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6 results for “capital gains”+ Section 17(5)(d)clear

Sorted by relevance

Mumbai1,979Delhi1,179Chennai560Bangalore441Jaipur407Ahmedabad389Hyderabad297Kolkata222Indore193Chandigarh176Cochin143Pune126SC114Nagpur103Raipur99Rajkot94Surat92Visakhapatnam76Lucknow61Panaji49Guwahati36Cuttack32Amritsar31Dehradun24Patna17Jodhpur16Allahabad14Agra12Varanasi6Ranchi5Jabalpur3A.K. SIKRI ROHINTON FALI NARIMAN2MADAN B. LOKUR S.A. BOBDE1K.S. RADHAKRISHNAN A.K. SIKRI1A.K. SIKRI N.V. RAMANA1D.K. JAIN JAGDISH SINGH KHEHAR1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 143(3)10Section 2635Capital Gains5Long Term Capital Gains5Penny Stock5Survey u/s 133A5Revision u/s 2635

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

ITA 198/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

5. However, ld. PCIT has rejected the submissions and set aside the assessment order holding it to be erroneous and prejudicial to the interest of the Revenue and to pass fresh assessment order. In his entire order, ld. PCIT has made various observations which can be summarized in the following manner:- (i) In so far as assessee’s contention that

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 252/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)
Section 263

5. However, ld. PCIT has rejected the submissions and set aside the assessment order holding it to be erroneous and prejudicial to the interest of the Revenue and to pass fresh assessment order. In his entire order, ld. PCIT has made various observations which can be summarized in the following manner:- (i) In so far as assessee’s contention that

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 85/VNS/2019[2014-2015]Status: DisposedITAT Varanasi07 Dec 2023AY 2014-2015
Section 143(3)Section 263

5. However, ld. PCIT has rejected the submissions and set aside the assessment order holding it to be erroneous and prejudicial to the interest of the Revenue and to pass fresh assessment order. In his entire order, ld. PCIT has made various observations which can be summarized in the following manner:- (i) In so far as assessee’s contention that

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 111/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

5. However, ld. PCIT has rejected the submissions and set aside the assessment order holding it to be erroneous and prejudicial to the interest of the Revenue and to pass fresh assessment order. In his entire order, ld. PCIT has made various observations which can be summarized in the following manner:- (i) In so far as assessee’s contention that

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 112/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

5. However, ld. PCIT has rejected the submissions and set aside the assessment order holding it to be erroneous and prejudicial to the interest of the Revenue and to pass fresh assessment order. In his entire order, ld. PCIT has made various observations which can be summarized in the following manner:- (i) In so far as assessee’s contention that

M/S RAJENDRA PRASAD SRIVASTAVA,AZAMGARH vs. ACIT, RANGE - AZAMGARH, AZAMGARH

In the result, the appeal of the assessee is dismissed

ITA 164/VNS/2019[2013-2014]Status: DisposedITAT Varanasi07 Feb 2023AY 2013-2014

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 M/S Rajendra Prasad Srivastava, Vs. Asstt. Commissioner Of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 Pan-Aakfr2986A (Appellant) (Respondent) Appellant By: Sh.Hari N. Singh Bisen, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 07.02.2023

For Appellant: Sh.Hari N. Singh Bisen, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(2)Section 145(3)

D E R PER VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 09.05.2019 of CIT(A) for the assessment year 2013-14.Theassessee has raised the following grounds:- “1. Because on the fact and circumstances of the case the learned CIT(A) has erred in confirming the addition of Rs. 24,03,763/- as Interest