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48 results for “capital gains”+ Section 143(3)clear

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Key Topics

Section 153A48Section 25028Addition to Income26Section 153D25Section 143(3)23Section 143(1)20Section 14817Section 271(1)(c)15Section 6813Disallowance

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

143(3). The factum of share application money is already available in the books. It has to be assumed as examined in a scrutiny assessment. For buttressing this point, the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), can be put into service. 17. In view

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 222/GTY/2019[2015-16]Status: Heard

Showing 1–20 of 48 · Page 1 of 3

11
Long Term Capital Gains9
Capital Gains6
ITAT Guwahati
05 Apr 2023
AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

143(3). The factum of share application money is already available in the books. It has to be assumed as examined in a scrutiny assessment. For buttressing this point, the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), can be put into service. 17. In view

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 224/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

143(3). The factum of share application money is already available in the books. It has to be assumed as examined in a scrutiny assessment. For buttressing this point, the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), can be put into service. 17. In view

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain on sale of these CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) shares of TFCIL in A.Ys. 2010-11, 2011-12 and 2012-13. In the case of Bajrang Lal Bamalwa, the ld. Assessing Officer has scrutinized the return of income for A.Y. 2012-13 and passed an assessment order under section 143(3

DEVENDER KUMAR PRASHAR,DELHI vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALURU

In the result, the appeal of the assessee is allowed

ITA 176/GTY/2024[2019-20]Status: DisposedITAT Guwahati25 Feb 2025AY 2019-20

Bench: The Ld. Cit(A) Also, The Assessee Could Not Succeed On The Basis Of The Following Findings:

Section 143(1)Section 143(1)(a)Section 250

capital gain. Whereas the A.A. has not followed the mandate of section 50C of Income Tax Act. That the appellant craves leave to amend and raise any other grounds of appeal at the time of hearing in the interest of justice.” 3. Before us, the Ld. AR vehemently argued that the processing mandated under Section 143