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1,149 results for “capital gains”

Sorted by relevance

Mumbai3,841 Delhi2,995 Chennai1,149 Ahmedabad874 Bangalore761 Jaipur744 Hyderabad695 Kolkata673 Pune547 Chandigarh380 Indore372 Cochin283 Surat277 Nagpur226 Raipur209 Visakhapatnam193 Rajkot163 Lucknow130 Agra119 Patna119 Amritsar113 Dehradun80 Panaji77 Cuttack68 Ranchi63 Guwahati62 Jodhpur59 Jabalpur51 Allahabad24 Varanasi11

Key Topics

Addition to Income62 Section 143(3)60 Section 14841 Capital Gains37 Disallowance33 Section 14725 Section 153A25 Section 153C22 Long Term Capital Gains

DEPUTY COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 7(1), CHENNAI vs. VELLORE SUBRAMANIAN SARAVANAN, CHENNAI

In the result, appeal filed by the Re

ITA 1132/CHNY/2023[2015]Status: DisposedITAT Chennai25 Mar 2025

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. Anita, Addl. CIT

capital gain or alternatively residential house which resulted in capital gain or alternatively residential house which resulted in capital gain

SHRI RAMALINGAM NAGARAJAN,CHENNAI vs. ITO, NCW - 21 (3),, CHENNAI

In the result, appeal filed by the assessee is dismissed

ITA 1729/CHNY/2019[2015-16]Status: DisposedITAT Chennai

Showing 1–20 of 1,149 · Page 1 of 58

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20

Natural Justice15

11 Jan 2023

AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Mr.N.Arjunraj, CAFor Respondent: Mr. AR.V.Sreenivasan

Section 54Section 54(2)

capital gains to the extent of the utilization of the exempted capital gains without routing through the prescribed capital gains

ADHI KUMARA GURU,CHENNAI vs. DCIT, NCC-22(1), CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 120/CHNY/2025[2014-15]Status: DisposedITAT Chennai05 Jan 2026AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaमाननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी अिमताभ शु"ा, लेखा सद" के सम"

For Appellant: Mr. P.M. Kathir, Advocate for Mr.G.Baskar, AdvocateFor Respondent: Ms. R Anitha, Addl.CIT

Section 143(2)Section 143(3)Section 147Section 148Section 54F

Capital Gains amounting to properties and derived Long Term Capital Gains amounting to properties and derived Long Term Capital Gains

ANNIRUTHA RAGHUVEER,CHENNAI vs. ITO, NCW-1(1), CHENNAI

In the result, appeal filed by the assessee is allow

ITA 2239/CHNY/2024[2014-15]Status: DisposedITAT Chennai26 Feb 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Smt. D. Babitha, JCIT

Section 139(1)Section 143(3)Section 54Section 54(2)

capital gain for purchase of new residential property at the capital gain for purchase of new residential property at the capital

ARTHI BALIGA,CHENNAI vs. ACIT, NFAC, , DELHI

In the result, the appeal filed by the assessee is dismissed

ITA 1559/CHNY/2024[2017-18]Status: DisposedITAT Chennai28 Feb 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1559/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 Arthi Baliga, Vs. The Principal Commissioner Of No. 15, Flat No. 3-C, Coral Woods Income Tax, Chennai-4, Apartment, Sri Ram Nagar, South Chennai. Street, Alwarpet, Chennai 600 018. [Pan:Bkjpb5416P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ravi Kannan, Advocate & Shri Varun Ranganathan, Advocate ""थ" की ओर से/Respondent By : Shri Nilay Baran Som, Cit सुनवाई की तारीख/ Date Of Hearing : 05.12.2024 घोषणा की तारीख /Date Of Pronouncement : 28.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.03.2024 Passed By The Ld. Principal Commissioner Of Income Tax, Chennai-4, Chennai For The Assessment Year 2017-18 Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri Ravi Kannan, Advocate &For Respondent: Shri Nilay Baran Som, CIT

Section 143(3)Section 147Section 148Section 263

capital gains can be charged for the assessment year 2017-18. The above argument illustrates as to why capital gains

PALANISAMY RANI,ERODE vs. PCIT-1, COIMBATORE, COIMBATORE

In the result, the appeal of the assessee is allowed

ITA 1490/CHNY/2023[2017-18]Status: DisposedITAT Chennai10 Jul 2024AY 2017-18

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1490/Chny/2023 िनधा"रणवष" / Assessment Year: 2017-18 Principal Commissioner Of Palanisamy Rani, V. Income Tax, 38, Emm Road-2, Chennimalai Coimbatore. Road, Erode – 638 001. [Pan:Biqpr-2991-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. T. Vasudevan, Advocate ""यथ"क"ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 09.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 10.07.2024 आदेश /O R D E R

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. V. Nandakumar, CIT

Section 143(3)Section 263Section 54F

capital gains. The income tax authorities held that the capital gains should be assessed as short term capital gains on the footing

V.KALPAGAM,CHENNAI vs. ITO NON CORPORATE WARD 10(2), CHENNAI

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 3034/CHNY/2018[2013-14]Status: DisposedITAT Chennai19 Jul 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 3034/Chny/2018 िनधा"रण वष" / Assessment Year: 2013-14 Smt. V. Kalpagam, The Income Tax Officer, No.2, Door No. 9, Raja V. Non Corporate Ward 10(2), Sadhan, Gajapathy Road, Chennai. Kilpauk, Chennai – 600 010. [Pan: Ahupk-0879-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Ar V Sreenivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 10.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 19.07.2023

For Respondent: Shri. AR V Sreenivasan, Addl. CIT

capital gains and towards long term capital gains. 2.1 The learned Commissioner (Appeals) erred in sustaining the action of the learned

T.L.SRITHARAN,CHENNAI vs. ACIT NON CORPORATE CIRCLE-14, CHENNAI

In the result, appeal filed by the assessee is dismissed

ITA 1596/CHNY/2019[2014-15]Status: DisposedITAT Chennai04 Jan 2023AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 1596/Chny/2019 िनधा"रण वष" / Assessment Year: 2014-15 T.L. Sritharan, The Assistant Commissioner Of New No. 13, (Old No. 1), V. Income Tax, Swaminathan Street, Non-Corporate Circle -14, West Mambalam, Chennai – 600 034. Chennai – 600 033. [Pan: Aepps-6766-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate & Shri. Saroj Kumar Parida, Advocate ""यथ" क" ओर से/Respondent By : Shri. Ar.V. Sreenivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 22.12.2022 घोषणा क" तारीख/Date Of Pronouncement : 04.01.2023 आदेश /O R D E R

For Appellant: Shri. R. Vijayaraghavan, Advocate &For Respondent: Shri. AR.V. Sreenivasan, Addl. CIT

capital gains, after allowing cost of :-5-: ITA. No:1596/Chny/2019 acquisition of the properties and computed long term capital gains

SMT. SHOBA AGARWAL,CHENNAI vs. ACIT CENT CIRCLE 3(2), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 421/CHNY/2022[2012-13]Status: DisposedITAT Chennai22 Mar 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 421/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13

For Respondent: Shri. R. Mohan Reddy, CIT

Section 143(3)Section 147Section 153ASection 263

capital gain u/s.10(38) of the I.T. Act. In this case also, the subject sale for claiming bogus capital gain

SMT. BIMALA DEVI AGARWAL,CHENNAI vs. ACIT,CENTRAL CIRCLE3(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 422/CHNY/2022[2012-13]Status: DisposedITAT Chennai22 Mar 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 422/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13

For Appellant: Shri. D. Anand, Advocate

Section 143(3)Section 147Section 153ASection 263

capital gain u/s.10(38) of the I.T. Act. In this case also, the subject sale for claiming bogus capital gain

SHRI VINOD BANSAL,CHENNAI vs. ACI-CENT. CIRCLE-3(2), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 445/CHNY/2022[2012-13]Status: DisposedITAT Chennai22 Mar 2023AY 2012-13

Bench: Shri Aby T. Varkery, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 445/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13

For Respondent: Shri. S. Senthil Kumaran, CIT

Section 143(3)Section 147Section 153ASection 263

capital gain u/s.10(38) of the I.T. Act. In this case also, the subject sale for claiming bogus capital gain

PANKAJ AGARWAL,CHENNAI vs. PCIT , CHENAI

In the result, appeal filed by the assessee is allowed

ITA 434/CHNY/2022[2012-13]Status: DisposedITAT Chennai24 Feb 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 434/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13

For Respondent: Shri. S. Senthil Kumaran, CIT

Section 143(3)Section 147Section 153ASection 263

capital gain u/s.10(38) of the I.T. Act. In this case also, the subject sale for claiming bogus capital gain

SMT.RITA AGARWAL ,CHENAI vs. PCIT , CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 433/CHNY/2022[2012-13]Status: DisposedITAT Chennai24 Feb 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 433/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13

For Respondent: Shri. S. Senthil Kumaran, CIT

Section 143(3)Section 147Section 153ASection 263

capital gain u/s.10(38) of the I.T. Act. In this case also, the subject sale for claiming bogus capital gain

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4) , CHENNAI

In the result, the appeal for the A

ITA 744/CHNY/2005[2000-01]Status: DisposedITAT Chennai26 Dec 2025AY 2000-01

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T

Section 132Section 148Section 15Section 158BSection 17(1)(iv)

gains arising on sale of these shares is assessed as Long Term Capital Gains. Therefore the capital gains arising on account

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4), CHENNAI

In the result, the appeal for the A

ITA 2197/CHNY/2005[1999-2000]Status: DisposedITAT Chennai26 Dec 2025AY 1999-2000

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T

Section 132Section 148Section 15Section 158BSection 17(1)(iv)

gains arising on sale of these shares is assessed as Long Term Capital Gains. Therefore the capital gains arising on account

PRICOL ENGINEERING INDUSTRIES LTD.,COIMBATORE vs. ACIT CORPORATE CIRCEL 2, COIMBATORE

In the result, the appeal filed by the assessee is allowed

ITA 1049/CHNY/2019[2014-15]Status: DisposedITAT Chennai11 Jan 2023AY 2014-15

For Appellant: Shri T. Banusekar, CAFor Respondent: Shri R. Mohan Reddy, CIT

Section 115JSection 143(3)Section 263Section 41Section 5Section 50B

capital gains and determine the amount of capital gain arising. Now computation of capital gain is a simple arithmetic Capital

LATE S. YOGARATHINAM, REP. BY L/H Y. SHANMUGA DURAI,CHENNAI vs. ACIT, CIRCLE-1(2), CHENNAI

In the result the appeal of the assessee is allowed

ITA 626/CHNY/2024[2010-11]Status: DisposedITAT Chennai17 Mar 2025AY 2010-11

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.:626/Chny/2024 िनधा"रण वष"/Assessment Year:2010-11 Shri Y. Shanmuga Durai, L/H Of Acit Late S.Yogarathinam Vs. Circle -1(2) Old No.24, No.14, Chennai. 17/24, Ramanathan Street, T.Nagar, Chennai-600 017. Pan: Aakpy-9845-P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Mr. N. Arjun Raj, Advocate ""यथ"क"ओरसे/Respondent By : Mr. Ar.V. Sreenivasan, Cit सुनवाई क" तारीख/Date Of Hearing : 06.03.2025 घोषणा क" तारीख/Date Of Pronouncement : 17.03.2025

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mr. AR.V. Sreenivasan, CIT

Section 122Section 2(47)Section 250Section 45Section 47

Capital Gains and a sum of Rs.4,74,82,926/-as Short-term Capital Gains in the computation of taxable

MAHINDRA RESIDENTIAL DEVELOPERS LTD.,CHENGALPUT vs. ITO, CHENNAI

ITA 870/CHNY/2017[2012-13]Status: DisposedITAT Chennai06 Sept 2024AY 2012-13

Section 10ASection 143(2)Section 143(3)Section 80

capital gains under\nSection 12-B of the said Act. It was held by the Patna High Court that\nthe

RANJIT V SRIVATSAA,CHENNAI vs. ITO, NCW-3(2), CHENNAI

In the result the appeal of the assessee is allowed

ITA 1755/CHNY/2025[2016-17]Status: DisposedITAT Chennai14 Jan 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Ms. G.Vardini Karthik, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 143(3)Section 54Section 54F

capital gain in the year of sale of the capital asset, when the proceeds are kept under Capital Gain account

ACIT, LTU-2,, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, appeal filed by the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 2618/CHNY/2019[2015-16]Status: DisposedITAT Chennai07 Jul 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Mr.A. Sasikumar, CIT

Section 115JSection 143(3)Section 14A

capital gains for each capital asset under Section 45 of the Act, and under no circumstance could the gains ITA Nos.2330