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.

65 results for “capital gains”+ Section 270A(3)(i)clear

Sorted by relevance

Mumbai195Delhi163Chandigarh65Ahmedabad51Jaipur33Chennai31Hyderabad27Pune24Bangalore18Kolkata10Nagpur9Agra8Rajkot6Surat5Lucknow5Raipur4Patna4Amritsar3Indore3Visakhapatnam2Dehradun2Ranchi2Jodhpur1Cochin1Cuttack1Panaji1

Key Topics

Section 26317Section 143(2)11Section 250(6)10Section 143(3)10Section 2539Section 142(1)9Section 246A8Section 270A8Penalty4

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. SUNIL KUMAR SOOD, PANCHKULA

The appeal of the Revenue is dismissed

ITA 548/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh09 Jan 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl.CIT, Sr.DR
Section 118Section 143(2)Section 143(3)

270A has been initiated. Decision: (a) Only issue is whether there is some capital gain or not. If yes, then what would be the year of taxability. The AO has held that the possession was handed over in the FY 2006-07 to M/s Homeland Buidwell Pvt Ltd and therefore, capital gain would have arisen in that year only, Therefore

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

Showing 1–20 of 65 · Page 1 of 4

Addition to Income4
Exemption3
Capital Gains2
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

3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income

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

3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income

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

3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income

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

3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income

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

3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income

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

3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income

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

3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income

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

3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income

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

3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income

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

3, Panchkula\n\nनिर्धारिती की ओर से / Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Rishab Gupta, C.A\nShri Manav Bansal, CIT, DR\n\nप्रत्यर्थी/Respondent\n\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\n\nJagpal Singh\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard 5(5)\nChandigarh\nस्थायी लेखा सं

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

3, Panchkula\nस्थायी लेखा सं./PAN NO: BICPP6360B\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से / Assessee by :\nराजस्व की ओर से / Revenue by :\nप्रत्यर्थी/Respondent\nShri Rishab Gupta, C.A\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nJagpal Singh\nबनाम\nThe ITO\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nWard 5(5)\nChandigarh

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

3, Panchkula\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से / Assessee by :\nShri Rishab Gupta, C.A\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard 5(5)\nChandigarh\nस्थायी लेखा सं./PAN NO: BQJPS2941C\nअपीलार्थी/Appellant\nनिर्धारिती की

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

3, Panchkula\nस्थायी लेखा सं./PAN NO: BICPP6360B\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से / Assessee by :\nShri Rishab Gupta, C.A\nShri Manav Bansal, CIT, DR\nराजस्व की ओर से / Revenue by :\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nJagpal Singh\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard 5(5)\nChandigarh\nस्थायी लेखा

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

3, Panchkula\nस्थायी लेखा सं./PAN NO: BICPP6360B\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से / Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Rishab Gupta, C.A\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nJagpal Singh\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard

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

3, Panchkula\nC/o M K Aggarwal & Associates\nSCO 1, First Floor, Sector 11,\nPanchkula - 134113\nस्थायी लेखा सं./PAN NO: BICPP6360B\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से / Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Rishab Gupta, C.A\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nJagpal

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

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

3, Panchkula\nस्थायी लेखा सं./PAN NO: BICPP6360B\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से / Assessee by :\nShri Rishab Gupta, C.A\nShri Manav Bansal, CIT, DR\nराजस्व की ओर से / Revenue by :\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nJagpal Singh\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard 5(5)\nChandigarh

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

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

3, Panchkula\nस्थायी लेखा सं./PAN NO: BICPP6360B\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से / Assessee by :\nShri Rishab Gupta, C.A\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nJagpal Singh\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard 5(5)\nChandigarh\nस्थायी लेखा

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

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

3, Panchkula\nस्थायी लेखा सं./PAN NO: BICPP6360B\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से / Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nप्रत्यर्थी/Respondent\nShri Rishab Gupta, C.A\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nJagpal Singh\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nस्थायी लेखा सं./PAN NO: BQJPS2941C

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

3, Panchkula\nस्थायी लेखा सं./PAN NO: BICPP6360B\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से / Assessee by :\nराजस्व की ओर से / Revenue by :\nShri Rishab Gupta, C.A\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nJagpal Singh\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard 5(5)\nChandigarh\nस्थायी लेखा