BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

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 234Dclear

Sorted by relevance

Mumbai115Delhi68Ahmedabad34Bangalore28Hyderabad20Raipur17Jaipur14Cochin6Kolkata6Indore5Surat3Chennai3Jodhpur3Rajkot3Nagpur2Chandigarh2Ranchi1Pune1

Key Topics

Section 220(2)12Section 15412Section 244A12Section 2506Section 234D6Section 244a6Section 1536Rectification u/s 1546

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

234D interest on the ground that the correct relevant time period is 8 months than 9 months taken by the lower authorities. We are of the considered view that the instant issue is more of reconciliation and factual verification than requiring an apt adjudication on our part. We accordingly restore the same back to the Assessing Officer for his fresh

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

234D interest on the ground that the correct relevant time period is 8 months than 9 months taken by the lower authorities. We are of the considered view that the instant issue is more of reconciliation and factual verification than requiring an apt adjudication on our part. We accordingly restore the same back to the Assessing Officer for his fresh

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

234D interest on the ground that the correct relevant time period is 8 months than 9 months taken by the lower authorities. We are of the considered view that the instant issue is more of reconciliation and factual verification than requiring an apt adjudication on our part. We accordingly restore the same back to the Assessing Officer for his fresh

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

234D interest on the ground that the correct relevant time period is 8 months than 9 months taken by the lower authorities. We are of the considered view that the instant issue is more of reconciliation and factual verification than requiring an apt adjudication on our part. We accordingly restore the same back to the Assessing Officer for his fresh

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

234D interest on the ground that the correct relevant time period is 8 months than 9 months taken by the lower authorities. We are of the considered view that the instant issue is more of reconciliation and factual verification than requiring an apt adjudication on our part. We accordingly restore the same back to the Assessing Officer for his fresh

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

234D interest on the ground that the correct relevant time period is 8 months than 9 months taken by the lower authorities. We are of the considered view that the instant issue is more of reconciliation and factual verification than requiring an apt adjudication on our part. We accordingly restore the same back to the Assessing Officer for his fresh