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.

10 results for “capital gains”+ Section 139(9)clear

Sorted by relevance

Mumbai631Delhi414Jaipur289Chennai267Bangalore199Hyderabad177Ahmedabad151Kolkata141Chandigarh113Indore81Pune75Cochin72Nagpur63Raipur58Surat48Guwahati35Lucknow33Rajkot29Amritsar24Visakhapatnam19Jodhpur16Cuttack15Panaji11Dehradun10Patna10Allahabad8Jabalpur6Ranchi6Agra4

Key Topics

Section 14716Addition to Income9Section 143(3)8Section 235Section 1485Section 2503Section 142(1)3Section 1392Section 143(1)2Capital Gains

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 33/PAT/2020[2013-14]Status: HeardITAT Patna07 Nov 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

capital gain should not be added to the income of the assessee due to non declaration of the same in the return of income. The ld. A.R argued that by misconstruing the provisions of section 139(9

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 89/PAT/2020[2012-13]Status: HeardITAT Patna
2
Reopening of Assessment2
07 Nov 2023
AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

capital gain should not be added to the income of the assessee due to non declaration of the same in the return of income. The ld. A.R argued that by misconstruing the provisions of section 139(9

ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 94/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

capital gain should not be added to the income of the assessee due to non declaration of the same in the return of income. The ld. A.R argued that by misconstruing the provisions of section 139(9

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 96/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

capital gain should not be added to the income of the assessee due to non declaration of the same in the return of income. The ld. A.R argued that by misconstruing the provisions of section 139(9

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 98/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

capital gain should not be added to the income of the assessee due to non declaration of the same in the return of income. The ld. A.R argued that by misconstruing the provisions of section 139(9

SANGEETA GOEL,PATNA vs. CCIT, NFAC, PATNA

In the result, appeal of the assessee is allowed

ITA 211/PAT/2024[2013-14]Status: DisposedITAT Patna12 Apr 2024AY 2013-14

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 211/Pat/2024 Assessment Year: 2013-14 Sangeeta Goel Chief Commissioner Of Income-Tax/Nfac 506, Santosha Complex Vs Fraser Road Bander Bagicha Patna - 800001 [Pan: Acbpg0887A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Tulsiyan, Advocate Revenue By : Shri Sushil Kumar Mishra, Jcit D/R सुनवाई क" तारीख/Date Of Hearing : 06/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 12/04/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”) Dt. 30/11/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. A. That The Initiation Of Proceeding U/S 147 R.W.S 148 Of The It Act, 1961 Based On Alleged Information Of Bogus Trade Amounting To Rs. 35,09,213/- In The Shares & Securities Of M/S Ayaan Commercial Pvt Ltd Being Bereft Of Fact & Assessee Having Not Carried On Any Such Transaction, The Assumption Of Jurisdiction U/S 147 Of The It Act, 1961 Is Bad In Law. B. That The Ld. A.O. Having Rejected The Objection Of The Assessee Although These Facts Are Brought On Record His Action In Doing So Is Bad In Law. C. That The Reopening U/S 147 Was Based On Mere Suspicion & Surmises, The Proceeding U/S 147 R.W.S. 148 Of The It Act, 1961 Is Bad In Law.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Sushil Kumar Mishra, JCIT D/R
Section 143(1)Section 147Section 148Section 250

139(1) of the Act. Now for reopening such assessment after lapse of four years, the Assessing Officer should have reason to believe that the assessee has not disclosed truly and fully all material facts necessary for the assessment and for this purpose reasons are recorded before initiating the reassessment proceedings. For the sake of convenience, we again go through

PUNRASAR JUTE PARK LIMITED,PURNEA vs. CIT, PURNEA

In the result, the appeal of the assessee is allowed

ITA 432/PAT/2024[2015-16]Status: DisposedITAT Patna05 Sept 2024AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 142(2)Section 143(1)Section 143(3)Section 147Section 148

9 Punrasar Jute Park Limited assessee in the form of copy of confirmation, income tax return, Bank account statement, audit report etc. It is also observed that ld. Assessing Officer issued notices under section 133(6) of the Act to both the loan creditor companies to which sufficient compliance was made along with the documents asked

VIVEK KUMAR RANA,PATNA vs. ASSESSEMENT UNIT, DELHI

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

ITA 115/PAT/2025[2016-17]Status: DisposedITAT Patna24 Jun 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 115/Pat/2025 Assessment Year: 2016-2017 Vivek Kumar Rana,…….……….………..………Appellant 101, Artak Apartment, Ashiana Road, B.V. College, S.O. Rukanpura, Patna-800014, Bihar [Pan:Adhpr8630D] -Vs.- Assessment Unit, Delhi,………………….…....Respondent Ito/Nfac, Delhi Appearances By: Shri Manish Sinha, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 17, 2025 Date Of Pronouncing The Order: June 24, 2025 O R D E R

Section 139Section 271(1)(c)

capital gain and initiated penalty proceedings under section 271(1)(c) of the Act for concealment of income and furnishing of inaccurate particulars of income. Thus ld. Assessing Officer determined the total income of the assessee at Rs.47,99,250/- (income as per return of income filed u/s 139 amounting to Rs.36,28,740/- plus undisclosed LTCG of Rs.11

MASUDAN TANTI,BHAGALPUR vs. CIT, NFAC, DELHI

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

ITA 29/PAT/2023[2013-14]Status: DisposedITAT Patna22 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2013-14

For Appellant: Shri R. N. Bedi, CAFor Respondent: Dr. Lalita Kumari, Sr. DR
Section 142(1)Section 147Section 148Section 250Section 44

9. Sir, it will be completely wrong to treat whole deposit in income. That all the deposit are nothing but it is cash sales. Which has been deposited in bank. 4. 10. That the cash deposits are not made in any single day but on different days cash deposit are cash sales and withdrawals arefor the purchase from the different

MAHENDRA PRASAD,EAST CHAMPARAN vs. ASSESSMENT UNIT, ITD, DELHI, DELHI

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

ITA 717/PAT/2024[2021-22]Status: DisposedITAT Patna20 May 2025AY 2021-22

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 139(1)Section 142(1)Section 144Section 145(3)Section 24Section 250Section 80C

139(1) of Act on 26.12.2021 declaring total income of Rs. 67,28,730/-. The assessee had declared income of Rs. 64,13,266/- under the head "Profits and Gains from I.T.A. No.: 717/PAT/2024 Assessment Year: 2021-22 Mahendra Prasad. Business or Profession" and income of Rs. 5,00,466/- under the head "Income from Other Sources". The assessee