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.

4 results for “capital gains”+ Section 32(2)clear

Sorted by relevance

Mumbai3,330Delhi2,807Bangalore1,223Chennai889Ahmedabad752Kolkata674Jaipur560Hyderabad442Chandigarh319Karnataka319Pune311Indore242Surat239Cochin165Raipur139Visakhapatnam115Rajkot115Agra91Nagpur87Cuttack87Guwahati64SC62Amritsar58Calcutta58Panaji54Lucknow49Telangana45Dehradun31Ranchi19Patna17Jodhpur14Allahabad11Varanasi10Kerala9Rajasthan5Jabalpur4Orissa3A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1K.S. RADHAKRISHNAN A.K. SIKRI1Punjab & Haryana1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 143(1)7Section 114Addition to Income4Capital Gains3Section 2632Section 12A2Section 1472Disallowance2Short Term Capital Gains

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

section 153C r/w s. 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 27.03.2015 for Assessment Year (AY) 2009-10. 2. The brief background facts of the case are that during the course of a search u/s.132(1) of the Act on Mokha Group of cases on 14.12.2011, an agreement for sale of land dated

PAWAN YADAV, CHHINDWARA vs. INCOME TAX OFFICER - 1, CHHINDWARA

2

In the result, the appeal of the assessee is dismissed

ITA 199/JAB/2024[2014-15]Status: DisposedITAT Jabalpur22 May 2025AY 2014-15
For Appellant: NoneFor Respondent: Sh. Shrawan Kumar Meena, CIT DR
Section 250

section 250 of the Income Tax Act, 1961 dated 31.07.2024 by which the appeal against the order of the ITO, Ward-2, Chhindwara dated 12.09.2016 have been dismissed as withdrawn. The grounds of appeal are as under:- “1. That the Ld. A.O. has in disallowing the erred cash deposits of Rs. 46,42,500.00 disregarding the actual facts, cash book

RENU ANANDANI,JABALPUR vs. NFAC, NFAC, DELHI

In the result, the appeal is allowed for statistical purposes

ITA 120/JAB/2023[2012-13]Status: DisposedITAT Jabalpur28 Nov 2025AY 2012-13

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Neeraj Agarwal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(3)Section 147Section 263

2 Renu Anandani A.Y. 2012-13 property but only net short term capital gain of Rs. 3,69,039/- had been shown in the return of income filed for the year under consideration. At the time of passing of the assessment order, the ld. AO had not added the full amount of short term capital gain on the sale

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)

2,12,429/- representing surplus out of 15% of Rs 19,91,638/- also results in nil income chargeable to tax. 4. Non-Capital Expenditure of Rs 1,13,23,157/- if clubbed with 15% of total receipts of Rs 1,32,77,585.25 comes to Rs 1,33,14,795/-, henceforth excess of income over expenditure comes