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.

6 results for “capital gains”+ Section 263(1)clear

Sorted by relevance

Mumbai1,202Delhi944Bangalore564Kolkata385Chennai340Ahmedabad294Jaipur269Karnataka208Pune165Indore165Hyderabad155Chandigarh153Raipur110Surat79Cochin75Visakhapatnam69Rajkot65Calcutta64Nagpur54Panaji45Lucknow36Cuttack30Guwahati25Amritsar24Jabalpur23Agra16Jodhpur15Dehradun13Telangana12SC10Patna9Varanasi8Ranchi6Kerala3Allahabad2Rajasthan2Punjab & Haryana1Andhra Pradesh1

Key Topics

Section 26328Section 153A16Section 143(2)5Section 143(3)5Search & Seizure4Section 132(1)3Section 271(1)(c)3Section 543Penalty3Section 54F

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

In the result, the appeal filed by the assessee is allowed

ITA 289/RAN/2019[2012-13]Status: DisposedITAT Ranchi08 Jul 2020AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

For Appellant: Shri M.K. Chaudhury & Shri Devesh Poddar, AdvocateFor Respondent: Shri Inderjeet Singh, CIT (DR)
Section 132(4)Section 143(3)Section 153ASection 263

capital gain. (xvii) Balance sheet, profit and loss account, bank statement etc. The assessee submitted the documents and details, as mentioned above, during the original assessment proceedings u/s 153A/143(3) of the Act in response to notice under section 142(1) of the Act. During the original assessment proceedings(before first 263

2
Revision u/s 2632
Long Term Capital Gains2

PR. CIT (C), PATNA, PATNA vs. RAMESH KUMAR SINGH, RANCHI

In the result, grounds of appeal raised by the assessee are allowed

ITA 10/RAN/2021[2014-15]Status: DisposedITAT Ranchi29 Apr 2025AY 2014-15

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 143(2)Section 153ASection 263Section 271(1)(c)

Section 263 of the Income Tax Act, 1961 (in short, the Act) dated 03/12/2020 and 08/12/2020 for the Assessment Year (AY) 2012-13, 2014-15 and 2016-17 respectively. All these appeals of the assessee are having common facts and grounds, therefore, with the consent of parties, all these appeals of the assessee are clubbed and heard together and being

RAMESH KUMAR SINGH,RANCHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PATNA, RANCHI

In the result, grounds of appeal raised by the assessee are allowed

ITA 9/RAN/2021[2012-13]Status: DisposedITAT Ranchi29 Apr 2025AY 2012-13

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 143(2)Section 153ASection 263Section 271(1)(c)

Section 263 of the Income Tax Act, 1961 (in short, the Act) dated 03/12/2020 and 08/12/2020 for the Assessment Year (AY) 2012-13, 2014-15 and 2016-17 respectively. All these appeals of the assessee are having common facts and grounds, therefore, with the consent of parties, all these appeals of the assessee are clubbed and heard together and being

RAMESH KUMAR SINGH,RANCHI vs. PR. CIT(C), PATNA, PATNA

In the result, grounds of appeal raised by the assessee are allowed

ITA 11/RAN/2021[2016-17]Status: DisposedITAT Ranchi29 Apr 2025AY 2016-17

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 143(2)Section 153ASection 263Section 271(1)(c)

Section 263 of the Income Tax Act, 1961 (in short, the Act) dated 03/12/2020 and 08/12/2020 for the Assessment Year (AY) 2012-13, 2014-15 and 2016-17 respectively. All these appeals of the assessee are having common facts and grounds, therefore, with the consent of parties, all these appeals of the assessee are clubbed and heard together and being

SRI ANAND KUMAR DHANUKA ,RANCHI vs. ITO WARD-1(1), RANCHI

In the result, the assessee’s appeal is allowed

ITA 163/RAN/2018[11-12]Status: DisposedITAT Ranchi31 Jul 2020

Bench: Shri S.S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.163/Ran/2018 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Indrajit Singh, CIT DR
Section 10Section 22Section 263Section 54Section 54F

263 (Visakhapatnam ITAT) the facts were that the assessee sold agricultural land for a consideration of Rs 1.41 crores and had invested money in purchase of an Agricultural land and a residential flat in the name of her two married daughters who were also majors. The assessee claimed exemption under section 54B in respect of agricultural land and also claimed

DR. SANJAY KUMAR,RANCHI vs. PR. CIT, RANCHI

In the result, the appeal of the assessee is allowed

ITA 29/RAN/2020[2015-16]Status: DisposedITAT Ranchi27 Jul 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(2)Section 143(3)Section 263Section 54

Section 263(1) of the Act which provide that the order of AO which is sought to be revised has to be erroneous as well as prejudicial to the interest of the revenue. The Ld. A.R. submitted that if one of the two conditions is absent i.e after the order of AO is erroneous but not prejudicial to the interest