Search: capital gains | BharatTax

Search ITAT High Courts Supreme Court AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

6 results for “capital gains”+ Section 55Aclear

Sorted by relevance

Mumbai88 Delhi13 Ahmedabad12 Kolkata10 Bangalore10 Surat8 Raipur7 Lucknow6 Chennai6 Cochin6 Pune6 Indore3 Jaipur2 Agra2 Chandigarh2 Rajkot2 Cuttack1 Allahabad1

Key Topics

Section 143(3)6 Section 55A5 Section 142(1)5 Section 143(2)4 Section 80G4 Section 2503 Section 2633 Capital Gains3 Addition to Income3 Section 144B

RAMAKRISHNAN PRABHU JYOTHI,,COIMBATORE vs. ACOT, NCC-5, , COIMBATORE

In the result the appeal is dismissed

ITA 690/CHNY/2020[2016-17]Status: DisposedITAT Chennai23 Aug 2024AY 2016-17

Section 142ASection 142A(1)Section 142A(6)Section 143(1)Section 153Section 250

55A prescribe a specific code for assessment of income\narising under the head income from capital gains. Section 55A is a part

RAMANATHAN ADAIKALAVAN,COIMBATORE, TAMIL NADU vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

In the result, the appeal of the assessee is allowed

2

Survey u/s 133A2

Limitation/Time-bar2

ITA 557/CHNY/2024[2014-15]Status: DisposedITAT Chennai06 Dec 2024AY 2014-15

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./ Ita No.557/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2014-15 Ramanathan Adaikalavan, Deputy Commissioner Of Income Tax, No.80, Ansari Street, Ram Nagar, Non-Corporate Circle-2, Coimbatore-641009. Coimbatore [Pan: Aanpa6846P] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri P.M.Kathir, Advocate. प्रत्यर्थी की ओर से /Revenue By : Ms.Gouthami Manivasagam, Jcit सुिवाई की तारीख/Date Of Hearing : 05.11.2024 घोर्णा की तारीख /Date Of Pronouncement : 06.12.2024 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri P.M.Kathir, AdvocateFor Respondent: Ms.Gouthami Manivasagam, JCIT

Section 143(3)Section 147Section 148Section 250Section 55A

55A to the District valuation officer :- 3 -: (DVO). Meanwhile the assessee during assessment proceedings, further admitted long term capital gains of Rs. 33,48,356/- as against that of Rs.19,48,600/- qua its return of income. The additional long term capital gain of Rs.13,99,756/- was added by the Ld. AO with the disclaimer that DVO’s report

REVATHI SAMUEL,SALEM vs. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION-2(1), CHENNAI

In the result, the appeal of the assessee in ITA No

ITA 1285/CHNY/2023[2020-21]Status: DisposedITAT Chennai21 May 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1285/Chny/2023 (िनधा"रणवष" / Assessment Year: 2020-21) Revathi Samuel, Vs. The Income Tax Officer, 10A, Ramakrishna Road, International Taxation 2(1) Sreerangapalayam, Chennai. Salem 636 007. [Pan: Acxps 8637C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. G. Baskar, Advocate ""यथ" क" ओर से /Respondent By : Shri. Arv Srinivasan, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 14.05.2024 घोषणा क" तार"ख /Date Of Pronouncement : 21.05.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. G. Baskar, AdvocateFor Respondent: Shri. ARV Srinivasan, Addl. CIT

Section 143Section 143(3)Section 153(3)Section 250Section 55A

section 153(3) is directory instead of mandatory. 1.4. The CIT(A) after having noted that the order was passed beyond the period of limitation, ought to have held it a nullity. 2. Adoption of FMV of land and non-reference u/s 55A 2.1. The CIT(A) erred in upholding the rejection by the AO of the reasonable FMV adopted

SEEMA RAMESH GIANCHANDANI C/O. DEEPAK MOORJANI,CHENNAI vs. ITO, INTERNATIONAL TAXATION WARD 1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 896/CHNY/2024[2015-16]Status: DisposedITAT Chennai21 Aug 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.896/Chny/2024 िनधा"रणवष"/Assessment Year: 2015-16 V. Shri Seema Ramesh Gianchandani, The Ito, C/O. Deepak Moorjani, International Taxation Ward- No.9, Agastya Nagar, 1(1), Kilpauk, Chennai-600 010. Chennai. [Pan: Bozpg 1404 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 148Section 50C(1)Section 55A

Capital Gains (LTCG) at Rs.1,40,35,583/- and after considering assessee had offered Rs 83,44,090, he finally worked out the LTCG at Rs 56,91,493/-. Assessee objected before the DRP; and the DRP directed the AO to re-compute the LTCG adopting the deemed value of consideration to be at Rs.1,88,28,478/- [as valued

SARAVANAN PRIYA ,CHENNAI vs. ITO, NCW 15(4), CHENNAI

In the result, the appeal of the assessee in ITA No

ITA 1245/CHNY/2023[AY 2016-17]Status: DisposedITAT Chennai20 Feb 2024

Bench: Shri Mahavir Singh

For Appellant: Shri. G. Baskar, AdvocateFor Respondent: Shri ARV Sreenivasan, Addl CIT

Section 143(2)Section 143(3)Section 56(2)Section 56(2)(vii)

55A of the Act, with a view to ascertaining the fair market value of a capital asset, the AO may refer the valuation of capital asset to a DVO in certain circumstances. In the instant case, the circumstance is that the fair market value of the asset exceeds the value of the asset as claimed by the assessee by more

CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD.,CHENNAI vs. PCIT-4,, CHENNAI

ITA 3261/CHNY/2024[2020-21]Status: DisposedITAT Chennai18 Feb 2026AY 2020-21

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 154Section 263Section 80G

capital loss qua an insurance company. In other words,\nSection 45 to 55A of the Act cannot be made available to an\nInsurance Company.\nReliance in this regard is place on the decision of Hon'ble Kolkata\nTribunal in the case of DCIT Vs National Insurance Co. Ltd (2016)\n72 taxmann.com 116 (Refer para 9-9.2, Page