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209 results for “capital gains”+ Capital Gainsclear

Sorted by relevance

Mumbai3,841 Delhi2,995 Chennai1,149 Ahmedabad874 Bangalore761 Jaipur744 Hyderabad695 Kolkata673 Pune547 Chandigarh380 Indore372 Cochin283 Surat277 Nagpur226 Raipur209 Visakhapatnam193 Rajkot163 Lucknow130 Agra119 Patna119 Amritsar113 Dehradun80 Panaji77 Cuttack68 Ranchi63 Guwahati62 Jodhpur59 Jabalpur51 Allahabad24 Varanasi11

Key Topics

Addition to Income70 Section 143(3)69 Section 14855 Section 14749 Section 25035 Disallowance32 Section 271(1)(c)31 Section 143(2)26 Section 26324

DCIT-1(1), BHILAI vs. VIJAYA DESHLAHRA, INDORE

In the result, ITA No. 92/RPR/2025 & C

ITA 92/RPR/2025[2013-14]Status: DisposedITAT Raipur03 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpia

For Appellant: Ms. Nisha Lahoti, CA (virtual)For Respondent: Shri S.L. Anuragi, CIT-DR

Section 10(38)Section 148Section 68

capital gains or from Long term capital gains. Thus, it is apparently clear that the amount

DCIT-1(1), BHILAI, BHILAI vs. VIJAYA DESHLAHRA, INDORE

In the result, ITA No. 92/RPR/2025 & C

Showing 1–20 of 209 · Page 1 of 11

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Long Term Capital Gains19

ITA 93/RPR/2025[2014-15]Status: Disposed

ITAT Raipur

03 Jul 2025

AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpia

For Appellant: Ms. Nisha Lahoti, CA (virtual)For Respondent: Shri S.L. Anuragi, CIT-DR

Section 10(38)Section 148Section 68

capital gains or from Long term capital gains. Thus, it is apparently clear that the amount

DCIT-1(1), BHILAI, BHILAI vs. VIJAYA DESHLAHRA, INDORE

In the result, ITA No. 92/RPR/2025 & C

ITA 94/RPR/2025[2015-16]Status: DisposedITAT Raipur03 Jul 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpia

For Appellant: Ms. Nisha Lahoti, CA (virtual)For Respondent: Shri S.L. Anuragi, CIT-DR

Section 10(38)Section 148Section 68

capital gains or from Long term capital gains. Thus, it is apparently clear that the amount

INCOME TAX OFFICER-1, RAIGARH vs. M/S SUMIT GLOBAL PVT. LTD, RAIGARH

In the result appeal of the revenue is partly allowed

ITA 97/RPR/2018[2013-14]Status: DisposedITAT Raipur09 Aug 2023AY 2013-14

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri V.K.Singh, CIT-DR

Capital gains accrue only on sale or any other transfer of capital asset. If the assessee, even

SHRI VIJAY TONDON,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 93/RPR/2022[2013-14]Status: DisposedITAT Raipur24 Aug 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 93/Rpr/2022 "नधा"रण वष" / Assessment Year : 2013-14 Shri Vijay Tondon, H.No.34, Sector-1, Shankar Nagar Road, Gitanjali Nagar, Raipur-492 001 (C.G.) Pan : Abupt1550H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sakshi Gopal Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 144Section 147Section 148Section 54

capital gain without any fact and circumstances.” 2. Succinctly stated, based on information, that the assessee, during the year

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. MESERSS T.C. BUILDCON PRIVATE LIMITED, RAIPUR

In the result CO filed by the assessee is allowed and the appeal filed by the revenue stands dismissed

ITA 173/RPR/2019[2011-12]Status: DisposedITAT Raipur27 Oct 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am Assistant Commissioner Of Vs M/S. Tc Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) Pan: Aacct4516F Cross Objection No. 26/Rpr/2019 (Arising Out Of Ita No. 173/Rpr/2019) (िनधा"रण वष" / Assessment Year : 2011-12) Assistant Commissioner Of Vs M/S. Tc Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) Pan: Aacct4516F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agrawal, Ca राज"व क" ओर से /Revenue By : Shri V.K. Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 16-08-2023 घोषणाक" तार"ख/Date : 27-10-2023 Of Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri V.K. Singh, CIT-DR

Section 142(1)Section 144Section 147Section 148

capital gains. Sub-section (1) thereof in particular provides for charging of tax on any profit or gain

MADHU GOYAL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 496/RPR/2024[2014-15]Status: HeardITAT Raipur17 Apr 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.496/Rpr/2024 "नधा"रण वष" /Assessment Year : 2014-15 Smt. Madhu Goyal D-36, Wallfort City, Bhatagaon, Raipur-492 001 (C.G) Pan: Aeypg1038E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sakshi Gopal Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 10(38)Section 143(2)Section 143(3)Section 144BSection 148Section 68

capital gain transactions by the assessee. That as per the aforesaid examination such transaction of capital gain

GREENONE CONSTRUCTION AND DEVELOPMENT PVT. LTD.,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 56/RPR/2022[2017-18]Status: DisposedITAT Raipur23 Jan 2023AY 2017-18

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 56/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Greenone Construction & Development Private Limited C21/22, 1St Floor Shyam Market, Pandri, Raipur (C.G.)-492 004 Pan : Aafcg5846C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1(C.G.) ……""यथ" / Respondent

For Appellant: Shri Praveen Goyal, CAFor Respondent: Shri Debashish Lahiri, CIT-DR

Section 10(37)Section 139(1)Section 143(3)Section 246ASection 263Section 96

capital gain pertaining to the amount which was received by it on acquisition of its lands situated at Nimora

RAHUL BAJPAI,IDGAH CHOWK vs. ACIT CIRCLE 1(1), SHRI RAM PLAZA

In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 348/RPR/2023[2014-2015]Status: DisposedITAT Raipur20 Jan 2025AY 2014-2015

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.348/Rpr/2023 "नधा"रण वष" / Assessment Year: 2014-15 Rahul Bajpai Idgah Chowk, Bilaspur Chhattisgarh-495 001 Pan: Aexpb4410L .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri R.B Doshi, CA

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 56(2)(vii)

capital asset and gain arising out sale of those land was treated as long term capital gain

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. HI-TECH ABRASIVE PRIVATE LIMITED, RAIPUR

In the result, cross objection filed by the assessee is dismissed

ITA 142/RPR/2018[2014-15]Status: DisposedITAT Raipur19 Jul 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.142/Rpr/2018 (Assessment Year: 2014-2015) Acit, Circle-2(1), Raipur Vs Hi-Tech Abrasive Pvt. Ltd. 740, Sector-B, Urla Industrial Area, Raipur Pan No. :Aaach 5950 M & Cross Objection No.14/Rpr/2018 (Arising Out Of Ita No.142/Rpr/2018) (Assessment Year: 2014-2015) Hi-Tech Abrasive Pvt. Ltd. Vs Acit, Circle-2(1), Raipur 740, Sector-B, Urla Industrial Area, Raipur Pan No. :Aaach 5950 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 14/07/2023 घोषणा क" तार"ख/Date Of Pronouncement : 19/07/2023

For Appellant: Shri R. B. Doshi, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR

Section 36Section 36(1)(va)Section 37Section 50

capital gain. In absence of any capital gain, the claim is not allowable. The learned AO drew

ASSISTANT COMMISSIONER OF INCOME TAX-1(1),, RAIPUR vs. SHRI SHARAD GOEL, RAIPUR

In the result appeal of the revenue stands dismissed, in terms of our observations herein above

ITA 93/RPR/2020[2011-12]Status: DisposedITAT Raipur07 Jul 2023AY 2011-12

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Smt. Ila M. Parmar, CIT-DR

Section 250(4)Section 45(3)

Capital Gain Tax. Further, as per section 45(3) of the income tax act, 1961 "The profit and gains

VIDYA BHUSHAN SHUKLA,BALODA BAZAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is dismissed

ITA 315/RPR/2025[2016-17]Status: HeardITAT Raipur05 Aug 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.315/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 Vidya Bhushan Shukla Near Gandhi Chowk, Baloda Bazar, Bhatapara (C.G.)-493 332 Pan: Ajgps4391F ........अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Praveen Khandelwal &For Respondent: Dr. Priyanka Patel, Sr. DR

Capital gain as the said land was clearly a capital asset as per law and has to be taxed

VIJAY KRISHNA BHANDARI,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 526/RPR/2024[2016-17]Status: DisposedITAT Raipur08 Jan 2025AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.526/Rpr/2024 "नधा"रण वष"/Assessment Year : 2016-17 Vijay Krishna Bhandari Mata Chowra Old Sarkanda, Bilaspur (C.G)-495 001 Pan: Akxpb0382P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 144Section 147Section 148Section 250Section 45Section 45(1)Section 50C(1)Section 50C(2)

capital gain on sale of land by applying sec.50C(1) without referring the matter to DVO for valuation

DEPUTY COMMISSIONER OF INCOME TAX-(1), RAIPUR, RAIPUR vs. AJAY GOLECHAA, RAIPUR

In the result, appeal of the Revenue is dismissed

ITA 454/RPR/2025[2014-15]Status: DisposedITAT Raipur20 Nov 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.454/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: None (Petition filed)For Respondent: Shri Ram Tiwari, CIT-DR

Section 10(38)Section 143(3)Section 271(1)(c)

capital gains arising from transactions in penny stock. 2. Whether the Ld. CIT(A) has erred in law and in facts

INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR vs. RAHUL KATHURIA, RAIPUR

In the result, appeal of the Revenue in ITA No

ITA 152/RPR/2025[2019-20]Status: DisposedITAT Raipur26 Nov 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.151 & 152/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 The Income Tax Officer/Income Tax Officer-3(1) Raipur (C.G.)

For Appellant: Shri V.K. Jindal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

capital gain of Rs.602532/-, short term capital loss of Rs.556736/- and intraday profit of Rs.46804/-. thus, in total

INCOME TAX OFFICER, RAIPUR vs. RAHUL KATHURIA, RAIPUR

In the result, appeal of the Revenue in ITA No

ITA 151/RPR/2025[2018-19]Status: DisposedITAT Raipur26 Nov 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.151 & 152/Rpr/2025 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 The Income Tax Officer/Income Tax Officer-3(1) Raipur (C.G.)

For Appellant: Shri V.K. Jindal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

capital gain of Rs.602532/-, short term capital loss of Rs.556736/- and intraday profit of Rs.46804/-. thus, in total

RAHUL BAJPAI,IDGAH CHOWK vs. DCIT CIRCLE 1(1), SHRI RAM PLAZA

In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 345/RPR/2023[2015-2016]Status: DisposedITAT Raipur29 Jan 2025AY 2015-2016

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.345/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Rahul Bajpai Idgah Chowk, Bilaspur Chhattisgarh-495 001 Pan: Aexpb4410L .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CA

Section 143(2)Section 143(3)Section 250Section 54BSection 54DSection 56(2)(vii)

capital asset and gain arising out of sale of land was disclosed as capital gain in his return

ANISH VISHNOI, RAIPUR,RAIPUR vs. ITO WARD 1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 764/RPR/2025[2015-16]Status: DisposedITAT Raipur05 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.764/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Anish Vishnoi New Bus Stand Baloda Bazar, Baloda Bazar S.O., Raipur (C.G.)-493 332 Pan: Aeapv0087J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 147Section 148Section 2(14)

Capital Gain, by considering the land at Village Magarchaba as Capital Asset and taking the total sale

SUNITHA NAIR, PALAKKAD,PALAKKAD vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR

In the result, the appeal of the assessee is allowed

ITA 125/RPR/2024[2011-12]Status: DisposedITAT Raipur04 Mar 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.125/Rpr/2024 "नधा"रण वष" /Assessment Year : 2011-12

For Appellant: Shri Sivadas Chettoor, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Capital Gain (LTCG) as under: “Sale Consideration : Rs.45,00,000/- Assessee’s share of sale consideration : Rs.22,50,000/- Indexed

RAHUL GUPTA(HUF),RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), RAIPUR

In the result, appeal of the assessee in ITA

ITA 190/RPR/2018[2015-16]Status: DisposedITAT Raipur12 May 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.190/Rpr/2018 "नधा"रण वष" / Assessment Year : 2015-16 Rahul Gupta (Huf) M-20, Sector-1, Avanti Vihar, Raipur (C.G.) Pan : Aamhr5784E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1), Raipur (C.G.). ……""यथ" / Respondent आयकर अपील सं./ Ita No.191/Rpr/2018 "नधा"रण वष" / Assessment Year : 2015-16 Rahul Gupta M-20, Sector-1, Avanti Vihar, Raipur (C.G.) Pan : Aexpg9423L .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1), Raipur (C.G.). ……""यथ" / Respondent आयकर अपील सं./ Ita No.192/Rpr/2018 "नधा"रण वष" / Assessment Year : 2015-16 Radhika Gupta M-20, Sector-1, Avanti Vihar, Raipur (C.G.) Pan : Aqfpm4577M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1), Raipur (C.G.). ……""यथ" / Respondent आयकर अपील सं./ Ita No.193/Rpr/2018 "नधा"रण वष" / Assessment Year : 2015-16 Pawan Gupta M-20, Sector-1, Avanti Vihar, Raipur (C.G.) Pan : Adcpg7808B .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1), Raipur (C.G.). ……""यथ" / Respondent : Shri R.B Doshi, Ca Revenue By : Shri Piyush Tripathi, Sr. Dr

For Respondent: Shri R.B Doshi, CA

Section 115BSection 133(6)Section 143(2)Section 143(3)

capital gain on sale of shares. 2. Ld. CIT(A) erred in confirming the addition of Rs. 5,40,000/- made