BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

5 results for “capital gains”+ Section 50Dclear

Sorted by relevance

Mumbai16Bangalore9Delhi7Chennai6Hyderabad5Ahmedabad4Kolkata3Karnataka2Surat1Jaipur1

Key Topics

Section 1478Section 2(47)4Capital Gains4Section 50D3Section 1482Section 143(3)2Section 50C2Section 50C(1)2Section 50B2Addition to Income

KOLLA GOWRI ,CHENNAI vs. INCOME TAX OFFICER, WARD-2, CHITTOOR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1039/HYD/2019[2013-14]Status: DisposedITAT Hyderabad21 Dec 2022AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Laliet Kumarassessment Year: 2013-14 Smt. Kolla Gowri, Vs. The Income Tax Officer, Ward – 2, R/O.Chennai. Chittoor. Pan : Aoepg6939E. (Appellant) (Respondent) Assessee By: Shri C.A. Sumitra Nandan, Revenue By: Ms. Swapna. Sr.A.R. Date Of Hearing: 24.11.2022 21.12.2022 Date Of Pronouncement:

For Appellant: Shri C.A. Sumitra NandanFor Respondent: Ms. Swapna. Sr.A.R
Section 143(3)Section 148Section 2(47)Section 50DSection 53A

section 50D of the Income Tax Act, 1961. 4. The Commissioner (Appeals) failed to see that a transfer of some rights for limited purpose cannot be regarded as transfer of capital asset in the context of capital gains

2

SRUTHI RIEDL,HYDERABAD vs. ITO, INTERNATIONAL TAXATION-2, HYDERABAD

ITA 126/HYD/2023[2016-17]Status: DisposedITAT Hyderabad08 Nov 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2016-17 Sruthi Riedl, Income Tax Officer, Hyderabad Vs. (International [Pan No. Aggpp6953R] Taxation)-2, Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा /Assessee By: Shri H. Srinivasulu, Ar /Revenue By: Ms. T. Vijaya Lakshmi, Cit-Dr राजस्‍वजस्‍व द्वारा सुनवाई ई की तारीखीख/Date Of Hearing: 28/08/2023 घोषणा की तारीखीख/Pronouncement On: 08/11/2023

For Appellant: Shri H. Srinivasulu, ARFor Respondent: Ms. T. Vijaya Lakshmi, CIT-DR
Section 147Section 148Section 148ASection 2(47)

sections 50C, 50CA.and 50D.” 2. The brief facts of the case are that assessee being an NRI has filed the return of income for the A.Y. 2016 - 17 declaring an income of Rs.18,26,340/- towards income from house property and towards income from short term and long term capital gains

SUNITHA MALU,HYDERABAD vs. ITO, WARD-5(1), HYDERABAD

ITA 1921/HYD/2025[2018-19]Status: DisposedITAT Hyderabad30 Mar 2026AY 2018-19
Section 143(3)Section 50CSection 57

capital gains” in her hands. 8. The AO observed that out of the aforesaid property admeasuring 6453 sq ft. the assessee had sold 3030 sq ft in the year 2014, while for, the balance of 3423 sq ft was sold during the subject year. The AO observed that the deemed sale consideration of the subject property admeasuring

DEPUTY COMMISSIONER OF INCOME TAX ,(INTERNATIONAL TAXATION )-2, HYDERABAD vs. ARUDRA VELLANKI , HYDERABAD

Appeals are dismissed in above terms

ITA 516/HYD/2021[2012-13]Status: DisposedITAT Hyderabad08 Apr 2022AY 2012-13

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Sunil Goutam, (D.R.)For Respondent: Shri M.V. Joshi, C.A. for D.Shshank, Adv
Section 50BSection 50C(1)Section 50D

gain in the hands of the assessee.” 4. Mr. Goutam invited our attention to the CIT(A)’s detailed discussion under challenge as follows : ITA Nos.516 & 517/Hyd/2021 ITA Nos.516 & 517/Hyd/2021 Mr. Goutam vehemently argued during the course of hearing that the CIT(A) has erred in law and on facts in directing the Assessing Officer

DEPUTY COMMISSIONER OF INCOME TAX ,(INTERNATIONAL TAXATION )-2, HYDERABAD vs. PADMAVATHI VELLANKI , HYDERABAD

Appeals are dismissed in above terms

ITA 517/HYD/2021[2012-13]Status: DisposedITAT Hyderabad08 Apr 2022AY 2012-13

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Sunil Goutam, (D.R.)For Respondent: Shri M.V. Joshi, C.A. for D.Shshank, Adv
Section 50BSection 50C(1)Section 50D

gain in the hands of the assessee.” 4. Mr. Goutam invited our attention to the CIT(A)’s detailed discussion under challenge as follows : ITA Nos.516 & 517/Hyd/2021 ITA Nos.516 & 517/Hyd/2021 Mr. Goutam vehemently argued during the course of hearing that the CIT(A) has erred in law and on facts in directing the Assessing Officer