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46 results for “capital gains”+ Section 120(4)(b)clear

Sorted by relevance

Mumbai713Delhi692Bangalore322Chennai169Ahmedabad144Chandigarh144Jaipur142Kolkata140Karnataka125Pune100Cochin89Hyderabad85Indore64Calcutta52Surat46Raipur44Cuttack42Visakhapatnam33Lucknow25Guwahati17Rajkot17Telangana9Agra8SC8Amritsar8Nagpur7Panaji5Varanasi5Patna3Rajasthan3Jabalpur2Dehradun2Jodhpur1Kerala1Andhra Pradesh1Allahabad1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 10(37)46Exemption29Section 143(3)25Section 26321Addition to Income16Section 54B13Section 14712Section 143(2)12Deduction12Disallowance

CHANDRASINH RAMSINH PARMAR,,DADRA & NAGAR HAVELI vs. THE INCOME TAX OFFICER, SILVASSA WARD,, VAPI

In the result the appeal of the assessee is partly allowed

ITA 1222/AHD/2016[2004-05]Status: DisposedITAT Surat12 Feb 2019AY 2004-05
For Appellant: Shri Hiren Vepari, A.RFor Respondent: Ms. Anupma Singla, Sr. D.R
Section 143(3)Section 147Section 148Section 2(47)Section 45(2)Section 45(3)Section 55(2)(b)

120/- and after providing indexation the cost of the land was determined at Rs. 15,96,326. Consequently, an amount of Rs. 83,23,674/- was added to the total income of the assessee as income from capital gain. 4. The assessee has preferred appeal before the ld. CIT(A). I.T.A No. 1222/Ahd/2016 A.Y. 2004-05 Page No 5 Chandrasinh

Showing 1–20 of 46 · Page 1 of 3

12
Section 271(1)(c)10
Section 1489

KANUBHAI VANMALIBHAI PATEL HUF,SURAT vs. ITO, WARD-1(2)(1), SURAT, SURAT

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

ITA 60/SRT/2022[2016-17]Status: DisposedITAT Surat17 Apr 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Kanubhai Vanmalibhai Patel I.T.O.,Ward 1(2)(1), Huf,6, Siddharth Society, Surat. Vs. Behind Afil Tower, Lambe Hanuman Road, Surat-395010. Pan: Aakhp 0725 K Appellant Respondednt

Section 143(2)Section 143(3)Section 254(1)Section 263Section 54B

B. Koli, CIT-DR Date of hearing 16/03/2023 Date of pronouncement 17/04/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income tax-1, Surat [ in short the ld. Pr.CIT] dated 21/02/2022 passed under Section 263 of the Income

N.R. AGARWAL INDUSTRIES LTD.,,VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,, SURAT

In the result the ground No

ITA 1302/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

120 TTJ 711), Mumbai Tribunal in DCW Ltd (132 TTJ 442), Delhi Tribunal in Sial SBEC Bioenergy ( 83 TTJ 866) and Hon’ble Apex Court in Tanfac Industries Ltd [ SLP (C) No.18537 of 2009]. In the second round the ld. CIT(A) grated again granted relief to the assessee by taking view that for claiming deduction under this section material

THE ACIT, VAPI CIRCLE,, VAPI vs. M/S. N.R. AGARWAL INDUSTRIES LTD.,, VAPI

In the result the ground No

ITA 1526/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

120 TTJ 711), Mumbai Tribunal in DCW Ltd (132 TTJ 442), Delhi Tribunal in Sial SBEC Bioenergy ( 83 TTJ 866) and Hon’ble Apex Court in Tanfac Industries Ltd [ SLP (C) No.18537 of 2009]. In the second round the ld. CIT(A) grated again granted relief to the assessee by taking view that for claiming deduction under this section material

INCOME TAX OFFICER WARD 1(1)(4), SURAT vs. SHRI MAHESHBHAI V. SAVANI, SURAT

In the result, ground No. 2 raised by the assessee is allowed for statistical purposes

ITA 305/SRT/2017[2012-13]Status: DisposedITAT Surat29 Jul 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 305/Srt/2017 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) The Ito, Ward-1(1)(4), Vs. Maheshbhai V. Savani, Surat. 404, Super Diamond Market, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahhps 2681 R (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No. 382/Srt/2017 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) Maheshbhai V. Savani, Vs. The Ito, Ward-1(1)(4), 404, Super Diamond Market, Varachha Surat. Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahhps 2681 R (Assessee) (Respondent) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr Date Of Hearing 17/06/2022 Date Of Pronouncement 29/07/2022

Section 142(1)Section 143(1)Section 143(2)Section 144Section 54BSection 68

gain as business income 1. Letter filed before assessing officer dated 24.02.2015 1-2 2. Letter filed before assessing officer dated 15.01.2015 3-4 3. Letter filed before assessing officer dated 18.12.2014 5-7 4. Sale Deed - Agriculture Land Dumas B.N. 100-1 8-24 5. Purchase deed - Agriculture Land Dumas B.N. 100-1 25-39 6 Purchase Deed - Agriculture

SHRI PRAVINKUMAR M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1565/AHD/2016[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI ISHWARBHAI ZINABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1445/AHD/2016[2011-12]Status: DisposedITAT Surat13 Dec 2019AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI PRADIPKUMAR A. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1572/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

VASANTBHAI MOHANBHAI BHANDHARI,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(4),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1690/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI MOHANBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1571/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

PREMILABEN M. BHANDARI,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, RANGE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1691/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI BALWANTRAY M. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 453/AHD/2017[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI GOPALBHAI H. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(5),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 552/AHD/2017[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI NATVARBHAI K. PATEL,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 624/AHD/2017[2008-09]Status: DisposedITAT Surat13 Dec 2019AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI BABUBHAI J. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1569/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI DINESHCHANDRA C. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1563/AHD/2016[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI ISHWARBHAI M. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1562/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI NAVNITBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1570/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI SATISHBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1566/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI SAMEERKUMAR J. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1568/AHD/2016[2008-09]Status: DisposedITAT Surat13 Dec 2019AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016