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6 results for “capital gains”+ Section 153A(1)(b)clear

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Key Topics

Section 153A14Section 10(38)12Section 153C6Section 2504Long Term Capital Gains4Penny Stock4Exemption4Disallowance4Addition to Income4

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)

153A of the Income Tax Act. 3.2. Notice under Section 153C was issued to the Assesse on 28.10.2013 calling upon the Assesse to file the return of income for the assessment year 2010-11. In pursuant to the notice the return of income was filed by the Assesse through AR and it was submitted that the return were filed

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

ITA 207/ASR/2017[2010-11]Status: DisposedITAT Amritsar
Natural Justice4
Section 263(1)2
Section 1322
16 Aug 2021
AY 2010-11

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

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

153A of the Income Tax Act. 3.2. Notice under Section 153C was issued to the Assesse on 28.10.2013 calling upon the Assesse to file the return of income for the assessment year 2010-11. In pursuant to the notice the return of income was filed by the Assesse through AR and it was submitted that the return were filed

SH.GAURAV AGGARWAL,GURDAS PUR vs. DY.COMMISSIONER OF INCOME TAX, AMRITSAR

In the result, the appeal of assessee in ITA No

ITA 35/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

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

Section 10(38)Section 153ASection 250

153A r.w.s. 143(3) of the Act. As per the revenue, the assessee sold the share of M/s Kappac Pharma Ltd. during impugned assessment year amount to Rs. 1,18,79,150/-. The revenue has declared the entire transaction as the sham transaction and bogus during search. The revenue identified various company stock i.e. a stock having very low price

M/S RAMAN KUMAR AGGARWAL,GURDASPUR vs. DY. COMMISSIONER .OF. INCOME. TAX , AMRITSAR

In the result, the appeal of assessee in ITA No

ITA 32/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

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

Section 10(38)Section 153ASection 250

153A r.w.s. 143(3) of the Act. As per the revenue, the assessee sold the share of M/s Kappac Pharma Ltd. during impugned assessment year amount to Rs. 1,18,79,150/-. The revenue has declared the entire transaction as the sham transaction and bogus during search. The revenue identified various company stock i.e. a stock having very low price

SH. RAMAN KUMAR AGGARWAL,GURDAS PUR vs. DY. COMMISSIONER OF INCOME TAX , AMRITSAR

In the result, the appeal of assessee in ITA No

ITA 33/ASR/2019[2015-16]Status: DisposedITAT Amritsar13 Sept 2023AY 2015-16

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

Section 10(38)Section 153ASection 250

153A r.w.s. 143(3) of the Act. As per the revenue, the assessee sold the share of M/s Kappac Pharma Ltd. during impugned assessment year amount to Rs. 1,18,79,150/-. The revenue has declared the entire transaction as the sham transaction and bogus during search. The revenue identified various company stock i.e. a stock having very low price

SMT. DEEPTI AGGARWAL,GURDAS PUR vs. DY COMMISSIONER OF INCOME TAX, AMRITSAR

In the result, the appeal of assessee in ITA No

ITA 34/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

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

Section 10(38)Section 153ASection 250

153A r.w.s. 143(3) of the Act. As per the revenue, the assessee sold the share of M/s Kappac Pharma Ltd. during impugned assessment year amount to Rs. 1,18,79,150/-. The revenue has declared the entire transaction as the sham transaction and bogus during search. The revenue identified various company stock i.e. a stock having very low price