BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

4 results for “capital gains”+ Section 234Aclear

Sorted by relevance

Delhi248Mumbai233Jaipur86Bangalore86Hyderabad37Ahmedabad30Indore19Nagpur18Pune17Chennai16Kolkata14Ranchi13Amritsar11Jodhpur10Visakhapatnam9Patna8Guwahati5Jabalpur4Surat4Agra3Chandigarh3Rajkot3Lucknow2Allahabad1Dehradun1Raipur1

Key Topics

Section 143(1)7Section 43B6Section 234C6Section 234A4Section 114Addition to Income4Section 115J3Section 12A2

SUPREME TRACTORS PRIVATE LIMITED,HARYANA BHAWAN vs. DCIT, KATNI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 51/JAB/2025[2016-17]Status: DisposedITAT Jabalpur27 Feb 2026AY 2016-17

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2016-17 Supreme Tractors Pvt Ltd V. Dcit Katni, Madhya Pradesh 483501. Katni, Madhya Pradesh- 483501. Pan:Aajcs4013M (Appellant) (Respondent) Appellant By: Shri Sahil Gupta, Advocate Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 12 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

For Appellant: Shri Sahil Gupta, AdvocateFor Respondent: Shri N. M. Prasad, Sr. DR-1
Section 115JSection 234C

section 234C can be levied in a MAT case where the triggering income (capital gains) arose after the last advance tax instalment date and was incapable of estimation. 5. That the return of income was filed on 31.03.2017 by the appellant in the said return. TDS deducted during the year was 280,450, resulting in a net tax liability

M/S RPJ MINERALS PVT. LTD ,MAIHAR vs. INCOME TAX OFFICER, WARD -1,SATNA, SATNA

ITA 86/JAB/2022[2017-18]Status: DisposedITAT Jabalpur19 Sept 2025AY 2017-18
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

234A, 234B and\n234C of I.T. Act 1961 is unjustified, unwarranted and excessive.\n8. Any other ground that shall be prayed at the time of hearing.\"\n2\nITA No.154/JAB/2016\nITA No.86/JAB/2022\nA.Ys. 2012-13 & 2017-18\nM/s RPJ Minerals Pvt. Ltd.\n2.\nWe may take up ITA No. 154/JAB/2016 in the first instance. The facts of the\ncase are that

INCOME TAX OFFICER WARD-1 vs. M/S RPJ MINERALS PRIVATE LTD., SATNA

In the result, ITA No.154/JAB/2016 is held to be allowed for statistical\npurposes while ITA No

ITA 154/JAB/2016[2012-13]Status: DisposedITAT Jabalpur19 Sept 2025AY 2012-13
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

234A, 234B and\n234C of I.T. Act 1961 is unjustified, unwarranted and excessive.\n8. Any other ground that shall be prayed at the time of hearing.\"\n2. We may take up ITA No. 154/JAB/2016 in the first instance. The facts of the\ncase are that the assessee is engaged in the development of mining of minerals such\nas dolomite, limestone

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

234A, 234B of the Act and hence the assessee denies its liability to pay the demand of Rs. 3,72,020/- worked out by the ld AO. 4) The assessment order under section 143(1) intimation dated 30.11.2021 is bad in law hence may kindly be cancelled. 4.1 OUR SUMBISSION:- The order passed by the AO under section