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7 results for “capital gains”+ Section 142Aclear

Sorted by relevance

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Key Topics

Section 14712Section 142A10Section 143(3)8Section 2638Addition to Income6Section 1484Section 684House Property4Cash Deposit4Revision u/s 263

BIMLA DEVI AGRAWAL,KOLKATA vs. A.C.I.T./D.C.I.T., CIRCLE - 34, KOLKATA, KOLKATA

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

ITA 1690/KOL/2024[2017-2018]Status: DisposedITAT Kolkata31 Oct 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 143(3)Section 153Section 155(15)Section 250

142A is limited in its span only to determine the value of investment in respect of certain assets, such as, bullion, jewellery, valuable articles etc. In this section as well there is no power vest with A.O. to seek the help of Valuation Officer in respect of determination of capital gain

SUKLA BANERJEE,KOLKATA vs. ITO, WARD 22(2),, KOLKATA

4
Section 693
Capital Gains3

In the result, appeal of the assessee is allowed

ITA 1987/KOL/2025[2022-2023]Status: DisposedITAT Kolkata23 Dec 2025AY 2022-2023

Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

For Appellant: Shri Soumitra Choudhury, &For Respondent: ShriPradip Kumar Biswas, Sr.DR
Section 142ASection 143(2)Section 153(1)Section 69

142A is limited in its span only to determine the value of investment in respect of certain assets, such as, bullion, jewellery, valuable articles etc. In this section as well there is no power vested with A.O. to seek the help of Valuation Officer in respect of determination of capital gain

MANICK CHANDRA PAUL,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 614/KOL/2024[2014-15]Status: DisposedITAT Kolkata02 Jul 2024AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2014-15

For Appellant: Shri S. K. Tulsiyan, AdvocateFor Respondent: Shri Chandan Das, Addl. CIT, Sr. DR
Section 143(3)Section 2(47)Section 250Section 55ASection 80

142A of the Act before finally computing the capital gains/loss in the hands of the assessee and the Ld. CIT(A) has illogically upheld such unlawful action of the AO on the sole allegation that the valuer visited the property after the assessee sold the same. 4. That, without any prejudice to the above, the Ld. CIT(A) erred

SUSHIL MITRUKA,SILIGURI vs. P.C.I.T., SILIGURI

In the result, appeal of the assessee stands allowed

ITA 490/KOL/2025[2018-2019]Status: DisposedITAT Kolkata10 Jul 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 142ASection 143(3)Section 147Section 148Section 263Section 68

capital gain, house property and Sushil Mitruka ITA Nos. 487 to 490/Kol/2025 AYs 2014-15 to 2016-17 & 2018-19 other sources. The case of the assessee was reopened u/s. 147 of the Act by issuing notice u/s. 148 on 30.03.2021 which was complied with by the assessee by filing the return of income on 30.04.2021 declaring total income

SUSHIL MITRUKA,SILIGURI vs. P.C.I.T., SILIGURI

In the result, appeal of the assessee stands allowed

ITA 487/KOL/2025[2014-2015]Status: DisposedITAT Kolkata10 Jul 2025AY 2014-2015

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 142ASection 143(3)Section 147Section 148Section 263Section 68

capital gain, house property and Sushil Mitruka ITA Nos. 487 to 490/Kol/2025 AYs 2014-15 to 2016-17 & 2018-19 other sources. The case of the assessee was reopened u/s. 147 of the Act by issuing notice u/s. 148 on 30.03.2021 which was complied with by the assessee by filing the return of income on 30.04.2021 declaring total income

SUSHIL MITRUKA,SILIGURI vs. P.C.I.T., SILIGURI

In the result, appeal of the assessee stands allowed

ITA 488/KOL/2025[2015-2016]Status: DisposedITAT Kolkata10 Jul 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 142ASection 143(3)Section 147Section 148Section 263Section 68

capital gain, house property and Sushil Mitruka ITA Nos. 487 to 490/Kol/2025 AYs 2014-15 to 2016-17 & 2018-19 other sources. The case of the assessee was reopened u/s. 147 of the Act by issuing notice u/s. 148 on 30.03.2021 which was complied with by the assessee by filing the return of income on 30.04.2021 declaring total income

SUSHIL MITRUKA,SILIGURI vs. P.C.I.T., SILIGURI

In the result, appeal of the assessee stands allowed

ITA 489/KOL/2025[2016-2017]Status: DisposedITAT Kolkata10 Jul 2025AY 2016-2017

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 142ASection 143(3)Section 147Section 148Section 263Section 68

capital gain, house property and Sushil Mitruka ITA Nos. 487 to 490/Kol/2025 AYs 2014-15 to 2016-17 & 2018-19 other sources. The case of the assessee was reopened u/s. 147 of the Act by issuing notice u/s. 148 on 30.03.2021 which was complied with by the assessee by filing the return of income on 30.04.2021 declaring total income