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

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Mumbai1,004Delhi826Jaipur365Bangalore299Hyderabad258Chennai240Ahmedabad145Cochin119Pune113Chandigarh91Nagpur75Visakhapatnam73Indore68Guwahati42Kolkata39Ranchi35Surat33Karnataka28Rajkot24Dehradun23Cuttack21Lucknow19Jodhpur18Raipur14Amritsar12Allahabad7Agra7Telangana6Kerala5Patna5Jabalpur5Calcutta2Varanasi2SC1Gauhati1Rajasthan1

Key Topics

Section 143(3)6Section 684Section 260A3Section 10(38)2Section 153A2Long Term Capital Gains2Addition to Income2

PRINCIPAL COMMISSIONER OF INCOME TAX-9,KOLKATA vs. MANJU OSATWAL

In the result, the appeal filed by the revenue is dismissed and

ITAT/96/2021HC Calcutta11 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Soumen Bhattacharjee, AdvFor Respondent: Ms. Swapna Das, Adv
Section 10(38)Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 180Section 182Section 260ASection 263

capital gain of Rs.74,24,380/- to tax under the IDS and paid the taxes thereon and this fact was brought to the notice of the PCIT in pursuance of the show cause notice issued under Section 263 of the Act and the Department’s representative appearing on behalf of the Department before the Tribunal also acknowledged the same

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. SHRI SAWANKUMAR T JAJOO

Accordingly, the appeal fails and dismissed

ITAT/271/2024HC Calcutta17 Jan 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 10(38)Section 143(3)Section 153ASection 260ASection 68

1. This appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order dated 13.03.2023 passed by the Income Tax Appellate Tribunal, “E” Bench, Mumbai (the Tribunal) in ITA/6489/MUM/2018 for the assessment year 2013-14. 2. The revenue has raised the following substantial questions of law for consideration