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5 results for “capital gains”+ Survey u/s 133Aclear

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Key Topics

Section 1478Addition to Income5Section 271(1)(c)4Section 143(2)4Section 1484Section 374Section 10(38)4Reopening of Assessment4Condonation of Delay

ASHWIN KUMAR AGARWAL,CUTTACK vs. DCIT ASMNT CIRCLE-2(1)CUTTACK, CUTTACK

In the result, appeal of the assessee is allowed

ITA 507/CTK/2024[2016-17]Status: DisposedITAT Cuttack13 Dec 2024AY 2016-17
Section 10(38)Section 143(3)Section 68

u/s. 10(38)). The difference of opinion for each shares by the CIT(A) is not understandable and also unjustified. In addition to above, copy of the CIT(A) Order and Hon'ble Jurisdictional ITAT Order for the Asst. Year-2015-16 was furnished before the CIT(A) during the course of appeal proceedings. The Ld. CIT(A) stated that

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 180/CTK/2020[209-10]Status: DisposedITAT Cuttack11 Dec 2025
4
Section 683
Section 143(3)2
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

133A of the Act. The Court\nheld that neither the survey report nor any other material indicated\nthat any income chargeable to tax has escaped the assessment in the\nrelevant assessment year. It was submitted by the Revenue that even\nif that was so, the writ jurisdiction of the Court should not be\nexercised to interfere with a notice

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 181/CTK/2020[2010-11]Status: DisposedITAT Cuttack11 Dec 2025AY 2010-11
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

133A of the Act. The Court\nheld that neither the survey report nor any other material indicated\nthat any income chargeable to tax has escaped the assessment in the\nrelevant assessment year. It was submitted by the Revenue that even\nif that was so, the writ jurisdiction of the Court should not be\nexercised to interfere with a notice

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 179/CTK/2020[2009-10]Status: DisposedITAT Cuttack11 Dec 2025AY 2009-10
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

133A of the Act. The Court\nheld that neither the survey report nor any other material indicated\nthat any income chargeable to tax has escaped the assessment in the\nrelevant assessment year. It was submitted by the Revenue that even\nif that was so, the writ jurisdiction of the Court should not be\nexercised to interfere with a notice

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 182/CTK/2020[2010-11]Status: DisposedITAT Cuttack11 Dec 2025AY 2010-11
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

133A of the Act. The Court\nheld that neither the survey report nor any other material indicated\nthat any income chargeable to tax has escaped the assessment in the\nrelevant assessment year. It was submitted by the Revenue that even\nif that was so, the writ jurisdiction of the Court should not be\nexercised to interfere with a notice