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.

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

Sorted by relevance

Mumbai837Delhi676Jaipur354Bangalore269Hyderabad242Chennai210Ahmedabad128Cochin105Chandigarh82Pune72Nagpur60Indore59Guwahati41Surat29Visakhapatnam29Karnataka28Kolkata27Rajkot24Lucknow19Ranchi16Cuttack15Dehradun14Jodhpur13Raipur9Amritsar6Telangana6Kerala5Jabalpur5Agra5Patna5Allahabad2Varanasi2Calcutta1Gauhati1Rajasthan1SC1

Key Topics

Section 143(3)4

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

b), (c) to Section 183(1) enumerates the types of assessees who would be entitled to file such declaration. Section 184 deals with charge of tax and surcharge. Sub Section (1) of Section 184 commences with a non-obstante clause stating that notwithstanding anything contained in the Income Tax Act or in any Finance Act, the undisclosed income declared under