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10 results for “capital gains”+ Section 17(1)(iv)clear

Sorted by relevance

Mumbai1,174Delhi1,005Bangalore307Chennai294Jaipur272Ahmedabad227Hyderabad205Chandigarh160Kolkata127Indore114Pune94Cochin92Raipur91Rajkot80Nagpur65Surat59Panaji40Visakhapatnam38Lucknow35Amritsar28Guwahati27Dehradun19Cuttack14Jodhpur12Patna10Agra9Allahabad8Varanasi5Ranchi1

Key Topics

Section 153A15Section 143(3)13Section 14810Addition to Income9Section 1478Section 2637Reopening of Assessment7Section 2506Search & Seizure6

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

ITA 180/PAT/2023[2013-14]Status: DisposedITAT Patna29 Jan 2025AY 2013-14

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

17. The Ld. Counsel for the assessee for the assessee in this respect has explained that the assessee had purchased the shares of GCM Securities on 03.04.2013 through IPO (initial public offering). The Ld. Counsel has submitted that the IPO was opened on 18.03.2013 and the assessee had purchased 6000 shares of GCM. The IPO was closed

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Capital Gains6
Section 133A5
Survey u/s 133A5
ITA 183/PAT/2023[2015-16]Status: DisposedITAT Patna29 Jan 2025AY 2015-16

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

17. The Ld. Counsel for the assessee for the assessee in this respect has explained that the assessee had purchased the shares of GCM Securities on 03.04.2013 through IPO (initial public offering). The Ld. Counsel has submitted that the IPO was opened on 18.03.2013 and the assessee had purchased 6000 shares of GCM. The IPO was closed

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

ITA 182/PAT/2023[2015-16]Status: DisposedITAT Patna29 Jan 2025AY 2015-16

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

17. The Ld. Counsel for the assessee for the assessee in this respect has explained that the assessee had purchased the shares of GCM Securities on 03.04.2013 through IPO (initial public offering). The Ld. Counsel has submitted that the IPO was opened on 18.03.2013 and the assessee had purchased 6000 shares of GCM. The IPO was closed

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

ITA 181/PAT/2023[2014-15]Status: DisposedITAT Patna29 Jan 2025AY 2014-15

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

17. The Ld. Counsel for the assessee for the assessee in this respect has explained that the assessee had purchased the shares of GCM Securities on 03.04.2013 through IPO (initial public offering). The Ld. Counsel has submitted that the IPO was opened on 18.03.2013 and the assessee had purchased 6000 shares of GCM. The IPO was closed

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

ITA 179/PAT/2023[2011-12]Status: DisposedITAT Patna29 Jan 2025AY 2011-12

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

17. The Ld. Counsel for the assessee for the assessee in this respect has explained that the assessee had purchased the shares of GCM Securities on 03.04.2013 through IPO (initial public offering). The Ld. Counsel has submitted that the IPO was opened on 18.03.2013 and the assessee had purchased 6000 shares of GCM. The IPO was closed

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

capital is received from this company. This fact demonstrates that reopening is based on vague reasons. 10. On the given set of facts, where the alleged unsecured loan/ cash creditors have already been examined by the ld. Assessing Officer in the regular assessment proceedings u/s 143(3) of the Act and there is no transaction at all between third party

DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 182/PAT/2022[2012-13]Status: DisposedITAT Patna08 Oct 2024AY 2012-13

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

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 269SSection 269TSection 271DSection 271E

gains; (ii)dividend; (iia)voluntary contributions received by a trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes or by an association or institution referred to in clause (21) or clause (23), or by a fund or trust or institution referred to in sub-clause (iv

ASHA DEVI L/H OF LATE GYAN CHAND PRASAD,PATNA vs. PR.CIT-1, PATNA

In the result, the appeal of the assessee is allowed

ITA 66/PAT/2021[2016-17]Status: DisposedITAT Patna13 Feb 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 10(37)Section 143(3)Section 263Section 3

17 is directed against the order dated 25.02.2021 passed by the ld. Pr. Commissioner of Income-tax – 1, Patna [hereinafter referred to as ‘the ‘ld. CIT(A)’]. The assessee has raised the following grounds of appeal: “1. For that the Learned Commissioner of Income Tax has erred in invoking power u/s 263 of the Income Tax Act and has also

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

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

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

17-06-2008 SBI-347 735724 4,70,000/- Satyendra Sharma 26-03-2009 Dena-285 975985 96,000/- Subhash Kumar 31-05-2008 PNB-9926 821336 1,50,000/- Subhash Kumar 08-09-2008 PNB-9926 797767 5,00,000/- Subodh Kumar 08-07-2008 SBI-347 735727 6,1 1,600/- Vinod Chandra 14-07-2008 Dena

ITO, WARD-2(1), PATNA vs. M/S SUN COMTECH PVT LTD, PATNA

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

ITA 108/PAT/2020[2011-12]Status: DisposedITAT Patna24 Jun 2025AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 143(3)Section 148Section 250

iv) Any other grounds that may be urged at the time of hearing.” 3. Brief facts of the case are that the assessee company is engaged in the business of commodity trading and the case was reopened by issuing notice u/s 148 of the Act. In response to the notice issued, the assessee filed the return of income showing total