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382 results for “capital gains”+ Section 28clear

Sorted by relevance

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Key Topics

Addition to Income43Section 143(3)30Section 153A26Section 26323Section 250(6)18Section 10(38)16Section 13216Section 6813Section 143(2)

SANJEEV KUMAR KATHURIA,YAMUNA NAGAR vs. INCOME TAX OFFICER WARD 1 , YAMUNANAGAR

In the result, the appeal of the assessee is allowed

ITA 329/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh27 Feb 2025AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 143(2)Section 143(3)Section 263Section 40A(3)

section 49(1)(ii). [Para 36] ■ Therefore, agreeing with the submission of the appellant-assessee that even if the existence of the will may be ignored so far as the appellant-assessee is concerned he has become the holder of the property on the basis of a family settlement and the cost of acquisition shall be with reference

Showing 1–20 of 382 · Page 1 of 20

...
13
Deduction13
Long Term Capital Gains13
Capital Gains10

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

28 of the Land Acquisition Act forms part of compensation and is exempt under Section 10(37). The Ld. CIT(A) recorded that the Assessing Officer had examined this claim and determined that the assessee’s reliance on section 10(37) was misplaced, as that provision applies to 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

28 of the Land Acquisition Act forms part of compensation and is exempt under Section 10(37). The Ld. CIT(A) recorded that the Assessing Officer had examined this claim and determined that the assessee’s reliance on section 10(37) was misplaced, as that provision applies to 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

28 of the Land Acquisition Act forms part of compensation and is exempt under Section 10(37). The Ld. CIT(A) recorded that the Assessing Officer had examined this claim and determined that the assessee’s reliance on section 10(37) was misplaced, as that provision applies to 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)

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

28 of the Land Acquisition Act forms part of compensation and is exempt under Section 10(37). The Ld. CIT(A) recorded that the Assessing Officer had examined this claim and determined that the assessee’s reliance on section 10(37) was misplaced, as that provision applies to 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

28 of the Land Acquisition Act forms part of compensation and is exempt under Section 10(37). The Ld. CIT(A) recorded that the Assessing Officer had examined this claim and determined that the assessee’s reliance on section 10(37) was misplaced, as that provision applies to 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

28 of the Land Acquisition Act forms part of compensation and is exempt under Section 10(37). The Ld. CIT(A) recorded that the Assessing Officer had examined this claim and determined that the assessee’s reliance on section 10(37) was misplaced, as that provision applies to 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

28 of the Land Acquisition Act forms part of compensation and is exempt under Section 10(37). The Ld. CIT(A) recorded that the Assessing Officer had examined this claim and determined that the assessee’s reliance on section 10(37) was misplaced, as that provision applies to 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

28 of the Land Acquisition Act forms part of compensation and is exempt under Section 10(37). The Ld. CIT(A) recorded that the Assessing Officer had examined this claim and determined that the assessee’s reliance on section 10(37) was misplaced, as that provision applies to 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

28 of the Land Acquisition Act forms part of compensation and is exempt under Section 10(37). The Ld. CIT(A) recorded that the Assessing Officer had examined this claim and determined that the assessee’s reliance on section 10(37) was misplaced, as that provision applies to capital gains

HARMALA,CHANDIGARH vs. ITO, WARD 1(1), NANGAL

ITA 432/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

28 of\nthe Land Acquisition Act forms part of compensation and is exempt under\nSection 10(37). The Ld. CIT(A) recorded that the Assessing Officer had\nexamined this claim and determined that the assessee's reliance on section\n10(37) was misplaced, as that provision applies to 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

28 of\nthe Land Acquisition Act forms part of compensation and is exempt under\nSection 10(37). The Ld. CIT(A) recorded that the Assessing Officer had\nexamined this claim and determined that the assessee's reliance on section\n10(37) was misplaced, as that provision applies to capital gains

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

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

28 of\nthe Land Acquisition Act forms part of compensation and is exempt under\nSection 10(37). The Ld. CIT(A) recorded that the Assessing Officer had\nexamined this claim and determined that the assessee's reliance on section\n10(37) was misplaced, as that provision applies to capital gains

SH. RAMESH CHAND,JAGADHRI vs. ITO, WARD-3, YAMUNA NAGAR

ITA 731/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

28 of\nthe Land Acquisition Act forms part of compensation and is exempt under\nSection 10(37). The Ld. CIT(A) recorded that the Assessing Officer had\nexamined this claim and determined that the assessee's reliance on section\n10(37) was misplaced, as that provision applies to 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

28 of\nthe Land Acquisition Act forms part of compensation and is exempt under\nSection 10(37). The Ld. CIT(A) recorded that the Assessing Officer had\nexamined this claim and determined that the assessee's reliance on section\n10(37) was misplaced, as that provision applies to capital gains

AJAY KUMAR,FATEHABAD, HARYANA vs. ITO, WARD-1, FATEHABAD, FATEHABAD, HARYANA

ITA 463/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

28 of\nthe Land Acquisition Act forms part of compensation and is exempt under\nSection 10(37). The Ld. CIT(A) recorded that the Assessing Officer had\nexamined this claim and determined that the assessee's reliance on section\n10(37) was misplaced, as that provision applies to 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

28 of\nthe Land Acquisition Act forms part of compensation and is exempt under\nSection 10(37). The Ld. CIT(A) recorded that the Assessing Officer had\nexamined this claim and determined that the assessee's reliance on section\n10(37) was misplaced, as that provision applies to 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

28 of\nthe Land Acquisition Act forms part of compensation and is exempt under\nSection 10(37). The Ld. CIT(A) recorded that the Assessing Officer had\nexamined this claim and determined that the assessee's reliance on section\n10(37) was misplaced, as that provision applies to 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

28 of\nthe Land Acquisition Act forms part of compensation and is exempt under\nSection 10(37). The Ld. CIT(A) recorded that the Assessing Officer had\nexamined this claim and determined that the assessee's reliance on section\n10(37) was misplaced, as that provision applies to 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

28 of\nthe Land Acquisition Act forms part of compensation and is exempt under\nSection 10(37). The Ld. CIT(A) recorded that the Assessing Officer had\nexamined this claim and determined that the assessee's reliance on section\n10(37) was misplaced, as that provision applies to capital gains