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113 results for “capital gains”+ Section 10(38)clear

Sorted by relevance

Mumbai1,703 Delhi1,112 Jaipur342 Ahmedabad338 Chennai332 Bangalore274 Hyderabad260 Kolkata240 Indore153 Chandigarh143 Pune113 Cochin102 Raipur99 Rajkot66 Nagpur66 Surat59 Lucknow56 Amritsar41 Visakhapatnam37 Cuttack37 Guwahati28 Dehradun25 Ranchi19 Patna17 Jodhpur16 Agra12 Jabalpur10 Allahabad7 Varanasi6 Panaji5

Key Topics

Section 143(3)78 Section 14865 Section 143(2)51 Addition to Income51 Section 10(38)47 Section 6844 Section 14738 Section 13231 Section 54B26 Long Term Capital Gains

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

38,145/- which is declared as long-term capital gain exempt under section 10(38) of the Income Tax Act by holding

Showing 1–20 of 113 · Page 1 of 6

26

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

section 10(38) of the Act. The assessee is one of the beneficiaries of this penny stock company\nlisted on BSE Script Code 531769. It was stated that this company has been used to facilitate introduction of\nunaccounted income of members or beneficiaries in the form of exempt capital gain

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

section 10(38) of the Act. The assessee is one of the beneficiaries of this penny stock company\nlisted on BSE Script Code 531769. It was stated that this company has been used to facilitate introduction of\nunaccounted income of members or beneficiaries in the form of exempt capital gain

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

section 10(38) of the Act. The assessee is one of the beneficiaries of this penny stock company\nlisted on BSE Script Code 531769. It was stated that this company has been used to facilitate introduction of\nunaccounted income of members or beneficiaries in the form of exempt capital gain

SMT. SUMANDEVI DINESHKUMAR TULSYAN,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(5),, NASHIK

ITA 814/PUN/2018[2014-15]Status: DisposedITAT Pune28 Nov 2025AY 2014-15

Section 10(38)Section 133ASection 142(1)Section 143(2)Section 144A

capital gain, as long term\ncapital gain is exempt under section 10(38) of the Act.\nThe Principal CIT (A) and the Tribunal

DINESHKUMAR RAMCHANDRA TULSYAN (HUF),,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(5),, NASHIK

In the result, both the appeals filed by the assessee are partly allowed

ITA 813/PUN/2018[2014-15]Status: DisposedITAT Pune28 Nov 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15 Dineshkumar Ramchandra Tulsyan (Huf) Ito, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 Pan: Aachd5953R (Appellant) (Respondent) Assessment Year : 2014-15 Smt. Sumandevi Dineshkumar Tulsyan Ito, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 Pan: Ackpt1322Q (Appellant) (Respondent)

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Rajesh Haladkar (through virtual)

Section 10(38)Section 133ASection 142(1)Section 143(2)Section 144A

38) of section 10 and treating long term capital gain as taxable and the learned Commissioner of Income Tax (Appeals

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

section 10(38) of the Act. The assessee was one of the beneficiaries of this penny stock company listed on BSE with Scrip Code 517534. Also it was stated that this company has been used to facilitate introduction of unaccounted income of members or beneficiaries in the form of exempt 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

section 10(38) of the Act. The assessee was one of the beneficiaries of this penny stock company listed on BSE with Scrip Code 517534. Also it was stated that this company has been used to facilitate introduction of unaccounted income of members or beneficiaries in the form of exempt 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

section 10(38) of the Act. The assessee was one of the beneficiaries of this penny stock company listed on BSE with Scrip Code 517534. Also it was stated that this company has been used to facilitate introduction of unaccounted income of members or beneficiaries in the form of exempt 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

section 10(38) of the Act. The assessee was one of the beneficiaries of this penny stock company listed on BSE with Scrip Code 517534. Also it was stated that this company has been used to facilitate introduction of unaccounted income of members or beneficiaries in the form of exempt 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 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

section 10(38) of the Act. The assessee was one of the beneficiaries of this penny stock company listed on BSE with Scrip Code 517534. Also it was stated that this company has been used to facilitate introduction of unaccounted income of members or beneficiaries in the form of exempt 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

section 10(38) of the Act. The assessee was one of the beneficiaries of this penny stock company listed on BSE with Scrip Code 517534. Also it was stated that this company has been used to facilitate introduction of unaccounted income of members or beneficiaries in the form of exempt 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

section 10(38) of the Act. The assessee was one of the beneficiaries of this penny stock company listed on BSE with Scrip Code 517534. Also it was stated that this company has been used to facilitate introduction of unaccounted income of members or beneficiaries in the form of exempt capital gain

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

section 10(38) of the Act. The assessee was one of the beneficiaries of\nthis penny stock company listed on BSE with Scrip Code 517534. Also it was\nstated that this company has been used to facilitate introduction of unaccounted\nincome of members or beneficiaries in the form of exempt capital gain

ITO, NASHIK vs. ANKIT NARESH TULSIAN, NASHIK

In the result, appeal of the Revenue is dismissed

ITA 2233/PUN/2024[2014]Status: DisposedITAT Pune28 Nov 2025

For Appellant: Shri Pramod S Shingte, CAFor Respondent: Shri Uodol Raj Singh, DR

Section 10(38)Section 115BSection 131Section 132Section 133ASection 144Section 147Section 148Section 250Section 69A

Capital Gains (LTCG) of Rs.1,00,08,355/- from the sale of 200,000 shares of Mishkafin Finance and Trading Ltd. (MFTL), claiming exemption under Section 10(38

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

ITA 1561/PUN/2024[2015-16]Status: DisposedITAT Pune27 Oct 2025AY 2015-16

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

For Appellant: S/Shri Suchek Anchaliya and Tushar NagoriFor Respondent: Shri Amit Bobde, CIT

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153A

capital gain and claim bogus exemption, the Revenue was justified in denying exemption under Section 10(38) and treating such

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

ITA 1560/PUN/2024[2014-15]Status: DisposedITAT Pune27 Oct 2025AY 2014-15

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

For Appellant: S/Shri Suchek Anchaliya and Tushar NagoriFor Respondent: Shri Amit Bobde, CIT

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153A

capital gain and claim bogus exemption, the Revenue was justified in denying exemption under Section 10(38) and treating such

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

ITA 498/PUN/2025[2014-15]Status: DisposedITAT Pune27 Oct 2025AY 2014-15

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

For Appellant: S/Shri Suchek Anchaliya and Tushar NagoriFor Respondent: Shri Amit Bobde, CIT

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153A

capital gain and claim bogus exemption, the Revenue was justified in denying exemption under Section 10(38) and treating such

MR POPATRAO DASHRATHRAO SURYAWANSHI,PUNE vs. INCOME TAX OFFICER, WARD-7(4), PUNE, PUNE

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

ITA 234/PUN/2024[2017-18]Status: DisposedITAT Pune21 Jan 2026AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Mr. Popatrao Dashrathrao Suryawanshi Ito, Ward 7(4), Pune S.No.38, Tingre Nagar, Havaldar Mala, Vs. Vishrantwadi, Pune – 411015 Pan: Adhps2643F (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Manish Mehta, Addl.Cit Date Of Hearing : 19-01-2026 Date Of Pronouncement : 21-01-2026 O R D E R

For Appellant: Shri Suhas BoraFor Respondent: Shri Manish Mehta, Addl.CIT

Section 142(1)Section 143(2)Section 45(2)Section 54BSection 54F

38, Tingre Nagar, Havaldar Mala, Vs. Vishrantwadi, Pune – 411015 PAN: ADHPS2643F (Appellant) (Respondent) Assessee by : Shri Suhas Bora Department by : Shri Manish Mehta, Addl.CIT Date of hearing : 19-01-2026 Date of pronouncement : 21-01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated

ASHOK VIJAYKUMAR KOTECHA,JALGAON vs. ACIT, CIRCLE 1, JALGAON, JALGAON

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

ITA 1453/PUN/2023[2011-12]Status: DisposedITAT Pune24 Feb 2025AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2011-12

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Uma Shankar Prasad

Section 143(3)Section 147Section 148Section 153A

capital gain claimed as exempt by the assessee u/s 10(38) of the Act as bogus. The Assessing Officer further made addition of Rs.9,15,732/- u/s 69C of the Act being the commission paid in cash for arranging such accommodation entries which has not been recorded in the books of account. Thus, the Assessing Officer determined the total income