BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

2 results for “capital gains”+ Section 254clear

Sorted by relevance

Mumbai1,221Delhi656Surat286Bangalore281Chennai237Ahmedabad192Jaipur168Kolkata149Karnataka123Cochin117Chandigarh99Hyderabad80Pune80Calcutta53Raipur50Indore46Nagpur20Lucknow19Rajkot17Guwahati16SC13Amritsar12Jabalpur11Cuttack10Panaji10Visakhapatnam10Varanasi9Telangana9Agra7Jodhpur6Kerala3Rajasthan2Punjab & Haryana2Ranchi1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1Allahabad1

Key Topics

Section 1432Addition to Income2

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)

capital gain arising on sale of 330 equity shares has to be taxed in the block period. It upheld the second order passed by the CIT(A) and further it observed that the Tribunal cannot review its own order and considering the scope of Section 254

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 143
Section 271

254 CTR 0338; Commissioner of Income Tax v. Unique Mercantile Service (P) Ltd., (2015) 122 DTR Judgments 277; Snesh Resort Pvt. Ltd. v. DY.C.I.T., Tax Appeal No.113 of 2004 decided by High Court of Gujarat on 18.11.2014 & Commissioner of Income Tax and another v. Dinesh Kumar Goel, (2011) 239 CTR 0046. 7. We have heard learned counsel for both