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.

6 results for “capital gains”+ Section 154clear

Sorted by relevance

Mumbai583Delhi409Bangalore163Chennai136Jaipur120Cochin92Ahmedabad83Kolkata63Pune63Chandigarh60Hyderabad53Raipur37Indore32Nagpur30Lucknow23Visakhapatnam21Guwahati21Surat20Jodhpur11Agra10Cuttack6Patna6Amritsar5Panaji4Rajkot4Allahabad2Jabalpur2Ranchi1Varanasi1

Key Topics

Section 143(3)7Addition to Income6Section 235Section 143(2)3

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

section 154 of the Act. Hence, the order made by the AO u/s 154 of the Act dated 24.02.2020 is hereby quashed on these grounds. In the result, the appeal of the appellant is allowed.” 9. The ld. A.R. vehemently submitted before the Bench that the order passed by the AO is absolutely bad in law as no notice

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
07 Nov 2023
AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

section 154 of the Act. Hence, the order made by the AO u/s 154 of the Act dated 24.02.2020 is hereby quashed on these grounds. In the result, the appeal of the appellant is allowed.” 9. The ld. A.R. vehemently submitted before the Bench that the order passed by the AO is absolutely bad in law as no notice

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

section 154 of the Act. Hence, the order made by the AO u/s 154 of the Act dated 24.02.2020 is hereby quashed on these grounds. In the result, the appeal of the appellant is allowed.” 9. The ld. A.R. vehemently submitted before the Bench that the order passed by the AO is absolutely bad in law as no notice

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

section 154 of the Act. Hence, the order made by the AO u/s 154 of the Act dated 24.02.2020 is hereby quashed on these grounds. In the result, the appeal of the appellant is allowed.” 9. The ld. A.R. vehemently submitted before the Bench that the order passed by the AO is absolutely bad in law as no notice

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

section 154 of the Act. Hence, the order made by the AO u/s 154 of the Act dated 24.02.2020 is hereby quashed on these grounds. In the result, the appeal of the appellant is allowed.” 9. The ld. A.R. vehemently submitted before the Bench that the order passed by the AO is absolutely bad in law as no notice

LAVANYA ESTATES PRIVATE LIMITED,PATNA vs. ITW WARD 2 (1) PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 342/PAT/2023[2017-18]Status: DisposedITAT Patna18 Nov 2024AY 2017-18

Bench: Shri Rajpal Yadav & Shri Rajesh Kumari.T.A. No. 342/Pat/2023 Assessment Year: 2017-18 Lavanya Estates Private Limited Vs Income Tax Officer, Kasim Colonydargah Road Ward 2(1), Mahendru, Sultanganj, Lok Nayak Bhawan, Dakbanglow, Patna-800 001 Patna, Bihar-800 006 [Pan : Aadcl0333R] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Ajay Kr. Shukla, DR
Section 142(1)Section 143(2)Section 143(3)Section 154

154 read with section 143(3) of the Income Tax Act, 1961 (the Act). 2. Besides the grounds raised in the memorandum of appeals , the assessee has also raised additional grounds before us which are reproduced hereunder “1. For that on the facts of the case the AO was wrong in adding other points when the scrutiny was fixed