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139 results for “capital gains”+ Reopening of Assessmentclear

Sorted by relevance

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Key Topics

Section 148181Section 147126Section 143(3)64Addition to Income58Section 143(2)35Reopening of Assessment32Section 10(38)31Long Term Capital Gains30Section 148A28Section 132

JAIBHAGWAN BANARASIDAS JINDAL,JALNA vs. THE INCOME TAX OFFICER, WARD-1, JALNA

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

ITA 2016/PUN/2024[2016-17]Status: DisposedITAT Pune27 Feb 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

For Appellant: Shri Jaiprakash BairagraFor Respondent: Shri Ramnath P Murkunde
Section 10(38)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

capital gain, reopened the assessment u/s 147 of the Act. Rejecting the various explanations given by the assessee, the Assessing

Showing 1–20 of 139 · Page 1 of 7

26
Capital Gains26
Section 25024

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

ITA 1565/PUN/2024[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19
For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(3)Section 147Section 148Section 153A

Assessing Officer has raised specific queries on the issue of long\nterm capital gain from sale of shares of NITSL and the assessee had replied to the\nsame, therefore, the reopening

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

ITA 497/PUN/2025[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14
Section 132Section 143(3)Section 147Section 148Section 153A

Assessing Officer has raised specific queries on the issue of long\nterm capital gain from sale of shares of NITSL and the assessee had replied to the\nsame, therefore, the reopening

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

ITA 1555/PUN/2024[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14
Section 132Section 143(3)Section 147Section 148Section 153A

Assessing Officer has raised specific queries on the issue of long\nterm capital gain from sale of shares of NITSL and the assessee had replied to the\nsame, therefore, the reopening

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 143/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

reopening of the assessment, the Assessing Officer in a speaking order rejected the objections raised by the assessee and completed the assessment u/s 143(3) / 147 wherein he disallowed the claim of long term capital gain

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 148/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

reopening of the assessment, the Assessing Officer in a speaking order rejected the objections raised by the assessee and completed the assessment u/s 143(3) / 147 wherein he disallowed the claim of long term capital gain

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 140/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

reopening of the assessment, the Assessing Officer in a speaking order rejected the objections raised by the assessee and completed the assessment u/s 143(3) / 147 wherein he disallowed the claim of long term capital gain

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 145/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

reopening of the assessment, the Assessing Officer in a speaking order rejected the objections raised by the assessee and completed the assessment u/s 143(3) / 147 wherein he disallowed the claim of long term capital gain

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 141/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

reopening of the assessment, the Assessing Officer in a speaking order rejected the objections raised by the assessee and completed the assessment u/s 143(3) / 147 wherein he disallowed the claim of long term capital gain

INCOME TAX OFFICER, WARD -1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 146/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

reopening of the assessment, the Assessing Officer in a speaking order rejected the objections raised by the assessee and completed the assessment u/s 143(3) / 147 wherein he disallowed the claim of long term capital gain

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 142/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

reopening of the assessment, the Assessing Officer in a speaking order rejected the objections raised by the assessee and completed the assessment u/s 143(3) / 147 wherein he disallowed the claim of long term capital gain

A.C.I.T ,WARDHA CIRCLE , WARDHA , WARDHA vs. M/S KAPIL SOLVEX PVT .LTD , YAVATMAL

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

ITA 221/NAG/2017[2009-20010]Status: Trans-OutITAT Pune26 Sept 2024

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2009-10

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(1)Section 147Section 148

reopening of the assessment because the return of income showed certain income declared. However, a capital gain of the assessee

RAJANI PRAKASH KASHID,KOLHAPUR vs. ITO, WARD 1(4), KOLHAPUR, KOLHAPUR

In the result, the appeal of assessee is allowed

ITA 608/PUN/2024[2011-12]Status: DisposedITAT Pune01 Oct 2024AY 2011-12

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri A.D. Kulkarni
Section 142(1)Section 148Section 2

Assessment Year (“AY”) 2011-12. 2. The assessee has raised the following grounds of appeal :- “1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) is not justified in confirming the charge of capital gain when the machinery provision of computing capital gain fails in the absence of cost of acquisition incurred

ITO, WARD-1(1), SOLAPUR, SOLAPUR vs. MS. KSHIRSAGAR FABRICS, SOLAPUR

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

ITA 97/PUN/2024[2009-10]Status: DisposedITAT Pune17 Sept 2024AY 2009-10

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2009-10

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sourabh Nayak, Addl. CIT
Section 143(3)Section 147Section 148Section 40A(3)

capital gain or casual income was not addressed, reopening of assessment to treat the long term capital gain as casual

INCOME TAX OFFICER, WARD 1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

ITA 147/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

reopening of the assessment, the Assessing Officer in a speaking order\nrejected the objections raised by the assessee and completed the assessment u/s\n143(3) / 147 wherein he disallowed the claim of long term capital gain

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

ITA 2011/PUN/2024[2016-17]Status: DisposedITAT Pune10 Mar 2025AY 2016-17
Section 143(3)Section 147Section 148Section 148ASection 151

gains from business was a subject\nmatter of consideration by the Assessing Officer during the original\nassessment proceedings leading to an order dated 12 October 2010. It\nwould therefore, follow that the reopening of the assessment by impugned\nnotice dated March 2013 is merely on the basis of change of opinion of the\nAssessing Officer from that held earlier during

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1126/PUN/2024[2017-18]Status: DisposedITAT Pune18 Dec 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

capital gain. It is this scrutiny assessment the respondent desired to reopen for which impugned notice within the period of 4 years

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1121/PUN/2024[2012-13]Status: DisposedITAT Pune18 Dec 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

capital gain. It is this scrutiny assessment the respondent desired to reopen for which impugned notice within the period of 4 years

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1124/PUN/2024[2015-16]Status: DisposedITAT Pune18 Dec 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

capital gain. It is this scrutiny assessment the respondent desired to reopen for which impugned notice within the period of 4 years

NAVJYOTI FARMING PRIVATE LIMITED,BELAPUR vs. ITO, WARD -3 , PANVEL

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

ITA 1020/PUN/2024[2012-13]Status: DisposedITAT Pune30 Dec 2024AY 2012-13

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2012-13

For Appellant: Shri Ashwani KumarFor Respondent: Shri Amol Khairnar, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

capital gains. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). Subsequently, the case was selected for scrutiny and statutory notices 2 u/s 143(2) and 142(1) of the Act dated 07.08.2013 were issued and served on the assessee, in response to which the assessee filed the requisite details