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9 results for “capital gains”+ Natural Justiceclear

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Key Topics

Section 260A4Deduction4Addition to Income4Section 1433Section 35D3Section 2602Section 2712Disallowance2Penalty

VIJAY SEHGAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II JALANDHAR

ITA/168/2016HC Punjab & Haryana30 Jul 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 158BSection 254(2)

natural justice, we direct the Assessing Officer to reduce the amount of capital gain in the assessment of regular return

M/S ROCKMAN CYCLES INDS. LTD. vs. COMMR. OF INCOME TAX, LDH. AND ANR.

The appeals are allowed and impugned orders are

ITA/244/2005HC Punjab & Haryana09 Feb 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 260
2
Capital Gains2
Section 37

JUSTICE MANISHA BATRA GAURAV ARORA 2023.04.21 14:57 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh ITA Nos. 244, 281, 282, 283 & 630 of 2005 2023:PHHC:056092-DB 2 Present: Mr. Akshay Bhan, Sr. Advocate with Mr. Shantanu Bansal, Advocate & Mr. Nishant Mishra, Advocate for the appellant (s). Ms. Pridhi Jaswinder Sandhu, Standing

BHARTI BHUSHAN JINDAL vs. COMMISSIONER OF INCOME TAX LUDHIANA

ITA/385/2014HC Punjab & Haryana03 Jul 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

Section 142(2)Section 143(2)Section 260ASection 271Section 36(1)(vii)Section 36(2)Section 41(1)Section 56Section 57

JUSTICE SUDEEPTI SHARMA Present:- Mr. Divya Suri, Advocate for the appellant. Mr. Ranvijay Singh, Senior Standing Counsel, for the respondent. ***** SUDEEPTI SHARMA, J. 1. The present appeal under Section 260A of the Income Tax Act, 1961 (for short, ‘IT Act’), for Assessment Year 2004-2005 is preferred against order dated 13.07.2012 passed by the Income Tax Appellate Tribunal, Chandigarh Bench

M/S KWALITY CAFE & RESTAURANT P LTD. vs. COMMISSIONER OF INCOME TAX AND ANR.

Appeal is dismissed

ITA/585/2006HC Punjab & Haryana18 Apr 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 260A

JUSTICE MANISHA BATRA Present: Mr. Akshay Bhan, Senior Advocate, with Mr. Shantanu Bansal, Advocate, for the appellant. Ms. Gauri Neo Rampal, Senior Standing Counsel, for the respondent. **** Ritu Bahri, J. (oral) The instant appeal under Section 260A of the Income Tax Act, 1961, has been filed against the order dated 07.04.2006 (Annexure A-3) passed by the Income Tax Appellate

CIT-I CHANDIGARH vs. M/S PB.INFO&COMM. TECH. CORP. LTD. CHD.

The appeals are dismissed

ITA/398/2009HC Punjab & Haryana18 Jan 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 271

JUSTICE MANISHA BATRA Argued by: Ms. Gauri Neo Rampal, Senior Standing Counsel, for the Income Tax-appellant. MANJU 2023.03.16 11:10 I attest to the accuracy and authenticity of this order / judgment Chandigarh Income Tax Appeal No.398 of 2009 (O&M) and other connected appeals -2- 2023:PHHC:037968-DB Mr. Pankaj Jain, Senior Advocate, with Mr. Sachin Bhardwaj, Advocate

INDERPAL SINGH AHUJA vs. THE ASSESSING OFFICER-CUM-A.C.I.T. ORS

ITA/338/2006HC Punjab & Haryana19 Feb 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260A

JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Kshitij Sharma, Sr. Advocate with Ms. Gurpreet Kaur Bhatti, Advocate for the appellant (in ITA-338-2006) and for respondent (ITA-117-2009) Ms. Urvashi Dhugga, Sr. Standing Counsel with Ms. Kavita, Advocate for Income Tax (in ITA-338-2006 and ITA-117-2009) *** JAGMOHAN BANSAL, J. (ORAL) 1. As common issues are involved

PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD

ITA/325/2016HC Punjab & Haryana04 Feb 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260ASection 80

JUSTICE AMARINDER SINGH GREWAL Present:- Ms. Urvashi Dugga, Advocate for the appellant Mr. Rohit Jain, Advocate (through V.C.) and Mr. Abhishek Sharma, Advocate for Mr. Vishal Gupta, Advocate for the assessee *** JAGMOHAN BANSAL, J. (ORAL) 1. The appellant through instant appeal under Section 260A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order

M/S MAJESTIC AUTO LTD vs. COMMISSIONER OF IT & ANR

ITA/290/2005HC Punjab & Haryana05 Dec 2025

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260Section 35D

JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Viren Sharma, Advocate with Mr. Yash Srivastava, Advocate for the appellant Mr. Vaibhav Gupta, Advocate for respondent-Income Tax *** JAGMOHAN BANSAL, J. (ORAL) 1. The appellant through instant petition under Section 260-A of Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 28.02.2005 passed by Income

M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.

ITA/109/2007HC Punjab & Haryana13 May 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

JUSTICE SUDE Akshay Bhan, Sr. Advocate with Shantanu Bansal, Advocate for t Ranvijay Singh, Sr. Standing Co -.- ases -1- JAB AND HARYANA ARH Decision:-13.05.2025 ding Co. Pvt. Ltd. ....Appellant hiana and Another ....Respondents ding Co. Pvt. Ltd. ....Appellant hiana and Another ....Respondents ding Co. Pvt. Ltd. ....Appellant hiana and Another ....Respondents GILL EEPTI SHARMA h the appellant. ounsel