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13 results for “capital gains”+ Unexplained Cash Creditclear

Sorted by relevance

Mumbai765 Delhi393 Jaipur238 Ahmedabad217 Chennai160 Kolkata126 Hyderabad121 Cochin99 Bangalore89 Indore78 Nagpur71 Pune70 Chandigarh61 Surat49 Amritsar32 Rajkot29 Panaji29 Guwahati28 Visakhapatnam28 Raipur26 Lucknow23 Jodhpur15 Patna13 Agra8 Jabalpur6 Ranchi6 Cuttack6 Dehradun1 Allahabad1

Key Topics

Section 153A18 Section 25013 Section 143(3)11 Section 6811 Section 14710 Addition to Income10 Section 1488 Section 69A6 Capital Gains6 Reopening of Assessment

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

capital gains as unexplained cash credit under section 68 - Whether Tribunal had rightly concluded that there was no merit in appeal

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

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

6

Search & Seizure5

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

capital gains as unexplained cash credit under section 68 - Whether Tribunal had rightly concluded that there was no merit in appeal

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

capital gains as unexplained cash credit under section 68 - Whether Tribunal had rightly concluded that there was no merit in appeal

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

capital gains as unexplained cash credit under section 68 - Whether Tribunal had rightly concluded that there was no merit in appeal

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

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

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

capital gains as unexplained cash credit under section 68 - Whether Tribunal had rightly concluded that there was no merit in appeal

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)

gains of business or profession’ or “income from other sources” shall be determined according to the method of accountancy followed by the assessee, but such method ought to be in accordance with the conditions enumerated in sub- clause (2) of this section. The sub-clause (2) further provides that Central Government would notify in its Official Gazette from time

ZAIMUR RAHMAN,EAST CHAMPARAN vs. INCOME TAX DEPARTMENT, NFAC, DELHI

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

ITA 321/PAT/2025[2015-16]Status: DisposedITAT Patna07 Oct 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 149Section 250Section 68Section 69A

unexplained cash credit under section 68 read with section 115BBE of the Act and assessed the same under the Act. I.T.A. No.: 321/PAT/2025 Assessment Year: 2015-16 Zaimur Rahman. 11. For that the ld. Commissioner of Income Tax (Appeal) as well as the ld. assessing officer, without giving any opportunity, much less sufficient opportunity, has erred in holding that Rs.11

BHARTISH KUMAR,PATNA vs. ACIT CENTRAL CIRCLE 1, PATNA

In the result, these appeals filed by the assessee are allowed for statistical purposes

ITA 304/PAT/2023[2017-18]Status: DisposedITAT Patna23 Apr 2025AY 2017-18

Bench: the First Appellate Authority, the status of the decision is as under:

Section 143(3)Section 153ASection 250Section 68Section 69A

cash credits in the bank account, other than during the demonetisation period. Assessment Year 2018-19 (i) An amount of Rs. 4,20,000/- has been added on account of alleged unexplained addition to capital, which has been treated u/s 68 of the Act. (ii) An amount of Rs. 2,00,000/- has been added on account of alleged advance

BHARTISH KUMAR,PATNA vs. ACIT CENTRAL CIRCLE 1, PATNA

In the result, these appeals filed by the assessee are allowed for statistical purposes

ITA 305/PAT/2023[2018-19]Status: DisposedITAT Patna23 Apr 2025AY 2018-19

Bench: the First Appellate Authority, the status of the decision is as under:

Section 143(3)Section 153ASection 250Section 68Section 69A

cash credits in the bank account, other than during the demonetisation period. Assessment Year 2018-19 (i) An amount of Rs. 4,20,000/- has been added on account of alleged unexplained addition to capital, which has been treated u/s 68 of the Act. (ii) An amount of Rs. 2,00,000/- has been added on account of alleged advance

BHARTISH KUMAR,PATNA vs. ACIT CENTRAL CIRCLE 1, PATNA

In the result, these appeals filed by the assessee are allowed for statistical purposes

ITA 306/PAT/2023[2019-20]Status: DisposedITAT Patna23 Apr 2025AY 2019-20

Bench: the First Appellate Authority, the status of the decision is as under:

Section 143(3)Section 153ASection 250Section 68Section 69A

cash credits in the bank account, other than during the demonetisation period. Assessment Year 2018-19 (i) An amount of Rs. 4,20,000/- has been added on account of alleged unexplained addition to capital, which has been treated u/s 68 of the Act. (ii) An amount of Rs. 2,00,000/- has been added on account of alleged advance

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

unexplained cash credit. 6. The assessee challenged the reopening being bad in law and illegal before the ld. CIT(Appeals) stating that all the information relating to the alleged cash credits have been examined by the ld. Assessing Officer in the proceeding under section 143(3) of the Act and there being no fresh information /material with the ld. Assessing

PRABHU DAYAL BHARTIYA ,PATNA vs. DC/AC CIRCLE-4, PATNA, PATNA

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

ITA 372/PAT/2025[2013-14]Status: DisposedITAT Patna15 Oct 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.372/Pat/2025 Assessment Year: 2013-14 Prabhu Dayal Bhartiya (Huf)….………. …………………....Appellant 701, Shanti Kunj, Chajjubagh, Patna, Bihar- 800001.. [Pan: Aachp7738Q] Vs. Dc/Ac, Circle-4, Patna…....…..……………..………………….…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : October 15, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Is Directed By The Assessee Against The Order Dated 16.07.2025 Passed By The Nfac Under Section 250 Of The Income-Tax Act, 1961. 2. Brief Facts Of The Case Are That The Assessee, A Hindu Undivided Family (Huf), Filed Its Return Of Income For The Assessment Year 2013– 14 Declaring A Total Income Of ₹6,120/-. The Case Was Reopened Under Section 147 Of The Income-Tax Act, 1961 On The Basis Of Information Received From The Investigation Wing That The Assessee Was A Beneficiary Of Accommodation Entries In The Form Of Long-Term Capital Gains (Ltcg) From The Sale Of Shares Amounting To ₹55,16,804/- Received From M/S. Aayan Commercial Pvt. Ltd. & Its Associate Concerns. It

Section 10(38)Section 147Section 148Section 250Section 68

Capital Gains (LTCG) from the sale of shares amounting to ₹55,16,804/- received from M/s. Aayan Commercial Pvt. Ltd. and its associate concerns. It I.T.A. No.372/Pat/2025 Prabhu Dayal Bhartiya (HUF) was further reported that the assessee had claimed exemption of ₹36,95,540/- under section 10(38) of the Act on account of such alleged bogus LTCG. Accordingly, after

AMRENDRA PRATAP SINGH,VARANASI vs. INCOME TAX OFFICER WARD- 3(1), GAYA

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

ITA 101/PAT/2025[2012-13]Status: DisposedITAT Patna07 Oct 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 144Section 147Section 250Section 251Section 69A

unexplained income u/s 69A of the Act and I.T.A. No.: 101/PAT/2025 Assessment Year: 2012-13 Amrendra Pratap Singh. assessed the same under Section 115BBE of the Act, solely on the basis of some information shared by the Assistant Director of Income Tax (Inv.), Unit- 1, Varanasi, notwithstanding the fact that the said amount was from sale of ancestral agricultural land