Late Sh. Gurmail Singh do not include diary No. “SGF-XIV” in specific and contended that he has answered that those diaries specified in question did not belong either to his or its son’s activities. He contended that it was only a typographical or a clerical mistake that

LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 57/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

10. The Ld. AR argued that the diaries confronted to him Late Sh. Gurmail Singh do not include diary No. “SGF-XIV” in specific and contended that he has answered that those diaries specified in question did not belong either to his or its son’s activities. He contended that it was only a typographical or a clerical mistake that

SH. ARSPREET SINGH . S/O. LATE. SH. GURMAIL SINGH ,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE .II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 61/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

10. The Ld. AR argued that the diaries confronted to him Late Sh. Gurmail Singh do not include diary No. “SGF-XIV” in specific and contended that he has answered that those diaries specified in question did not belong either to his or its son’s activities. He contended that it was only a typographical or a clerical mistake that

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 62/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

10. The Ld. AR argued that the diaries confronted to him Late Sh. Gurmail Singh do not include diary No. “SGF-XIV” in specific and contended that he has answered that those diaries specified in question did not belong either to his or its son’s activities. He contended that it was only a typographical or a clerical mistake that

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 63/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

10. The Ld. AR argued that the diaries confronted to him Late Sh. Gurmail Singh do not include diary No. “SGF-XIV” in specific and contended that he has answered that those diaries specified in question did not belong either to his or its son’s activities. He contended that it was only a typographical or a clerical mistake that

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 64/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

10. The Ld. AR argued that the diaries confronted to him Late Sh. Gurmail Singh do not include diary No. “SGF-XIV” in specific and contended that he has answered that those diaries specified in question did not belong either to his or its son’s activities. He contended that it was only a typographical or a clerical mistake that

SH. ARASHPREET SINGH S/O LATE SH. GURMAIL SINGH,SHRI MUKATSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 60/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

10. The Ld. AR argued that the diaries confronted to him Late Sh. Gurmail Singh do not include diary No. “SGF-XIV” in specific and contended that he has answered that those diaries specified in question did not belong either to his or its son’s activities. He contended that it was only a typographical or a clerical mistake that