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.

6 results for “capital gains”+ Section 220(2)clear

Sorted by relevance

Mumbai578Delhi478Chennai188Bangalore186Jaipur138Ahmedabad133Karnataka118Kolkata90Hyderabad73Cochin61Indore57Raipur40Pune38Chandigarh37Panaji32Guwahati27Lucknow16Calcutta16Nagpur12Surat10Cuttack10Rajkot8Amritsar7Jabalpur6Telangana6Kerala6Patna5Visakhapatnam5Ranchi5Agra4SC4Rajasthan3Allahabad2Jodhpur1Andhra Pradesh1

Key Topics

Section 26313Section 50C6Revision u/s 2636Section 263(2)4Limitation/Time-bar4Section 143(3)2Section 1472Section 1482

AMAR SINGH CHAUDHARY,JABALPUR vs. PRINCIPLE COMMISSIONER OF INCOME TAX -1, JABALPUR

In the result, the assessee’s appeal is dismissed

ITA 28/JAB/2017[2009-10]Status: DisposedITAT Jabalpur27 Oct 2020AY 2009-10

Bench: Shri Nrs Ganesan&Shri Sanjay Aroraassessment Year: 2009-10

Section 132(1)Section 142(1)Section 153A(1)Section 153CSection 263Section 48

capital gain arising to him. The Builder’s reply (dated 23.12.2013), as furnished in its assessment proceedings, is extracted in the relevant part in the ON. The same, also read out during hearing, reads as under: ‘14) Reply to query No. 66 The assessee firm entered into an agreement for development of property and sale thereof with Amar Singh Choudhary

SMT. RASHMI PAHARIYA,JABALPUR vs. PR.COMMISSIONER OF INCOME TAX-1, JABALPUR

In the result, the assessee‟s appeal is dismissed

ITA 28/JAB/2019[2009-10]Status: DisposedITAT Jabalpur22 Jun 2022AY 2009-10

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri L.L. Sharma, Sr. AdvocateFor Respondent: Shri Shrawan Kumar Gotru, CIT-DR
Section 143(3)Section 147Section 148Section 263Section 50C

220 ITR 167 (MP); H.H. Maharaja Raja Pawar Dewas v. CIT [1982] 138 ITR 518 (MP). 4.2 Section 50C provides for deeming the stamp valuation as the deemed sale consideration for the purpose of computation of capital gains u/s. 48, also providing for a mechanism where the adoption thereof is disputed by the assessee. No inquiry in the matter

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

ITA 20/JAB/2017[2011-12]Status: DisposedITAT Jabalpur08 Apr 2022AY 2011-12

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

section to the representative of the postal department, which, as Sh. Mishra indicated, may not be readily available after several years. We think that the assessee, where he intends to press home an „advantage‟ of such nature, ought to have taken steps in time, under RTI Act, seeking specific information in the matter, which the Revenue, a public office

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

ITA 21/JAB/2017[2012-13]Status: DisposedITAT Jabalpur08 Apr 2022AY 2012-13

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

section to the representative of the postal department, which, as Sh. Mishra indicated, may not be readily available after several years. We think that the assessee, where he intends to press home an „advantage‟ of such nature, ought to have taken steps in time, under RTI Act, seeking specific information in the matter, which the Revenue, a public office

SMT. ANURADHA UPADHYAY,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

ITA 22/JAB/2017[2012-13]Status: DisposedITAT Jabalpur08 Apr 2022AY 2012-13

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

section to the representative of the postal department, which, as Sh. Mishra indicated, may not be readily available after several years. We think that the assessee, where he intends to press home an „advantage‟ of such nature, ought to have taken steps in time, under RTI Act, seeking specific information in the matter, which the Revenue, a public office

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

ITA 19/JAB/2017[2010-11]Status: DisposedITAT Jabalpur08 Apr 2022AY 2010-11

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

section to the representative of the postal department, which, as Sh. Mishra indicated, may not be readily available after several years. We think that the assessee, where he intends to press home an „advantage‟ of such nature, ought to have taken steps in time, under RTI Act, seeking specific information in the matter, which the Revenue, a public office