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414 results for “capital gains”+ Section 153Aclear

Sorted by relevance

Mumbai508 Delhi414 Jaipur200 Chennai173 Hyderabad172 Bangalore143 Ahmedabad102 Cochin75 Nagpur62 Chandigarh47 Ranchi33 Guwahati31 Pune31 Indore27 Visakhapatnam23 Kolkata19 Lucknow19 Dehradun16 Jodhpur16 Rajkot13 Raipur11 Surat10 Cuttack8 Amritsar8 Allahabad7 Patna5 Jabalpur3 Agra2

Key Topics

Section 153A140 Addition to Income73 Section 153C48 Section 143(3)43 Section 13241 Section 143(2)31 Section 14823 Search & Seizure23 Section 153D22 Section 147

COMMISSIONER OF INCOME TAX (CENTRAL)-III vs. KABUL CHAWLA

ITA/713/2014HC Delhi28 Aug 2015

Section 132Section 143(1)Section 153ASection 154Section 2Section 2(22)(e)Section 260A

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

COMMISSIONER OF INCOME TAX (CENTRAL)-III vs. KABUL CHAWLA

ITA/707/2014HC Delhi28 Aug 2015

Showing 1–20 of 414 · Page 1 of 21

...

18

Long Term Capital Gains16

Section 132

Section 143(1)

Section 153A

Section 154

Section 2

Section 2(22)(e)

Section 260A

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

COMMISSIONER OF INCOME TAX (CENTRAL)-III vs. KABUL CHAWLA

ITA/709/2014HC Delhi28 Aug 2015

Section 132Section 143(1)Section 153ASection 154Section 2Section 2(22)(e)Section 260A

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

Section 132 of the Income-tax Act, 1961 - Search and seizure - Assessment year 1994-95 - During course of search operation, assessee first stated that he had no undisclosed income and thereafter he surrendered a sum of Rs. 7 lakhs as his undisclosed income - Out of said amount Rs. 4 lakhs was stated to have been invested as stock

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

Section 132 of the Income-tax Act, 1961 - Search and seizure - Assessment year 1994-95 - During course of search operation, assessee first stated that he had no undisclosed income and thereafter he surrendered a sum of Rs. 7 lakhs as his undisclosed income - Out of said amount Rs. 4 lakhs was stated to have been invested as stock

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

Section 132 of the Income-tax Act, 1961 - Search and seizure - Assessment year 1994-95 - During course of search operation, assessee first stated that he had no undisclosed income and thereafter he surrendered a sum of Rs. 7 lakhs as his undisclosed income - Out of said amount Rs. 4 lakhs was stated to have been invested as stock

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

Section 132 of the Income-tax Act, 1961 - Search and seizure - Assessment year 1994-95 - During course of search operation, assessee first stated that he had no undisclosed income and thereafter he surrendered a sum of Rs. 7 lakhs as his undisclosed income - Out of said amount Rs. 4 lakhs was stated to have been invested as stock

JCIT(OSD), JHANDEWALAN vs. NARENDRA AGGARWAL, FARIDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 1017/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwaljcit (Osd), Jhandewalan, Vs. Narendra Aggarwal, Delhi H.No. 467, Sector-21-A, Fardidabad, Haryana (Pan: Aagpa1441D) (Appellant) (Respondent) Assessee By : Dr.Rakesh Gupta, Adv., Sh. Somil Agarwal, Adv., Saksham Agarwal, Ca & Deepesh Garg, Adv. Revenue By : Ms. Amisha S. Gupt, Cit Dr Date Of Hearing : 04.11.2025 Date Of Order : 19.12.2025 O R D E R Per Sudhir Kumar, Jm :

For Appellant: Dr.Rakesh Gupta, Adv., Sh. Somil AgarwalFor Respondent: Ms. Amisha S. Gupt, CIT DR

Section 132Section 139(1)Section 143(3)Section 153CSection 263Section 68

capital gains. Second, the assessment year under consideration i.e. AY 2015-16, being an unabated year, no proceeding under section 153C of the Act would be initiated without any incriminating material found/seized. Third, as per the satisfaction note, the purported 5 incriminating documents of cash transactions relate to AY 2016-17 and therefore, no proceeding under section 153C

MUKUL RANI THAKUR,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-31, DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1483/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Nov 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Vimal Kumarshri Vimal Kumar

Section 143Section 143(3)Section 153DSection 250Section 65B

Capital Gain (“LTCG”) and made addition of INR 97,37,300/ and made addition of INR 97,37,300/- at estimated sale at estimated sale consideration based on kachchi parchi consideration based on kachchi parchi. The income was accordingly . The income was accordingly, assessed at INR 1,04,36,200/- u/s 143(3) of the Act. As per para

ITO, WARD- 10(2), NEW DELHI vs. GOLD CAUSE CONSTRUCTIONS PVT. LTD., NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1393/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Mar 2025AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR

Section 153ASection 153DSection 154

capital. 9. On the facts and circumstances of the case and in law, the assessment order passed by the assessing officer is contrary to provisions of sections 153D of the Income Tax Act, 1961 and CIT(A) erred in not holding so.” 4. At the outset of the hearing, ld. AR for the assessee raised the legal ground being Ground

M/S. RJ CORP LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

ITA 4971/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Aug 2022AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Rajat Jain, CA&For Respondent: Sh. T. Kipgen, CIT DR

Section 14ASection 45(2)

153A read with section 143(3) by making addition of Rs.18,85,98,890/- as income from capital gain from

M/S. RJ CORP LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

ITA 4972/DEL/2015[2012-13]Status: DisposedITAT Delhi25 Aug 2022AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Rajat Jain, CA&For Respondent: Sh. T. Kipgen, CIT DR

Section 14ASection 45(2)

153A read with section 143(3) by making addition of Rs.18,85,98,890/- as income from capital gain from

DCIT, NEW DELHI vs. M/S. R.J. CORP LTD., NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

ITA 5310/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Aug 2022AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Rajat Jain, CA&For Respondent: Sh. T. Kipgen, CIT DR

Section 14ASection 45(2)

153A read with section 143(3) by making addition of Rs.18,85,98,890/- as income from capital gain from

DCIT, NEW DELHI vs. M/S. R.J. CORP LTD., NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

ITA 5311/DEL/2015[2012-13]Status: DisposedITAT Delhi25 Aug 2022AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Rajat Jain, CA&For Respondent: Sh. T. Kipgen, CIT DR

Section 14ASection 45(2)

153A read with section 143(3) by making addition of Rs.18,85,98,890/- as income from capital gain from

PRAKHAR DALMIA,NEW DELHI vs. ACIT CIRCLE-34(1), NEW DELHI

In the result, appeal filed by the assessee is partly allowed

ITA 3325/DEL/2019[2014-15]Status: DisposedITAT Delhi10 May 2024AY 2014-15

Bench: Us & Prayed That Additional

Section 10(38)Section 127Section 132Section 143(2)Section 143(3)Section 153ASection 68Section 69C

Capital Gain is not admissible to the appellant. 3. That the Ld. CIT(A) has in the facts and circumstances of the case erred in confirming the order of the Ld. AO in making addition of Rs.14,944/- as unexplained expenditure under section 69C of the Act, based on conjecture and surmises and without any evidence on record to substantiate

DCIT CENTRAL CIRCLE-1, NOIDA vs. DYNAMIC INFRAPLANNERS PVT. LTD., DELHI

In the result, the appeals of the Revenue are dismissed

ITA 1644/DEL/2023[2011-12]Status: DisposedITAT Delhi15 Mar 2024AY 2011-12

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 1644/Del/2023 : Asstt. Year : 2011-12 Ita No. 1645/Del/2023 : Asstt. Year : 2012-13 Dcit, Vs. Dynamic Infraplanners Pvt. Ltd., 30/27, 1St Floor, East Patel Nagar, Central Circle-1, Noida-201301 New Delhi-110008 (Appellant) (Respondent) Pan No. Aaccd2264Q Assessee By : Dr. Shashwat Bajpai, Adv. Revenue By : Sh. N. G. Joseph Gangte, Cit-Dr Date Of Hearing: 13.03.2024 Date Of Pronouncement: 15.03.2024 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Revenue Against The Orders Of Ld. Cit(A)-4, Kanpur Dated 23.03.2023. 2. Since, The Issue Involved In Both The Appeals Are Similar, They Were Heard Together & Being Adjudicated By A Common Order. In 1644/Del/2023, Following Grounds Have Been Raised By The Revenue:

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Sh. N. G. Joseph Gangte, CIT-DR

Section 132Section 143(2)Section 153Section 153(1)Section 153ASection 153A(1)Section 68

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

DCIT CENTRAL CIRCLE-1, NOIDA vs. DYNAMIC INFRAPLANNERS PVT. LTD., DELHI

In the result, the appeals of the Revenue are dismissed

ITA 1645/DEL/2023[2012-13]Status: DisposedITAT Delhi15 Mar 2024AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 1644/Del/2023 : Asstt. Year : 2011-12 Ita No. 1645/Del/2023 : Asstt. Year : 2012-13 Dcit, Vs. Dynamic Infraplanners Pvt. Ltd., 30/27, 1St Floor, East Patel Nagar, Central Circle-1, Noida-201301 New Delhi-110008 (Appellant) (Respondent) Pan No. Aaccd2264Q Assessee By : Dr. Shashwat Bajpai, Adv. Revenue By : Sh. N. G. Joseph Gangte, Cit-Dr Date Of Hearing: 13.03.2024 Date Of Pronouncement: 15.03.2024 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Revenue Against The Orders Of Ld. Cit(A)-4, Kanpur Dated 23.03.2023. 2. Since, The Issue Involved In Both The Appeals Are Similar, They Were Heard Together & Being Adjudicated By A Common Order. In 1644/Del/2023, Following Grounds Have Been Raised By The Revenue:

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Sh. N. G. Joseph Gangte, CIT-DR

Section 132Section 143(2)Section 153Section 153(1)Section 153ASection 153A(1)Section 68

153A of the Act and make an addition under Section 68 of the Act on bogus share capital gain. The order

ASHISH GARG,NOIDA vs. DCIT, CENTRAL CIRCLE-2, NOIDA

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

ITA 1393/DEL/2022[2013-14]Status: DisposedITAT Delhi17 Sept 2025AY 2013-14

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR

Section 153ASection 153DSection 154

capital.\n9. On the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

DCIT, CENTRAL CIRCLE-2, NEW DELHI vs. ASHISH GARG, DELHI

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

ITA 1547/DEL/2022[2013-14]Status: DisposedITAT Delhi17 Sept 2025AY 2013-14

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR

Section 153ASection 153DSection 154

capital.\n9.\nOn the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

ASHISH GARG,NOIDA vs. DCIT, CENTRAL CIRCLE-2, NOIDA

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

ITA 1394/DEL/2022[2014-15]Status: DisposedITAT Delhi17 Sept 2025AY 2014-15

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR

Section 153ASection 153DSection 154

capital.\n9. On the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground