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281 results for “capital gains”+ Short Term Capital Gainsclear

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Mumbai5,674 Delhi3,574 Chennai1,431 Bangalore1,354 Kolkata1,298 Ahmedabad1,188 Jaipur774 Hyderabad680 Pune498 Surat424 Indore325 Karnataka285 Chandigarh281 Raipur255 Visakhapatnam191 Rajkot160 Nagpur154 Cochin153 Agra126 Calcutta85 Cuttack81 Amritsar79 Lucknow78 Guwahati75 Panaji68 SC63 Telangana63 Ranchi61 Dehradun54 Jabalpur39 Jodhpur34 Patna25 Kerala19 Allahabad11 Punjab & Haryana8 Varanasi8 Rajasthan6 Orissa3 Andhra Pradesh2 K.S. RADHAKRISHNAN A.K. SIKRI1 ASHOK BHAN DALVEER BHANDARI1 Himachal Pradesh1 Gauhati1 A.K. SIKRI ROHINTON FALI NARIMAN1 D.K. JAIN JAGDISH SINGH KHEHAR1 MADAN B. LOKUR S.A. BOBDE1 A.K. SIKRI N.V. RAMANA1

Key Topics

Section 143(3)45 Addition to Income41 Section 26339 Section 14823 Deduction22 Section 142(1)19 Section 153A18 Section 80P18 Section 143(2)14

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)

short-term capital asset as defined under section 2(42A), the gains are taxed as short-term capital

TARUN JAIN,BATHINDA vs. PR.CIT(CENTRAL), LUDHIANA

Showing 1–20 of 281 · Page 1 of 15

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Section 250(6)14

Natural Justice11

ITA 144/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh23 Mar 2022AY 2016-17

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Sarabjeet Singh, CIT DR

Section 143(3)Section 263Section 57

Short Term Capital Gain in respect of Gold Coin and Long Term Capital Gain on sale

RAJNI JAIN,BATHINDA vs. PR.CIT(CENTRAL), LUDHIANA

ITA 142/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh23 Mar 2022AY 2016-17

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Sarabjeet Singh, CIT DR

Section 143(3)Section 263Section 57

Short Term Capital Gain in respect of Gold Coin and Long Term Capital Gain on sale

SHRI SANJAY JAIN,BATHINDA vs. PR.CIT(CENTRAL), LUDHIANA

ITA 140/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh23 Mar 2022AY 2016-17

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Sarabjeet Singh, CIT DR

Section 143(3)Section 263Section 57

Short Term Capital Gain in respect of Gold Coin and Long Term Capital Gain on sale

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 711/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain in such short period of time without any manipulation. 61.1 The assessee himself has admitted to have generated long-term

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 708/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh20 Sept 2021AY 2011-12

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain in such short period of time without any manipulation. 61.1 The assessee himself has admitted to have generated long-term

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 710/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain in such short period of time without any manipulation. 61.1 The assessee himself has admitted to have generated long-term

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 716/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain in such short period of time without any manipulation. 61.1 The assessee himself has admitted to have generated long-term

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 717/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain in such short period of time without any manipulation. 61.1 The assessee himself has admitted to have generated long-term

SH. SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 705/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain in such short period of time without any manipulation. 61.1 The assessee himself has admitted to have generated long-term

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 714/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh20 Sept 2021AY 2011-12

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain in such short period of time without any manipulation. 61.1 The assessee himself has admitted to have generated long-term

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 718/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Sept 2021AY 2013-14

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain in such short period of time without any manipulation. 61.1 The assessee himself has admitted to have generated long-term

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 719/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Sept 2021AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

For Respondent: Shri G.C. Srinivastava, Spl.Counsel

Section 132Section 132(1)Section 132ASection 153ASection 153A(1)Section 250(6)

capital gain in such short period of time without any manipulation. 61.1 The assessee himself has admitted to have generated long-term

SHRI KRISHAN KUMAR JALAN,BANGALORE vs. ITO, W-1, SIRSA

In the result appeal of the assessee is dismissed

ITA 933/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh15 Jan 2025AY 2014-15

For Appellant: \nShri P.K. Prasad, Advocate &For Respondent: \nDr. Vivek Vardhan, JCIT, Sr. DR

Section 10(38)Section 143(2)Section 143(3)Section 250(6)Section 253Section 68

Capital Gain and Short Term Capital Loss.\"\nIn response to the above question the Chairman & Managing Director

SANJAY SINGAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, CHANDIGARH

ITA 655/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh08 Oct 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 132Section 132(4)Section 250(6)Section 68Section 69ASection 69C

short term capital gain and bogus share capital / share premium/ unsecured loan. Such statements under Section 132(4) of the Act, by Shri

M/S SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 610/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh08 Oct 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 132Section 132(4)Section 250(6)Section 68Section 69ASection 69C

short term capital gain and bogus share capital / share premium/ unsecured loan. Such statements under Section 132(4) of the Act, by Shri

BALDEEP SINGH,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5(1), CHANDIGARH, CHANDIGARH

In the result, Assessee’s appeal is allowed

ITA 199/CHANDI/2025[2012-13]Status: DisposedITAT Chandigarh03 Sept 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 199/Chd/2025 "नधा"रण वष" / Assessment Year : 2012-13 Baldeep Singh, The Acit, C/O Tej Mohan Singh, बनाम Circle 5(1), Advocate Chandigarh Vs. #527, Sector 10-D. Chandigarh "थायी लेखा सं./Pan No: Adyps3636F अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Sh. Vivek Varadhan, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03.07.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.09.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 10.01.2025 Of Addl./Jcit(A)-1. Nagpur For The A.Y. 2012-13. 2. Grounds Of Appeal Are As Under: -

For Appellant: Sh. Tej Mohan Singh, AdvocateFor Respondent: Sh. Vivek Varadhan, Addl. CIT, Sr.DR

Section 143(3)Section 147Section 148Section 69A

short term capital gains, long term capital gains and other sources Copy of Computation of Income

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

capital gain u/s 50C 78,67,018/- 6. Less: already declared 4,46,788/- 7. Short term capital

GURMINDER SINGH,AMBALA CITY vs. INCOME TAX OFFICER WARD-2, AMBALA, AMBALA CANTT.

The appeal stand allowed

ITA 887/CHANDI/2025[2024-25]Status: DisposedITAT Chandigarh10 Dec 2025AY 2024-25

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.887/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2024-25) Sh. Gurminder Singh Ito Ward-2 बनाम/ Vs. H.No.1998, Sec.9, Urban Estate Ambala 133001 Ambala City – 134003 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Cidps-7267-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Gurminder Singh (Assessee-In-Person) ""थ"कीओरसे/Respondent By : Smt. Moatenla (Jcit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 17-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. The Sole Grievance Of The Assessee In Captioned Appeal For Assessment Year (Ay) 2024-25 Is Quantum Of Rebate U/S 87A. The Impugned Order Has Been Passed By Learned Addl. / Joint Commissioner Of Income Tax (Appeals)-1, Nagpur [Cit(A)] On 27-05- 2025 In The Matter Of An Intimation Issued By Cpc U/S 143(1) On 23-03- 2025. Having Heard Rival Submissions, The Appeal Is Disposed-Off As Under.

For Appellant: Shri Gurminder Singh (Assessee-in-person)For Respondent: Smt. Moatenla (JCIT) – Ld. Sr. DR

Section 112A(6)Section 143(1)Section 87ASection 9

Short Term Capital Gains 2,247/- 4. Debt Short Term Capital Gains 7,607/- 5. Income

ACIT, CIRCLE, SHIMLA vs. SHRI VINOD SHARMA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1449/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh09 Jul 2024AY 2015-16

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 1449/Chd/2019 "नधा"रण वष" / Assessment Year: 2015-16 The Acit, Vs. Shri Vinod Sharma, बनाम B-1/3, Circle, Safdarjang Enclave, Shimla New Delhi 110029 "थायी लेखा सं./Pan No: Abkps1560N अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Vishal Mohan, Sr. Advocate With Shri Ahninav Bazwaria, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 10.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.07.2024

For Appellant: Sh. Vishal Mohan, Sr. AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

term capital gain or is short term capital gain. It was held a light or interest