BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

5 results for “capital gains”+ Section 200(3)clear

Sorted by relevance

Mumbai989Delhi814Bangalore460Chennai266Kolkata204Jaipur162Ahmedabad131Hyderabad122Pune69Raipur60Calcutta53Indore40Chandigarh32Surat28Karnataka26Cochin26Nagpur25Lucknow24SC15Rajkot13Telangana11Visakhapatnam8Dehradun8Guwahati7Amritsar7Ranchi6Jodhpur5Patna5Rajasthan5Agra3Cuttack3Orissa2Andhra Pradesh1Panaji1Punjab & Haryana1Allahabad1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 686Addition to Income3Natural Justice3

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI RAJ RAJESHWARI GUPTA,

The appeals are dismissed

ITA/46/2025HC Rajasthan24 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 68

capital gain entries by the assessee. He has relied on the judgment passed by the Delhi High Court in the case [2026:RJ-JP:12292-DB] (3 of 6) [ITA-44/2025] of Commissioner of Income-tax Vs. Nr Portfolio P. Ltd, 2013 SCC OnLine Del 6466, decided on 22.11.2013, more particularly para Nos.19, 23 and 31, which read

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI PAWAN GUPTA,

The appeals are dismissed

ITA/45/2025HC Rajasthan24 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 68

capital gain entries by the assessee. He has relied on the judgment passed by the Delhi High Court in the case [2026:RJ-JP:12292-DB] (3 of 6) [ITA-44/2025] of Commissioner of Income-tax Vs. Nr Portfolio P. Ltd, 2013 SCC OnLine Del 6466, decided on 22.11.2013, more particularly para Nos.19, 23 and 31, which read

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI SHAILENDRA KUMAR GUPTA,

The appeals are dismissed

ITA/44/2025HC Rajasthan24 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 68

capital gain entries by the assessee. He has relied on the judgment passed by the Delhi High Court in the case [2026:RJ-JP:12292-DB] (3 of 6) [ITA-44/2025] of Commissioner of Income-tax Vs. Nr Portfolio P. Ltd, 2013 SCC OnLine Del 6466, decided on 22.11.2013, more particularly para Nos.19, 23 and 31, which read