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4 results for “capital gains”+ Section 56(2)(viia)clear

Sorted by relevance

Mumbai111Chandigarh51Delhi22Bangalore15Hyderabad14Cuttack7Chennai7Cochin4Jaipur4Nagpur4Kolkata3Ahmedabad2Lucknow1Patna1Pune1Rajkot1

Key Topics

Section 1324Section 1394Addition to Income4Section 56(2)(vii)3Section 143(2)3Section 153B(1)(b)3Section 153A3Section 143(3)2

SHRI YOGESH MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 300/JPR/2019[2015-16]Status: DisposedITAT Jaipur18 Jan 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 132Section 139Section 143(2)Section 153B(1)(b)Section 56(2)(vii)

gain and other sources. A search was carried out u/s 132 of the Income Tax Act, 1961 (in short, the Act) on 07-01-2016 in case of Dilip Manihar group in which assessee was also covered. The assessee filed his return of income u/s 139 of the Act on 30-03-2016 declaring total income

SMT. NIRMALA MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 301/JPR/2019[2015-16]Status: DisposedITAT Jaipur18 Jan 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 132Section 139Section 143(2)Section 153B(1)(b)Section 56(2)(vii)

gain and other sources. A search was carried out u/s 132 of the Income Tax Act, 1961 (in short, the Act) on 07-01-2016 in case of Dilip Manihar group in which assessee was also covered. The assessee filed his return of income u/s 139 of the Act on 30-03-2016 declaring total income

SMT. KAVITA MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 302/JPR/2019[2016-17]Status: DisposedITAT Jaipur18 Jan 2021AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 132Section 139Section 143(2)Section 153B(1)(b)Section 56(2)(vii)

gain and other sources. A search was carried out u/s 132 of the Income Tax Act, 1961 (in short, the Act) on 07-01-2016 in case of Dilip Manihar group in which assessee was also covered. The assessee filed his return of income u/s 139 of the Act on 30-03-2016 declaring total income

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

ITA 1276/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Apr 2025AY 2014-15
For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

2,65,99,000 \nbeing the alleged cash transaction between M/s. Millenium Build Home P. \nLtd and M/s Nevralji Estate P. Ltd.\n11. As is evident from the facts of the case narrated herein above that \ndisputes arise because the revenue collected some documents in that \nsearch and those documents were considering being the nature of \nincriminating and that