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6 results for “capital gains”+ Section 271Fclear

Sorted by relevance

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Key Topics

Penalty4Addition to Income4Capital Gains4Section 271F3Section 143(2)3Section 142(1)3Section 1473Section 234A3Section 234B3Section 48

FR. SAUTER AG,NEW DELHI vs. ITO WARD INTERNATIONAL TAX 1(3)(2), NEW DELHI

In the result, the Appeal in ITA No

ITA 831/DEL/2023[2012-13]Status: DisposedITAT Delhi22 Nov 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2012-13]

Section 112Section 234ASection 234BSection 48

capital gains at Rs. 4,16,27,166 as per first proviso of section 48 and section 112 of the Act read with Rule 115A. 4 Fr. Sauter AG. Vs. ITO 5- Ground No. 5: Credit of taxes deducted at source and self-assessment tax 5.1. On the facts and in the circumstances of the ease

SHYAM SUNDER ,GURURGAM vs. ITO ( CIRCLE 4(1) , GURGRAM

In the result, the appeal of the assessee is dismissed

3
Section 1483
Reassessment2
ITA 4779/DEL/2024[2011-12]Status: Disposed
ITAT Delhi
30 Dec 2025
AY 2011-12

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: NoneFor Respondent: Shri Manish Gupta, Sr. DR
Section 143(2)Section 147Section 148Section 2Section 2(14)Section 54BSection 54F

capital gain at Rs.1,13,56,916/-. The said amount was added to the returned income, and the total assessed income was determined accordingly. The Assessing Officer also initiated penalty proceedings separately under section 271(1)(c) for concealment of income and under section 271F

DHARAMBIR,GURGAON vs. PR,CIT, FARIDABAD

In the result, appeal of the assessee is allowed

ITA 787/DEL/2022[2012-13]Status: DisposedITAT Delhi21 Oct 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Usdharambir Vs. Pr. Cit Village-Nakhrola, Naharpur, C.R. Building, Faridabad, Gurgaon, Haryana. Haryana. Pan No.Aumpd4924E (Appellant) (Respondent)

271F were however Dharambir 3 initiated for belated filing of return of income. In essence, the AO did not find any deficiency in the explanation offered by the assessee towards source of cash deposits under enquiry in the reassessment proceedings. To put it differently, in the light of material placed in the reassessment proceedings by the assessee, the belief initially

QAMAR AFZAL TALAT,DUBAI vs. ITO WARD 28(3), NEW DELHI

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 926/DEL/2023[2012-13]Status: DisposedITAT Delhi31 Oct 2023AY 2012-13

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2012-13

For Appellant: Ms. Shivangi, ARFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 234ASection 271(1)(c)Section 271F

capital gain on sale of property considering only credits appearing in bank statement and fails to take under consideration debits appearing in bank statement which reflects reversal of amount of consideration received. 4. That the Ld. Assessing officer erred in issuing notice u/s 148 (Issue of Notice where income has escaped assessment) for initiating income tax proceeding against assesse

AEP INVESTMENTS (MAURITIUS) LIMITED,MAURITIUS vs. ACIT CIRCLE INTL. TAXATION 1(1)(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2164/DEL/2023[AY 2017-18]Status: DisposedITAT Delhi17 Jan 2024

Bench: Shri Kul Bharat & Dr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Vizay B. Vasanta, Sr. DR
Section 144Section 144CSection 147Section 234ASection 234BSection 270ASection 271F

section 271F of the Act. 3 AEP Investments (Mauritius) Ltd. 3. M/s AEP Investments(Mauritius) Limited. (AIML) is a company incorporated in Mauritius on 15.07.2008. The Company is set-up under the laws of Mauritius as an investment holding company for making investments and holding them on a long- term basis. The Assessee is a tax resident of Mauritius

DCIT, CENTRAL CIRCLE-28, NEW DELHI vs. PSK FINANCE SOLUTIONS PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 663/DEL/2021[2016-17]Status: DisposedITAT Delhi15 May 2024AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Sanket Milind Joshi, CAFor Respondent: Sh. Subhash Chandra, CIT-DR
Section 127Section 132(4)Section 132ASection 139Section 142(1)Section 143(1)Section 143(2)Section 153ASection 271FSection 69A

271F of the Act are initiated for late filing of return of income. Notice u/s 143(2) of the Act was issued on 27.09.2017 and duly served upon the assessee. 2. The CCIT(Central) accorded administrative approval for centralization 14 cases of the group with the Central Circle-28, New Delhi. The case was centralized with this Circle vide order