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128 results for “capital gains”+ Section 74clear

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Key Topics

Section 26385Section 143(3)37Section 80P18Addition to Income17Section 143(2)16Section 142(1)13Section 25312Section 153A12Section 148

PREM SINGH,CHAMBA vs. ACIT CIRCLE PALAMPUR, PALAMPUR

In the result, the appeal for AY 2017-18 stands partly allowed

ITA 947/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh15 Jan 2026AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No. 946/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकर अपील सं. / Ita No. 947/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) Shri Prem Singh Dcit Circle, Palampur बनाम/ The Palace. Chamba Himachal Pradesh - 176061 Vs. Himachal Pradesh – 176310 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aampr-8876-P (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Ajay Jain (Ca) – Ld. Ar Revenue By : Shri Bharat Bhushan Garg (Cit) (Virtual) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 13-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 13-01-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. The Assessee Is In Further Appeals Before Us For Assessment Years (Ay) 2015-16 & 2017-18 Which Arises Out Of Separate Orders Of Learned First Appellate Authority. First, We Take Up Appeal For Assessment Year (Ay) 2015-16 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Nfac [Cit(A)] Dated 22-07-2025 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S 143(3) Of The Act On 29-12-2017. The Assessee Is Aggrieved By Computation Of Capital

For Appellant: Shri Ajay Jain (CA) – Ld. ARFor Respondent: Shri Bharat Bhushan Garg (CIT) (Virtual) - Ld. DR
Section 143(3)Section 48Section 54

Showing 1–20 of 128 · Page 1 of 7

11
Disallowance9
Deduction8
Exemption5
Section 54F

section 54 since the assessee did not attend and comply with the show case notice issued by the AO on 26/12 for 28/12. 6. On the facts and in the circumstances of the case and in law the assessing officer was incorrect and unjustified in rejecting the claim of the assessee for exemption of long term capital gain without providing

DESH MITTER GAIND,PANCHKULA vs. INCOME TAX OFFICER, WARD-1, PANCHKULA, PANCHKULA, HARYANA

ITA 454/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh29 Jan 2025AY 2011-12

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Of Cit(A) Bearing No. Itba/Nfac/S/250/2023-

For Appellant: Shri Yogesh Monga, CAFor Respondent: Shri Vivek Vardhan, JCIT-Sr.DR
Section 143(2)Section 148Section 250Section 253Section 48Section 50C

section 48. be deemed to be the full value of the consideration received or accruing as a result of such transfer. " In view of the above, the calculation of short term capital gain u/s 48 of the Income Tax Act, 1961 is as under:- 1. Sale price (Assessed by Stamp Valuation Authority) 3,16,20,230/- Less: Sale Expenses

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

Capital gains" 48. Against the abovesaid decision the SLP filed by the assessee was dismissed by the Hon'ble Supreme Court and the order of the Hon'ble Supreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279 Taxman 74 (SC)/[2.. 49. Similarly the Hon’ble Delhi High Court in the case of PCIT Vs. Inderjit

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

Capital gains" 48. Against the abovesaid decision the SLP filed by the assessee was dismissed by the Hon'ble Supreme Court and the order of the Hon'ble Supreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279 Taxman 74 (SC)/[2.. 49. Similarly the Hon’ble Delhi High Court in the case of PCIT Vs. Inderjit

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

Capital gains" 48. Against the abovesaid decision the SLP filed by the assessee was dismissed by the Hon'ble Supreme Court and the order of the Hon'ble Supreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279 Taxman 74 (SC)/[2.. 49. Similarly the Hon’ble Delhi High Court in the case of PCIT Vs. Inderjit

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

Capital gains" 48. Against the abovesaid decision the SLP filed by the assessee was dismissed by the Hon'ble Supreme Court and the order of the Hon'ble Supreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279 Taxman 74 (SC)/[2.. 49. Similarly the Hon’ble Delhi High Court in the case of PCIT Vs. Inderjit

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

Capital gains" 48. Against the abovesaid decision the SLP filed by the assessee was dismissed by the Hon'ble Supreme Court and the order of the Hon'ble Supreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279 Taxman 74 (SC)/[2.. 49. Similarly the Hon’ble Delhi High Court in the case of PCIT Vs. Inderjit

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

Capital gains" 48. Against the abovesaid decision the SLP filed by the assessee was dismissed by the Hon'ble Supreme Court and the order of the Hon'ble Supreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279 Taxman 74 (SC)/[2.. 49. Similarly the Hon’ble Delhi High Court in the case of PCIT Vs. Inderjit

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

Capital gains" 48. Against the abovesaid decision the SLP filed by the assessee was dismissed by the Hon'ble Supreme Court and the order of the Hon'ble Supreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279 Taxman 74 (SC)/[2.. 49. Similarly the Hon’ble Delhi High Court in the case of PCIT Vs. Inderjit

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

Capital gains" 48. Against the abovesaid decision the SLP filed by the assessee was dismissed by the Hon'ble Supreme Court and the order of the Hon'ble Supreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279 Taxman 74 (SC)/[2.. 49. Similarly the Hon’ble Delhi High Court in the case of PCIT Vs. Inderjit

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

Capital gains" 48. Against the abovesaid decision the SLP filed by the assessee was dismissed by the Hon'ble Supreme Court and the order of the Hon'ble Supreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279 Taxman 74 (SC)/[2.. 49. Similarly the Hon’ble Delhi High Court in the case of PCIT Vs. Inderjit

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

Capital gains\"\n41\n\n48. Against the abovesaid decision the SLP filed by the assessee was\ndismissed by the Hon'ble Supreme Court and the order of the Hon'ble\nSupreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279\nTaxman 74 (SC)/[2..\n49. Similarly the Hon'ble Delhi High Court in the case of PCIT

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

Capital gains\"\n48. Against the abovesaid decision the SLP filed by the assessee was\ndismissed by the Hon'ble Supreme Court and the order of the Hon'ble\nSupreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279\nTaxman 74 (SC)/[2..\n49. Similarly the Hon'ble Delhi High Court in the case of PCIT Vs. Inderjit\nSingh

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

Capital gains\"\n41\n48.\nAgainst the abovesaid decision the SLP filed by the assessee was\ndismissed by the Hon'ble Supreme Court and the order of the Hon'ble\nSupreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279\nTaxman 74 (SC)/[2..\n49. Similarly the Hon'ble Delhi High Court in the case of PCIT Vs. Inderjit

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

Capital gains\".\n41\n48.\nAgainst the abovesaid decision the SLP filed by the assessee was\ndismissed by the Hon'ble Supreme Court and the order of the Hon'ble\nSupreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279\nTaxman 74 (SC)/[2..\n49. Similarly the Hon'ble Delhi High Court in the case of PCIT Vs. Inderjit

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

Capital gains\"\n41\n48.\nAgainst the abovesaid decision the SLP filed by the assessee was\ndismissed by the Hon'ble Supreme Court and the order of the Hon'ble\nSupreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279\nTaxman 74 (SC)/[2..\n49. Similarly the Hon'ble Delhi High Court in the case of PCIT Vs. Inderjit

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

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

Capital gains\"\n48. Against the abovesaid decision the SLP filed by the assessee was\ndismissed by the Hon'ble Supreme Court and the order of the Hon'ble\nSupreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279\nTaxman 74 (SC)/[2..\n49. Similarly the Hon'ble Delhi High Court in the case of PCIT Vs. Inderjit\nSingh

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

Capital gains\"\n48.\nAgainst the abovesaid decision the SLP filed by the assessee was\ndismissed by the Hon'ble Supreme Court and the order of the Hon'ble\nSupreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279\nTaxman 74 (SC)/[2..\n49. Similarly the Hon'ble Delhi High Court in the case of PCIT Vs. Inderjit\nSingh

SH. PARGAT SINGH,PANIPAT vs. ITO, WARD -1, KAITHAL

ITA 180/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: \nShri Navdeep Monga, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

Capital gains\"\n48.\nAgainst the abovesaid decision the SLP filed by the assessee was\ndismissed by the Hon'ble Supreme Court and the order of the Hon'ble\nSupreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279\nTaxman 74 (SC)/[2..\n49. Similarly the Hon'ble Delhi High Court in the case of PCIT Vs. Inderjit\nSingh

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

Capital gains\"\n48.\nAgainst the abovesaid decision the SLP filed by the assessee was\ndismissed by the Hon'ble Supreme Court and the order of the Hon'ble\nSupreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279\nTaxman 74 (SC)/[2..\n49. Similarly the Hon'ble Delhi High Court in the case of PCIT Vs. Inderjit\nSingh