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5 results for “capital gains”+ Section 156clear

Sorted by relevance

Mumbai535Delhi533Bangalore241Chennai164Ahmedabad139Karnataka119Jaipur117Hyderabad105Kolkata97Cochin76Raipur75Chandigarh57Calcutta52Pune52Panaji39Indore34Surat22Lucknow20Nagpur20SC15Agra14Cuttack10Guwahati10Rajkot9Visakhapatnam8Telangana7Dehradun6Amritsar5Ranchi5Varanasi5Jabalpur3Rajasthan3Allahabad2A.K. SIKRI ROHINTON FALI NARIMAN1Orissa1Gauhati1Patna1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1Jodhpur1

Key Topics

Section 271(1)(c)20Section 153A10Section 1488Section 1476Section 132(1)6Addition to Income5Section 10(38)4Section 143(2)4Penalty4

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

In the result, appeal of the assessee is allowed

ITA 202/RAN/2019[2011-12]Status: DisposedITAT Ranchi13 Dec 2023AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

For Appellant: Shri Akshay Ringasia, FCAFor Respondent: Shri Pranob Kumar Koley, Sr. DR
Section 10(38)Section 143(2)Section 147Section 148Section 234A

capital gain claimed as exempt by the assessee. Ld. CIT(A) in the first appeal has confirmed the addition so made. 7. Before us, Ld. Counsel for the assessee has placed on record a paper book containing 218 pages. Ld. Counsel for the assessee emphasized that the approval from the competent authority for issuing notice u/s. 148 was obtained

Section 234C3
Long Term Capital Gains2
Penny Stock2

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT,CIRCLE-1(1),, JAMSHEDPUR

In the result, appeal of the assessee is allowed

ITA 56/RAN/2019[2011-12]Status: DisposedITAT Ranchi13 Dec 2023AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

For Appellant: Shri Akshay Ringasia, FCAFor Respondent: Shri Pranob Kumar Koley, Sr. DR
Section 10(38)Section 143(2)Section 147Section 148Section 234A

capital gain claimed as exempt by the assessee. Ld. CIT(A) in the first appeal has confirmed the addition so made. 7. Before us, Ld. Counsel for the assessee has placed on record a paper book containing 218 pages. Ld. Counsel for the assessee emphasized that the approval from the competent authority for issuing notice u/s. 148 was obtained

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 17/RAN/2020[2013-14]Status: DisposedITAT Ranchi17 Feb 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

capital gain only after an explanation sought by Assessing Officer and it was not a case of suo-moto explanation, Assessing Officer liable to invoke penalty proceedings under section 271(1)(c). Similarly, the Hon'ble Delhi High Court in the case of CIT Vs Zoom Communication (P.) Ltd. reported in 191 Taxman 179 (Delhi)/ [2010] 327 ITR 510 (Delhi

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 16/RAN/2020[2010-11]Status: DisposedITAT Ranchi17 Feb 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

capital gain only after an explanation sought by Assessing Officer and it was not a case of suo-moto explanation, Assessing Officer liable to invoke penalty proceedings under section 271(1)(c). Similarly, the Hon'ble Delhi High Court in the case of CIT Vs Zoom Communication (P.) Ltd. reported in 191 Taxman 179 (Delhi)/ [2010] 327 ITR 510 (Delhi

SRI SAURABH TIWARY,JAMSHEDPUR vs. ACIT CIR-3 , JAMSHEDPUR

Appeal is partly allowed in above terms

ITA 350/RAN/2018[2013-14]Status: DisposedITAT Ranchi16 Jul 2020AY 2013-14

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2013-14 बनाम Sauravh Tiwary Acit, Circle-3, Jamshedpur / Banglow No.9999/287, Vijaya V/S. Garden, 5Th Phase, Baridih, Jamshedpur-831017. Pan No.Agfpt6115J अपीलाथ" /Appellant ""यथ" /Respondent ..

Section 143(3)Section 234BSection 234CSection 37(1)

capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head “Profits and gains of business or profession”. Explanation—For the removal of doubts, it is hereby declared that any expenditure incurred by an assessee