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.

7 results for “capital gains”+ Section 74clear

Sorted by relevance

Mumbai1,077Delhi726Bangalore247Chennai230Ahmedabad212Jaipur200Hyderabad132Chandigarh128Kolkata102Raipur77Indore74Cochin73Pune73Surat41Panaji40Rajkot35Visakhapatnam27Nagpur26Guwahati22Lucknow19Cuttack17Amritsar13Dehradun8Jodhpur7Ranchi5Varanasi5Agra3Patna2Jabalpur1Allahabad1

Key Topics

Section 153A16Addition to Income7Section 143(3)6Section 10(38)4Section 1324Section 139(1)4Long Term Capital Gains4Bogus/Accommodation Entry4Penny Stock

SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

ITA 712/JODH/2024[2013-14]Status: DisposedITAT Jodhpur01 Jan 2025AY 2013-14

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

Section 139Section 147Section 148Section 151Section 50CSection 54F

capital gain is concerned. The word “assessee” must be given.a wide and liberal interpretation so as to include his legal heir also. There is no warrant for giving too strict an interpretation to the word ‘assessee’ as that would frustrate the object of granting the exemption and what is more, in the instance case, the very same assessee, immediately after

4
Search & Seizure4
Undisclosed Income4
Section 1482

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR vs. VINESH KUMAR BALAR, PALI

In the result, appeal of the Revenue is dismissed

ITA 289/JODH/2023[2013-14]Status: DisposedITAT Jodhpur30 Oct 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Smt. Runi Pal-CIT-DR
Section 10(38)Section 132Section 139(1)Section 143(3)Section 153A

74,960/-, which was the same figure as in his original return filed under section 139(1) on 28.09.2013. 5.1 The Assessing Officer completed assessment under section 153A read with section 143(3) on 27.12.2017 determining the income at Rs.30,55,730/-. In doing so, he treated the Long Term Capital Gain

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, JODHPUR vs. SOHANRAJ BALAR, PALI

In the result, appeal of the Revenue is dismissed

ITA 288/JODH/2023[2013-14]Status: DisposedITAT Jodhpur30 Oct 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Smt. Runi Pal-CIT-DR
Section 10(38)Section 132Section 139(1)Section 143(3)Section 153A

74,960/-, which was the same figure as in his original return filed under section 139(1) on 28.09.2013. 5.1 The Assessing Officer completed assessment under section 153A read with section 143(3) on 27.12.2017 determining the income at Rs.30,55,730/-. In doing so, he treated the Long Term Capital Gain

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR vs. KALAWATI DEVI, PALI

In the result, appeal of the Revenue is dismissed

ITA 291/JODH/2023[2013-14]Status: DisposedITAT Jodhpur30 Oct 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Smt. Runi Pal-CIT-DR
Section 10(38)Section 132Section 139(1)Section 143(3)Section 153A

74,960/-, which was the same figure as in his original return filed under section 139(1) on 28.09.2013. 5.1 The Assessing Officer completed assessment under section 153A read with section 143(3) on 27.12.2017 determining the income at Rs.30,55,730/-. In doing so, he treated the Long Term Capital Gain

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR vs. PRAVEEN BALAR, PALI

In the result, appeal of the Revenue is dismissed

ITA 287/JODH/2023[2011-12]Status: DisposedITAT Jodhpur30 Oct 2025AY 2011-12

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Smt. Runi Pal-CIT-DR
Section 10(38)Section 132Section 139(1)Section 143(3)Section 153A

74,960/-, which was the same figure as in his original return filed under section 139(1) on 28.09.2013. 5.1 The Assessing Officer completed assessment under section 153A read with section 143(3) on 27.12.2017 determining the income at Rs.30,55,730/-. In doing so, he treated the Long Term Capital Gain

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

ITA 30/JODH/2020[2014-15]Status: DisposedITAT Jodhpur12 Jan 2023AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Venkatesh V. (JCIT-Sr.DR)
Section 143(1)

74,34,189 were squared up after 31.03.2014 against supply of Assets & Equipments as per Ledger a/c enclosed again for ready reference. Total 8,85,08,618 Considering the facts of the case and above details, I find force in the appellant's claim. It may be noted that all these details were submitted by the appellant before

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

ITA 502/JODH/2018[2004-05]Status: DisposedITAT Jodhpur03 Aug 2023AY 2004-05

Bench: Its Hearing Before Your Honour.”

Section 143(2)Section 143(3)Section 36(1)(iii)

section 143(3)/254 of the Income Tax Act, by ACIT, Circle-01, Jodhpur[ here in after reffered to as “ld. AO”]. 2. The assessee has marched this appeal on the following grounds:- “1. That on the facts and in the circumstances of the case, Ld. CIT(A) erred in sustaining the disallowance of interest