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35 results for “capital gains”+ Section 23clear

Sorted by relevance

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Key Topics

Section 153A45Section 153D25Addition to Income19Section 25017Section 14814Section 143(3)14Section 13210Disallowance9Section 1477

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

Showing 1–20 of 35 · Page 1 of 2

Section 686
Long Term Capital Gains6
Depreciation5

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again accepted the claim of long-term capital gain on sale of these shares. Thus according to the ld. Counsel for the assessee, it was an incorrect approach

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

23. We have duly considered the rival contentions and gone through the record carefully. A provision is being made in the accounts for contingent liability. Sometime a liability is discernable but its complete crystallization cannot be ensured on the basis of material available and therefore, a provision of certain expenses are being made and if a provision is found genuine

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: HeardITAT Guwahati05 Apr 2023AY 2015-16

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

Section 153ASection 250Section 68

23. We have duly considered the rival contentions and gone through the record carefully. A provision is being made in the accounts for contingent liability. Sometime a liability is discernable but its complete crystallization cannot be ensured on the basis of material available and therefore, a provision of certain expenses are being made and if a provision is found genuine

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

23. We have duly considered the rival contentions and gone through the record carefully. A provision is being made in the accounts for contingent liability. Sometime a liability is discernable but its complete crystallization cannot be ensured on the basis of material available and therefore, a provision of certain expenses are being made and if a provision is found genuine

INCOME TAX OFFICER, WARD-2, SHILLONG vs. SATINDER SINGH DHARIWAL, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 17/GTY/2021[2016-17]Status: DisposedITAT Guwahati06 Oct 2023AY 2016-17

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2016-17

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 133(6)Section 147Section 148Section 69A

23 of 2019 dated 06.09.2019 issued by Central Board of Direct Taxes (CBDT). 5. Brief facts of the case are that assessee filed his return of income on 26.07.2017, reporting total income of Rs.3,29,070/- . In the return filed by the assessee, following incomes were reported as noted by the Ld. AO in his assessment order: Salary/Pension