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 234B(3)clear

Sorted by relevance

Mumbai811Delhi806Bangalore470Ahmedabad171Jaipur101Chennai94Kolkata92Hyderabad86Pune66Chandigarh38Nagpur35Indore32Visakhapatnam28Karnataka16Surat16Rajkot12Amritsar12Agra11Patna11Lucknow10Ranchi9Jodhpur7Telangana6Cuttack5Jabalpur4SC4Guwahati3Raipur2Cochin2Dehradun2Panaji1Allahabad1

Key Topics

Section 54B2Addition to Income2

SMT SANTOSHI WARE,BHILAI(CG) vs. THE INCOME TAX OFFICER-2, RAIPUR (CG)

Appeal of the assessee is partly allowed for statistical purpose

ITA 34/BIL/2016[2011-12]Status: DisposedITAT Raipur25 Oct 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 234BSection 54B

Capital Gain in the hands of the appellant overlooking the fact that the property was jointly inherited by the appellant along with her brothers 2 and sisters and she was owner of only 1/6 share in the property. 3. In the facts and circumstances of the case the Ld. Commissioner of Income-tax (Appeals) has erred in not addressing

ANAND KUMAR BANSAL,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR -1, RAIPUR

In the result, appeal of the assessee is dismissed

ITA 133/RPR/2025[2013-14]Status: HeardITAT Raipur13 Nov 2025
AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.133/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 Anand Kumar Bansal Madhya Nagari Chowk, Bilaspur (C.G.)-495 001 Pan: Ahnpb0374N

For Appellant: NoneFor Respondent: Ms. Manisha Kinnu, CIT-DR
Section 147Section 263

Capital Gain to the tune of Rs.754202 (31,91,000- 2616345+298400-118853) arrives which has been escaped from assessment in the hands of the deceased Shri Vishun Prasad Agrawal. But perusal of the record reveals that instead of taking the income from STCG the deceased has considered it as business income of Rs.178902/-. Hence, the case was reopened u/s.148