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10 results for “capital gains”+ Rectification u/s 154clear

Sorted by relevance

Mumbai161Delhi86Chennai66Bangalore65Chandigarh42Jaipur36Kolkata34Ahmedabad29Pune26Visakhapatnam21Indore19Nagpur18Hyderabad15Lucknow12Surat10Cochin10Agra8Patna5Jodhpur4Rajkot3Amritsar3Cuttack3Raipur2Panaji2Allahabad2Varanasi1Jabalpur1

Key Topics

Section 115J24Section 15413Section 220(2)12Section 244A12Section 409Rectification u/s 1547Section 2506Section 234D6Section 244a6TDS

KILKOTAGIRI AND THIRUMBADI PLANTATIONS LTD,CALICUT vs. THE ACIT CIRCLE-2(1) , KOZHIKODE

In the result, the grounds of appeal filed for the A

ITA 370/COCH/2023[2012-13]Status: DisposedITAT Cochin12 Nov 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri R V Veeramani, CAFor Respondent: Smt. Leena Lal, Snr.AR
Section 115JSection 40Section 43B

capital gains exigible to tax on the sale of old and unyielding rubber trees. If that be so, what is not taxable under the normal provisions should not be taxed invoking sec. 115JB. 4) The Supreme Court in CIT Vs. Raja BenoykumarSahas Roy (32 ITR 466), held that income from trees planted and nurtured will be agricultural income. Again

KILKOTAGIRI AND THIRUMBADI PLANTATIONS LTD,CALICUT vs. THE ACIT CIRCLE-2(1) , KOZHIKODE

4
Capital Gains3
Deduction3

In the result, the grounds of appeal filed for the A

ITA 371/COCH/2023[2013-14]Status: DisposedITAT Cochin12 Nov 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri R V Veeramani, CAFor Respondent: Smt. Leena Lal, Snr.AR
Section 115JSection 40Section 43B

capital gains exigible to tax on the sale of old and unyielding rubber trees. If that be so, what is not taxable under the normal provisions should not be taxed invoking sec. 115JB. 4) The Supreme Court in CIT Vs. Raja BenoykumarSahas Roy (32 ITR 466), held that income from trees planted and nurtured will be agricultural income. Again

KILKOTAGIRI AND THIRUMBADI PLANTATIONS LTD,CALICUT vs. THE ACIT CIRCLE-2(1) , KOZHIKODE

In the result, the grounds of appeal filed for the A

ITA 369/COCH/2023[2008-09]Status: DisposedITAT Cochin12 Nov 2024AY 2008-09

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri R V Veeramani, CAFor Respondent: Smt. Leena Lal, Snr.AR
Section 115JSection 40Section 43B

capital gains exigible to tax on the sale of old and unyielding rubber trees. If that be so, what is not taxable under the normal provisions should not be taxed invoking sec. 115JB. 4) The Supreme Court in CIT Vs. Raja BenoykumarSahas Roy (32 ITR 466), held that income from trees planted and nurtured will be agricultural income. Again

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, RANGE-1, THRISSUR

Appeal is allowed

ITA 283/COCH/2024[2008-2009]Status: DisposedITAT Cochin23 Oct 2024AY 2008-2009

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

154 of the Act as its purpose is to deal with the apparent mistake on record pertaining to previous year 2003-04 only. Be that as it may, we are of the view that rectification is not meant to deal with detailed fishing enquiries TS Balram, ITO vs. Volkart Bros. [1971] 82 ITR 50 (SC). We thus reject the assessee

THE SOUTH INDIAN BANK LIMITED ,THRISSUR vs. ACIT, CIRCLE 1(1), THRISSUR

Appeal is allowed

ITA 285/COCH/2024[2013-2014]Status: DisposedITAT Cochin23 Oct 2024AY 2013-2014

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

154 of the Act as its purpose is to deal with the apparent mistake on record pertaining to previous year 2003-04 only. Be that as it may, we are of the view that rectification is not meant to deal with detailed fishing enquiries TS Balram, ITO vs. Volkart Bros. [1971] 82 ITR 50 (SC). We thus reject the assessee

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT, THRISSUR

Appeal is allowed

ITA 288/COCH/2024[2019-2020]Status: DisposedITAT Cochin23 Oct 2024AY 2019-2020

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

154 of the Act as its purpose is to deal with the apparent mistake on record pertaining to previous year 2003-04 only. Be that as it may, we are of the view that rectification is not meant to deal with detailed fishing enquiries TS Balram, ITO vs. Volkart Bros. [1971] 82 ITR 50 (SC). We thus reject the assessee

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE 1(1)& TPS, THRISSUR

Appeal is allowed

ITA 286/COCH/2024[2014-2015]Status: DisposedITAT Cochin23 Oct 2024AY 2014-2015

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

154 of the Act as its purpose is to deal with the apparent mistake on record pertaining to previous year 2003-04 only. Be that as it may, we are of the view that rectification is not meant to deal with detailed fishing enquiries TS Balram, ITO vs. Volkart Bros. [1971] 82 ITR 50 (SC). We thus reject the assessee

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

ITA 232/COCH/2024[2004-2005]Status: DisposedITAT Cochin23 Oct 2024AY 2004-2005

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

154 of the Act as its purpose is to deal with the apparent mistake on record pertaining to previous year 2003-04 only. Be that as it may, we are of the view that rectification is not meant to deal with detailed fishing enquiries TS Balram, ITO vs. Volkart Bros. [1971] 82 ITR 50 (SC). We thus reject the assessee

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

ITA 233/COCH/2024[2006-2007]Status: DisposedITAT Cochin23 Oct 2024AY 2006-2007

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

154 of the Act as its purpose is to deal with the apparent mistake on record pertaining to previous year 2003-04 only. Be that as it may, we are of the view that rectification is not meant to deal with detailed fishing enquiries TS Balram, ITO vs. Volkart Bros. [1971] 82 ITR 50 (SC). We thus reject the assessee

MR. RANJITH THAZHE KUNHAMBATH,ERNAKULAM vs. ITO, WARD 3(3), NON CORPORATE RANGE 2, KOCHI

In the result, the appeal is allowed in favour of the assessee and the stay petition is dismissed as infructuous

ITA 1000/COCH/2022[2011-12]Status: DisposedITAT Cochin08 Mar 2023AY 2011-12

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri. Paulson, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 271Section 271(1)(c)Section 274

rectification order u/s.154 and accordingly the tax was reduced to Rs.292 and along with interest the final demand was computed at Rs.970. 3. Subsequently the AO initiated the penalty proceedings u/s 274 read with section 271(1)(c) considering the original demand on ESOP income not declared in the return. Assessee has submitted reply to penalty notice explaining the circumstances