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2 results for “capital gains”+ Section 151Aclear

Sorted by relevance

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Key Topics

Section 1476Section 151A5Section 1484Section 143(2)3Section 2502Section 148A2Addition to Income2

TATUN GUHA,SILIGURI vs. I.T.O., WARD - 1(1),, SILIGURI

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

ITA 1644/KOL/2025[2013-2014]Status: DisposedITAT Kolkata27 Oct 2025AY 2013-2014

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2013-14 Tatun Guha………..………….……………………….……….……….……Appellant Namita Nilay, College Para, Siliguri, W.B - 734001.. [Pan: Ahbpg6041R] Vs. Ito, Ward-1(1), Siliguri………………………………….....……...…..…..Respondent Appearances By: Shri Sujit Basu & Rajib Mukherjee, Advocate, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 09, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 01.07.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”).

Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151ASection 250Section 282

capital gain was issued on 24.03.2022. The Assessing Officer did not accept the submission of the assessee being tenable and made an addition of Rs.2,63,44,488/- in the total income of the assessee. 3. Aggrieved by the said order, the assessee preferred appeal before the ld. CIT(A) wherein the appeal of the assessee has been dismissed

M.A. FINANCIAL SERVICES PVT. LTD.,,KOLKATA vs. ITO, WARD 4(1),, KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1273/KOL/2025[2018-2019]Status: DisposedITAT Kolkata25 Nov 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 148Section 148ASection 151ASection 250

capital gains of shares/equities and added to the total income of the assessee. Finally, ld. Assessing Officer determined the total assessed income of the assessee at Rs.2,16,07,140/-. 4. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A), who issued 7 (seven) notices for hearing to the assessee but except for seeking