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62 results for “capital gains”+ Section 94(7)clear

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Key Topics

Section 143(3)63Addition to Income41Section 6839Section 26328Section 12A28Section 194H21Section 153A16Section 10(38)15Deduction15Long Term Capital Gains

DCIT-1(1), BHOPAL vs. SHRI PRAKASH BHOJWANI, BHOPAL

Appeal is dismissed

ITA 172/IND/2019[2010-11]Status: DisposedITAT Indore02 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2010-11 Dy. Cit, Shri Prakash Bhojwani, 1(1), H.No. 7, Parika Phase-I, Bhopal Walmi Road, बनाम/ Chuna Bhatti, Vs. Bhopal (Revenue / Respondent) (Assessee / Appellant) Pan: Abvpb 8825 E Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing 02.11.2023 Date Of Pronouncement 02.01.2024

Section 111ASection 111USection 143(3)Section 147Section 148Section 28

7 of 12 Dy. CIT,1(1), Bhopal vs. Shri Prakash Bhojwani, Bhopal Assessment year 2010-11 were intended to be business transaction, some transactions were intended to be by way of investment and some transactions were by way of speculation and the revenue has not been able to find fault from the evidence adduced then the mere fact that

Showing 1–20 of 62 · Page 1 of 4

15
Section 201(1)14
Disallowance14

RADHESHYAM KHANDELWAL,INDORE vs. ACIT4(1), INDORE

In the result, all the captioned appeals filed by different

ITA 7/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

Capital Gain declared Rs.21,50,616/- Rs.23,94,924/- Rs 22,19,976/- - 7 DOCUMENTARY EVIDENCES SUBMITTED BEFORE AO AND CIT(A): IPO form Pg 33 to 40 of PB Since the issues involved in all the appeals are I dentical and documents submitted are also same, thus, Ms. Swati Luthra’s (ITA No. 6480/Del/2017) case may be taken

MOHANLAL KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

ITA 8/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

Capital Gain declared Rs.21,50,616/- Rs.23,94,924/- Rs 22,19,976/- - 7 DOCUMENTARY EVIDENCES SUBMITTED BEFORE AO AND CIT(A): IPO form Pg 33 to 40 of PB Since the issues involved in all the appeals are I dentical and documents submitted are also same, thus, Ms. Swati Luthra’s (ITA No. 6480/Del/2017) case may be taken

SMT. RUKMANI KHANDELWAL,INDORE vs. ITO-4(3), INDORE

In the result, all the captioned appeals filed by different

ITA 30/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

Capital Gain declared Rs.21,50,616/- Rs.23,94,924/- Rs 22,19,976/- - 7 DOCUMENTARY EVIDENCES SUBMITTED BEFORE AO AND CIT(A): IPO form Pg 33 to 40 of PB Since the issues involved in all the appeals are I dentical and documents submitted are also same, thus, Ms. Swati Luthra’s (ITA No. 6480/Del/2017) case may be taken

SHRI SURESH KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

ITA 29/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

Capital Gain declared Rs.21,50,616/- Rs.23,94,924/- Rs 22,19,976/- - 7 DOCUMENTARY EVIDENCES SUBMITTED BEFORE AO AND CIT(A): IPO form Pg 33 to 40 of PB Since the issues involved in all the appeals are I dentical and documents submitted are also same, thus, Ms. Swati Luthra’s (ITA No. 6480/Del/2017) case may be taken

SMT. SANDHYA KHANDELWAL,INDORE vs. ITO 4(3), INDORE

In the result, all the captioned appeals filed by different

ITA 113/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

Capital Gain declared Rs.21,50,616/- Rs.23,94,924/- Rs 22,19,976/- - 7 DOCUMENTARY EVIDENCES SUBMITTED BEFORE AO AND CIT(A): IPO form Pg 33 to 40 of PB Since the issues involved in all the appeals are I dentical and documents submitted are also same, thus, Ms. Swati Luthra’s (ITA No. 6480/Del/2017) case may be taken

DARSHAN KUMAR PAHWA,INDORE vs. DCIT CIRCLE5(1), INDORE

ITA 987/IND/2019[2011-12]Status: DisposedITAT Indore28 Jun 2021AY 2011-12

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

94,034/- 4,19,702/- Capital Prayank Long Term Conart 56,02,384/- - Jain Capital Traders (merged with SAL) Govind Long Term Turbotech 8,29,555/- 24,866/- Harinarayan Capital Agrawal (HUF) Manish Long Term Turbotech 9,39,230/- 28,176/- Govind Capital Agrawal HUF Darshan Bogus Vas Infra- 7,43,099/- - Kumar Loss structure Pahwa 5. The impugned additions

SHIV NARAYAN SHARMA,INDORE vs. ACIT CIRCLE 3(1), INDORE

ITA 889/IND/2018[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

94,034/- 4,19,702/- Capital Prayank Long Term Conart 56,02,384/- - Jain Capital Traders (merged with SAL) Govind Long Term Turbotech 8,29,555/- 24,866/- Harinarayan Capital Agrawal (HUF) Manish Long Term Turbotech 9,39,230/- 28,176/- Govind Capital Agrawal HUF Darshan Bogus Vas Infra- 7,43,099/- - Kumar Loss structure Pahwa 5. The impugned additions

GOVIND HARINARAYAN AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

ITA 60/IND/2019[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

94,034/- 4,19,702/- Capital Prayank Long Term Conart 56,02,384/- - Jain Capital Traders (merged with SAL) Govind Long Term Turbotech 8,29,555/- 24,866/- Harinarayan Capital Agrawal (HUF) Manish Long Term Turbotech 9,39,230/- 28,176/- Govind Capital Agrawal HUF Darshan Bogus Vas Infra- 7,43,099/- - Kumar Loss structure Pahwa 5. The impugned additions

SAPAN SHAH,INDORE vs. ACIT-4(I), INDORE

ITA 474/IND/2019[2015-16]Status: DisposedITAT Indore28 Jun 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

94,034/- 4,19,702/- Capital Prayank Long Term Conart 56,02,384/- - Jain Capital Traders (merged with SAL) Govind Long Term Turbotech 8,29,555/- 24,866/- Harinarayan Capital Agrawal (HUF) Manish Long Term Turbotech 9,39,230/- 28,176/- Govind Capital Agrawal HUF Darshan Bogus Vas Infra- 7,43,099/- - Kumar Loss structure Pahwa 5. The impugned additions

PRAYANK JAIN,INDORE vs. ACIT5(1), INDORE

ITA 206/IND/2019[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

94,034/- 4,19,702/- Capital Prayank Long Term Conart 56,02,384/- - Jain Capital Traders (merged with SAL) Govind Long Term Turbotech 8,29,555/- 24,866/- Harinarayan Capital Agrawal (HUF) Manish Long Term Turbotech 9,39,230/- 28,176/- Govind Capital Agrawal HUF Darshan Bogus Vas Infra- 7,43,099/- - Kumar Loss structure Pahwa 5. The impugned additions

MANISH GOVIND AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

ITA 61/IND/2019[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

94,034/- 4,19,702/- Capital Prayank Long Term Conart 56,02,384/- - Jain Capital Traders (merged with SAL) Govind Long Term Turbotech 8,29,555/- 24,866/- Harinarayan Capital Agrawal (HUF) Manish Long Term Turbotech 9,39,230/- 28,176/- Govind Capital Agrawal HUF Darshan Bogus Vas Infra- 7,43,099/- - Kumar Loss structure Pahwa 5. The impugned additions

THE ACIT, CENTRAL-2, INDORE vs. SHRI NITESH CHUGH, INDORE

In the result, the appeals of the Revenue for the A

ITA 122/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

7. Being aggrieved with the Order of Ld. CIT(A), the Revenue is in appeal before this Tribunal. The ld. CIT-DR relied upon the order of the Assessing Officer. The ld. DR also filed a Paper Book which is carefully perused and placed on record. Per contra Ld. counsel for the assessee referred and relied on the findings

THE ACIT, CENTRAL-2, INDORE vs. M/S. CHUGH REALTY, INDORE

In the result, the appeals of the Revenue for the A

ITA 238/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

7. Being aggrieved with the Order of Ld. CIT(A), the Revenue is in appeal before this Tribunal. The ld. CIT-DR relied upon the order of the Assessing Officer. The ld. DR also filed a Paper Book which is carefully perused and placed on record. Per contra Ld. counsel for the assessee referred and relied on the findings

THE ACIT, CENTRAL-2, INDORE vs. SHRI MOHANLAL CHUGH, INDORE

In the result, the appeals of the Revenue for the A

ITA 239/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

7. Being aggrieved with the Order of Ld. CIT(A), the Revenue is in appeal before this Tribunal. The ld. CIT-DR relied upon the order of the Assessing Officer. The ld. DR also filed a Paper Book which is carefully perused and placed on record. Per contra Ld. counsel for the assessee referred and relied on the findings

NAYANA JAYESH PATEL,INDORE vs. ASSESSING OFFICER, INDORE

Appeal is allowed for statistical purpose

ITA 475/IND/2025[2012-13]Status: DisposedITAT Indore22 Jan 2026AY 2012-13
Section 147Section 250Section 50c

7] above are correct to the best of my knowledge and belief and I swear by contents of this\naffidavit.\n[Deponent]\nNayana Patel\n3.\nThe averments made by assessee in above affidavit, which are self-\nexplanatory and which do not require repetition, were discussed and the Ld.\nDR for revenue does not have any objection if the bench condones

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment

ITA 305/IND/2023[2015-16]Status: DisposedITAT Indore24 Jun 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 142(1)Section 153A

94,12,306.50p has been stated. Further, at page No.16 and 17 cost of work has been mentioned at Rs.81,26,739.57p. At page No. 16, the sum total of these two costs have been mentioned at Rs.2,75,39,046.07p. On a careful and conjoint reading of all the subject loose papers, we find that

THE ACIT, 5(1), INDORE vs. SHRI RAJ KUMAR SHAMBHUDAYAL AGRAWAL, INDORE

In the result, Appeal of the Revenue in ITANo

ITA 148/IND/2017[2011-12]Status: DisposedITAT Indore17 Nov 2021AY 2011-12

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2011-12 Acit 5(1) Shri Raj Kumar Indore Shambhudayal Agrawal बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No.Adcpa0468M Revenue By Shri Rajeeb Jain, Cit-Dr Respondent By S/Shri C.P. Rawka & Veenus Rawka, Cas Date Of Hearing: 13.10.2021 Date Of Pronouncement: 17.11.2021 आदेश / O R D E R Per Manish Borad: The Above Captioned Appeal At The Instance Of Revenue Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-Iii, (In Short ‘Cit(A)’), Indore Dated 25.11.2016 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(In Short The ‘Act’) Dated 27.02.2014 Framed By Dcit-5(1) Indore.

Section 143(2)Section 143(3)Section 144

capital gain. 6.Whether Ld. CIT (Appeals) has erred in deleting addition of Rs. 18 lacs made on account of cash deposits in bank account. 7.The appellant craves leave to add to or deduct from or otherwise amend the above rounds of appeal. 5. Ld. DR vehemently argued supporting the order of Assessing Officer along with furnishing remand report dated

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 309/IND/2017[2013-14]Status: DisposedITAT Indore25 Jan 2023AY 2013-14

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

gain under section 10(38) of the Act can be made in the absence of any incriminating material found during the course of search. These submissions and case laws referred to by the assessee are reproduced by the ld.CIT(A) in his impugned order. The ld.CIT(A) after considering detailed submissions of the assessee and case laws cited

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 441/IND/2018[2014-15]Status: DisposedITAT Indore25 Jan 2023AY 2014-15

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

gain under section 10(38) of the Act can be made in the absence of any incriminating material found during the course of search. These submissions and case laws referred to by the assessee are reproduced by the ld.CIT(A) in his impugned order. The ld.CIT(A) after considering detailed submissions of the assessee and case laws cited