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383 results for “capital gains”+ Search & Seizureclear

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Mumbai1,174Delhi911Jaipur383Hyderabad340Bangalore257Chennai220Pune171Ahmedabad145Kolkata114Karnataka112Cochin99Chandigarh94Indore69Nagpur66Visakhapatnam64Surat43Guwahati41Cuttack38Rajkot38Lucknow29Raipur21Ranchi20Dehradun15Jodhpur14Amritsar14Agra12Telangana10Patna9SC5Jabalpur3Calcutta3Orissa2Allahabad2Kerala1Gauhati1

Key Topics

Section 153A154Section 271A91Section 143(3)83Addition to Income75Search & Seizure54Section 13244Section 271(1)(c)38Section 6831Undisclosed Income31Section 148

SHARAD KUMAR BHANDARI, JAIPUR,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

ITA 232/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Aug 2025AY 2015-16
For Appellant: Shri Siddharth Ranka, AdvFor Respondent: Smt. Runi Pal, CIT (through VC)
Section 144C(5)Section 153CSection 69

search & seizure action u/s.\n132 of the Act was undertaken at the premises of OM Kothari group on\n13.07.2020. While search incriminating documents were found as well as\nmobile phones and other digital devices were also found and seized. The\nexamination of mobile phones, laptops, and personal computers was\nconducted by computer experts during the investigation, and statements\nfrom those

BIRENDRA SINGH NIRBHAY,SIRSI ROAD JAIPUR RAJASTHAN vs. ITO WARD 3(1) JAIPUR, NCRB INCOME TAX DEPARTMENT STATUE CIRCLE JAIPUR RAJASTHAN

In the result, the appeal of the assessee is allowed

Showing 1–20 of 383 · Page 1 of 20

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30
Section 133A30
Penalty15
ITA 704/JPR/2024[2015-16]Status: DisposedITAT Jaipur09 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, CAFor Respondent: Shri Shri Gautam Singh Choudhary, JCIT-DR
Section 10(38)Section 132(4)Section 69C

Capital Gains, has been considered but not found\ntenable. The submission of the assessee that he has not paid any commission\nfor taking bogus entry of exempted LTCG, is far from truth. The\nassessee has failed to explain that why any syndicate which includes many\nmembers of different cities working in different capacity will take so much pain to\narrange

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. SMT. SAROJ PARWAL, JAIPUR

ITA 753/JPR/2019[2011-12]Status: DisposedITAT Jaipur24 Feb 2022AY 2011-12
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Shri S. Najmi, (CIT D/R) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 131Section 132(4)Section 143(3)Section 153ASection 68Section 69C

Capital Gain exempt under section 10(38) in the return filed for this year. The return was processed under section 143(1) and no notice under section 143(2) was issued and hence assessment under section 143(1) completed. 2.1. Thereafter, there was a search and seizure

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S BITTHAL DAS PARWAL, HUF, JAIPUR

ITA 750/JPR/2019[2011-12]Status: DisposedITAT Jaipur24 Feb 2022AY 2011-12
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Shri S. Najmi, (CIT D/R) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 131Section 132(4)Section 143(3)Section 153ASection 68Section 69C

Capital Gain exempt under section 10(38) in the return filed for this year. The return was processed under section 143(1) and no notice under section 143(2) was issued and hence assessment under section 143(1) completed. 2.1. Thereafter, there was a search and seizure

DCIT, CC-3, JAIPUR vs. SMT. JYOTI FALOR, JAIPUR

ITA 150/JPR/2020[2014-15]Status: DisposedITAT Jaipur24 Feb 2022AY 2014-15
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Shri S. Najmi, (CIT D/R) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 131Section 132(4)Section 143(3)Section 153ASection 68Section 69C

Capital Gain exempt under section 10(38) in the return filed for this year. The return was processed under section 143(1) and no notice under section 143(2) was issued and hence assessment under section 143(1) completed. 2.1. Thereafter, there was a search and seizure

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S HARI NARAIN PARWAL, HUF, JAIPUR

ITA 748/JPR/2019[2011-12]Status: DisposedITAT Jaipur24 Feb 2022AY 2011-12
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Shri S. Najmi, (CIT D/R) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 131Section 132(4)Section 143(3)Section 153ASection 68Section 69C

Capital Gain exempt under section 10(38) in the return filed for this year. The return was processed under section 143(1) and no notice under section 143(2) was issued and hence assessment under section 143(1) completed. 2.1. Thereafter, there was a search and seizure

DCIT, C.C. -03, JAIPUR vs. SHRI TEJENDER KUMAR FALOR, JAIPUR

ITA 149/JPR/2020[2012-13]Status: DisposedITAT Jaipur24 Feb 2022AY 2012-13
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Shri S. Najmi, (CIT D/R) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 131Section 132(4)Section 143(3)Section 153ASection 68Section 69C

Capital Gain exempt under section 10(38) in the return filed for this year. The return was processed under section 143(1) and no notice under section 143(2) was issued and hence assessment under section 143(1) completed. 2.1. Thereafter, there was a search and seizure

ACIT, CC-4, JAIPUR vs. SMT. ASHA JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 159/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

capital gain which was found during the course of search and seizure. Thus, except the material disclosing the long term

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 164/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

capital gain which was found during the course of search and seizure. Thus, except the material disclosing the long term

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 152/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

capital gain which was found during the course of search and seizure. Thus, except the material disclosing the long term

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 162/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

capital gain which was found during the course of search and seizure. Thus, except the material disclosing the long term

ACIT, CC-4, JAIPUR vs. SMT. SANGEETA MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 160/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

capital gain which was found during the course of search and seizure. Thus, except the material disclosing the long term

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 153/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

capital gain which was found during the course of search and seizure. Thus, except the material disclosing the long term

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 165/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

capital gain which was found during the course of search and seizure. Thus, except the material disclosing the long term

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 156/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

capital gain which was found during the course of search and seizure. Thus, except the material disclosing the long term

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 161/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

capital gain which was found during the course of search and seizure. Thus, except the material disclosing the long term

BITTHAL DAS PARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3 , JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 1348/JPR/2024[2011-12]Status: DisposedITAT Jaipur29 Apr 2025AY 2011-12

Bench: Him. 2. In This Appeal, The Assessee Has Raised The Following Grounds: -

For Appellant: Shri S.R. Sharma, C.A. &For Respondent: Shri Gautam Singh Choudhary, Addl.CIT
Section 132(1)Section 139Section 143(3)Section 153ASection 271(1)(c)

search and seizure action on account of the bogus long term capital gain whereby the disallowance of the exemption under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SMT. JYOTI AGARWAL, KOTA

In the result, appeal of the revenue is dismissed

ITA 1430/JPR/2018[2013-14]Status: DisposedITAT Jaipur22 Mar 2019AY 2013-14
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta(CIT-DR) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 132Section 132(4)Section 139(1)Section 143(3)Section 153ASection 271(1)(c)

capital gain shown in his ITR as his undisclosed income but such undisclosed income in not based on any documents found as a result of search or evidences. During the course of search & seizure

DEPUTY COMMISSIONER OF INCOME TAX, KOTA vs. SHRI AJAY AGARWAL, KOTA

In the result, appeal of the revenue is dismissed

ITA 1442/JPR/2018[2013-14]Status: DisposedITAT Jaipur21 Mar 2019AY 2013-14
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta(CIT-DR) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 132Section 132(4)Section 139(1)Section 143(3)Section 153ASection 271(1)(c)

capital gain shown in his ITR as his undisclosed income but such undisclosed income in not based on any documents found as a result of search or evidences. During the course of search & seizure

DEPUTY COMMISSIONER OF INCOME TAX, KOTA vs. SMT. INDIRA AGRAWAL, KOTA

In the result, appeal of the revenue is dismissed

ITA 1444/JPR/2018[2013-14]Status: DisposedITAT Jaipur21 Mar 2019AY 2013-14
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta(CIT-DR) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 132Section 132(4)Section 139(1)Section 143(3)Section 153ASection 271(1)(c)

capital gain shown in his ITR as his undisclosed income but such undisclosed income in not based on any documents found as a result of search or evidences. During the course of search & seizure