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80 results for “capital gains”+ Section 145Aclear

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Key Topics

Section 26346Section 143(3)34Section 288Section 143(2)5Addition to Income5Section 56(2)(vii)4Section 143(1)(a)4Section 142(1)4Section 143

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

145A shall be assessed as "income from other sources" in the year in which it is received. 46.4 Applicability- This amendment has been made applicable with effect from 1st April,2010, and will accordingly apply in relation to assessment year 2010-11 and subsequent assessment years.' 8. Section 45 of the 1961 Act deals with capital gains

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)

Shri Suraj Bhan Nain, Advocate

Showing 1–20 of 80 · Page 1 of 4

4
For Appellant:
For Respondent: Shri Manav Bansal, CIT, DR

145A shall be assessed as "income from other sources" in the year in which it is received. 46.4 Applicability- This amendment has been made applicable with effect from 1st April,2010, and will accordingly apply in relation to assessment year 2010-11 and subsequent assessment years.' 8. Section 45 of the 1961 Act deals with capital gains

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

145A shall be assessed as "income from other sources" in the year in which it is received. 46.4 Applicability- This amendment has been made applicable with effect from 1st April,2010, and will accordingly apply in relation to assessment year 2010-11 and subsequent assessment years.' 8. Section 45 of the 1961 Act deals with capital gains

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, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

145A shall be assessed as "income from other sources" in the year in which it is received. 46.4 Applicability- This amendment has been made applicable with effect from 1st April,2010, and will accordingly apply in relation to assessment year 2010-11 and subsequent assessment years.' 8. Section 45 of the 1961 Act deals with capital gains

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

145A shall be assessed as "income from other sources" in the year in which it is received. 46.4 Applicability- This amendment has been made applicable with effect from 1st April,2010, and will accordingly apply in relation to assessment year 2010-11 and subsequent assessment years.' 8. Section 45 of the 1961 Act deals with capital gains

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

145A shall be assessed as "income from other sources" in the year in which it is received. 46.4 Applicability- This amendment has been made applicable with effect from 1st April,2010, and will accordingly apply in relation to assessment year 2010-11 and subsequent assessment years.' 8. Section 45 of the 1961 Act deals with capital gains

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

145A shall be assessed as "income from other sources" in the year in which it is received. 46.4 Applicability- This amendment has been made applicable with effect from 1st April,2010, and will accordingly apply in relation to assessment year 2010-11 and subsequent assessment years.' 8. Section 45 of the 1961 Act deals with capital gains

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

145A shall be assessed as "income from other sources" in the year in which it is received. 46.4 Applicability- This amendment has been made applicable with effect from 1st April,2010, and will accordingly apply in relation to assessment year 2010-11 and subsequent assessment years.' 8. Section 45 of the 1961 Act deals with capital gains

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

145A shall be assessed as "income from other sources" in the year in which it is received. 46.4 Applicability- This amendment has been made applicable with effect from 1st April,2010, and will accordingly apply in relation to assessment year 2010-11 and subsequent assessment years.' 8. Section 45 of the 1961 Act deals with capital gains

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

145A shall be assessed as \"income\nfrom other sources\" in the year in which it is received.\n46.4 Applicability- This amendment has been made applicable with effect from 1st\nApril, 2010, and will accordingly apply in relation to assessment year 2010-11 and\nsubsequent assessment years.'\n8. Section 45 of the 1961 Act deals with capital gains

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

145A shall be assessed as \"income\nfrom other sources\" in the year in which it is received.\n46.4 Applicability- This amendment has been made applicable with effect from 1st\nApril, 2010, and will accordingly apply in relation to assessment year 2010-11 and\nsubsequent assessment years.'\n8. Section 45 of the 1961 Act deals with capital gains

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

145A shall be assessed as \"income\nfrom other sources\" in the year in which it is received.\n46.4 Applicability- This amendment has been made applicable with effect from 1st\nApril, 2010, and will accordingly apply in relation to assessment year 2010-11 and\nsubsequent assessment years.'\n8. Section 45 of the 1961 Act deals with capital gains

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

145A shall be assessed as \"income\nfrom other sources\" in the year in which it is received.\n46.4 Applicability- This amendment has been made applicable with effect from 1st\nApril, 2010, and will accordingly apply in relation to assessment year 2010-11 and\nsubsequent assessment years.'\n8. Section 45 of the 1961 Act deals with capital gains

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

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

145A shall be assessed as \"income\nfrom other sources\" in the year in which it is received.\n46.4 Applicability- This amendment has been made applicable with effect from 1st\nApril, 2010, and will accordingly apply in relation to assessment year 2010-11 and\nsubsequent assessment years.'\n8. Section 45 of the 1961 Act deals with capital gains

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

Accordingly, finding no merit in the appeals, the same are hereby\ndismissed

ITA 1044/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

145A shall be assessed as \"income\nfrom other sources\" in the year in which it is received.\n46.4 Applicability- This amendment has been made applicable with effect from 1st\nApril, 2010, and will accordingly apply in relation to assessment year 2010-11 and\nsubsequent assessment years.'\n8. Section 45 of the 1961 Act deals with capital gains

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

145A shall be assessed as \"income\nfrom other sources\" in the year in which it is received.\n46.4 Applicability- This amendment has been made applicable with effect from 1st\nApril, 2010, and will accordingly apply in relation to assessment year 2010-11 and\nsubsequent assessment years.'\n8. Section 45 of the 1961 Act deals with capital gains

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

145A shall be assessed as \"income\nfrom other sources\" in the year in which it is received.\n46.4 Applicability- This amendment has been made applicable with effect from 1st\nApril, 2010, and will accordingly apply in relation to assessment year 2010-11 and\nsubsequent assessment years.'\n8. Section 45 of the 1961 Act deals with capital gains

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

ITA 208/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-2018

145A shall be assessed as \"income\nfrom other sources\" in the year in which it is received.\n46.4 Applicability- This amendment has been made applicable with effect from 1st\nApril, 2010, and will accordingly apply in relation to assessment year 2010-11 and\nsubsequent assessment years.'\n8. Section 45 of the 1961 Act deals with capital gains

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

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

145A shall be assessed as \"income\nfrom other sources\" in the year in which it is received.\n46.4 Applicability- This amendment has been made applicable with effect from 1st\nApril, 2010, and will accordingly apply in relation to assessment year 2010-11 and\nsubsequent assessment years.'\n8. Section 45 of the 1961 Act deals with capital gains

INCOME TAX OFFICER, AMBALA vs. NACHHATAR SINGH, AMBALA CANTT

ITA 613/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

145A shall be assessed as \"income\nfrom other sources\" in the year in which it is received.\n46.4 Applicability- This amendment has been made applicable with effect from 1st\nApril, 2010, and will accordingly apply in relation to assessment year 2010-11 and\nsubsequent assessment years.'\n8. Section 45 of the 1961 Act deals with capital gains