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

Sorted by relevance

Mumbai5,519 Delhi3,523 Chennai1,380 Bangalore1,318 Kolkata1,290 Ahmedabad1,236 Jaipur790 Hyderabad657 Pune622 Surat419 Chandigarh332 Indore329 Karnataka285 Raipur261 Visakhapatnam198 Cochin160 Nagpur151 Rajkot138 Agra124 Calcutta85 Cuttack81 Amritsar80 Guwahati75 Lucknow73 Panaji69 SC63 Telangana63 Ranchi61 Dehradun53 Jabalpur39 Jodhpur35 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

Addition to Income44 Section 143(3)43 Section 153A24 Section 14823 Deduction21 Section 142(1)19 Section 26318 Section 250(6)17 Section 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)

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 332 · Page 1 of 17

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14

Capital Gains11

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 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

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. 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

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. 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

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

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 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

HET RAM SHARMA,MANDI vs. ITO, , SUNDERNAGAR

In the result, both the above appeals are allowed for statistical purposes

ITA 482/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh23 Jul 2018AY 2008-09

Bench: Smt. Diva Singh & Ms. Annapurna Guptaassessment Year: 2008-09 Shri. Het Ram Sharma Vs. The Ito Vill & P.O. Tattapani Sundernagar Tehsil Karsog Mandi, H.P. Mandi, H.P.

For Appellant: Sh. V.K. GuptaFor Respondent: Sh. Akhilesh Gupta

Section 148Section 45Section 54

term capital gain assessed by the AO while the short term capital gain assessed was upheld

DHEERUMAL SHARMA,MANDI vs. ITO, SUNDERNAGAR

In the result, both the above appeals are allowed for statistical purposes

ITA 483/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh23 Jul 2018AY 2008-09

Bench: Smt. Diva Singh & Ms. Annapurna Guptaassessment Year: 2008-09 Shri. Het Ram Sharma Vs. The Ito Vill & P.O. Tattapani Sundernagar Tehsil Karsog Mandi, H.P. Mandi, H.P.

For Appellant: Sh. V.K. GuptaFor Respondent: Sh. Akhilesh Gupta

Section 148Section 45Section 54

term capital gain assessed by the AO while the short term capital gain assessed was upheld

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

SIKANDER SINGH MALUKA,MOHALI vs. ITO, MOHALI

In the result, the appeal of the assessee is allowed for

ITA 633/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh17 May 2018AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptathe I.T.O., Vs. Sh.Sikandar Singh Maluka, Ward 5(1), # 1370, Sector 40-B, Chandigarh. Chandigarh Pan: Abzpm7206N & Sh.Sikandar Singh Maluka, Vs. The I.T.O., # 1370, Sector 40-B, Ward 5(2), Chandigarh. Chandigarh Pan: Abzpm7206N

For Appellant: Shri T.N. Singla, CAFor Respondent: Shri Manjit Singh

Section 147Section 148Section 2(47)(ii)Section 2(47)(v)Section 269Section 53ASection 54

short ‘the Act’) and addition made on account of Long Term Capital Gains earned on sale of plots