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.

238 results for “capital gains”+ Section 32(2)clear

Sorted by relevance

Mumbai3,229Delhi2,782Bangalore1,195Chennai849Ahmedabad750Kolkata669Jaipur549Hyderabad434Karnataka319Chandigarh319Pune309Surat238Indore237Cochin165Raipur139Visakhapatnam112Rajkot97Agra90Nagpur89Cuttack87Guwahati64SC62Amritsar59Calcutta58Panaji54Lucknow46Telangana45Dehradun29Ranchi19Patna17Jodhpur16Allahabad11Varanasi10Kerala9Rajasthan5Jabalpur4Orissa3A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1Punjab & Haryana1D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 143(3)66Addition to Income57Section 14752Section 26351Section 10(37)46Exemption35Section 14832Disallowance28Section 14325Deduction

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

2 of the Capital Reserve of the audited balance sheet, that an addition of Rs. 3,63,65,889/- was made on account of 'Remission in Bank Term Liability under OTS Scheme', The AO noticed that the said amount consists of capital remission by IFCI (Foreign Currency Loan) of Rs.3,31,80,729/- and capital Remission by Canara Bank

Showing 1–20 of 238 · Page 1 of 12

...
20
Section 254(1)18
Section 6817

KETAN N. SHAH (HUF) ,VAPI vs. THE INCOME TAX OFFICER, WARD-5, VAPI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 321/SRT/2018[2013-14]Status: DisposedITAT Surat20 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.321/Srt/2018,िनधा"रणवष"/Assessment Year: 2013-14 (Virtual Court) Ketan N. Shah (Huf), Vs. The Income Tax Officer, Plot No.275, Usha Hospital & Life Ward -5, Vapi. Science Charitable Trust, Near Cine Park, Chanod, Vapi – 396195. [Pan: Aahhk 4703 R] अपीलाथ" / Appellant ""यथ"/Respondent Shri Hardikvora– Ar िनधा"रतीक"ओरसे /Assessee By Smt. Anupama Singla – Sr.Dr राज"वक"ओरसे /Revenue By सुनवाई क" तारीख/ Date Of Hearing: 20.10.2020 उ"ोषणा क" तारीख/Pronouncement On: 20.10.2020 आदेश /O R D E R Per Pawan Singh, Judical Memebr: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1 [“Cit(A)” ], Valsad, State Of Gujarat,Dated 27.03.2018 For The Assessment Year 2013-14.This Appeal Was Initially Adjudicated Vide Order Dated 31.07.2019. However, The Order Was Recalled Vide Order Dated 02.01.2020 In Ma No.59/Srt/2019, Thus, In The Aforesaid Background, The Appeal Was Heard Afresh.The Assessee Raised The Following Grounds Of Appeal:

Section 133(6)Section 143(3)Section 54F

section 143(3) on 25.03.2016. The learned Assessing Officer(AO) while making assessment, noted that assessee has sold shares of Khusa Healthcare Private Limited (KHCPL) for a consideration of Rs.2,13,53,696/-. The assessee declared Long Term Capital Gain(LTCG) of Rs.1,96,08,953/-, out of which the assessee paid LTCG tax of Rs.2,32,967/- and claimed

SHRI SABBIRBHAI DAWOODBHAI SHAIKH,SURAT vs. INCOME TAX OFFICER WARD-3(1)(4), SURAT

In the result, the ground No

ITA 121/SRT/2018[2010-11]Status: DisposedITAT Surat18 Jan 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Sabbirbhai Dawoodbhai Income Tax Officer, Ward- Shaikh, 3(1)(4), Anavil Business Vs 7/4539, Galemandi, Centre, Adajan, Surat- Lakkad Kot, 395009 Surat Pan : Aeqps 5688 Q Appellant / Assessee Respondent / Revenue

Section 139(1)Section 139(4)Section 143(3)Section 147Section 148Section 250Section 254(1)Section 54

2 Sh. Sabbirbhai D Shaikh failure of assessee to disclose fully and truly all material facts necessary in the return of income. 3. Notice under section 148 dated 21.03.2014 was issued and served upon the assessee. In response to notice under section 148, the assessee filed his reply and contended that return of income filed originally on 31.03.2011 be treated

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

2) 2014 w.e.f. 01.04.2015. As per this, the deduction u/s 54EC is allowable only upto Rs.50,00,000/- as per the second proviso to S. 54EC(1). However, this proviso was inserted w.e.f. 01.04.2015 and therefore it is not applicable to A.Y. 2014- 15. The reliance is placed on the decision of the Madras High Court in case

SHRI DINESHBHAI NAGINBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 1624/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SHRI ULLASBHAI NATHABHAI BHATIA,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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

ITA 421/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SHRI GIRDHARBHAI RATANJIBHAI PATEL L/H. OF LATE RATANJIBHAI NARANBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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

ITA 1607/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SMT. BEBIBEN JAMUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 2202/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SHRI SATISHBHAI BHAGUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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

ITA 1622/AHD/2015[2009-10]Status: DisposedITAT Surat13 Apr 2022AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SHRI GHANSHYAMBHAI NATVARBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 1638/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SMT. HANSABEN MADANBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 2206/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SMT. SHANTIBEN MANUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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

ITA 1608/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SMT. KAMUBEN BHAGUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

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

ITA 1604/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SHRI NAGINBHAI BABARBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

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

ITA 1647/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SHRI PARSOTTAMBHAI SOMABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

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

ITA 425/AHD/2015[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SHRI DINESHBHAI DAYALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 1648/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SHRI KESHAVBHAI L. PATEL L/H OF LATE LALLUBHAI DEVJIBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

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

ITA 436/AHD/2015[2007-08]Status: DisposedITAT Surat13 Apr 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SHRI JAMUBHAI DAYALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

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

ITA 2174/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SHRI SANJAYBHAI DAHYABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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

ITA 1605/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP

SHRI BHASKERBHAI JAMUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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

ITA 2177/AHD/2015[2010-11]Status: DisposedITAT Surat13 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

32 2178/AHD/2015 Smt. Jasuben Venibhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BEXPP 8666 K 33 2202/AHD/2015 Shri Bebiben Jamubhai Patel The Income Tax 2010-11 Mata Faliya, At Post Hazira, Tal. Officer, Choryasi, Surat 394 270 Ward-4(1), Surat. PAN: BISPP