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3 results for “capital gains”+ Section 245C(1)clear

Sorted by relevance

Mumbai17Delhi10Jaipur5Agra5Kolkata3Indore2Lucknow1Bangalore1Surat1Telangana1

Key Topics

Section 14816Section 271E6Section 245C(1)4Section 269T3Reopening of Assessment3Section 143(1)2Section 292B2Section 1472Section 245F2Reassessment

DCIT, CC-4(4), KOLKATA, KOLKATA vs. M/S MANI SQUARE LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1052/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69

Capital gains" but the assessee did not file the return. Pursuant to the notice under section 148 of the Income-tax Act, 1961, the assessee filed his return in the status of individual. The Assessing Officer completed the assessment treating the status of the assessee as Hindu undivided family as against individual. This was confirmed by the Commissioner (Appeals

2

DCIT,CC-4(4), KOLKATA, KOLKATA vs. M/S MANI SQUARE LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1053/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69

Capital gains" but the assessee did not file the return. Pursuant to the notice under section 148 of the Income-tax Act, 1961, the assessee filed his return in the status of individual. The Assessing Officer completed the assessment treating the status of the assessee as Hindu undivided family as against individual. This was confirmed by the Commissioner (Appeals

MRS. SHARMILA GHOSH,HOOGHLY vs. JCIT, RANGE-24, HOOGHLY, HOOGHLY

In the result the appeal of the assessee is allowed

ITA 2054/KOL/2016[2010-11]Status: DisposedITAT Kolkata21 Mar 2018AY 2010-11

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(1)Section 148Section 245CSection 245DSection 245HSection 269TSection 271E

capital gains, dividend income, interest income and agricultural income. The assessee had filed original return of income declaring total income of Rs.3,93,199/-. The return of income was processed u/s 143(1) of the Act on 25.06.2013. Thereafter, the appellant had filed an application on 25.06.2013 u/s 245C of the Act before the ld. Settlement Commission for A.Y.2007-08