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.

3 results for “capital gains”+ Section 273Bclear

Sorted by relevance

Surat10Visakhapatnam9Hyderabad8Bangalore8Chennai8Ahmedabad4Jaipur4Mumbai3Delhi3Kolkata1Indore1Rajkot1Cuttack1Cochin1

Key Topics

Section 285B7Section 271D6Section 44A4Section 269S4Section 271B3Section 271F3Penalty3Section 273B2

SAHIL GUPTA,DELHI vs. CIT(A), DELHI

In the result, the appeal of the assessee in ITA No

ITA 1739/DEL/2025[2022-23]Status: DisposedITAT Delhi22 Aug 2025AY 2022-23

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Sahil Gupta, [Assessee himself]For Respondent: Shri Manish Gupta, Sr. DR
Section 143(3)Section 271BSection 44A

Capital Gain. 6. The ld AR relied on the Guidance Note issued by ICAI regarding turnover in case of derivatives, futures and options and stated that each transaction comprising "buy" and "sell" is to be considered as an independent transaction and the turnover in respect of each such transaction must be computed separately. The total turnover during a financial year

MEET FOREX PRIVATE LIMITED,DELHI vs. ACIT(I&CI), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2936/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Oct 2024AY 2018-19

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Section 2Section 271FSection 273BSection 285BSection 285B(1)

capital and also employs auditors and consultant to advice from time to time regarding compliance obligation, he held that the assessee was not able to show that there was reasonable cause within the meaning of section 273B of the I.T. Act for the delay in filing the SFT and thereby confirmed the penalty u/s 271FA of the Act. 5. Against

REKHA ,GURGAON vs. JCIT, RANGE 3, GURGAON

In the result, appeal of the assessee is allowed as indicated above

ITA 815/DEL/2022[2016-17]Status: DisposedITAT Delhi24 Nov 2022AY 2016-17

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kedia

For Appellant: C. AFor Respondent: Shri S. M. Singh
Section 2(14)Section 269SSection 271DSection 273B

273B while imposing the penalty u/s 271D of the Act. 5. That Ld. CIT(A) has erred on facts and in law by upholding the penalty order without appreciating the fact that cash accepted was only Rs.40,000/- whereas penalty imposed of Rs.90000/-. 5. It is therefore prayed that order of Ld. CIT(A) be kindly set aside