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4 results for “capital gains”+ Section 271Dclear

Sorted by relevance

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Key Topics

Section 143(3)6Section 12A6Section 269S3Section 142(1)3Section 1443Penalty3Section 271(1)(b)2Section 2642Section 1272Capital Gains

SHRI GANESH RAMCHANDRA MORE,PANVEL vs. ITO, WARD-9(3), PUNE, PUNE

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

ITA 2747/PUN/2025[2017-18]Status: DisposedITAT Pune17 Apr 2026AY 2017-18
For Appellant: Shri B. C. Malakar &
Section 269Section 269SSection 275(1)(c)Section 45

capital gain on sale of land is enhanced to Rs. 30,00,000/- as sale consideration of the immovable property accepted by the appellant. 5.2 The acceptance of money on sale of immovable property is violation of provision of section 269SS of the Act and attract penalty as per provision of section 271D

MRS BALBIR KAUR BIRDIE ,MADHYA PRADESH vs. ITO 11(3), PUNE

In the result, the appeal of the Assessee is allowed

2
Addition to Income2
ITA 1466/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jan 2025AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 143(3)Section 144Section 264Section 271(1)(b)

capital gain, the assessee filed a revision petition u/sec.264 of the Act before the PCIT. The PCIT considered the said petition of the assessee and set aside the order passed u/sec.143(3) of the Act to the file of Assessing Officer to compute the income as per the provisions of law. Subsequently, the Assessing Officer issued two notices u/sec.142

SURESH BABANRAO JADHAV,,PUNE vs. INCOME-TAX OFFICER, WARD - 13(2),, PUNE

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

ITA 555/PUN/2018[2011-12]Status: DisposedITAT Pune18 Mar 2019AY 2011-12
For Appellant: NoneFor Respondent: Shri M. K. Verma
Section 143(3)Section 263Section 269SSection 271DSection 54F

capital gains were reinvested as per the provisions of section 54F of the Act. The Assessing Officer accepted the said claim of the assessee. However, the Assessing Officer noticed that the assessee took loan of Rs.50,000/- each from 10 persons totalling to Rs.5,00,000/-. The said amount was deposited in Janseva Sahakari Bank Ltd. as fixed deposits

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

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

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025
Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

271D and 271(1)(b)... and so on. An exercise of missing two\nseparate orders under one common order, is besides the law and\nwholly incorrect.\nD. Mis-match of authorities (without prejudice to main challenges)\nFrom a collective perusal of sections 12AA/12AB, etc. it reveals that,\npower to cancel \"registration\" u/s 12A/12AA/12AB exists with the\nsame authority which grants