BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

16 results for “capital gains”+ Section 292Cclear

Sorted by relevance

Delhi146Mumbai81Chennai67Jaipur53Bangalore49Hyderabad47Pune25Indore18Amritsar16Surat14Ahmedabad10Nagpur9Cochin8Dehradun6Kolkata4Jodhpur4Allahabad2Rajkot2Telangana1Guwahati1

Key Topics

Section 14752Section 69A22Section 14820Addition to Income16Section 250(6)14Survey u/s 133A13Section 28210Section 151(2)10Section 143(3)6

M/S. WORLDWIDE FOURTUNE HOMES ,KATHUA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, appeal of the assessee ITA No

ITA 197/ASR/2023[2018-19]Status: DisposedITAT Amritsar03 Aug 2023AY 2018-19

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

Section 133ASection 143(3)Section 250Section 250(6)Section 292CSection 69A

capital gain earned in respect of sale of shop made to be Dr. Vikas Goldy. As per the ld. AO, the assessee was avoiding to disclose the transaction amount to Rs 10 lakh. Therefore, the ld. AO considering and relying on the section 292C

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

Section 694
Capital Gains3
Unexplained Money2

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

capital gains be re-computed accordingly. The assessee filed reply on 06.02.2015 stating that the diary does not belong to the assessee and the notings therein are not in the handwriting of the assessee. The reply was considered by the AO but was found unacceptable. The AO has observed that in assessee's own case for A.Y.2008-09, it has been

SMT. GURJEET KAUR,JALANDHAR vs. INCOME TAX OFFICER, WARD- IV (2),, JALANDHAR

The appeal of the assessee is allowed in terms of our

ITA 628/ASR/2017[2009-10]Status: DisposedITAT Amritsar21 Feb 2022AY 2009-10

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Sunil Gautam, CIT-DR
Section 143(3)Section 147Section 69Section 91

292C or sub-section (4A) of Sec. 132 of the Act. As is discernible from the records, we find that the A.O in his ‘remand report’ that was filed in the course of the proceedings before the CIT(A), had fairly admitted that he had only received a copy of the “agreement to sell”, dated 25.02.2008 from

SMT. GURJEET KAUR,JALANDHAR vs. INCOME TAX OFFICER, WARD- IV (2),, JALANDHAR

The appeal of the assessee is allowed in terms of our

ITA 627/ASR/2017[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Sunil Gautam, CIT-DR
Section 143(3)Section 147Section 69Section 91

292C or sub-section (4A) of Sec. 132 of the Act. As is discernible from the records, we find that the A.O in his ‘remand report’ that was filed in the course of the proceedings before the CIT(A), had fairly admitted that he had only received a copy of the “agreement to sell”, dated 25.02.2008 from

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

292C of the Act. Meaning thereby, the AO or the Ld. CIT(A) failed to establish the disputed income based on corroborative documentary evidence in lieu of the alleged incriminating diary No. “SGF-XIV” although it may be impounded during the course of survey from the business premises. It is pertinent to mention the undisputed fact that the alleged transaction/entries

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

292C of the Act. Meaning thereby, the AO or the Ld. CIT(A) failed to establish the disputed income based on corroborative documentary evidence in lieu of the alleged incriminating diary No. “SGF-XIV” although it may be impounded during the course of survey from the business premises. It is pertinent to mention the undisputed fact that the alleged transaction/entries

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

292C of the Act. Meaning thereby, the AO or the Ld. CIT(A) failed to establish the disputed income based on corroborative documentary evidence in lieu of the alleged incriminating diary No. “SGF-XIV” although it may be impounded during the course of survey from the business premises. It is pertinent to mention the undisputed fact that the alleged transaction/entries

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

292C of the Act. Meaning thereby, the AO or the Ld. CIT(A) failed to establish the disputed income based on corroborative documentary evidence in lieu of the alleged incriminating diary No. “SGF-XIV” although it may be impounded during the course of survey from the business premises. It is pertinent to mention the undisputed fact that the alleged transaction/entries

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

292C of the Act. Meaning thereby, the AO or the Ld. CIT(A) failed to establish the disputed income based on corroborative documentary evidence in lieu of the alleged incriminating diary No. “SGF-XIV” although it may be impounded during the course of survey from the business premises. It is pertinent to mention the undisputed fact that the alleged transaction/entries

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

292C of the Act. Meaning thereby, the AO or the Ld. CIT(A) failed to establish the disputed income based on corroborative documentary evidence in lieu of the alleged incriminating diary No. “SGF-XIV” although it may be impounded during the course of survey from the business premises. It is pertinent to mention the undisputed fact that the alleged transaction/entries

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

292C of the Act. Meaning thereby, the AO or the Ld. CIT(A) failed to establish the disputed income based on corroborative documentary evidence in lieu of the alleged incriminating diary No. “SGF-XIV” although it may be impounded during the course of survey from the business premises. It is pertinent to mention the undisputed fact that the alleged transaction/entries

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

292C of the Act. Meaning thereby, the AO or the Ld. CIT(A) failed to establish the disputed income based on corroborative documentary evidence in lieu of the alleged incriminating diary No. “SGF-XIV” although it may be impounded during the course of survey from the business premises. It is pertinent to mention the undisputed fact that the alleged transaction/entries

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

292C of the Act. Meaning thereby, the AO or the Ld. CIT(A) failed to establish the disputed income based on corroborative documentary evidence in lieu of the alleged incriminating diary No. “SGF-XIV” although it may be impounded during the course of survey from the business premises. It is pertinent to mention the undisputed fact that the alleged transaction/entries

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

292C of the Act. Meaning thereby, the AO or the Ld. CIT(A) failed to establish the disputed income based on corroborative documentary evidence in lieu of the alleged incriminating diary No. “SGF-XIV” although it may be impounded during the course of survey from the business premises. It is pertinent to mention the undisputed fact that the alleged transaction/entries

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), JAMMU vs. ANITA KAPAHI, JAMMU

In the result, the appeal of the revenue is dismissed being devoid of merits

ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv
Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69

capital gains , which was ultimately assessed , with an addition of Rs.2.05 cores u/s 69 of the Act, on the basis of suspicion of alleged on money payment relating to purchase of a plot of land , information flowing from impounded document Annexure A – 3. 4. The assessee’s husband Mr. Anil Kapahi and her two sons Mr. Akhil Kapahi

SH. DIDAR SINGH S/O SH. PREM SINGH,KAPURTHALA vs. THE DY. COMMISSIONER OF INCOME TAX, KAPURTHALA

In the result, the assessee succeeds

ITA 542/ASR/2016[2008-09]Status: DisposedITAT Amritsar29 May 2018AY 2008-09

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.542(Asr)/2016 Assessment Year:2008-09

For Appellant: Sh. Harminder Syal (Ld. Adv.)For Respondent: Sh. Rajeev Gubgotra (Ld. DR)
Section 250(6)Section 44ASection 68

capital gains (pgs. 5-8 of the supplementary PB). No explanation for not returning the said income was furnished along with. The same was accordingly brought to tax in assessment u/s. 143(3) dated 15/12/2010 and, further, confirmed in first appeal, leading to the instant appeal. The assessee’s case before us, as it was before the Revenue, is that