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176 results for “capital gains”+ Section 32(1)(iii)clear

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Mumbai2,467Delhi2,259Bangalore1,002Chennai657Ahmedabad556Kolkata503Jaipur444Hyderabad343Karnataka292Chandigarh266Pune211Indore176Surat176Cochin150Raipur125Visakhapatnam83Rajkot81Agra81Cuttack75Nagpur61Guwahati55Calcutta54SC51Amritsar43Telangana42Lucknow40Panaji37Dehradun16Ranchi11Jodhpur10Allahabad8Patna8Kerala8Varanasi7Rajasthan5A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2K.S. RADHAKRISHNAN A.K. SIKRI1Punjab & Haryana1A.K. SIKRI N.V. RAMANA1Orissa1Jabalpur1MADAN B. LOKUR S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 143(3)45Section 26338Addition to Income37Section 14732Section 14320Section 14814Section 54E14Section 25412Disallowance12Deduction

MUKESH ARVINDLAL VAKHARIA,SURAT vs. ITO, WARD 2(3)(3), SURAT

Appeal is partly allowed for statistical purposes

ITA 491/SRT/2019[2014-15]Status: DisposedITAT Surat06 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.491/Srt/2019 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Mukesh Arvindlal Vakharia, Vs. The Ito, Ward-2(3)(3), C/O Arvind Silk Mills, Om Baug, Ashvini Surat. Kumar Road, Surat - 395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv1682L

Section 143(3)Section 54ESection 54F

iii. CIT vs C. Jaichander [370 ITR 0579] (Madras HC) 10. Even if we assume that the two views are possible, the view which is in the favour of the assessee should be adopted in view of the Supreme Court decision in the case of CIT vs. Vegetable Products Ltd. [1973] 88 ITR 192 (SC). 11. The amendment has been

SIDDHI VINAYAK KNOTS & PRINTS PRIVATE LIMITED,SURAT vs. PR. CIT-2, SURAT, SURAT

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

Showing 1–20 of 176 · Page 1 of 9

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Section 80I10
Reassessment9
ITA 58/SRT/2022[2017-18]Status: DisposedITAT Surat12 Dec 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.58/Srt/2022 "नधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs. The Pcit-2, A-26, Central Park, Gidc, Pandesara Surat. S.O., Pandesara, Surat-394221. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamcs4421L

Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)

capital receipt had been concluded against the revenue. The satisfaction of the Commissioner, therefore, was based on no material, either legal or factual, which would have given him the jurisdiction to take action under section 263.” 17. In view of the above submission, your honours are requested to quash the revision order passed

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

ITA 362/SRT/2018[2012-13]Status: DisposedITAT Surat23 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

iii) Held for Trading (HFT). As per the guidelines investment made under the available for sale (AFS) category should be marked to market periodically. It was further submitted that assessee-bank is allowed to shift securities investment held to maturity category to AFS category with approval of Board of Directors, once a year as per RBI’s guidelines. The assessee

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

ITA 641/SRT/2018[2014-15]Status: DisposedITAT Surat23 Jun 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

iii) Held for Trading (HFT). As per the guidelines investment made under the available for sale (AFS) category should be marked to market periodically. It was further submitted that assessee-bank is allowed to shift securities investment held to maturity category to AFS category with approval of Board of Directors, once a year as per RBI’s guidelines. The assessee

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

ITA 1542/AHD/2016[2009-10]Status: DisposedITAT Surat23 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

iii) Held for Trading (HFT). As per the guidelines investment made under the available for sale (AFS) category should be marked to market periodically. It was further submitted that assessee-bank is allowed to shift securities investment held to maturity category to AFS category with approval of Board of Directors, once a year as per RBI’s guidelines. The assessee

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

ITA 1544/AHD/2016[2011-12]Status: DisposedITAT Surat23 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

iii) Held for Trading (HFT). As per the guidelines investment made under the available for sale (AFS) category should be marked to market periodically. It was further submitted that assessee-bank is allowed to shift securities investment held to maturity category to AFS category with approval of Board of Directors, once a year as per RBI’s guidelines. The assessee

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

ITA 1529/AHD/2016[2009-10]Status: DisposedITAT Surat23 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

iii) Held for Trading (HFT). As per the guidelines investment made under the available for sale (AFS) category should be marked to market periodically. It was further submitted that assessee-bank is allowed to shift securities investment held to maturity category to AFS category with approval of Board of Directors, once a year as per RBI’s guidelines. The assessee

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

ITA 1530/AHD/2016[2010-11]Status: DisposedITAT Surat23 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

iii) Held for Trading (HFT). As per the guidelines investment made under the available for sale (AFS) category should be marked to market periodically. It was further submitted that assessee-bank is allowed to shift securities investment held to maturity category to AFS category with approval of Board of Directors, once a year as per RBI’s guidelines. The assessee

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

ITA 1531/AHD/2016[2011-12]Status: DisposedITAT Surat23 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

iii) Held for Trading (HFT). As per the guidelines investment made under the available for sale (AFS) category should be marked to market periodically. It was further submitted that assessee-bank is allowed to shift securities investment held to maturity category to AFS category with approval of Board of Directors, once a year as per RBI’s guidelines. The assessee

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

ITA 1543/AHD/2016[2010-11]Status: DisposedITAT Surat23 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

iii) Held for Trading (HFT). As per the guidelines investment made under the available for sale (AFS) category should be marked to market periodically. It was further submitted that assessee-bank is allowed to shift securities investment held to maturity category to AFS category with approval of Board of Directors, once a year as per RBI’s guidelines. The assessee

M/S. SHANGRILA LATEX INDUSTRIES LIMITED,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX - 4, SURAT

In the result, appeal filed by the assessees is allowed

ITA 38/SRT/2017[2006-07]Status: DisposedITAT Surat28 Sept 2022AY 2006-07

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.38/Srt/2017 Assessment Year: (2006-07) (Physical Court Hearing) Shangrila Latex Industries Limited, Vs. The Acit, Circle-4, C/O. B.M. Parekh & Co., 203, 2Nd Surat. Floor, Navjivan Society, Bldg. No. 03, Lamington Road, Mumbai-400008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaics1479E (Appellant) (Respondent) Assessee By Shri Sanjay S. Kapadia, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 01/07/2022 28/09/2022 Date Of Pronouncement

Section 143(3)Section 147Section 148Section 234BSection 71

iii. We are also enclosing herewith copy of the order of the Mumbai Tribunal in the case of Rama Pulp and Paper Ltd. vs. Department of Income Tax dated 26.03.20.13. The said decision is also in our favour. ITA.38/SRT/2017/AY.2006-07 Shangrila Latex Industries Pvt. Ltd. iv. Also we are enclosing herewith the decision of the Gujarat High Court in the case

SMT. SHARDABEN BHIKHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 152/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

32 3121/AHD/2014 2009-10 Patel, Vill. Mora, R.No.219, Aayakar Kanbi Mohallo, Vs Bhawan, Majura Gate, Surat-395001 Tal:Choryasi, Dist. Surat PAN: BXIPP 2297 J Dahyabhai Bhagabhai ITO Wd-4(4), 33 3122/AHD/2014 2009-10 Patel,Vill. Mora,Kanbi R.No.219, Aayakar Mohallo,Tal: Vs Bhawan, Majura Choryasi, Dist. Surat Gate, Surat-395001 PAN:AREPP 5650 J Kamuben Dahyabhai

SHRI NILESHBHAI P. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1594/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

32 3121/AHD/2014 2009-10 Patel, Vill. Mora, R.No.219, Aayakar Kanbi Mohallo, Vs Bhawan, Majura Gate, Surat-395001 Tal:Choryasi, Dist. Surat PAN: BXIPP 2297 J Dahyabhai Bhagabhai ITO Wd-4(4), 33 3122/AHD/2014 2009-10 Patel,Vill. Mora,Kanbi R.No.219, Aayakar Mohallo,Tal: Vs Bhawan, Majura Choryasi, Dist. Surat Gate, Surat-395001 PAN:AREPP 5650 J Kamuben Dahyabhai

SHRI SHARADKUMAR K. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1554/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

32 3121/AHD/2014 2009-10 Patel, Vill. Mora, R.No.219, Aayakar Kanbi Mohallo, Vs Bhawan, Majura Gate, Surat-395001 Tal:Choryasi, Dist. Surat PAN: BXIPP 2297 J Dahyabhai Bhagabhai ITO Wd-4(4), 33 3122/AHD/2014 2009-10 Patel,Vill. Mora,Kanbi R.No.219, Aayakar Mohallo,Tal: Vs Bhawan, Majura Choryasi, Dist. Surat Gate, Surat-395001 PAN:AREPP 5650 J Kamuben Dahyabhai

SHRI DHARMENDRABHAI BHIKHUBHAI PATEL, HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 150/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

32 3121/AHD/2014 2009-10 Patel, Vill. Mora, R.No.219, Aayakar Kanbi Mohallo, Vs Bhawan, Majura Gate, Surat-395001 Tal:Choryasi, Dist. Surat PAN: BXIPP 2297 J Dahyabhai Bhagabhai ITO Wd-4(4), 33 3122/AHD/2014 2009-10 Patel,Vill. Mora,Kanbi R.No.219, Aayakar Mohallo,Tal: Vs Bhawan, Majura Choryasi, Dist. Surat Gate, Surat-395001 PAN:AREPP 5650 J Kamuben Dahyabhai

SHRI KAMLESHBHAI BHIKHUBHAI PATEL, HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 149/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

32 3121/AHD/2014 2009-10 Patel, Vill. Mora, R.No.219, Aayakar Kanbi Mohallo, Vs Bhawan, Majura Gate, Surat-395001 Tal:Choryasi, Dist. Surat PAN: BXIPP 2297 J Dahyabhai Bhagabhai ITO Wd-4(4), 33 3122/AHD/2014 2009-10 Patel,Vill. Mora,Kanbi R.No.219, Aayakar Mohallo,Tal: Vs Bhawan, Majura Choryasi, Dist. Surat Gate, Surat-395001 PAN:AREPP 5650 J Kamuben Dahyabhai

SHRI BHIKHUBHAI DAYHABHAI PATEL, HUF,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 151/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

32 3121/AHD/2014 2009-10 Patel, Vill. Mora, R.No.219, Aayakar Kanbi Mohallo, Vs Bhawan, Majura Gate, Surat-395001 Tal:Choryasi, Dist. Surat PAN: BXIPP 2297 J Dahyabhai Bhagabhai ITO Wd-4(4), 33 3122/AHD/2014 2009-10 Patel,Vill. Mora,Kanbi R.No.219, Aayakar Mohallo,Tal: Vs Bhawan, Majura Choryasi, Dist. Surat Gate, Surat-395001 PAN:AREPP 5650 J Kamuben Dahyabhai

BHARTIBEN C. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 1595/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

32 3121/AHD/2014 2009-10 Patel, Vill. Mora, R.No.219, Aayakar Kanbi Mohallo, Vs Bhawan, Majura Gate, Surat-395001 Tal:Choryasi, Dist. Surat PAN: BXIPP 2297 J Dahyabhai Bhagabhai ITO Wd-4(4), 33 3122/AHD/2014 2009-10 Patel,Vill. Mora,Kanbi R.No.219, Aayakar Mohallo,Tal: Vs Bhawan, Majura Choryasi, Dist. Surat Gate, Surat-395001 PAN:AREPP 5650 J Kamuben Dahyabhai

SHRI SHANKARBHAI R. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 131/AHD/2015[2008-09]Status: DisposedITAT Surat25 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

32 3121/AHD/2014 2009-10 Patel, Vill. Mora, R.No.219, Aayakar Kanbi Mohallo, Vs Bhawan, Majura Gate, Surat-395001 Tal:Choryasi, Dist. Surat PAN: BXIPP 2297 J Dahyabhai Bhagabhai ITO Wd-4(4), 33 3122/AHD/2014 2009-10 Patel,Vill. Mora,Kanbi R.No.219, Aayakar Mohallo,Tal: Vs Bhawan, Majura Choryasi, Dist. Surat Gate, Surat-395001 PAN:AREPP 5650 J Kamuben Dahyabhai

SHRI KISHANBHAI R. KHALASI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 130/AHD/2015[2008-09]Status: DisposedITAT Surat25 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष" S. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent / N.

32 3121/AHD/2014 2009-10 Patel, Vill. Mora, R.No.219, Aayakar Kanbi Mohallo, Vs Bhawan, Majura Gate, Surat-395001 Tal:Choryasi, Dist. Surat PAN: BXIPP 2297 J Dahyabhai Bhagabhai ITO Wd-4(4), 33 3122/AHD/2014 2009-10 Patel,Vill. Mora,Kanbi R.No.219, Aayakar Mohallo,Tal: Vs Bhawan, Majura Choryasi, Dist. Surat Gate, Surat-395001 PAN:AREPP 5650 J Kamuben Dahyabhai