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581 results for “capital gains”+ Capital Gainsclear

Sorted by relevance

Mumbai9,557 Delhi6,955 Chennai3,206 Bangalore2,912 Kolkata2,429 Ahmedabad1,912 Hyderabad1,408 Jaipur1,388 Pune1,367 Surat777 Indore651 Chandigarh581 Karnataka516 Cochin470 Visakhapatnam465 Raipur308 Nagpur297 Rajkot278 Agra221 Amritsar211 Lucknow193 Cuttack193 Calcutta151 Panaji128 Patna127 Guwahati127 Telangana122 Ranchi107 Dehradun106 SC106 Jodhpur91 Jabalpur80 Allahabad37 Varanasi26 Kerala23 Rajasthan12 Punjab & Haryana12 Orissa10 A.K. SIKRI ROHINTON FALI NARIMAN2 Gauhati2 Andhra Pradesh2 Himachal Pradesh2 ASHOK BHAN DALVEER BHANDARI1 D.K. JAIN JAGDISH SINGH KHEHAR1 MADAN B. LOKUR S.A. BOBDE1 A.K. SIKRI N.V. RAMANA1 ANIL R. DAVE SHIVA KIRTI SINGH1 K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Addition to Income65 Section 143(3)55 Section 14832 Section 153A28 Deduction28 Section 54B24 Capital Gains23 Section 14720 Section 142(1)20 Section 10(38)

SANJEEV KUMAR KATHURIA,YAMUNA NAGAR vs. INCOME TAX OFFICER WARD 1 , YAMUNANAGAR

In the result, the appeal of the assessee is allowed

ITA 329/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh27 Feb 2025AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 143(2)Section 143(3)Section 263Section 40A(3)

gains are long term capital gains (other than long term capital gains arising to a non-resident

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Showing 1–20 of 581 · Page 1 of 30

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19

Long Term Capital Gains19

ITA 711/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain as discussed above. 28. There were certain other assessee’s/beneficiaries who have taken long-term capital

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 708/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh20 Sept 2021AY 2011-12

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain as discussed above. 28. There were certain other assessee’s/beneficiaries who have taken long-term capital

SH. SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 705/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain as discussed above. 28. There were certain other assessee’s/beneficiaries who have taken long-term capital

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 717/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain as discussed above. 28. There were certain other assessee’s/beneficiaries who have taken long-term capital

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 719/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain as discussed above. 28. There were certain other assessee’s/beneficiaries who have taken long-term capital

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 716/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain as discussed above. 28. There were certain other assessee’s/beneficiaries who have taken long-term capital

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 718/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain as discussed above. 28. There were certain other assessee’s/beneficiaries who have taken long-term capital

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 710/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain as discussed above. 28. There were certain other assessee’s/beneficiaries who have taken long-term capital

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 714/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh20 Sept 2021AY 2011-12

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain as discussed above. 28. There were certain other assessee’s/beneficiaries who have taken long-term capital

SHRI KRISHAN KUMAR JALAN,BANGALORE vs. ITO, W-1, SIRSA

In the result appeal of the assessee is dismissed

ITA 933/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh15 Jan 2025AY 2014-15

For Appellant: \nShri P.K. Prasad, Advocate &For Respondent: \nDr. Vivek Vardhan, JCIT, Sr. DR

Section 10(38)Section 143(2)Section 143(3)Section 250(6)Section 253Section 68

Capital Gain and Short Term Capital Loss.\"\nIn response to the above question the Chairman & Managing Director

SHRI SANJAY JAIN,BATHINDA vs. PR.CIT(CENTRAL), LUDHIANA

ITA 140/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh23 Mar 2022AY 2016-17

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Sarabjeet Singh, CIT DR

Section 143(3)Section 263Section 57

Capital Gain in respect of Gold Coin and Long Term Capital Gain on sale of shares

RAJNI JAIN,BATHINDA vs. PR.CIT(CENTRAL), LUDHIANA

ITA 142/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh23 Mar 2022AY 2016-17

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Sarabjeet Singh, CIT DR

Section 143(3)Section 263Section 57

Capital Gain in respect of Gold Coin and Long Term Capital Gain on sale of shares

TARUN JAIN,BATHINDA vs. PR.CIT(CENTRAL), LUDHIANA

ITA 144/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh23 Mar 2022AY 2016-17

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Sarabjeet Singh, CIT DR

Section 143(3)Section 263Section 57

Capital Gain in respect of Gold Coin and Long Term Capital Gain on sale of shares

SANJAY SINGAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, CHANDIGARH

ITA 655/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh08 Oct 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 132Section 132(4)Section 250(6)Section 68Section 69ASection 69C

capital gain and bogus share capital / share premium/ unsecured loan. Such statements under Section 132(4) of the Act, by Shri

M/S SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 610/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh08 Oct 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 132Section 132(4)Section 250(6)Section 68Section 69ASection 69C

capital gain and bogus share capital / share premium/ unsecured loan. Such statements under Section 132(4) of the Act, by Shri

S.SURJIT SINGH,LUDHIANA vs. PR.CIT-1, LUDHIANA

In the result, appeal of the Assessee is allowed

ITA 118/CHANDI/2021[2012-13]Status: DisposedITAT Chandigarh17 Nov 2022AY 2012-13

Bench: Smt.Diva Singh & Shri Vikram Singh Yadav

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Sarabjeet Singh, CIT, DR

Section 143(2)Section 147Section 148Section 263Section 54

capital gain exempted under section 54 being amount deposited in capital gain account scheme on 12/09/2012

AARTI SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

In the result, assessee’s appeals are allowed

ITA 217/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh09 Sept 2025AY 2015-16

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Deepali Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 10(38)Section 132Section 250(6)Section 68Section 69C

capital gains. During the year the details of the long term capital gains arising to the Assessee

SANJAY SINGAL (HUF),NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH , CHANDIGARH

In the result, assessee’s appeals are allowed

ITA 221/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh09 Sept 2025AY 2016-17

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Deepali Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 10(38)Section 132Section 250(6)Section 68Section 69C

capital gains. During the year the details of the long term capital gains arising to the Assessee

AARTI SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

In the result, assessee’s appeals are allowed

ITA 218/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh09 Sept 2025AY 2016-17

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Deepali Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 10(38)Section 132Section 250(6)Section 68Section 69C

capital gains. During the year the details of the long term capital gains arising to the Assessee