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78 results for “capital gains”+ Search & Seizureclear

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Key Topics

Section 250114Section 13224Section 143(3)21Search & Seizure21Addition to Income20Section 153C15Reassessment15Cash Deposit15Section 14814Section 153A

VERAMBALLY THAZHIKUNIYIL VINODAN,KOZHIKODE vs. THE JOINT COMMISSIONER OF INCOME TAX, KOCHI

In the result, the appeal filed by the assessee is dismissed\nOrder pronounced in the open court on 06th August, 2025

ITA 350/COCH/2025[2016-17]Status: DisposedITAT Cochin06 Aug 2025AY 2016-17
For Appellant: \nShri R. Krishnan, CAFor Respondent: \nShri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 143(3)Section 153ASection 269SSection 271DSection 274

seizure operations, the actual consideration received by\nthe assessee would not have come into light. The contemptuous\nconduct of the assessee is demonstrated by the fact that sale deed\nwas registered by the assessee for a consideration of Rs. 53,80,000/-\nonly and the assessee had not disclosed the capital gain in the return\nof income

Showing 1–20 of 78 · Page 1 of 4

7
Section 269S6
Section 1446

DY.CIT, CIRCLE 1(1) & TPS, THRISSUR, THRISSUR vs. ARUN MAJEED, THRISSUR

In the result, the appeal filed by the Revenue stands allowed

ITA 388/COCH/2025[2013-14]Status: DisposedITAT Cochin31 Jul 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2013-14 Dy. Cit, Circle 1(1) & Tps, Thrissur .......... Appellant [Pan: Adopa9351R] Vs. Arun Majeed .......... Respondent Palak Velyannur Temple Road Veliyannur, Thrissur 680021 Appellant By: Smt. Leena Lal, Sr. D.R. Respondent By: ------- None ------- Date Of Hearing: 05.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Smt. Leena Lal, Sr. D.RFor Respondent: ------- None -------
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 271(1)(i)Section 274

search seizure operations were conducted in the residential premises of the assessee u/s. 132 of the Act on 18.12.2013. Consequently the AO issued notice u/s. 153A of the Act. In response to the notice u/s. 153A, the appellant filed return of income on 30.03.2016 disclosing total income of Rs. 8,53,43,930/- by disclosing additional income

GOMATHY JALAJA,TRIVANDRUM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 780/COCH/2024[2007-08]Status: DisposedITAT Cochin31 Jul 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Ms. Anoopa M.J., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 132Section 142(1)Section 143(3)Section 144Section 153Section 153C

seizure operations conducted under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of M/s. Parthas Infopark Pvt. Ltd., Thiruvananthapuram and Shri Mohanan Nair, husband of the assessee, certain incriminating documents in relation to the appellant were found and seized. Accordingly, a notice u/s. 153C of the Act was issued to the appellant

GOMATHY JALAJA,TRIVANDRUM vs. DCIT,CENTRAL CIRCLE, THITUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 779/COCH/2024[2005-06]Status: DisposedITAT Cochin31 Jul 2025AY 2005-06

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Ms. Anoopa M.J., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 132Section 142(1)Section 143(3)Section 144Section 153Section 153C

seizure operations conducted under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of M/s. Parthas Infopark Pvt. Ltd., Thiruvananthapuram and Shri Mohanan Nair, husband of the assessee, certain incriminating documents in relation to the appellant were found and seized. Accordingly, a notice u/s. 153C of the Act was issued to the appellant

GOMATHY JALAJA,TRIVANDRUM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 778/COCH/2024[2004-05]Status: DisposedITAT Cochin31 Jul 2025AY 2004-05

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Ms. Anoopa M.J., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 132Section 142(1)Section 143(3)Section 144Section 153Section 153C

seizure operations conducted under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of M/s. Parthas Infopark Pvt. Ltd., Thiruvananthapuram and Shri Mohanan Nair, husband of the assessee, certain incriminating documents in relation to the appellant were found and seized. Accordingly, a notice u/s. 153C of the Act was issued to the appellant

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 506/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 439/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

ABC BUILDWAERS INDIA (P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 457/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 458/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 504/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT(CENTRAL CIRCLE-1), KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 501/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 502/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were