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6 results for “capital gains”+ Section 251(2)clear

Sorted by relevance

Mumbai249Delhi144Jaipur96Chennai81Ahmedabad62Bangalore61Hyderabad43Pune37Nagpur28Kolkata26Indore21Lucknow21Panaji15Raipur12Cochin12Chandigarh12Surat12Patna9Guwahati6Visakhapatnam5Jodhpur4Rajkot3Jabalpur2Ranchi2Amritsar2Agra2Dehradun1

Key Topics

Section 153A30Section 153D25Section 13210Section 143(2)6Long Term Capital Gains6Addition to Income5Section 271(1)(c)3

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 307/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

2) and 142(1) of the Act along with questionnaire were issued which were duly complied with by the assessee. Finally, the assessment was framed u/s 153A/153D/143(3) of the Act vide ITA No. 306 to 310/GTY/2019 order dated 31.12.2018, making an addition of ₹37 lacs on account of bogus long term capital gain. 3.2. The appeal of the assessee

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 308/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

2) and 142(1) of the Act along with questionnaire were issued which were duly complied with by the assessee. Finally, the assessment was framed u/s 153A/153D/143(3) of the Act vide ITA No. 306 to 310/GTY/2019 order dated 31.12.2018, making an addition of ₹37 lacs on account of bogus long term capital gain. 3.2. The appeal of the assessee

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 309/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

2) and 142(1) of the Act along with questionnaire were issued which were duly complied with by the assessee. Finally, the assessment was framed u/s 153A/153D/143(3) of the Act vide ITA No. 306 to 310/GTY/2019 order dated 31.12.2018, making an addition of ₹37 lacs on account of bogus long term capital gain. 3.2. The appeal of the assessee

KARAN JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 310/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

2) and 142(1) of the Act along with questionnaire were issued which were duly complied with by the assessee. Finally, the assessment was framed u/s 153A/153D/143(3) of the Act vide ITA No. 306 to 310/GTY/2019 order dated 31.12.2018, making an addition of ₹37 lacs on account of bogus long term capital gain. 3.2. The appeal of the assessee

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 306/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

2) and 142(1) of the Act along with questionnaire were issued which were duly complied with by the assessee. Finally, the assessment was framed u/s 153A/153D/143(3) of the Act vide ITA No. 306 to 310/GTY/2019 order dated 31.12.2018, making an addition of ₹37 lacs on account of bogus long term capital gain. 3.2. The appeal of the assessee

SANDEEP JALAN,GUWAHATI vs. DCIT/ACIT CIR-1, GUWAHATI

Appeal is allowed

ITA 157/GTY/2025[2015-2016]Status: DisposedITAT Guwahati19 Nov 2025AY 2015-2016

Bench: The Hon’Ble Tribunal Against The Order Passed By The Cit(A), Dated 08.12.2023, Under The Income Tax Act, 1961. 1. Period Of Delay: There Is A Delay Of 494 Days In Filing The Said Appeal

Section 139(4)Section 143(2)Section 250Section 271(1)(c)Section 68Section 69Section 69C

capital gains (LTCG) of Rs. 24,10,000/- from sale of shares of M/s Sulabh Engineers & Services Ltd. On the basis of the discussions made by the AO in the assessment order and assessee's own admission, it was held by the AO that the assessee had routed his unaccounted income in the guise of bogus LTCG and therefore