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.

3 results for “capital gains”+ Rectification u/s 154clear

Sorted by relevance

Mumbai352Delhi275Bangalore138Chennai120Kolkata98Agra69Ahmedabad67Jaipur54Chandigarh53Pune42Hyderabad32Visakhapatnam30Indore28Surat27Lucknow23Nagpur18Cochin13Rajkot7Amritsar7Allahabad5Jodhpur5Patna5Cuttack4Raipur3Karnataka2Panaji2Varanasi1Himachal Pradesh1Kerala1Jabalpur1Telangana1

Key Topics

Section 15412Section 2509Section 1486Section 54B4Section 139(1)3Section 143(3)2Rectification u/s 1542

SHIKHAR CHAND JAIN, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR

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

ITA 555/RPR/2024[2011-12]Status: DisposedITAT Raipur20 Jan 2025AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 555/Rpr/2024 "नधा"रण वष" / Assessment Year : 2011-12 Shikhar Chand Jain Gali No.3, Ashok Vihar Colony, Near Bansal School, Pandri, Raipur-492 001 (C.G.) Pan : Achpj2931Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 142(1)Section 143Section 143(3)Section 154Section 250Section 250(6)

capital gain. Accordingly, all the grounds raised by the appellant are dismissed. 6. In the result, the appellant’s appeal is dismissed.” 5. Thereafter, the assessee filed an application seeking rectification u/s. 154

SANJAY KUMAR BAID,RAIPUR vs. INCOME TAX OFFICER, WARD 4(1), RAIPUR

In the result, appeal of the assessee is dismissed

ITA 57/RPR/2025[2017-18]Status: DisposedITAT Raipur18 Jun 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.57/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Sanjay Kumar Baid Arihant Bearing & Mill Stores, Opp. Deshbandhu School, Station Road, Raipur (C.G.)-492 001 Pan: Acipj2887L ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Adarsh Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 154Section 96

capital gain. Accordingly, the assessee filed a rectification application u/s.154 of the Income Tax Act, 1961 (for short ‘the Act’) wherein it has been stated that the said compensation received under RCTLAAR Act, 2013 is exempted from income as per Section 96 of the RCTLAAR Act, 2013 as well as in view of Circular No.36/2016, dated 25.10.2016 issued by CBDT

INCOME TAX OFFICER, JAGDALPUR vs. SHRI RAJA VIKRAM, BASTAR

ITA 347/RPR/2014[2007-08]Status: DisposedITAT Raipur02 Feb 2022AY 2007-08

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपीऱ सं. / Ita No. 347/Rpr/2014 नििाारण वर्ा / Assessment Year : 2007-08 The Income Tax Officer Dist. Bastar (C.G) .......अपीलार्थी / Appellant बिाम / V/S. Shri Raja Vikram P/O. M/S. Vikas Associate ( Engineers), Jeypore Road, Kumharpara, Jagdalpur, Dist. Bastar (C.G) Pan : Acopr6013N ……प्रत्यर्थी / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri G.N Singh, DR
Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 2(14)(iii)Section 54B

capital gain arising there from, the A.O reopened his CO No.83/RPR/2015 A.Y.2007-08 case u/s.147 of the Act. Qua the Notice u/s 148, dated 12.03.2012 the assessee requested that his Original return of income filed u/s 139(1) of the Act be treated as a return filed in compliance thereto. 4. During the course of assessment proceedings, it was observed