BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

93 results for “capital gains”+ Section 104clear

Sorted by relevance

Mumbai320Delhi169Ahmedabad95Bangalore94Chandigarh93Chennai73Cochin60Jaipur55Raipur47Hyderabad44Kolkata28Pune24SC18Indore16Rajkot16Visakhapatnam11Surat10Nagpur9Lucknow9Cuttack8Patna6Jodhpur6Guwahati5Dehradun5Panaji1Amritsar1

Key Topics

Section 26358Section 40A(3)30Section 143(3)22Section 143(2)9Addition to Income9Section 2538Section 250(6)8Section 246A8Section 142(1)

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

ITA 531/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

104, Mohindra Complex, Ward-04, Patiala Kheri Gujran Road, Punjab-147001 "ायी लेखा सं./PAN NO: ACZPK4511F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rakesh Cajla, Advocate(Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 1112/Chd/2024 िनधा"रण वष" / Assessment Year : 2018-19 Pawan Kumar बनाम

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Suraj Bhan Nain, Advocate Shri Manav Bansal, CIT, DR

Showing 1–20 of 93 · Page 1 of 5

8
Disallowance8
Business Income6
Deduction6
For Respondent:

104, Mohindra Complex, Ward-04, Patiala Kheri Gujran Road, Punjab-147001 "ायी लेखा सं./PAN NO: ACZPK4511F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rakesh Cajla, Advocate(Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 1112/Chd/2024 िनधा"रण वष" / Assessment Year : 2018-19 Pawan Kumar बनाम

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 566/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

104, Mohindra Complex, Ward-04, Patiala Kheri Gujran Road, Punjab-147001 "ायी लेखा सं./PAN NO: ACZPK4511F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rakesh Cajla, Advocate(Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 1112/Chd/2024 िनधा"रण वष" / Assessment Year : 2018-19 Pawan Kumar बनाम

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

ITA 635/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

104, Mohindra Complex, Ward-04, Patiala Kheri Gujran Road, Punjab-147001 "ायी लेखा सं./PAN NO: ACZPK4511F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rakesh Cajla, Advocate(Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 1112/Chd/2024 िनधा"रण वष" / Assessment Year : 2018-19 Pawan Kumar बनाम

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 565/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

104, Mohindra Complex, Ward-04, Patiala Kheri Gujran Road, Punjab-147001 "ायी लेखा सं./PAN NO: ACZPK4511F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rakesh Cajla, Advocate(Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 1112/Chd/2024 िनधा"रण वष" / Assessment Year : 2018-19 Pawan Kumar बनाम

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

104, Mohindra Complex, Ward-04, Patiala Kheri Gujran Road, Punjab-147001 "ायी लेखा सं./PAN NO: ACZPK4511F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rakesh Cajla, Advocate(Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 1112/Chd/2024 िनधा"रण वष" / Assessment Year : 2018-19 Pawan Kumar बनाम

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

ITA 1112/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

104, Mohindra Complex, Ward-04, Patiala Kheri Gujran Road, Punjab-147001 "ायी लेखा सं./PAN NO: ACZPK4511F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rakesh Cajla, Advocate(Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 1112/Chd/2024 िनधा"रण वष" / Assessment Year : 2018-19 Pawan Kumar बनाम

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

104, Mohindra Complex, Ward-04, Patiala Kheri Gujran Road, Punjab-147001 "ायी लेखा सं./PAN NO: ACZPK4511F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rakesh Cajla, Advocate(Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 1112/Chd/2024 िनधा"रण वष" / Assessment Year : 2018-19 Pawan Kumar बनाम

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

104, Mohindra Complex, Ward-04, Patiala Kheri Gujran Road, Punjab-147001 "ायी लेखा सं./PAN NO: ACZPK4511F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rakesh Cajla, Advocate(Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 1112/Chd/2024 िनधा"रण वष" / Assessment Year : 2018-19 Pawan Kumar बनाम

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

ITA 663/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21
For Respondent: \nShri Suraj Bhan Nain, Advocate

104, Mohindra Complex,\nKheri Gujran Road, Punjab-147001\nबनाम\nThe ITO\nWard-04, Patiala\nस्थायी लेखा सं./PAN NO: ACZPK4511F\nअपीलार्थी/Appellant\n\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nप्रत्यर्थी/Respondent\nShri Rakesh Cajla, Advocate(Virtual)\nShri Manav Bansal, CIT, DR\n\nआयकर अपील सं. / ITA No. 1112/Chd/2024\nनिर्धारण वर्ष / Assessment Year

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

ITA 165/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

104, Mohindra Complex,\nKheri Gujran Road, Punjab-147001\nबनाम\nThe ITO\nWard-04, Patiala\nस्थायी लेखा सं./PAN NO: ACZPK4511F\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nShri Rakesh Cajla, Advocate(Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1112/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nPawan Kumar\n12, Village

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

ITA 539/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Respondent: \nShri Suraj Bhan Nain, Advocate

104, Mohindra Complex,\nKheri Gujran Road, Punjab-147001\nस्थायी लेखा सं./PAN NO: ACZPK4511F\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Rakesh Cajla, Advocate(Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1112/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nPawan Kumar\n12, Village Matana, Dist: Fatehabad

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

ITA 176/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

104, Mohindra Complex,\nKheri Gujran Road, Punjab-147001\nस्थायी लेखा सं./PAN NO: ACZPK4511F\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Rakesh Cajla, Advocate(Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1112/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nPawan Kumar\n12, Village Matana, Dist: Fatehabad

INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH vs. AVTAR SINGH, VILLAGE- KAIMBWALA

ITA 615/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

104, Mohindra Complex,\nKheri Gujran Road, Punjab-147001\nस्थायी लेखा सं./PAN NO: ACZPK4511F\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nप्रत्यर्थी/Respondent\nShri Rakesh Cajla, Advocate(Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1112/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nPawan Kumar\n12, Village Matana, Dist: Fatehabad\nHaryana

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

ITA 153/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

104, Mohindra Complex,\nKheri Gujran Road, Punjab-147001\nबनाम\nThe ITO\nWard-04, Patiala\nस्थायी लेखा सं./PAN NO: ACZPK4511F\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nShri Rakesh Cajla, Advocate(Virtual)\nShri Manav Bansal, CIT, DR\nराजस्व की ओर से / Revenue by :\nआयकर अपील सं. / ITA No. 1112/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nPawan Kumar\n12, Village

SH. AMRIK SINGH,PANCHKULA vs. ITO, WARD-2, PANCHKULA

ITA 219/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Respondent: \nShri Suraj Bhan Nain, Advocate

104, Mohindra Complex,\nKheri Gujran Road, Punjab-147001\nस्थायी लेखा सं./PAN NO: ACZPK4511F\nअपीलार्थी/Appellant\nबनाम\nThe ITO\nWard-04, Patiala\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Rakesh Cajla, Advocate(Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1112/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nPawan

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

ITA 92/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

104, Mohindra Complex,\nKheri Gujran Road, Punjab-147001\nआयकर अपील सं. / ITA No. 876 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2018-19\nबनाम\nThe ITO\nWard-04, Patiala\nस्थायी लेखा सं./PAN NO: ACZPK4511F\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nShri Rakesh Cajla, Advocate(Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं

SH. PARGAT SINGH,PANIPAT vs. ITO, WARD -1, KAITHAL

ITA 180/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: \nShri Navdeep Monga, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

104, Mohindra Complex,\nKheri Gujran Road, Punjab-147001\n\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nShri Rakesh Cajla, Advocate(Virtual)\nShri Manav Bansal, CIT, DR\n\nआयकर अपील सं. / ITA No. 1112/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nPawan Kumar\n12, Village Matana, Dist: Fatehabad\nHaryana-125050\n\nआयकर अपील सं. / ITA No. 1176/Chd/2024

SARVAN SINGH,AMBALA vs. INCOME TAX OFFICER-WARD 4, AMBALA

ITA 458/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

104, Mohindra Complex,\nKheri Gujran Road, Punjab-147001\nस्थायी लेखा सं./PAN NO: ACZPK4511F\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nबनाम\nThe ITO\nWard-04, Patiala\nप्रत्यर्थी/Respondent\nShri Rakesh Cajla, Advocate(Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1112/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nPawan

SH. HAKAM SINGH,PATIALA vs. INCOME TAX OFFICER, WARD-4, PATIALA

ITA 486/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

104, Mohindra Complex,\nKheri Gujran Road, Punjab-147001\nस्थायी लेखा सं./PAN NO: ACZPK4511F\nअपीलार्थी/Appellant\nबनाम\nThe ITO\nWard-04, Patiala\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nप्रत्यर्थी/Respondent\nShri Rakesh Cajla, Advocate(Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1112/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nPawan