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99 results for “capital gains”+ Section 172(4)clear

Sorted by relevance

Mumbai663Delhi422Bangalore142Jaipur139Karnataka116Chennai104Chandigarh99Hyderabad98Cochin95Ahmedabad94Indore68Kolkata63Calcutta51Raipur43Pune39Nagpur22Guwahati21Cuttack21Rajkot20Lucknow15Ranchi12Telangana11Visakhapatnam8Surat8Amritsar6Varanasi6Jodhpur4Allahabad4Agra4SC3Rajasthan3Jabalpur2Andhra Pradesh1Kerala1Patna1Dehradun1

Key Topics

Section 80H48Section 13(3)33Section 80I32Section 14A32Exemption24Addition to Income20Deduction20Section 10B16Disallowance11

DEVI DAYAL,KAITHAL vs. INCOME TAX OFFICER, WARD-1 , KAITHAL

In the result, appeal is allowed

ITA 899/CHANDI/2024[2008-09]Status: DisposedITAT Chandigarh08 Sept 2025AY 2008-09

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 899/Chd/2024 "नधा"रण वष" / Assessment Year: 2008-09 Shri Devi Dayal, Vs The Ito, Pundri Anaj Mandi, Ward – 1, Kaithal-Haryana 136026. Kaithal. "थायी लेखा सं./Pan No: Aajpd5851H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca & Ms. Shruti Khandelwal, Advocate Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.09.2025

For Appellant: Shri Parikshit Aggarwal, CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 249Section 253Section 3Section 5

172 ITD 362 Mumbai ITAT 3. Seshasayee Steels (P) Ltd. vs ACIT 421 ITR 46 Supreme Court 4. C.S. Atwal vs. CIT 59 taxmann.com 359 P&H HC 5. CIT VS. Balbir Singh Maini 398 ITR 531 Supreme Court 6. CIT vs Atam Prakash Sons 219 CTR 164 Delhi HC 7. K. Radhika vs DCIT 149 TTJ 736 Hyderabad ITAT

Showing 1–20 of 99 · Page 1 of 5

Section 1479
Section 143(2)8
Section 1488

SMT. TEENA GARG,CHANDIGARH vs. PCIT, PANCHKULA

In the result, appeal of the assessee is allowed

ITA 466/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh20 Feb 2025AY 2015-16
For Respondent: \nShri Sudhir Sehgal, Advocate
Section 142(1)Section 143(2)Section 147Section 148Section 253Section 263

4 or 40 of Paper book notice dt. 14/12/2021 under section\n\n142(1) )The assessee replies this notice to Ld. AO by stating that long\nterm capital gain claimed is real one and not liable to tax. Assessee\nsought complete details evidence and statement on basis of which\ndepartment was making such allegation. (Page 6 of paper book\nreply

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

section 57.\nThe said provision reads thus:\n\"57. Deductions.-The income chargeable under the head 'Income from other\nsources' shall be computed after making the following deductions, namely :.\n(iv) in the case of income of the nature referred to in clause (viii) of sub-\nsection (2) of section 56, a deduction of a sum equal to fifty

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

4(1)\nChandigarh\nH.No. 1360, Sector 33, Chandigarh-\n160034\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 180 /Chd/ 2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nShri Pargat Singh\nVPO-Ravan Hera, The: Dhand,\nDist: Kaithal, Haryana

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

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

4(1)\nChandigarh\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 317/Chd/2023\nनिर्धारण वर्ष / Assessment Year

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

4(1)\nChandigarh\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nनिर्धारिती की ओर से / Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 317/Chd/2023\nनिर्धारण वर्ष / Assessment Year

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

ITA 458/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

4(1)\nChandigarh\nH.No. 1360, Sector 33, Chandigarh-\n160034\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nShri Pargat Singh\nVPO-Ravan Hera, The: Dhand,\nDist: Kaithal, Haryana-132103\nआयकर अपील सं. / ITA No. 180 /Chd/ 2023\nनिर्धारण वर्ष / Assessment

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

ITA 243/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

4(1)\nChandigarh\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nनिर्धारिती की ओर से / Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 317/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nShri

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

4(1)\nChandigarh\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by : Shri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 317/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nShri Ram Lal\nH.No. 238, Nayagaon, Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard-6(1)\nChandigarh\nस्थायी लेखा सं

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

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

4(1)\nChandigarh\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nप्रत्यर्थी/Respondent\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 317/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nShri Ram Lal\nH.No. 238, Nayagaon, Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard-6(1)\nChandigarh\nस्थायी

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

4(1)\nChandigarh\nH.No. 1360, Sector 33, Chandigarh-\n160034\nस्थायी लेखा सं./ PAN NO: AJSPG9695G\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 180 /Chd/ 2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nShri Pargat Singh\nVPO-Ravan Hera, The: Dhand,\nDist: Kaithal, Haryana