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2 results for “capital gains”+ Section 271D(2)clear

Sorted by relevance

Jaipur15Hyderabad14Visakhapatnam12Delhi8Chennai7Kolkata6Ahmedabad5Bangalore5Indore4Agra3Nagpur2Surat2Pune2Rajkot1Cuttack1Chandigarh1Mumbai1Patna1

Key Topics

Section 271D10Section 69C4Section 254(1)2Section 143(3)2Section 692Section 271(1)(c)2Section 269S2Unexplained Investment2Penalty2Addition to Income

PRAVINBHAI KESHAVBHAI PATEL,SURAT vs. ADDL. COMMISSIONER OF INCOME TAX, RANGE 1(3), SURAT, SURAT

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

ITA 301/SRT/2022[2015-16]Status: HeardITAT Surat03 Jan 2023AY 2015-16

Bench: Shri Pawan Singh(Virtual Hearing) Shri Pravinbhai Keshavbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. Pan No. Adgpp 4549 L Appellant/ Assessee Respondent/ Revenue Smt. Pravinaben Pravinbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. Pan No. Cdopp 3300 D Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)Section 269SSection 271(1)(c)Section 271DSection 69Section 69C

2,51,190/-. The case was selected for scrutiny and assessment was completed under Section 143(3) of the Act on 29/11/2017. The Assessing Officer during the assessment noted that the assessee has purchased agricultural land for a consideration of Rs. 1.29 crore with other nine persons (co-owners). The assessee has paid an amount

2

PRAVINABEN PRAVINBHAI PATEL,SURAT vs. ADD. COMMISSIONER OF INCOME TAX, RANGE 1(3), SURAT, SURAT

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

ITA 302/SRT/2022[2015-16]Status: HeardITAT Surat03 Jan 2023AY 2015-16

Bench: Shri Pawan Singh(Virtual Hearing) Shri Pravinbhai Keshavbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. Pan No. Adgpp 4549 L Appellant/ Assessee Respondent/ Revenue Smt. Pravinaben Pravinbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. Pan No. Cdopp 3300 D Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)Section 269SSection 271(1)(c)Section 271DSection 69Section 69C

2,51,190/-. The case was selected for scrutiny and assessment was completed under Section 143(3) of the Act on 29/11/2017. The Assessing Officer during the assessment noted that the assessee has purchased agricultural land for a consideration of Rs. 1.29 crore with other nine persons (co-owners). The assessee has paid an amount