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5 results for “capital gains”+ Section 271Aclear

Sorted by relevance

Jaipur5Ahmedabad5Mumbai4Delhi3Bangalore3Indore2Chandigarh2Hyderabad1

Key Topics

Section 271B9Section 44A7Section 1473Section 1483Penalty3Addition to Income3Section 143(2)2Section 143(3)2Section 271A2

MANPHOOL SINGH,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 748/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Feb 2024AY 2014-15

Bench: The Appeal Hearing.”

For Appellant: Sh. Dev Arora (CA)For Respondent: Sh. Monisha Choudhary (Addl.CIT)
Section 143(2)Section 271B

capital gain. Hence it is simple case of difference in opinion. • Hon’ble Supreme Court in the case of CIT v. U.P. State Bridge Corpn. Ltd. [2018] 97 taxmann.com 278 held as under: where assessee had furnished certain details regarding expenditure as well as income in return, which were not found inaccurate, nor could be viewed as concealment of income

RAKESH KUMAR AGARWAL,JAIPUR vs. INCOME TAX OFFICER, WARD 4(4), JAIPUR, JAIPUR

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

ITA 330/JPR/2022[2012-2013]Status: DisposedITAT Jaipur06 Mar 2023AY 2012-2013

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vishal Gupta (C.A.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 133(6)Section 147Section 148Section 217BSection 271B

capital loss on account of trading in securities. The Ld. A.O also allegedly issued two show cause notices for imposing penalty under Section 271B (Paper Book Page 15 & Pages 16-17). However, one of the show cause notice allegedly dated 20.12.2019 was not uploaded on portal and was also not served in hard copy. The copy of screenshot of portal

OM PRAKASH SHARMA,SANGANER JAIPUR vs. WARD 4(3), JAIPUR, JAIPUR

In the result, for statistical purposes, the appeal is treated as allowed

ITA 43/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 Aug 2024AY 2015-16
For Appellant: \nSh. Ashish SharmaFor Respondent: \nSh. Anoop Singh, Addl. CIT
Section 143(3)

section 143(3) of the Income Tax Act, by\nITO, Ward 4(3), Jaipur before him.\n2\nITA No. 43/JP/2024\nOm Prakash Sharma vs. ITO\nThe present is for the following grounds: -\n\"1. The A.O. erred in not following the principles of natural justice and in failing to\nprovide adequate and meaningful opportunity and ignoring the evidence on record

MANISHA GAHLOT,JAIPUR vs. ACIT WRAD 1(3) JAIPUR, JAIPUR

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

ITA 683/JPR/2023[2010-11]Status: DisposedITAT Jaipur15 Feb 2024AY 2010-11

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. Arun Trivedi, CAFor Respondent: Sh. Monisha Chaudhary, Addl. CIT
Section 143(3)Section 271ASection 44A

gains and other sources which has been accepted by the ld. Assessing Officer (APB pg. 5-6). He contended that the assessee has submitted a copy of statement of IIFL for the period under consideration with the details of his share transactions and copy of bank pass book. After due verification of detailed documents filed, the AO has accepted

INCOME-TAX OFFICER, JAIPUR vs. INDU RATHORE, JAIPUR

In the result, appeal of the revenue is dismissed

ITA 515/JPR/2023[2017-18]Status: DisposedITAT Jaipur12 Dec 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Abhishek Dalmia, C.AFor Respondent: Shri Anup Singh, Addl. CIT a
Section 143(2)Section 69A

capital gain’’ and income from other sources. The notice u/s143(2) of the Act was issued on 09-08-2018 which was served upon the assessee through registered post and online ITBA portal and e-mail id. It is noticed that during the assessment year under consideration 07 3 ITO, WARD 6(4), JAIPUR VS SMT INDU RATHORE, JAIPUR notices