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.

4 results for “capital gains”+ Section 32(1)(iia)clear

Sorted by relevance

Mumbai90Delhi58Chandigarh50Raipur34Chennai19Bangalore18Ahmedabad12Hyderabad9Kolkata9Guwahati8Jaipur7Nagpur4Lucknow4Pune3Indore2SC2Visakhapatnam1Cochin1Jodhpur1Rajkot1

Key Topics

Section 1488Section 40A(3)6Addition to Income4Section 143(1)3Section 133(6)2Section 12A2Section 153C2Section 142(1)2Disallowance2

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

iia) any asset, not being an investment or deposit in any of the forms or modes specified in sub-section (5) of section 11, where such asset is not held by the trust or institution, otherwise than in any of the forms or modes specified in sub-section (5) of section 11, after the expiry of one year from

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

Unexplained Money2
Charitable Trust2
Undisclosed Income2

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

iia) any asset, not being an investment or deposit in any of the forms or modes specified in sub-section (5) of section 11, where such asset is not held by the trust or institution, otherwise than in any of the forms or modes specified in sub-section (5) of section 11, after the expiry of one year from

ABHAY BENARA,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, KANPUR

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

ITA 267/LKW/2017[2013-14]Status: DisposedITAT Lucknow13 Dec 2024AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Abhay Benara, The Deputy V. Commissioner Of Income C/O 24/4, The Mall Kanpur-208001. Tax, Central Circle-1 Kanpur. Pan:Adlpb2007Q (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl Cit(Dr) Date Of Hearing: 10 12 2024 Date Of Pronouncement: 13 12 2024 O R D E R

For Appellant: Shri Ashish Jaiswal, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 143(2)Section 57Section 68

Capital Gain (LTCG) of Rs.1,06,05,092/- and income from other sources of Rs.8,35,384/-, disallowance of interest of Rs.12,79,271/- and the addition of Rs.32,65,300/- u/s 68. The AO also made an addition of Rs.15,643/- being the income of minor. Aggrieved by this, the assessee preferred an appeal before

SURYA INTERNATIONAL PVT. LTD.,LUCKNOW vs. CENTRAL PROCESSING CENTRE, BANGALORE

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

ITA 323/LKW/2025[2020-21]Status: DisposedITAT Lucknow08 Jan 2026AY 2020-21

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(1)Section 2(8)Section 40A(3)

32,430/-. An intimation was issued to the assessee u/s 143(1) of the Act, wherein adjustments were made and total income was determined at Rs.2,30,50,770/- after the adjustment. The aforesaid adjustments included an amount of Rs.1,75,00,000/- on account of bank guarantee. Further, an adjustment of Rs.3,08,342/- was also made on account