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48 results for “capital gains”+ Section 194A(3)(viia)clear

Sorted by relevance

Chandigarh48Mumbai37Chennai11Cochin5Bangalore4Delhi2Visakhapatnam1

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

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

194A.\n6. It was further stated that in the original return the assessee had\ninadvertently offered the said interest amount to tax, however, upon realising\nthat the interest received was interest u/s 28 of the Land Acquisition Act,\n1894, being part of compensation and exempt u/s 10(37) of the Income-tax\nAct, he revised the return and withdrew

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

194A.\n6.\nIt was further stated that in the original return the assessee had\ninadvertently offered the said interest amount to tax, however, upon realising\nthat the interest received was interest u/s 28 of the Land Acquisition Act,\n1894, being part of compensation and exempt u/s 10(37) of the Income-tax\nAct, he revised the return and withdrew

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

194A.\n6.\nIt was further stated that in the original return the assessee had\ninadvertently offered the said interest amount to tax, however, upon realising\nthat the interest received was interest u/s 28 of the Land Acquisition Act,\n1894, being part of compensation and exempt u/s 10(37) of the Income-tax\nAct, he revised the return and withdrew

INCOME TAX OFFICER, INCOME TAX OFFICE BARNALA vs. LAKHVIR SINGH, GRAIN MARKET, BARNALA

ITA 245/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh11 Nov 2025AY 2021-22
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

194A.\n6.\nIt was further stated that in the original return the assessee had\ninadvertently offered the said interest amount to tax, however, upon realising\nthat the interest received was interest u/s 28 of the Land Acquisition Act,\n1894, being part of compensation and exempt u/s 10(37) of the Income-tax\nAct, he revised the return and withdrew

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

194A.\n6. It was further stated that in the original return the assessee had\ninadvertently offered the said interest amount to tax, however, upon realising\nthat the interest received was interest u/s 28 of the Land Acquisition Act,\n1894, being part of compensation and exempt u/s 10(37) of the Income-tax\nAct, he revised the return and withdrew

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

194A.\n6.\nIt was further stated that in the original return the assessee had\ninadvertently offered the said interest amount to tax, however, upon realising\nthat the interest received was interest u/s 28 of the Land Acquisition Act,\n1894, being part of compensation and exempt u/s 10(37) of the Income-tax\nAct, he revised the return and withdrew

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

194A.\n6.\nIt was further stated that in the original return the assessee had\ninadvertently offered the said interest amount to tax, however, upon realising\nthat the interest received was interest u/s 28 of the Land Acquisition Act,\n1894, being part of compensation and exempt u/s 10(37) of the Income-tax\nAct, he revised the return and withdrew

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

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

194A.\n6. It was further stated that in the original return the assessee had\ninadvertently offered the said interest amount to tax, however, upon realising\nthat the interest received was interest u/s 28 of the Land Acquisition Act,\n1894, being part of compensation and exempt u/s 10(37) of the Income-tax\nAct, he revised the return and withdrew

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

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

194A.\n6.\nIt was further stated that in the original return the assessee had\ninadvertently offered the said interest amount to tax, however, upon realising\nthat the interest received was interest u/s 28 of the Land Acquisition Act,\n1894, being part of compensation and exempt u/s 10(37) of the Income-tax\nAct, he revised the return and withdrew

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

194A.\n6.\nIt was further stated that in the original return the assessee had\ninadvertently offered the said interest amount to tax, however, upon realising\nthat the interest received was interest u/s 28 of the Land Acquisition Act,\n1894, being part of compensation and exempt u/s 10(37) of the Income-tax\nAct, he revised the return and withdrew

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

194A.\n6.\nIt was further stated that in the original return the assessee had\ninadvertently offered the said interest amount to tax, however, upon realising\nthat the interest received was interest u/s 28 of the Land Acquisition Act,\n1894, being part of compensation and exempt u/s 10(37) of the Income-tax\nAct, he revised the return and withdrew

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